The different online declaration sections and paper forms

The declaration process is based on a set of online sections or related paper forms. Most people should now declare online but despite this it can be helpful to download the paper forms to see the details required. 

The online declaration sections and their boxes correspond to the paper forms and their boxes. For more on the online section choices see chapter 10. There is one main tax return section / form that is obligatory for all:

Online this is called Déclaration principale – revenus 2025. The paper equivalent is form 2042. This comes with a notes document called 2041-NOT (which can be useful for reference whether declaring on paper or online) as well as a sheet that can be used for calculations, called 2041-FDC (fiche de calcul).

There are also several additional ‘2042’ forms, which online are also part of the main Déclaration principale section. Online sections and corresponding forms may be pre-filled with income known to the tax office, for example, a French salary or bank interest. If this is the case the main paper form is called 2042K. 

2042C is a complementary form used, for example, for declaring certain foreign investments and for declaring capital gains on investments. 

There is also a box for property capital gains: This is not so the income is taxed again, nor does it affect the taxation of your other incomes, but so it is taken into account in calculating your revenu fiscal de référence (this is used to determine your eligibility for certain benefits or tax advantages – reductions and exemptions relating to local property tax, for example).

It has a section for using the Quotient for declaring large windfalls, and boxes to confirm non-attachment to the French social security system for non-residents or S1 holders who are claiming a lower rate of social charges on property or investment income or a social charge exemption on foreign pension income (see chapter 6, 'Lower charges for non-residents/S1 holders'). 

2042C PRO is used, for example, to declare income received as a micro-entrepreneur (a simplified taxation system for sole traders) and income received from furnished rental. 

2042 RICI is for claiming tax credits and reductions such as those for dependent children in education or making investments in small businesses. 

If claiming credits for help in the home you must provide details of these on this form (and carry the total to the main 2042). 

2042-NR is for those who moved away from France during the tax year but still have some French-source income that is declarable after the departure date or for people who moved to France in the tax year and have some French-source income to declare in the period before they arrived.

2042-IFI is to declare for French wealth tax if you are declaring on paper (an additional form called 2042-IFI COV should also be completed by those with no French income declaration to make). Those declaring online select the relevant IFI rubrique at the start of the process. 

2047 is one of several optional ‘annexe’ forms which may be selected to be completed when declaring online (or completed on paper). It is for declaring income of residents of France that came from a foreign source and/or was banked abroad. Section 6 is for declaring income such as UK government pensions (and all US pensions) and UK or US rents. Its associated notes document is the 2047-NOT. 

2044 is an online or paper form for income from renting out land or unfurnished property and where the income is taxable under the réel accounting system rather than the simplified micro-foncier.

3916-3916-BIS is an online or paper form on which residents of France should declare the existence of foreign bank accounts/ investment schemes or cryptocurrency accounts, confirmed by ticking box 8UU on the 2042 or its online equivalent. Form 2086 is for declaring cryptocurrency gains. 

Note: If declaring via the paper forms, some types of income need to be listed on more than one form, for example, on an ancillary form and also on the 2042.