Income Tax: Can I correct an error or omission in my return?

If you reported your income online

From August 2 to December 6, 2023, taxpayers can access the correction service for their 2023 tax return if they wish. Accessible directly on your Private Space on www.impots.gouv.fr, you must click on "Go to Online Correction" to correct errors or to mention omissions. The online correction service is also available to users who reported their income online on impots.gouv.fr or sinceimpots.gouv.fr application. The taxpayers who have benefited from the automatic declaration may also correct their return.

You can correct:

• your dependants;
• your income;
• your charges;
• your tax cuts and credits;
• real estate wealth tax (IFI).

You can also:

• add or delete supporting declarations.

You cannot edit:

• civil status information;
• marital status (marriage, civil partnerships, breakdown of civil partnerships, divorce, death);
• or add the address of the attached student;
• or appoint a trusted third party;
• the address at which the letter was sent, if corrected by a representative (guardianship or guardianship);
• the tax residence address on 01/01/23.

To change the civil status elements, the family situation or the tax residence address on 01/01/23, you must:

• or send, by post, an amending declaration to the public finance center (personal income tax office) on which you depend, supplemented by an explanatory letter and accompanied by supporting documents, stating that this paper declaration cancels and replaces your first declaration made online.
• or use your secure email from your particular space by clicking on the "write" tab and selecting the form "I report an error in the calculation of my tax" then "My request concerns income tax or social security contributions". You can attach supporting documents by clicking on the "add document" button.

If after the service closes on December 6, 2023, you have not made any corrections, you will need to to lodge a complaint for any changes. You will then have until December 31, 2025, to do so online from the secure messaging in your Personal Space, under the heading “I report an error in my tax calculation” or by mail to your public finance center.

You can also:

• or go to the counter of your Personal Income Tax Department. A business card can be given to you as proof of deposit;
• or call your public finance center.

Once the application has been processed, a corrective tax notice is sent to you by mail, in most cases within about 3 weeks.

If you filed a paper return

The online correction service that allows you to change your tax return is not available for returns filed in paper format. To change your income tax return, you must inform your personal income tax department either:

• by sending a letter;
• or by filing a new tax return on paper.

In this case you must indicate on the 1^re page DECLARATION OF AMENDMENT, CANCELATION AND REPLACEMENT and re-enter all reportable items, including the correct items of item 1^re declaration.

After receiving your tax notice, you will be able to make a claim until December 31, 2025 for the 2022 tax return.