2019 French Tax Return

L’avis d’impôt en ligne : la solution pratique

Vous pouvez opter pour la dématérialisation de votre avis dans votre espace particulier sur ce site : c’est l’avis d’impôt en ligne. Vous ne recevrez dès lors plus l’avis d’impôt en version papier.

Un courriel d’information vous sera en revanche adressé pour la mise à disposition de l’avis d’impôt dans votre espace particulier.

L’avis d’impôt en ligne est identique à l’avis papier habituel.

Vous avez la possibilité de l’imprimer depuis votre espace particulier.

Vos options de dématérialisation de vos avis ainsi que votre mot de passe et votre adresse électronique sont gérés dans le service en ligne « Mon profil » dans votre espace particulier.

you will either get the paper document or an email to say document is in your “inbox” on-line… depends on what you have opted for…

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Quand mon avis d’impôt sur le revenu est-il disponible ?

La Direction générale des Finances publiques (DGFiP) vous informe des dates de mise à disposition des avis d’impôt sur le revenu, ces dates variant en fonction de votre situation.

Un calendrier général des dates de mise en ligne des avis d’impôt dans votre espace particulier et d’envoi par la poste des avis papier est à votre disposition dans votre espace particulier pour connaître les dates de mise en ligne.

Vous recevrez votre avis d’impôt en fonction de sa date limite de paiement.

Pour la très grande majorité des avis d’impôt sur les revenus, la date limite de paiement du solde de l’impôt est le 15 septembre de l’année en cours (N) pour les revenus de l’année précédente (N-1). Si cette date correspond à un jour férié ou un week-end, cette date est reportée au 1er jour ouvré suivant.

Ces avis d’impôt sur le revenu sont envoyés de façon échelonnée dans le courant du mois d’août. Les personnes qui ont choisi le prélèvement mensuel le reçoivent en règle générale fin août ou début septembre.

seems like the send out in August/September … for payment September onwards… roughly…

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My deadline is 8th June ( dept 33 ) so I’m just starting my on-line declaration. But I have been browsing the posts here for a while in preparation and I thought I remembered seeing a post that had some concise tips for eg, where you put different pensions etc. Also I was sure I read something about how if you have an S1 you could enter this info somewhere and apply for reduced Social Charges. Can anyone point out to me / send the link if this exists in a thread somewhere ?

I am currently using the Connexions Tax guide and as usual it doesn’t seem to have the up-to-date forms to refer to.

Many thanks to any who can help :slight_smile: Andy

@AndyJeff

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Thanks Graham … but these use 2016 pages so not up to date seemingly

No Andy, they’re up to date and quite a few people have used the guide (including me) quite successfully…

Well I’ve just uploaded the 'How to declare your tax online… ’ pdf and it’s got images of the 2016 pages in it. I’ve already saved the other 2 docs and they are very useful yes.

I don’t see that…
page 4 of the “how to pdf” reflects changes in 2018 which is correct for declaration of 2019 revenues in 2020


Follow the guide - it works, honestly!

Just had a charming email from our personal adviser at Caisse d’Epargne offering to help with our tax return - only two weeks after we had posted it!

This is what I’ve got … the tab top right is dated 2016. Am I missing something Graham ???

No not at all. I can only think that the graphic used by the author of the guide was an old one but following the guide worked when I had selected the declaration for 2020 - the basic tenor is the same.
BTW in answer to your other question page 29 of the guide deals with the issue of the S1.

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Graham, sorry if you are not the person to ask. I think it was you that gave a link to two attachments. In the one called HOW TO DECLARE YOUR TAX ON LINE, it says that on the 2047 section 6, (Revenues imposables ouvrant droit a un credit d’impot…) we put public pensions and UK rental income. Which I did. Also in that document it says that the UK rental income goes in section 4 (Revenues fonciers imposables en France). Does that mean it gets entered twice? I sent off my declaration but the tax office have emailed me and said that UK rental income should not go in section 6. It’s just for public pensions. I need to understand it for next year so that I don’t spend so many hours on it! Thank you and sorry to bother you on a wonderful sunny day…

I think page 17 deals with the issue of rental income in the UK.
IIRC rental income in the UK is only taxable in the UK but you still have to declare it - I haven’t researched that bit to be honest (as I’m a poor pensioner with no UK property interests lol) but I’m sure someone else who has will chip in with some advice. If the tax office have offered advice, I’d keep hold of the email and follow it next year.

