Paper declaration or electronic declaration?
Online filing is mandatory for all taxpayers required to file an income tax return.
However, this obligation does not apply to taxpayers whose residence is not equipped with Internet access, or to those who are unable to submit their declaration online or, until December 31, 2024, to those who reside in the ” white areas Where no mobile service is available.
The electronic declaration is made, with the exception of the assistance of a professional, directly on the Internet, from the site impots.gouv.fr.
Failure to comply with the obligation to subscribe the income declaration by electronic means is penalized, under the terms of article 1738 4 ° of the General Tax Code, by a lump sum fine of 15 euros per declaration or annex from the second year during which this failure is noted.
In the particular circumstances of the current health crisis, the Directorate General of Public Finance encourages all taxpayers to declare their income online.
The declaration in paper form.
Taxpayers can report their income in paper form if they meet one of the following conditions:
- Their main residence is not equipped with internet access;
- It is equipped with access to the internet, but the taxpayer is unable to make his declaration online;
- Reside in a white area.
Paper declarations will only be sent to taxpayers who made their declaration in 2019 in paper form.
The expedition will start from April 20 until mid-May.
For paper declarants, the deadline for filing declarations is fixed, whatever their place of residence and even for non-residents, at June 12, 2020, as evidenced by the postmark of La Poste.
Online declaration on impots.gouv.fr
Taxpayers who declared their income online in 2019 will no longer receive a paper declaration, they will receive an email notifying them of the impots.gouv.fr service.
The impots.gouv.fr service opened on Monday, April 20.
Remote declarations can be subscribed on impots.gouv.fr:
- For departments 1 to 19 and non-residents up to June 4, 2020 included ;
- For departments 20 to 54 until June 8, 2020 included ;
- For departments 55 to 95 and the French overseas departments up to June 11, 2020 included.
The novelty of 2020: the tacit declaration.
The system is open to taxpayers whose income is fully declared to the administration by third parties (employers, pension fund, banking establishments, etc.) with the exception of taxpayers subscribing professional declarations.
Taxpayers eligible for the tacit declaration who subscribed in 2018 their 2018 income declaration online do not receive pre-filled declarations and are informed by email that a document summarizing the information known by the administration (family status, wages, pensions , income from movable capital, deductible CSG, home employment expenses paid by CESU or PAJEmploi, withholding tax already paid, amount of income tax calculated on the basis of these elements and rate of withholding tax applicable from September 2020) is available (one month before the declaration deadline) in their personal space on the impots.gouv.fr site.
If the data collected by the administration appearing on this document does not require modifications or additions, taxpayers are exempt from filing a tax return; the absence of any action on their part within the deadline for filing constitutes a tacit declaration by the sole verification of this information. On the other hand, if they wish to modify the elements known by the administration, they must subscribe, before the end of the common law period, a declaration either online or in paper form.
The taxpayers eligible for the tacit declaration who subscribed in 2019 in paper form their 2018 income declaration receive, one month before the deadline for filing, a specific declaration summarizing the elements known by the administration as well as a declaration to be returned if these elements need to be modified or supplemented.
If the data collected by the administration does not call for changes, taxpayers are exempt from filing a tax return; the lack of action on their part within the filing deadline is deemed to be tacit declaration.
The principle that governs this new regime is “To verify is to declare“!
A special feature: the first tax return for “ first-time registrants “
The ” first-time registrant “Is the one who has never filed a tax return, it is generally children who were attached to their parents’ tax household.
The principle is that taxpayers who turned 18 in 2019 and who are no longer attached to their parents’ tax household must make their own declaration in 2020 on their income for the year 2019, even if they are not taxable.
However, children can continue to be attached to their parents’ tax household under the following conditions:
- From 18 years to 20 years: without any condition and without formality except to renounce this connection and to decide to declare his income received by subscribing an individual declaration;
- From 20 to 22 years old: no other condition than to ask to remain attached to the parental tax home;
- From 23 to 26 years old: only students can request to remain attached to their parents’ tax household;
- From 26 years old: children must subscribe an individual tax return with the exception of disabled children (i.e. those who, because of their disability, are unable to support themselves , whether or not they hold a disability card) who can continue to be attached to their parents’ tax household regardless of their age.
Children aged 20 and over who were attached to their parents’ tax home in 2019 should normally receive a letter from the Tax Administration in April 2020 providing them with the information they need to file their income tax online.
If they do not receive this letter, they can directly request the allocation of a tax number by contacting the personal income tax department of their domicile using a form available in the ” Contact “From the site impots.gouv.fr.
Failing to assign a tax number allowing them to declare online, the first-time declarant must make his declaration in paper version the first year.