List of the main French annual income tax declaration forms

Updated on 01/07/2024

All taxpayers subject to income tax in France must report every year their income for the previous year before a date depending on the taxpayer’s place of residence for a declaration via the internet. Each statement deals with the entire tax household.

Below are the main forms you must complete (organised by tax reference number). 

2042 or 2042 C (for the complementary version)

This is the main form that all taxpayers in France must complete.

It includes the following:

•  Address of the tax department which will receive the declaration;
• The civil status of the taxpayer and his family status;
• The identity of dependents.

It allows to declare the annual taxable amount of the following revenues:

• Wages, pensions and annuities;
• Income from movable capital;
• Capital gains on stocks and shares;
• Property income.

Deductible expenses and tax credits (deductible social contributions or CSG, pension contributions, retirement savings), as well as certain income received abroad and taxable in France can be indicated on this form.

The 2042 C return also allows the following income to be declared:

• Exceptional or deferred income;
• Capital gain on stock options for employees;
• Tax-exempt wages and pensions which must be declared to calculate the effective tax rate;
• Income from capital: deduction of previous losses;
• Plus values and gains;
• Reductions or tax credits on certain rental investments;
• Reduction of tax for capital subscriptions for small companies;
• Real estate wealth tax.

The deductible expenses and tax credits section has additional categories.

2042 RICI

This form makes possible to request reductions as well as tax credits. This mainly concerns:

• Various donations;

• Dependent children pursuing studies;

• The use of home and child care staff;

• Certain deductible compensatory payments to the former spouse following a divorce;

• Energy-saving expenses in the main residence;

• Various reductions and tax credits generated by assisted rental investments;

• Tax reductions relating to restoration work on certain historic buildings;

• Tax credits linked to certain investments in SMEs, certain innovative companies, etc. as well as in forests.

This form includes a large number of reductions or tax credits provided for by law; we cannot cite them in full. You can contact us if you have any doubts about the tax eligibility of an expense.

2042 C PRO

It allows the reporting of all income from independent activities, whether professional or not:

• Identification of the person(s) carrying out a non-employed activity;
• Income of micro-entrepreneurs who have opted for the flat-rate withholding of income tax;
• Agricultural profits and losses carried forward;
• Industrial and commercial profits and deductible losses;
• Income of renters in furnished apartments;
• Non-commercial profits and deductible losses.

Professional income must be separated from non-professional income because the deficits made in the latter category cannot be deducted from other income of the tax household.

2042 IFI

This form allows you to declare real estate wealth tax; it concerns people who have real estate assets worth at least €1,300,000.

2042 IOM

This declaration makes it possible to calculate the amount of the deductible tax credit generated by certain investments made in the French overseas territories.

2042 LE

We use this document to calculate the amount of tax on high rentals for houses with a small surface area paid by physical tenants. This applies to flats with a living space of 14 m² or less.

2042 NR

This form must be completed by:

• People who have left France during the previous year and who have received income from French source after departure;

• People who have transferred their residence to France during the previous year and have received income from French source before their return.

Income received before leaving abroad or after returning to France must be declared on declaration N° 2042 or 2042 C.

2043 SD

This form enables people living as a couple (and therefore taxed on the income of all the members of the tax household) to apply for a personalized rate of withholding tax.

2044

In this declaration, the net tax result from unfurnished rentals is determined. The net profit or loss is then reported on Form 2042 to be taxed. To find out more precisely the information to indicate in this form, we suggest you refer to our article The French tax regime for revenues from a building “Revenus fonciers”.

2044 SPECIALE

This is the same declaration as on form 2044 above but applies to rental income that benefits from special tax deductions.

2047

For income from abroad received by a French resident.

2074

This form is required to declare:

• Capital gains issued by a mutual fund;
• Extra income received following various sales;
• Transfers of transferable securities and capital shares;
• Closing of accounts, Stock Savings Plans, etc.

This document sometimes has the following annexes:

• 2074 I – For tracking capital gains on tax deferrals;
• 2074 DIR – To declare the capital gains realized by an executive of a European company upon retirement. This type of capital gain benefits from a reduction of € 500,000;
• 2074 IMP – For capital gains on transfers of securities made by inpatriates;
• 2074 ETD – Allows the reporting of unrealized capital gains in the event of a transfer of domicile outside of France;
• 2074 CMV – This form allows, in the event of an exemption from filing a declaration no. 2074:
  • To deduct the capital losses of the year and previous ones from the capital gains realized during the year;
  • To possibly calculate the holding period allowance applicable to capital gains from the sale of securities acquired or subscribed before January 1^st 2018;
  • To monitor the possible stock of previous capital losses carried forward.

2041E

This form is intended for non-residents who are subject to tax in France on their income from French sources. The French tax office has a page on its website in English about this form.

3916

This form must be completed by anyone who opened, held or closed a bank account (or digital accounts) abroad during the previous year.

Please note – The data subjects must tick box 8UU on their 2042 form. Failure to report these accounts results in significant penalties.

2062

This form must be completed by any person who has borrowed an amount greater than €5,000 in one or more loans during the previous year. This statement does not concern bank loans.

A majority of French taxpayers must use only a few of these forms, but it is very important to choose the form that corresponds perfectly to the tax status of the declarant.

In addition, some of them are complicated and the total amount of tax payable depends on the proper interpretation of the information contained therein. We can complete these various declarations for you.