In 2024, French people must declare their income, between May and June depending on their department, if they use the internet and until May 21 if they use a paper form.
For certain taxpayers, the formalities have been greatly simplified, thanks to the implementation of automatic declaration in 2020. In practice, this system allows eligible tax households to simply check whether the income and charges retained by the tax authorities and appearing on the summary completed by Bercy (form 2042K AUTO) are accurate. If they have no changes to report, their declaration is directly validated.
However, the system is however reserved for taxpayers who, for the year 2023, have declared only income known to the administration (salaries, pensions, income from movable capital) and for whom no change in family situation or change of address is not to be reported.
Cases of exclusion
If some 11 million tax households were offered automatic income tax declaration last year, French people for whom the administration does not have reasonable certainty of having complete and accurate information on their tax situation cannot benefit from it in 2024. The following are targeted:
- those whose income tax for the previous year has not been established and which the tax administration cannot correctly identify in view of the elements it holds at the time of sending the document subject to tacit validation ;
- those whose income tax for the previous year was established by integrating industrial and commercial, non-commercial, or agricultural profits, property income or income from foreign sources, life annuities against payment;
- the majority managers and partners of certain companies (listed in article 62 of the general tax code as the majority managers of limited liability companies), childminders and journalists;
- taxpayers who have received proceeds from life insurance or capitalization contracts of more than eight years relating to premiums paid since September 27, 2017 or who have made payments into an individual retirement savings plan.
- certain income mentioned in 1 bis (special income of certain civil servants), 1 ter (general insurance agents) or 1 quater (certain copyrights) of article 93 of the aforementioned code, when they were taxed according to the rules provided for in terms of salaries and wages;
- people who have declared a change of address or situation to the tax administration (marriage, conclusion of a civil solidarity pact, divorce, separation, death);
- taxpayers of foreign source income;
- those liable for real estate wealth tax last year;
- savers who have made redemptions on life insurance policies of more than eight years with a share of products corresponding to payments made since September 27, 2017 or those who have made payments to an individual retirement savings plan;
- taxpayers who, on December 31 of the penultimate year, were domiciled outside France for tax purposes, residents of the principality of Monaco, the department of Mayotte or the communities of Saint-Martin or Saint-Barthélemy;
- the majority managers and partners of certain companies (listed in article 62 of the general tax code as the majority managers of limited liability companies).
Steps to take to modify an automatic declaration
If the taxpayer needs to modify certain elements because they no longer correspond to his current situation (family situation, amount of income and expenses, expenses eligible for tax reductions/credits, option to choose taxation on the tax scale income from movable capital, etc.), he must declare these new elements by completing and signing his declaration according to the usual methods: online, or, for people using the paper declaration, by returning form 2042K AUTO on paper , with, if necessary, a declaration 204 RICI, 2042 C including the sections which do not appear on the 2042K AUTO.