How are incomes declared in France after spouse loss?

My wife has died and I understand I will have to make two tax declarations in 2020. How do I do this? Secondly, when we made tax declarations, we were previously taxed as two parts. How will this work now?  D.B.

25 December 2019
By Hugh MacDonald

The first income tax declaration is a joint declaration made to the date of your wife’s death, and then for the remainder of the year you make a declaration only in your name.

Both are made in the year after the one when your wife died, at the normal time (ie. May/June 2020).

The simplest way is to do it online at impots.gouv.fr, where you will be able to make the two declarations.

If you cannot, you should make two paper declarations. If you are not sent the right forms, you can print them by searching at impots.gouv.fr, with the form numbers.

To adjust your at-source tax (prélèvement à la source) you should let the tax office know of the death.

It is preferable to do this online, within 60 days of the death, by clicking Gérer mon prélèvement à la source in your personal space on the tax website.

This will ensure your online declarations are set up correctly next year.

In the joint declaration you make next year, under Situation du foyer fiscal you should find the date of death is already filled in.

You should declare all your wife’s incomes for the year and your incomes up to the date of death.

You make a second declaration in your own name only, for the period from the death to the end of the year.

You will be sent two tax avis d’imposition assessments, one for the couple to the date of loss, and the other from that date for yourself.

For the whole of the 2019 tax year you will benefit from the two parts – after that, you will have one part.

 

Reader's query answered by Hugh MacDonald

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The information here is of a general nature. You should not act or refrain from acting on it without taking professional advice on the specific facts of your case. No liability is accepted in respect of these articles. These articles are intended only as a general guide. Nothing herein constitutes actual financial advice

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