Declaration conditions

Filing returns online is mandatory for all users who have an Internet access. If you do not have such an access, you can keep on using paper returns.

Non-residents of France will use standard returns (2042, 2044, etc.) to declare their income.

These forms are readily available when you opt for online filing. You simply check the corresponding boxes in the appendices’ section of your tax return.

Withholding at source : if your salaries or pensions are subject to withholding at source by your employer or retirement fund, the table in notice 2041-E must be filled out.

For example : you left France in 2020. If, as from your departure date, you have salaries or pensions taxable in France that were subject to withholding at source by your employer or retirement fund in 2020, you must declare this withholding in 2021 in notice 2041-E, available on www.impots.gouv.fr or in its paper version, and in income tax return no. 2042. In 2021, notice 2041-E will be sent separately prior to income tax return no. 2042.

Wealth tax (impôt sur la fortune immobilière) will be declared on return no. 2042-IFI or 2042-IFI-COV if you are not liable to income tax.

To find out more, please refer to the "International" section of the website concerning non-resident individuals.

 

UPDATED DINR PART - MARCH 12, 2021