The deadline has passed in your department? You can always correct your declaration on impots.gouv.fr: in the event of an error, correct it as quickly as possible to avoid increasing the penalties… or allow you to take advantage of credits or tax reductions that you may have be forgotten to claim.
The deadlines have passed in a majority of departments… and it is approaching dangerously for the Paris region, Lille, Lyon or even Strasbourg. Do you realize, after having validated your declaration, that you made a mistake, that you forgot to enter certain income, or that you failed to claim a tax reduction? It’s not too late to correct an error or oversight! It is even better to correct it yourself, before the tax authorities realize it…
In the email confirming the filing of your declaration online, the General Directorate of Public Finances (DGFiP) also invites you to consult oups.gouv.fr. And Bercy reminds us that the principle of law error is based on a priori good faith and attests to the possibility for every Frenchman to be wrong in his statements to the administration, without risking a sanction from the first breach.
If you declared your income online
If your deadline is June 8. Do you live in a department numbered 55 or more (Paris, Lyon, Strabourg, Vannes, Metz, Beauvais, Clermont, Pau, Le Mans, Poitiers, etc.)? The online declaration space is still open! Until Wednesday, June 8, 11:59 p.m. As long as the deadline has not passed, you can correct and validate your declaration as many times as you wish.
If your deadline has passed. Good news: the online declaration form remains every year available until June 30 on impots.gouv.fr. Let’s get rid of any misunderstanding right away: filling in forgotten resources after your deadline exposes you to payment of late interest. You should therefore embark on such a correction only if it is necessary. On the other hand, you do not risk any penalty if it is a question of claiming a forgotten tax benefit.
What do you risk in the event of a late declaration?
If you benefit from the automatic declaration. Are you one of the 11million households that have benefited from automatic reporting? No delay possible in your case: your declaration is considered automatically validated by the tax authorities. This does not prevent you from correcting via the online form – always accessible in June – if you have ever forgotten to claim a credit or a tax reduction.
Whether your deadline has passed or not, you can fix everything as long as the online form remains accessible. And it is better to correct it as soon as possible to avoid a harmful error!
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A correction tool opened in August
At the end of June, the online declaration space closes. In July, impossible to correct. In early August, the online correction tool goes live, and it traditionally stays open until mid-December. Via the section Correct my declaration online, you will be able to access your completed declaration and correct, check or uncheck all the incorrect boxes. At the end of the procedure, a confirmation email will be sent to you to acknowledge receipt of this corrective declaration.
All the amounts previously entered can be corrected, except if it is a report of a change in family situation or an error concerning your bank details. For the family situation, you must use the secure messaging system on impots.gouv.fr if the error has an impact on your situation for the year 2021. If you want to report a recent marriage, birth or divorce (in 2022 ), just go through the section manage my direct debit from your personal space. The update your bank details button is also accessible in this section dedicated to tax at source.
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If you declared your income on paper
If you are one of the taxpayers unable to declare your income online, you cannot correct the amounts filled in on the internet. You have two possibilities.
The first: in the event of a small modification, you can settle for a mail mentioning precisely the modification to be made, send your tax office (the address is on the 1st page of your last tax notice).
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Second option, preferred to avoid any approximation: file a new declaration in paper format. Request a new blank form from your tax office, or download and print a new one. Indicate prominently on the first page Corrective declaration – Cancels and replaces. You must then re-enter all the amounts already declared, adding or correcting the amounts to be rectified.
Until when can you return this corrective declaration? As soon as possible, specifies the tax administration, and especially before the deadline for payment of the balance of the tax (end of September).
A second tax notice 2022
Whether you correct online or on paper, the result is the same: your corrective statement will give rise to a corrective taxation. A first calculation of the income tax, the one that appears on the first notice received, was in fact carried out on the basis of the initial declaration.
You will receive a second tax notice that the DGFiP will issue following your corrective statement. The DGFiP specifies that this corrective tax notice is sent to you by post, in most cases in a lead time of about 3 weeks.
If the correction reduces the amount of your tax, the tax authorities will quickly refund the overpayment. If the correction increases the amount, you will be subject to additional taxation. It all depends on the timing, whether or not you have already paid the amount shown on the first notice. In all cases, the final amount to be paid will appear on the first page of the new tax notice, and you must pay it within the time limit indicated on this same notice.
Are there penalties for late correction?
Do not panic, as long as you have filed your initial declaration within the time limits, no penalty is applied in the event of correction out of time: in other words, you do not risk paying the 10% surcharge for late declaration. But beware: even if no penalty is applied when you have filed your initial declaration on time, late payment interest reduced rate may be applied to sums not declared on time, warns Bercy. This default interest is calculated for forgotten income from July 1 (1): correcting quickly therefore makes it possible to avoid such late interest.
In detail, you will only pay excess tax if you add income out of time. To simplify: zero surcharge as long as your error penalized you; a possible additional cost if your initial error was unfavorable to the tax authorities. The Public Treasury may claim default interest on amounts initially forgotten: the rate of late payment interest is currently 0.20% per month but you can benefit from a reduced rate. Late payment interest (calculated from July) is reduced by half if you correct your mistake voluntarily. The reduction in interest on arrears is, however, only 30% if it is the tax authorities who notice your mistake, and you correct it in the crowd. In short: it is better to point out and correct your error yourself before the Public Treasury reacts…
(1) Bofip-Taxes BOI-CF-INF-10-10-20