extra time, for whom?

[IMPOTS 2022] Due to the late submission of the paper form for the 2022 tax return, the tax authorities agreed to postpone the deadline.

[Mis à jour le mercredi 11 mai 2022 à 12h09] Good news for taxpayers who still use the paper return form! “To take into account this situation, which affects a little less than 5% of the users to whom these statements are addressed, has exceptionally been postponed the submission deadline initially scheduled for May 19. as of May 31, 2022“, announced the DGFIP in a press release published on Wednesday.

However, the tax authorities specify that the schedule of the online return has not changed:

  • Tuesday, May 24: Zone 1 and non-residents
  • Tuesday, May 31: Zone 2
  • Wednesday, June 8: Zone 3

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 then establish whether or not you have to pay a balance of the tax on the income in September 2022. Tax communications are sent from the end of July.

The deadlines for filing income online vary depending on the taxpayer’s apartment residence number:

  • from 01 to 19 and non-residents (zone 1): Tuesday, May 24, 2022 at 11:59 p.m.
  • from 20 to 54 (zone 2) and taxpayers using the paper form: Tuesday May 31, 2022 at 11:59 p.m.
  • from 55 to 974/976 (zone 3): Wednesday 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 25 and August 5 to taxpayers who file their income online, and between July 29 and August 31 to those who have filed the paper return.

The 2022 tax deadline is approaching, who can help you?

Completing the tax return can sometimes be tricky. Several people can help you, starting with the tax authorities – either by phone 0 809 401 401 (Monday to Friday, 8:30 a.m. to 7 p.m.), either through yours secure messaging. You also have the possibility, from your personal space, to request an appointment with a prosecutor, for example at your public financial institution. Are you looking for another contact to guide you on certain very specific devices? There are several:

  • Accountants: the Order of these professionals renews, as every year, its operation “Hello taxes”, from 19 to 25 May. A toll-free number will be available on 0 800 06 54 32 these days.
  • Your banker : You will not be able to complete your income tax return, but you can at least focus on the taxation of the savings products you have marketed, for example.
  • A tax lawyer : If you live in Paris, please note that tax attorneys at the Paris Bar are receiving taxpayers at various district councils, beginning May 5th.
  • An asset management consultant : Your help can be invaluable if your situation is complex.

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 31 to send it, with the postmark as proof.

Where to send your statement? To 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.

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 Taxs.gov 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.

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, income from land, income from non-wage 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

For professional expenses, the Tax Administration applies a flat-rate deduction of 10%, within the limit of € 12,829. If your business expenses exceed this amount, you have the option to deduct them from your actual amount. Here’s how:

  1. List all the costs inherent in your professional activity in 2021: travel, meals, teleworking, etc.
  2. Gather all the supporting documentation (invoices, expense reports, etc.): these are essential in the event of a tax inspection and must be kept for three years. In fact, you should be able to prove the need for cost to your business, and only to it.
  3. Declare the full amount in box 1AK, and then list all your expenses as an expense, in an attached note (either on plain paper, if you use the paper return, or at the end of your return on line).

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