Many taxpayers must file two tax returns. Some explanations to know if you are one of them.
Every year, each taxpayer must declare their income for the past year to the tax authorities. On this occasion, he indicates his charges, his expenses qualifying for tax reductions and credits, and his family situation. And It is precisely on the occasion of a change in family situation that the tax authorities may ask you to file two declarations. If this is the case, and you have not done so, it is better to hurry because the deadline for declaring your income for the year 2023 is fast approaching.
| Departments | Deadline for online declaration |
|---|---|
1 19 and non-resident households | THURSDAY May 2311:59 p.m. |
20 54 (including Corsica) | THURSDAY May 3011:59 p.m. |
55 and beyond (including the French Overseas Territories) | THURSDAY June 611:59 p.m. |
| For the declaration on paper (if it is impossible to declare on impots.gouv.fr) | |
| All departments | Tuesday May 21st11:59 p.m., |
Source: DGFiP
Separation and divorce
Divorce or the breakdown of a civil solidarity pact (Pacs) requires taxpayers to file their own declaration. If you have not declared your divorce or separation in your personal space on the tax site in the Manage my withholding tax section, you must report this when making your online declaration. Simply click on Yes to this question: Do you wish to report a marriage, divorce, death or any event relating to a PACS for year N-1?
In the event of de facto separation, where each ex-spouse has separate housing and income, separate declaration is also recommended. These include people in the process of divorce, a procedure which can sometimes last several years, or quite simply in the event of abandonment of the marital home.
In a relationship with
Married or civil partners, not living under the same roof and having a marital regime of separation of property, are taxed separately and must file separate declarations. However, this situation should not be confused with that of dual residence for professional reasons. Please note that cohabiting partners are never subject to joint taxation and must each submit their own declaration.
Taxpayers who got married or in a civil partnership in 2023 can choose separate taxation. The option is only valid for the year of declaration of the marriage or civil partnership. You will therefore have to subscribe to a joint declaration for the following years, specifies the tax authorities. Concretely, for the online declaration, after having indicated your change of situation and identified your spouse, all you have to do is declare your option for separate taxation and each complete your declaration.
Taxes: how to declare your income after a marriage or civil partnership?
In case of death
Upon the death of one of the spouses or joint tax partner, two declarations must be filed. The first for the period from January 1 to the date of death, the other for the period from the date of death to December 31. Income and expenses must be distributed on these two declarations, according to the dates. To note that the number of shares will be identical on both declarations: in the year of death, you keep the same number of shares, including the half share linked to the disability of your deceased spouse for example.
In the event of the death of adult children, their attachment is possible in the year of death if they were, on January 1 of the year of death, under 21 years of age or under 25 years of age and they continued their studies. For attachment, you will have to choose between the joint declaration or the personal declaration. Please note that the total annual income of the attached child must be included on the attachment declaration.
If your child turns 18 during the tax year
A child (who does not request attachment to his parents’ tax household) can, in the year he comes of age, file his own income tax return for the period from his birthday to December 31. However, it still counts on the parents’ declaration, as a minor child, and allows them to benefit from an increase in share over the entire year. Parents just have to add their income to that received by their child from January 1st to the date they come of age.
To reattach your children or not, what is the best option?