Declaration 2022: Do you have to fill in several?

[IMPOTS 2022] Under certain circumstances, taxpayers must complete two returns. Are you worried?

[Mis à jour le jeudi 21 avril 2022 à 14h04] The 2022 tax return period began a few weeks ago. The tax return is mandatory for all taxpayers, whether subject or not. Although income tax has been deducted directly at source for several years, the income tax return allows the tax authorities to establish the amount of tax that is required for the fiscal year. , therefore in the year 2021 for the declaration of the year 2022. what you paid through the withholding last year, the tax authorities determine whether or not you have to pay a balance of the income tax in September 2022. In some cases, you may need to file two tax returns in 2022:

  • You got married or in a PACS in 2021 : in this case, you have two options. You can file a joint return and add your spouse’s income to your return. The other possibility, optional and only for the year of the union, is to make a statement each to his side.
  • Your spouse died in 2021: in this very specific case, you will have to make two statements. The first will be held on behalf of the couple, and will summarize the situation of the tax home from January 1, 2021 until the date of death. In principle, the latter is already filled. In a second step, you will have to make a second return, from the date of death until December 31 of the fiscal year. Be careful, in this case, there is no pre-fulfillment income. “As for income and expenses, it is therefore necessary to make a pro rata between January 1 and the date of death, then between this date of death and December 31, “we recall on the tax website.
  • One of your parents died in 2021: steps identical to those mentioned above must be performed.
  • You divorced in 2021: each ex-spouse will have to file their own tax return. Income received jointly, but not in full (only the share of each) must be entered.

The deadline for submitting the return depends on the method of submission chosen. Those who declare their income on the Internet benefit from an additional delay. Online filing is mandatory for all taxpayers from 2019. However, tax authorities expect some to still be able to use the paper format (see below). The deadline for mailing is May 19, 2022, being the authentic seal. The deadlines for filing income online vary depending on the taxpayer’s residence department number:

  • from 01 to 19 and non-residents (zone 1): May 24, 2022 at 11:59 p.m.
  • from 20 to 54 (zone 2): May 31, 2022 at 11:59 p.m.
  • from 55 to 974/976 (zone 3): June 8, 2022, 11:59 p.m.

You’ve already made your 2022 statement, but you realize you’re wrong? Don’t panic, you have the option to change your return by the deadline. On the other hand, out of time, you run the risk of seeing an increase in the amount of income tax. Note: Tax notices will be sent between July 25th and August 5th to taxpayers who file their income online, and between July 29th and August 31st to those who have filed the paper return.

From 2019, the online tax return is mandatory for all people whose home has Internet access. However, the tax administration proves it tolerant of taxpayers who believe they cannot file their return online:

  • those whose main residence does not have Internet access;
  • those living in an area where no mobile service is available (“white” zone) are exempt from the obligation to declare their income online until 2024;
  • those who do not know how to use the Internet even if they have a connection;
  • those who file a return for the first time and who have not received a letter from the Tax Administration with their identifiers to file their return online.

Submission of the paper form for the 2022 tax return began on April 6, and must be completed by April 25. So don’t be surprised if you haven’t received it yet. Like the online return, the “paper” return is completed in advance. VCheck that the information provided is correct. Otherwise, correct them in the white boxes provided. Sif you have other income (commercial, liberal, agricultural, land …), Charges or tax reductions to be declared, fill them out. Certain incomes are the subject of a declaration annexed to basic declaration No. 2042. Finally, sign your return and return it. VYou have until May 19 to send it, with the postmark as proof.

Where to send your statement? At the public financial institution whose address is indicated on page 1 of the form received, before the deadline for submission. If you do not receive a tax return, which happens when you first file your income or when you have moved without forwarding your mail, you can download the forms from the tax website, or go to the checkout from your home to pick them up. The income tax return is still required, despite the original deduction. It allows the tax authorities to determine the total amount of tax due during the fiscal year, and so, know if you have to pay a balance in the summer of 2022, or even if you need to adjust your withholding rate.

What income must be declared?

