Did you receive your tax notice during the summer? Do you notice an error or an oversight on your part? Correcting it as soon as possible avoids increasing the penalties… or allows you to take advantage of tax credits or reductions that you may have forgotten to claim.
In the heart of the summer, income tax is once again in the news. Through the reimbursement of the overpayment for almost 15 million tax households. And through the posting and sending of tax notices 2023.
Tax notice, refund, correction… 3 key dates for summer 2023 for your income tax
After reading your income tax notice, do you realize that you have forgotten something guilty? An error on your part? Or an omission that deprives you of a tax benefit? It’s not too late to correct things… Since Wednesday August 2, the online correction tool has been online, and it will remain open until December 7.
Capture d’impots.gouv.fr
Via the section Correct my statement, you can 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 statement.
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 service on impots.gouv.fr if the error has an impact on your situation for the year 2022.
If you want to report a recent marriage, birth or divorce (in 2023), just go through the Manage my withholding tax section in 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 (rare) 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).
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 2023
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.
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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…
Income tax. Forgotten, mistake or tax strategy? Why corrections are multiplying
(1) Bofip-Taxes BOI-CF-INF-10-10-20