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Thank you. I might put a general question on in a minute. Just got to get my facts right because I’m trying to compare the Connexions magazine, with the document that I found on Survive France with the email from the French tax office…

Quite a number of people say that The Connexion tax guide is often incorrect and unreliable…

Can anyone help me please. Both the document that Graham Lees has given us a link to and the Connexions document state that UK rental income goes on the 2047 in Section 4 (Revenues fonciers imposables en France) and again in Section 6 of the same document. (Revenues imposables ouvrant droit a un credit d’impot…). I have always put it in both sections. However I sent off the declaration on-line and got a response which says I did it wrong and it has been corrected. Which doesn’t help me understand what I’ve done wrong! (See below). Any help gratefully received. I do try to keep up with the very useful threads in this forum but I may have missed something.

Mme Mr Holmes,

Pour remplir correctement la déclaration en cas de revenus de source étrangère:
déclaration n°2047: page 1: l’ensemble des pensions privées (et publiques le cas échéant),( page 4, cadre 6: uniquement les pensions publiques mais pas la old age pension);
page 3: revenus fonciers nets, page 4, cadre 6: revenus fonciers nets; puis:
déclaration n°2042 C: case 8 TK: ensemble des revenus déclarés page 4 de la n°2047 (pour vous: 22100 de revenus fonciers).

J’ai corrigé votre déclaration, n’y retournez pas faire de correctif.

cordialement,

I’d keep a note on your file and follow the advice next year.
It may just be a particular quirk of your tax office.
I’ve written to Isabelle Want with the tax office comment and if I get a reply, I’ll let you know.

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Thank you, that would be great.

Hi - I will be interested to learn more about this too! Having read the guidance, and all the available guides including Connexion (I think the Connexion guide complicates things, because I do not think the French tax authorities care whether it is furnished or not, since it is taxed in the UK, and they are trying only to apply the correct credits for tax paid abroad - I had an email exchange with our local Impots about this last year):
I did fill in the forms as your tax office suggested was necessary to you…
ie brief details on Form 2047 of each UK rental property, and the income from each. I think though that the income in Section 4 on form 2047 must be Gross (Brut) because that section states “Sans déduction de l’impôt payé à l’étranger”.
As the note beside that section on Form 2047 then states, this goes to ‘Cadre 4’ on form 2042.
In section 4 on form 2042, you have a choice if the Gross (Brut) rental income is less than 15000 euros you can select the Micro foncier part, where you get a fixed discount for expenses. I selected the Régime réel, (but did not complete 2044 since it does not appear to apply!)
As I read it, the Régime réel requires that:

  1. You must declare either a net property income in box 4BA (and possibly previous deficits in box 4BD) - this is I believe the profit if you made one!
    OR a deficit (loss) in box 4BB / or 4BC (and possibly previous deficits in box 4BD.) [I found the worked examples on http://impotsurlerevenu.org/ very helpful, eg deficits - http://impotsurlerevenu.org/declaration-de-revenus-fonciers-2044/795-le-resultat-foncier-et-l-imputation-du-deficit-page-4.php]
  2. Box 4BC is as I read it limited to a maximum loss of 10,700 euros (2019 year) which can be used by the Impots to set against your total 2019 income.
  3. any loss greater than 10,700 euros should I believe go in box 4BB.
  4. Box 4BD then I believe allows you to carry forward losses from previous years (to a limit of 10 years previously).
    I attached as evidence my April 2019 UK tax return property pages SA105, since there seems to be a reasonably clear correlation between the entries on that form, and the 4BA to 4BD boxes above, and I drew attention to this in the French Tax notes section, and attached a sheet of workings to show how it was calculated.
    I have yet to hear from the local Impots about my forms, so will update when I do have a clearer idea.
    best wishes
    John
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Must let everyone know that the miracle-worker @Stella Stella’s inspired suggestion to me, after I struggled with the on-line declaration (4 fruitless attempts on small-screen mobile), succeeded brilliantly.

Stella suggested I make a copy of my old declaration and carefully substitute the new numbers where I had crossed out the old ones. Pop it into the Declarations letter box at the local Centre Finances Publique (which is staffed but closed to the public). She had already contacted the fisc on my behalf to explain my situation :hugs:

This clever ruse, combined with a polite written explanation of my difficulties in declaring on-line was accepted without quibble, and my new avis d’imposition has popped up on my mobile today.:iphone::heart:

Brilliant work, Stella, can’t thank you enough! :pray::hugs::kissing_heart::grinning::sun_with_face::sun_with_face::+1:

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