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Deadline to correct income declarations
With tax notices ( avis ) now going out, those who declared online and realise they have made a mistake or omission have until December 31 to make corrections in the Corriger ma déclaration en ligne section of their account at impots.gouv.fr.

A new notice should be sent a few weeks later. Those who declared on paper would need to make a written réclamation, which may be accompanied by a demande de sursis de paiement (request for postponement of tax) - see tinyurl.com/tax-reclamation).
They would need to send proof of any changes they wish to make.