Skip to content

Main categories of revenues to be declared on annual forms


Forms n° 2042 C, 2042 RICI and 2042 C-PRO

Article of 15/04/2019 updated on 15/05/2024

The reporting period for annual revenues begins and it seems useful to give a brief reminder of the various income and tax deductions that may be included in these returns.

The forms are three in number, they must be sent to the French administration by the website:

I. 2042-C Form

It must always be transmitted by all French taxpayers even if there is no income. It has the following topics:

1 – Taxpayer identification

This part is used to report changes of address and changes in the family situation (marriage, divorce, new child, attachment of a child to the tax home, disability, etc.).

The information provided here is very important because it will allow to calculate the amount of tax due.

Additional information must be provided by those who do not own a television set to allow them to not pay the audiovisual fee.

2 – Salary pensions and annuities

This category of income generally does not require any intervention on the part of the taxpayer. In fact, the employer or the body paying the pension have already declared the amount paid and it is pre-printed on the return, just check the accuracy. Details of the amounts on the return are shown at the bottom of the last page.

3 – Income from securities and movable assets

This part mainly concerns income from:

  • Dividends of society,
  • Various financial investments or life insurance,
  • Interests various.

Here too, the information has generally been transmitted to the tax authorities by the bank, the company or the financial institution.

However, the pre-printed amounts should be checked and modified if necessary. You must also add the amount of deductible expenses or tax credits that are not always automatically registered.

4 – Gains from the sale of securities

These are capital gains from the sale of company shares made during the year. When securities are managed by a financial institution, these gains are shown in the corresponding box.

When they come from the private sale of shares in companies, the capital gain must first be calculated on a printed form N ° 2074.

5 – Property incomes

This part relates to the income derived from the unfurnished rental of buildings, apartments or various premises:

  • Owners subject to the “micro-foncier” regime must indicate only the amount of rent collected during the year, a deduction for expenses will be automatically practiced.
  • Owners subject to the other property tax systems must first determine the net income on a printed form n° 2044 or 2044 SPE.

6 – Deductible expenses and tax reductions and credits

Charges that can be deducted from taxable income are shown here:

  • C.S.G. deductible paid the previous year
  • Various amounts of support paid and deductible
  • Savings for retirement under the “P.E.R.P.”

The tax credits concern donations made to organizations established in France as well as personal services and jobs at home.

7- Withholding tax and various

This framework concerns non-residents who have received income abroad, it allows to declare mainly:

  • The source levy already collected
  • Income from French and foreign sources determined on the declaration n ° 2041 TM. This amount will be used to calculate the taxpayer’s average tax rate.
  • Taxes already paid abroad
  • The amount of the revenue exonerated
  • The amount of capital gains on tax deferral
  • As well as other information on income earned abroad


II. 2042-RICI Form

This form allows you to obtain various tax reductions and, eventually, the refund of tax credits if their amount exceeds the amount of tax payable.

It includes the following paragraphs:

  • Personal services, home employment
  • Union contributions for employees and pensioners
  • Dependent children continuing their studies
  • Childcare costs for children under 6 years old
  • Premiums for survivor annuity and disability savings contracts
  • Hospitality expenses in an establishment for dependent people
  • Expenditure in favor of assistance to people carried out in the main residence
  • Compensatory benefits (for divorced people)
  • Miscellaneous donations

The statement then has several larger chapters regarding:

  • Rental housing at affordable rent with ANAH agreement
  • All rental investments concerned by tax reductions and credits
  • Investments for non-professional furnished rental (censi-bouvard)
  • Real estate restoration works (malraux device)
  • Other reductions and tax credits including in particular subscriptions to SME capital.

III. 2042-PRO Form

This document summarizes all income from self-employment activities. It includes the following chapters:

1 – Identification of the taxpayers concerned

These are the members of the tax household who have professional incomes.

2 – Income of micro entrepreneurs

These are micro entrepreneurs who opted for the payment of a flat tax on the amount of their turnover.

3 – Farm incomes

We declare in this chapter:

  • Incomes subject to the micro agricultural regime (micro B.A.)
  • Incomes subject to the real regime

4 – Industrial and commercial profits

This income category is divided into three parts:

  • Professional industrials and commercial incomes: there are incomes from activities in which the taxpayer participates personally
    • “Micro-Bic” scheme: the gross turnover is declared and the administration will automatically deduct a standard abatement
    • Real regime: we postpone the net profit determined on the form n° 2031 (balance sheet and appendices)
  • Non professional industrial and commercial incomes: there are activities in which the taxpayer don’t personally participate
    • Micro regime
    • Real regime
  • Revenue from non-professional furnished rentals: this classification depends on several criteria such as the amount of turnover, registration with the commercial court, etc.

    You can contact us to know your classification if you are renting furnished:
    • Micro regime
    • Real regime

5 – Non-commercial incomes

  • Professional non-commercial incomes: this conceals the income from liberal activities in which the taxpayer participates personally:
    • “Micro-BNC” scheme: the gross turnover is declared and the administration will automatically deduct a standard abatement
    • Regime of the controlled return: we postpone the net profit determined on the form n° 2035.
  • Non-professional non-commercial incomes:
    • Micro-BNC scheme
    • Regime of the controlled return

6 – BA, BIC, BNC to be taxed to social taxes

It is appropriate to enter here the amount of profits from activities which have not been subject to social security contributions.

7 – Tax rebates and credits

These are various tax cuts or tax credits specific to professional activities such as:

  • Accounting fees

  • Research tax credit

  • “C.I.C.E.”

  • Learning

  • Organic farming


We can of course help you to complete these declarations to the best of our ability: contact us!

Why not sign up for our newsletter!

FBA Arrow