Among the income to be mentioned in your return are, of course, those that make up the taxable salary, ie:

Benefits received in the event of unemployment or early retirement must also be declared to the Tax Administration. In addition to “wages and salaries”, other categories of income are subject to income tax: pensions and annuities, income from securities and movable capital, capital gains and miscellaneous capital gains, land rents, income from unpaid occupations , as well as the remuneration of certain directors of companies (EARL and EIRL among others). Please note that not all income must be reported. Subjects to an exemption should not be included in the income tax return.

The main form 2042 of the tax return is usually posted online, in PDF format, on the tax website. You will find the additional forms:

  • Form 2042-C: supplementary declaration
  • Form 2042-RICI: for tax credits and reductions
  • Model 2042-C PRO: for non-salaried professions
  • Form 2044: for property income

The declaration on the Internet is pre-filled by the Tax Administration with the marital status, the family situation and the salaries and allowances indicated by employers and social organizations. Who can testify online? Everyone, including young people between the ages of 20 and 25 previously linked to their parents’ tax home and declaring their income for the first time. Go to the remote reporting service from your computer or start the application on your smartphone or tablet.

Log in to your private area with your tax number and password. For those who do not yet have a password, log in to the service using your tax number, your electronic tax return number, and your reference tax return to choose one. From 2018, it is possible to connect to your secure space on the tax website thanks to FranceConnect.

Check that the marital status, address, and pre-employed amounts are correct. Otherwise, correct them directly in the boxes. Please note that the pre-filled return now shows the amount of tax already deducted originally from the previous year. Finally, fill in any other income, expenses, and tax deductions to which you are entitled.

In addition to their income, taxpayers should be asked about the deduction of their professional expenses for the year 2021. Failing this, the Tax Administration applies a flat rate deduction of 10%, with the limit of € 12,829 (for 2021 income tax in 2022). If your business expenses exceed this amount, you have the option to opt for actual expenses. To do this, you will need to account for all costs inherent in your professional activity last year:

  • Mileage costs related to commuting to and from work: you have the opportunity to use the mileage bonus scale, especially since it was revalued by 10% in 2022. “Let’s take the example of Louis, 28,000 euros of reference tax rent, a 5-horsepower thermal car, 25 km to work, you get 2,800 euros with the standard deduction “, explained the head of the DGFIP, during a press conference. . There is no picture! “To evaluate your earnings, you must use the ladder tables, where d represents the distance you have traveled in kilometers between your home and your place of work.
  • Meal costs : They are only allowed when the distance from the workplace forces the employee to take meals away from home. In the absence of a mass catering facility, the amount of the additional costs corresponds to the difference between the price of the paid meal and the amount defined by the administration for a home-cooked meal, specifically 4.95 euros in 2022.
  • Telework costs
  • Equipment costs: computers, clothes, etc.

All these costs must be added together, and the total amount indicated in box 1AK of the return. The data must be provided in a note, either on plain paper or in an attached note at the end of the online return.

A young person 18 years of age or older must file a return in their name in 2022 if:

  • He is not tied to his parents’ tax home
  • He worked in 2021.

Since 2015, online declarants ’declarations have been pre-filled for the first time. How to declare? Online, for young people aged 20 to 25 who have received a letter from the Tax Administration informing them that they can make use of this option, or by returning form No. 2042 signed and completed to the public financial institution of his place of residence.

For the launch of this new declarative campaign, the General Directorate of Public Finance has held a press conference. Its director insisted on several important developments in the declaratory campaign. First, he returned to the revaluation of the mileage scale. A simulator has been created to make life easier for taxpayers. “Let’s take the example of Louis, 28,000 euros of reference tax revenue, a 5-horsepower thermal car, 25 km to go to work, he gets 2,800 euros with the standard deduction,” said the head of the DGFIP. “With the mileage cost scale, you get the equivalent of 4,880 euros for professional expenses. There is no picture!” He specified that the administration will correct the statement if one of the options is more favorable than the one chosen by the taxpayer. Find all changes to the 2022 tax return in our dedicated file:

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