Reader question: how should you declare for French income tax if, in 2021, one’s wife dies and later that year one remarries? Must two or three returns be filed? J.M.
As is required in the year of a spouse’s death, you should first make a joint declaration, as a married couple, for the period from January 1, 2021 to the date of death.
If declaring online, you should reply ‘yes’ when asked if you want to report a death, then insert the date of death and click on Confirmer votre choix. You will then be able to access the joint declaration. With regard to your own incomes, if any have been pre-filled for you, make sure that the amount is correct for only the part of the year you are declaring for.
You must then do a second, individual, declaration as a widower for the period from the date of death to the end of the year.
When marrying, the general rule is to declare joint incomes for the whole year, but in your situation it would be simpler to opt to make separate declarations for the first year of your marriage instead.
Your new wife should, for this year, make her own declaration. Declare your marriage and its date in your individual declaration where asked about changes of circumstance.
To understand more about French income tax declarations download our helpguide, Income Tax in France 2022 (for 2021 income). As a digital, downloadable guide, priced €14.90, it was last updated on April 8. Order your copy here