Taxes

Tax returns: how to correct them?

Publié le 10 juin 2024 - Directorate for Legal and Administrative Information (Prime Minister)

At the end of your 2023 income tax return, you received a notification from Public Services + regarding the right to make a mistake. It is about the possibility for everyone to be able to rectify their situation, spontaneously or during a check, when their error is made in good faith. You have several options to correct your return. Service-Public.fr informs you.

The right to make mistakes: in what cases?

Do you realize that you have provided inaccurate information, or that you have forgotten to declare a taxable premium? You can make the case right to err and file an amending tax return.

The right to make mistakes applies to declarations transmitted on time.

It shall not apply to:

  • in the event of late submission of the declaration;
  • late payment;
  • deliberate errors, omissions or inaccuracies.

FYI  

The term “right to make mistakes” confers on the user in good faith the right to comply with its legal obligations within the prescribed time limits, without penalty. It is part of the 2018 ESSOC (Government for a business of Trust) law, which aims to strengthen the relationship of trust between the public (individual and company) and the administration.

How do I correct my return?

You can make corrections to your online return, including after filing and signing:

  • during the opening period of the reporting service : April 11 to June 26, 2024 ;
  • during the opening period of the on-line correction service : from 31 july to 4 december 2024 inclusive. To access this service, you will need to log in to your Special area, “Go to Online Correction” tab. A new tax assessment notice will be issued after the corrective return is processed.

Warning  

Between the filing deadline for Area 3 (Departments 55 to 976) on June 6, 2024, and the closure of the reporting service on June 26, 2024, it remains possible for users to report for the first time, but with a risk of penalty.

FYI  

If you file an amended tax return outside the filing deadline, but before the administration initiates a review, the interest rate on late payment will be reduced by 50%. If you regularize after an audit is initiated, the interest will be reduced by 30%.

You made a paper statement

The amending declaration is possible up to the deadline for filing, with the tax department on which you depend, and must include all the entries concerning you, including those for which no changes are made. On the first page it should say, “Declaration of amendment, rescinds and replaces”.

If the filing deadline has passed and you have received your tax notice

You cannot then use the online correction service to change the paper return filed.

You will be able to make a claim until 31 December of the second year following the year of assessment indicated on the tax notice. This claim can be made online from the secure messaging of your particular space, by postal mail addressed to your public finance center or to the window of your tax department.

Please note

Some information cannot be corrected through the online correction service:

  • change in family status (marriage, Civil partnerships, Civil partnership breakdown, divorce, death);
  • the updating of civil status;
  • changing the escrow designation, changing the address, adding or changing the student address.

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