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Exchange rates for income declaration in France
Strictly speaking, you are meant to use the Banque de France exchange rate on the day the money was received by yourself
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.