In a few days the 2022 income statement campaign will begin. As every year, taxpayers will have a few weeks to send their model to the Treasury. Summary of the main points and tax news to be known during the 2023 campaign.
• What schedule?
This year, paper returns will be sent between April 6 and April 25. The online declaration service will open on April 13.
Taxpayers who cannot declare their income online will have until 11:59 p.m. on May 22, 2023 to file their return on paper. For others, the declaration validation period will depend on the area of residence.
Taxpayers from zone 1 (departments 01 to 19 and non-residents) will have until May 25 at 11:59 p.m. to declare their income online, those from zone 2 (departments 20 to 54) until June 1, while residents of zone 3 (departments 55 to 974/976) will have one more week, the deadline being June 8 at 11:59 p.m.
• Who can report their income on paper?
The online declaration is theoretically mandatory. In some cases, however, it is possible to report your income using a paper form. For example, when the taxpayer’s main residence is not equipped with Internet access, or if the taxpayer cannot correctly use the electronic filing service.
Paper filers already known to the tax authorities will receive the pre-filled form by mail. It is then up to them to verify the accuracy of the information provided and correct it if necessary.
The automatic declaration
Like every year since 2020, several million tax households will benefit from automatic reporting. This device exempts them from having to sign and return their form to the tax authorities. In fact, the absence of an answer will be worth validating.
These are households whose pre-filled declaration includes all income and expenses and whose situation (home, family situation, etc.) has not changed.
• What scale?
As provided by the finance law of 2023, the income tax scale has been increased by 5.4% this year to account for inflation. This will allow many taxpayers to pay less in tax, even if they have benefited from wage increases.
• Increase in child care tax credit
Parents who take advantage of the tax deduction for child care will be able to benefit this year from an additional 600 euros that the Treasury returns for each child under 6 years of age. This increase is explained by the increase in the maximum amount that entitles this tax credit, which is now 3,500 euros, compared to 2,300 euros.
Specifically, this means that parents who spend 3,500 euros per year and per child in their care will be entitled to a tax credit equivalent to 50% of what they paid, that is, 1,750 euros compared to the previous 1,150 euros.
• New information on the tax notice
Starting this year, tax notices will be more informative. From now on, taxpayers will be able to know both the marginal tax rate and the average tax rate.
The marginal tax rate is the rate at which the taxpayer pays on the last tranche of his income (0, 11%, 30%, 41% or 45%). The average rate, for its part, allows you to know the participation that the tax represents in your income.
• New obligation for owners
All property owners have until June 30, 2023 to declare the occupancy of their accommodation from the “Manage my property” space on the impots.gouv.fr website.
This obligation should make it possible, in particular, to know which owners must continue to pay the property tax. In fact, if the residence tax no longer applies to main residences, “it continues to be applicable to other premises, in particular secondary residences. The same applies to the taxation of vacant premises”, specifies the General Directorate of Finance Public.
Source: BFM TV
