Omissions or mistakes in income tax returns
You can correct your return yourself
If, when you receive your tax notice, you find an omission or mistake, the most rapid way of correcting your tax return is online using your personal account.
This service is available from the beginning of August until the end of November of Year Y (2023) for income earned in Year Y-1 (2022) and reported in Year Y. Online correction allows you to amend your income tax return and elements connected with the property wealth tax.
You can also report a change of marital status or address.
When you amend your return online, simply confirm the changes or, if you have moved home, enter a new address. E.g.: “Gérer mon profil”/ “Signaler mon changement d'adresse” (Manage my profile/Notify a change of address) section.
Please note: You cannot report several changes of marital status during the year when filing your return online. You will have to file a paper return to do so.
You can have your return corrected
If you are unable to amend your return, you can file a claim by means of a letter sent to the department whose contact details appear in the letterhead of your tax notice.
Nevertheless, where possible, you should file claims online through your personal account as you will be issued with an acknowledgment of receipt and you will be certain that the request is sent to the right department.
Please note: For local taxes, the competent regional department is determined on the basis of the address of the property. The Non-Residents Tax Directorate (DINR) does not manage local taxes. You must not mention your address abroad in respect of claims relating to these taxes.
Claims may be filed until 31 December of the second year following the year of your tax assessment notice (for example, for personal income tax for 2020, for which an assessment notice was issued in 2021, you may file a claim up until 31 December 2023).
If you decide to use your personal account, remember to attach all the supporting documents that are relevant for your claim. Details of these documents are available on the www.impots.gouv.fr website in the INTERNATIONAL section. Click on the situation(s) in the “Je m'informe...” (I am enquiring about…) category that concern(s) you:
- Je viens ou je reviens en France / I am coming or returning to France.....Taxation for those arriving in or returning to France
- Je pars à l'étranger / I am going abroad......Taxation for those leaving France
- Je suis résident de France avec des intérêts à l'étranger / I am a resident of France with interests abroad.....Taxation of foreign-source income in France
- Je ne suis pas résident de France mais j'ai des intérêts en France / I am not a resident of France but I have interests in France......I'm non resident and I own property in France
- Je préviens et je résous mes difficultés / I want to prevent and resolve difficulties.......I am non resident. How can I set up a claim?
- Un de mes proches non-résident est décédé / A non-resident relative of mine died............How and where to declare an inheritance in France
You will find useful information in the “Your questions/Our answers” section at the bottom of each page, including for example:
- “Assessment and declaration of wages, salaries and pensions”
- “What is the average tax rate? Eligibility"
- “As a non-resident, am I liable for social security contributions (General Social Security Contribution (CSG), Social Security Debt Repayment Contribution (CRDS) and the social levy)?”
- “Non-residents renting out unfurnished property: entitlement to the simplified tax regime (“régime micro-foncier”) for property income”
In addition, a number of changes may be made by the remote contact departments (Contact Centres, Tax Service Call Centres and Direct Debt Service Centres) or via FranceConnect (Access to the Public Finances Directorate General’s (DGFiP) digital services via the FranceConnect icon). One example would be reporting a change of address.
You should bear in mind the fact that, in spite of a tailored organisational structure, processing large numbers of claims may lead to delays. Submitting a request via the secure message system means that you will be issued with an acknowledgment of receipt and you will be certain that the request is sent to the right department, provided you enter all the required information. As a result, there is no need to re-contact the departments or send another message from your personal account.
Note : in all cases, a claim does not eliminate the need to pay your taxes, unless you expressly request a stay of payment.
UPDATED DINR PART - JANUARY 31, 2023