Starting April 11, you will be able to access the online service on the tax website to file your 2023 income tax return. The Ministry of Economy is due to confirm in the next few days the timetable for sending the pre-filled paper declarations.

The deadline for filing 2023 tax returns (paper version) is 21 May 2024 at midnight, irrespective of the place of residence (including French residents abroad), the postmark being authentic.

If you declare online, you benefit from additional delays. Deadlines are set according to your department (home address on 1^er January 2024):

• May 23, 2024 at 23:59: departments 01 to 19 and non-residents;
• May 30, 2024 at 23:59: departments 20 to 54;
• June 6, 2024 at 11.59pm: departments 55 to 976.

Who has to make a statement?

You have to declare your income if you are in one of the following situations:

• you reside and have a main professional activity in France;
• you turned 18 last year and are not attached to your parents' tax home;
• you live abroad but your income comes from french sources.

How to report your income?

Online Declaration

If you already have a tax number, online access number and reference tax income, you must file your tax return online on the site impots.gouv.fr and follow these steps:

• Connect to your particular space.
• bring your tax number (mentioned on your last tax notice) and password;
• Select the Declare topic.
• complete the income and expense categories for you.

If you don't have a tax number, you can ask for it from your personal income tax department at the counter or from a form available on the site impots.gouv.fr : Contact section > You are an individual > Your request concerns access to your particular space > I do not have a tax number.

At the end of your 2023 tax return:

• you will be able to know the withholding tax rate that will apply to your income as of August 2024;
• starting at the end of july, you will receive your 2024 tax advice based on your 2023 income tax return. If you notice an error, you will be able to make a correction directly online from your Special Space from the start of the service until mid-December.

Paper Declaration

In 2024, a pre-filled paper 2023 income tax return is sent to taxpayers who filed their previous return (2022 income) in the same form (unless they opted out of receiving it on paper as of 2024). You will have to check the information given (address, family situation, wages, pensions, allowances...), and correct it if necessary.

You can file a paper return if:

• your main residence is not equipped with internet access;
• you live in an area where no mobile service is available);
• your main residence is well equipped with internet access but you are not able to use the remote declaration service correctly;
• you have explicitly indicated your willingness to receive a paper return.

Auto Declaration

The 2023 automatic income tax return (form 2042K AUTO) is addressed to individuals:

• have reported in respect of the year 2023 income known to the tax administration (wages, pensions, income from movable capital);
• and who have not reported a change in their family status or a change of address.

This declaration is pre-filled with known information: family situation, income (wages, pensions, income from movable capital), CSG deductible, home employment expenses paid via CESU or Pajemploi, withholding tax already paid.

It shows the amount of income tax calculated on the basis of these elements, and the resulting withholding tax rate that will apply as of September 2024.

If you have no changes to make, you have nothing to do, your return will be automatically validated and your review will be available as of the end of July 2024 in your Personal Space.

The pre-filled information no longer matches your current situation? You will have to report the new items on the return in the usual way: online or, if you do not have internet access or are unable to use it, by returning the completed or amended automatic paper return.

What's new for the 2023 tax return

• Adult children : as of the 2023 income tax return, the full address of adult or married children who are still attached to their parents' tax home must be specified if it is different from that of the parents.
• Your statement on the impots.gouv mobile app : The "Declare my income" service is now accessible from the home page of the mobile application. It is limited to simple tax situations. Information known to the tax authority is pre-filled. You will be able to make certain changes in the declarative journey, such as removing/adding dependents, modifying/adding a RIB, modifying the amounts indicated.
• Real estate declaration : in order to remind owners of the obligation to declare changes in the occupation of their property, a mandatory questionnaire is inserted at the end of the online declaration. Owner users will be required to indicate whether any changes in occupancy of their property have occurred. If so, they will be automatically directed to the “Manage my real estate” service.