Declaration sections/forms

Whether you are declaring online or by paper, there is one main declaration you must complete and then additional forms you may also need to complete depending on your situation. You need to place income in relevant boxes or lines, which have the same names online and on paper. Online declarations were due to open on April 9, 2026, and the 2026 forms were not available on publication of this guide, so some (usually minor) changes are possible. 

We will provide updates as available to this guide and let buyers know by email if and when significant updates are made.

Please note that it is your responsibility to select and complete all relevant online sections or obtain any paper forms you need from the tax office or on the tax website. 

The tax offices can be understanding if errors are made in good faith, but it is not an excuse to say you did not realise you had to make a declaration or that forms were not sent.

Here we list the most commonly used sections/forms.

Déclaration principale / 2042

This is the main tax return and is always required. 

The main online declaration is headed Déclaration principale – revenus 2025 and the paper form is Déclaration des revenus 2025. The main paper form also specifies at the top that it is form 2042. This form includes details of your personal situation and common kinds of income such as salaries and pensions.

Online, you are asked to select which rubriques (headings) you require from a list for your Déclaration principale (for more information, see the next page in this chapter). 

Your choice combines sections from several traditional paper declaration forms – the main 2042 as well as some forms with similar names, notably 2042C, 2042C PRO, and 2042 RICI. These names are not specified online, but the same sections/boxes exist. 

The online declaration also asks you to click to generate any Déclarations annexes. These show the same names as the paper forms and include the 2044, 2047, or 3916 – 3916 bis (see below).

Your main declaration will probably be pre-filled with your contact details and known incomes, including French salaries and bank interest. 

You will receive it as a paper form if you declared by paper last year. The version sent out to people who have declared before is called the 2042K. You may need to transfer over to the main declaration some figures from other sections/forms – this should happen automatically on online declarations, but do check to make sure.

Making a note to the tax office:  If you need to do this, online you can click at the end of stage 3 to make a Mention expresse.

Alternatively, contact the tax office separately from your declaration via your private space on the website. On paper, you can use the Informations box on 2042, page 2.

2042C – ‘Complementary’ declaration used for:

• Declaring certain foreign investments

• Claiming tax credits or reductions for buy-to-let investors

• Closure of a Plan d’Épargne en Actions shares account

• Declaring capital gains, including on property (in this case, it is not so they are taxed again, but so they are accounted for in the revenu fiscal de référence)

• Showing affiliation to an EU/EEA/Swiss/UK social security/health system to benefit from lower social charges (boxes 8SH/8SI) or not being a burden on France’s health system, to qualify for social charge exemption on foreign pensions (8RP/8RQ)

• Opting for the Quotient system for declaring windfall income

2042C PRO 

This is for self-employment income (including activities done for some side income) and income such as that from furnished rentals, gîtes, and chambres d’hôtes.

The sections on self-employment include ones for work of an ‘industrial or commercial’ nature, whether sales or furnished rental, etc. (BIC – bénéfices industriels et commerciaux), as well as ‘non-commercial’ ones (BNC – bénéfices non-commerciaux), which relates mainly to the professions libérales. Sections are also broken down according to whether an activity generating income is deemed ‘professional’ or ‘non-professional’. 

Indications of the former might include regular or full-time work, registration as a business, and paying business social cotisations  (see chapter 6, 'How to declare rental income' for the definition of a professional landlord of furnished accommodation).

If in doubt as to your status, check with an accountant. The minutiae of business taxation are beyond the scope of this guide, which is primarily aimed at members of the public who may have limited ‘commercial income’ as a supplement to pensions or salaries.

There are also different sections to complete depending on whether you are declaring under the simpler micro tax regime, with its fixed expense allowances, or under the réel system.

Micro-entrepreneurs who opted for the simplified versement libératoire tax are also required to make a declaration in dedicated boxes. This is not for it to be taxed again, just for the tax office to take it into account as part of your overall income.

2042 RICI 

This is for claiming tax credits and reductions.

2042-IFI / 2042-IFI-COV 

These are for declaring French property wealth tax. The 2042-IFI is for those making a French income declaration, the 2042-IFI-COV is for those without this and is only possible by paper form. For online declarations, select Impôt sur la fortune immobilière in the rubrique list in stage 3 (see chapter 9, 'Wealth tax: who has to pay it?').

2044 

This is for income from French rents of land and unfurnished property of €15,000 or more, as well as for those having opted for the régime réel for rent declarations despite having income low enough to use the micro system.

2047 

This is for foreign income. Section 6 is for income that France does not tax but takes into account before awarding a tax credit equal to the French tax that would have been due if it was ordinary French-taxable income. This includes, for example, UK government (e.g., civil service) pensions, US pensions, and UK/US rental income. This income is also carried forward to box 8TK (at the end of the 2042 if declaring on paper). Section 6 should be used for any foreign income that is treated in this way by France. If in doubt, refer to the Notice (notes) form for the 2047.

3916 – 3916 bis 

Declaration by a resident of France of foreign bank accounts/investments such as life assurance. This must be completed if you held a foreign account(s) in 2025. All accounts and investments should be declared whether or not they ‘habitually’ receive deposits. Fines can be heavy for non-declaration.

If declaring on paper and the information you submitted on the form has not changed from your last declaration, you can instead write a note to this effect in the Notes box on the 2042, bottom of page 2. You should also cross box 8UU (bank accounts) or (assurance vie/investments) 8TT on the 2042. Cryptocurrency accounts held abroad are declared on 3916-bis.