How to complete your declaration: Page 1
For paper and online declarations
When filling out the 2042-IFI form or corresponding online section, remember, if using paper, to cross box 0IF at the bottom of page one of the 2042, to indicate to the tax office that you are also declaring for IFI. If you are a non-resident with no income tax declaration you must also complete the 2042-IFI COV form.
Furthermore, you need to complete any relevant annex forms.
Also available along with the notice (instruction document) is a form for calculating total net taxable wealth and your IFI bill, which you do not need to submit but which can be used for calculating your deduction of the IFI itself from the final amount to pay (and/or for working out the plafonnement). Retain these for your records.
Images on these pages show the 2025 form but the boxes are expected to be the same in 2026.
Note that if you have declared in the past and receive a new form in the post it will be called 2042-IFI K with some pre-filled details (or 2042-IFI SK if you do not declare any French income).
See image, for the box at the bottom of the 'rubriques' section of the online declaration, where you should select the IFI box.
Note: If filling out a paper form, if you are not sure about something, take a piece of paper and write (along these lines):
Mention expresse, je pense que je n’ai pas besoin de déclarer telle somme, ou que je peux déduire telle somme, pour la raison suivante
(I think that I do not need to declare such and such a sum or I think I can deduct such and such a sum, for the following reason).
If you are later found to have made a mistake, there will be no interest payments for late declarations if you acted in good faith. It is also possible to make such a mention at the end of an online declaration.
Page one
Enter your surname, first name, and address at January 1, 2026
In the first main section, tick the box 9GL in the case of living en concubinage (living with someone in an informal, long-term partnership) and add the surname and first name of your partner, followed by their date and place of birth and their numéro fiscal (tax number).
In the case where you were married or pacsed in 2025 and you have opted to make separate income declarations for 2025 income, tick box 9GM, then provide full details of your spouse/partner.
In the case where you are a non-resident with no income declaration and are completing a 2042-IFI COV, cross box 9GN.
Enter surname, first name and date of birth of any minor children looked after by you or your partner (whether you are married or in a formal civil partnership or not).
In the box provided, write the place of signing (town/village), date and then sign (yourself plus, if applicable, your spouse or partner).