declare the sums paid to associations, firefighters, etc.

Making a donation to aid organizations for the most disadvantaged or other associations of general interest allows you to reduce your taxes. If you were generous last year, here’s how to fill out your tax return in 2022, with a new feature.

At the time of deduction at source, even if the tax is deducted directly from your salary (or other types of income), the declaration is still necessary to calculate the final sum to be paid for the past year. Especially since tax reductions are not taken into account in the monthly tax deductions. So you still have to compel yourself to list the different donations you have made during the past year.

If you donate regularly to associations (and if you also benefit from other reductions and tax credits), you theoretically received an advance in mid-January. This corresponds to 60% of the amount you received in credits and reductions in 2021. An advance which was therefore calculated on the basis of your income and donations for 2020. In this spring of 2022, you will declare the income and donations for 2021. This will allow you to know the exact amount of your tax reduction. Following the advance paid in January, either you will receive the remaining 40% this summer, or the tax authorities will take back the overpayment if you had stopped giving to charities and/or are no longer eligible for other tax reductions. This declaration will also determine the amount of the advance you will receive in January 2023.

2042 RICI for tax reductions and tax credits

A reminder to start: the declaration of income must be done online for all taxpayers, except those who do not have internet access, or who would have too great difficulty to declare online. In the paper declaration, the credits and reductions appear in the additional declaration 2042 RICI. On the Internet, to declare your donations, you will have to start with tick Expenses giving rise to a tax reduction or tax credit the page allowing you to choose the categories of income received last year.

Then, in the dedicated section, you must report all the donations you made in 2021. Unlike the salary and wages section, this section is not pre-filled. Attention: depending on the causes to which you have made a donation, the amounts are not necessarily added and entered in the same box but potentially in several. So try to determine the category in which the association(s) you have financed fall into.

A novelty is noted this year concerning donations to associations. The reduction rate applicable to donations made for the benefit of religious associations or public establishments of recognized religions in Alsace-Moselle is increased from 66% to 75% for payments made between June 2, 2021 and December 31, 2021 , within the limit of 554 euros. For donations made before this date or those made after this date beyond the limit, the tax reduction increases to 66%, within the limit of 20% of taxable income.

In which boxes should you declare donations made in 2021?

Here is a summary of the boxes that may be concerned for your donations:

• Case 7UD, for organizations helping people in difficulty and non-profit organizations that carry out concrete actions in favor of victims of domestic violence (or 7VA for European organizations): sums donated to associations that provide meals, housing or care for the poor, such as Restos du Coeur, the Red Cross, Secours Catholique, Secours Populaire, etc. These donations entitle you to a reduction equivalent to 75% of the sums declared up to a ceiling of 1000 euros (i.e. 750 euros maximum tax reduction) and 66% beyond (no need to bother doing the calculations: the surplus will be automatically by the tax authorities in the category of the 66% reduction, the 7UF).
• Box 7UF, for organizations of general interest and public utility associations (or 7VC for European organizations): this concerns educational, scientific, social, sporting, cultural associations… and non-profit activities, such as the Fondation de France, the Fondation du patrimoine, the Ligue contre le cancer , the work of the wards of the firefighters… These donations entitle you to a reduction corresponding to 66% of the sums declared. This category is also capped at 20% of your taxable income. Here again: all donations for 2021 must be indicated, even if they exceed this threshold. The tax authorities will include the excess on your 2022 tax notice, and you will have 5 years to report this amount on future declarations. Boxes 7XS, 7XT, 7XU, 7XW and 7XY are thus used to report any surpluses, if they appear on your 2021 tax notice. Note: curiously, this box also includes donations to candidates for election (in the limit of 4600 euros per type of election).
• Box 7UJ, for donations from religious associations made between June 2 and December 31, 2021: this year, the tax reduction for donations and payments (including the express abandonment of income or products) for the benefit of religious associations or public establishments of recognized religions in Alsace-Moselle, made between June 2 and the end of 2021, is increased to 75%. And this within the limit of 554 euros (ie a maximum tax reduction of 416 euros). For payments made before June 2 or for donations over 554 euros, the tax reduction falls to the standard rate of 66%.
• Box 7UH, for donations to a political party: this type of donation is framed by two ceilings, 7,500 euros per person per year, and 15,000 euros per year and per tax household. The tax reduction is 66% of the donation.
• Boxes 7AC, 7AE and 7AG, for union dues: these donations give rise to a tax credit equivalent to 66% of their amount (amount limited however to a maximum of 1% of the amount of salaries, wages or pensions of the author of the donation).

Note that you do not need to attach to your declaration (online or paper) the tax receipts sent by the associations to which you have made a donation. The tax administration just asks you to keep them to produce them, if necessary, at the request of the public finance center.

Your tax return, line by line, explained by MoneyVox