Wednesday (December 14) is the deadline for correcting any mistakes on your French income tax return using the online ‘Corriger ma déclaration service’ via your personal space on the tax website impots.gouv.fr.
Once you have logged in, you can click ‘Accédez à la correction en ligne’ (Access the correction service online) and change the erroneous elements on your declaration.
You will then be sent a new bill. It should be noted that even when you have changed any errors in your original tax return, you will not see the amended version in the ‘Gérer mon prélèvement à la source’ (Manage my at-source payments) section of your account.
This will only happen when your changes have been approved by the tax service.
Some sections of the tax return cannot be corrected online, including a change in your family situation – such as a marriage, divorce or death – or a change of address.
In these cases, you can ask for a correction by using the secure messaging service in your personal account, clicking ‘Ecrire’ (Write), ‘Je signale une erreur sur le calcul de mon impôt’ (I am reporting an error in the calculation of my tax), ‘Ma demande concerne l’impôt sur le revenu ou les prélèvements sociaux’ (My request concerns income tax or social contributions).
Deadline for making adjustments affecting January tax credits
December 14 is also the deadline for making any adjustments to the advance that will otherwise be paid to you in January based on 60% of the tax credits you had against 2021 income (declared this spring).
This is of interest if you did not in fact have any expenses entitling you to similar tax credits in the course of 2022.
For example, if you had a nanny last year but do not this year, you can go into your online tax account, click 'Gérer mon prélèvement à la source' then 'Gérer votre avance de réductions et crédits d'impôt' (Manage my tax reduction or tax credit advance).
If you are signing up for tax credits for the first time in 2022, you will receive the full amount you are owed in July 2023, with no advance in January.
Other things to consider
All new requests for making monthly payments of the property tax the taxe foncière must also be made before December 15 if you want these to start applying from 2023.
Income tax declaration corrections cannot be made on a smartphone or tablet.
If you submitted a paper tax return, you cannot correct it online. Instead, you can send a new completed declaration to your local tax office, with ‘Déclaration rectificative, annule et remplace’ (Amended declaration, cancel and replace) on the first page.
You can find out more about the correction process on this government website.
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