Where should I file my return?
For any questions concerning filing deadlines for your income and wealth tax returns (impôt sur la fortune), please see the tax calendar on the impots.gouv.fr website.
Your income tax return
The year of your departure
If you left France in Year Y, your last tax office will continue to handle your file until it comes time to process your tax return in Year Y+1 for income earned in Year Y.
When you file your income tax return in Year Y+1 concerning your income from Year Y, you will state your new address in this return.
If you have French earnings taxable in France after your departure, under international tax treaties the Individual Tax Department for Non-Residents (SPINR) will become your new tax office with respect to income tax. Your file will be automatically transferred to the SIPNR.
If you have taxable income in France prior to and following your departure, you need to complete two returns:
2042 (your usual income tax return) for income earned between 1 January and your date of departure. If, during this period, you earned income abroad, this income should be declared using return 2047, and indicated on return 2042.
2042-NR (which you can activate in the appendix section when you file online or by downloading it from our website) is only for French income taxable in France that you earned between your date of departure and 31 December of the year of your departure.
If you no longer have French earnings taxable in France, you need to expressly state this in the “Other information” (Renseignements complémentaires) box of your income tax return. Your file will remain with your last tax office.
The years following your departure
If in Year Y+2 and subsequent years, you continue to earn French income taxable in France under international tax treaties between France and your country of residence (in the absence of a treaty, domestic French legislation shall apply), you must declare this income using return 2042 and its appendices.
Remember that if your income is withheld at source, you must declare it in the table in return 2041-E, which will be sent to you prior to filing income tax return no. 2042. For income tax purposes, your file is handled by the Individual Tax Department for Non-Residents (SIPNR).
The year of your return
If, prior to your return, you do not have French earnings taxable in France under international tax treaties, and you do have French earnings after your return, you must declare them the following year (in Year Y+1) to the tax department with jurisdiction over your residence, using return 2042.
If, prior to your return, you have French earnings taxable in France under international tax treaties, and you do have French earnings after your return, your file is handled by the SIPNR, which will transfer your income tax return in Year N+1 to your new tax department. French income earned prior to your return should be declared using return 2042-NR. Income earned after your return should be declared using return 2042, accompanied by the various appendices based on the type of income earned (e.g. forms 2044, 2047, etc.).
Your wealth tax return (impôt sur la fortune immobilière)
You should complete return 2042-IFI. Please see the tax calendar on the impots.gouv.fr website.
Your local taxes (property tax and residence tax)
For all questions having to do with local taxes (payment, etc.), the competent tax office is the one with jurisdiction over the location of your residence.
MAJ le 20/02/2018