List of the main French annual income tax declaration forms
Updated on 15/11/2020
All taxpayers subject to income tax in France must report their income for the previous year before the end of May (the exact date depends on the taxpayer’s place of residence) for online declarations. Each declaration covers 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 service you are submitting the declaration to
- The civil status of the taxpayer and their family status
- The identities of any dependents
It is used 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 sources of income received abroad that are taxable in France, can be declared 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
- Capital gains
- Reductions or tax credits on certain rental investments
- Reduction of tax for capital subscriptions for small companies
- Wealth tax
The deductible expenses and tax credits section has additional categories.
This form is used to apply for reductions and tax credits. This mainly concerns:
- Charitable donations
- Dependent children pursuing studies
- The use of home and child-care staff
- Certain deductible maintenance payments following a divorce
- Energy-saving expenses in the main residence
2042 C PRO
This is used to report all income from self-employed work, whether or not this is your main profession:
- Income of micro-entrepreneurs who have opted for flat rate withholding tax
- Agricultural profits and losses carried forward
- Industrial and commercial profits and deductible losses
- Non-commercial profits and deductible losses
- Income from tenants in furnished apartments
Professional income must be separated from non-professional income because non-professional liabilities cannot be deducted from the tax household’s other income.
This declaration allows us to calculate the amount of deductible tax credit generated by certain investments made in French overseas territories.
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.
This form must be completed by:
- Anyone who left France during the previous year and has received income from a French source since their departure
- Anyone who transferred their residence to France during the previous year and received income from a French source before their return
Income received before moving abroad or since returning to France must be declared on forms 2042 or 2042 C.
This form enables people living as a couple (who are therefore taxed on the income of all members of the tax household) to apply for a personalized rate of withholding tax.
This declaration is used to determine the net tax result from unfurnished rentals. Net profit or loss is then reported on form 2042 for taxation.
This is the same declaration as on form 2044 above but applies to rental income that benefits from special tax deductions.
For income from abroad received by a French resident.
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
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.
This form must be completed by anyone who opened, held or closed a bank account abroad during the previous year.
Please note – since the 2020 declaration, data subjects must tick box 8UU on their 2042 form.
This form must be completed by anyone residing in France who opens, holds or closes one or more digital assets in a foreign country. Failure to report these accounts will result in severe penalties.
There is another tax form that is used more rarely:
2042TA – to claim a refund of the additional tax on leases
Most French taxpayers only need to use a few of these forms, but it is essential to choose the correct form for your fiscal status. In addition, some forms are complicated and the total amount of tax payable depends on interpreting the information on them correctly.
We would really advise that you seek help from one of our tax advisors specialized in French taxation.
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