Two boxes for an investment: income from bank books and housing savings must be declared in at least 2 places. Depending on your tax situation, a third line is completed. It can help you save tax.
A fun puzzle for some, a chore for many! The declaration of income, tank 2022, is savored, preferably online, at most until Wednesday June 8. Like every year, MoneyVox takes a close interest in your taxes in order to help you declare your income without making mistakes. Here’s what you need to know to income from your bank books and home savings accounts and plans.
These particularly common savings vehicles are all 3 part of fixed income investment products and therefore have common declarative methods. On the other hand, income from regulated passbooks – Livret A, LDDS, Livret d’epargne populaire (LEP) and Livret Jeune – is not taxable and therefore not declared. PELs under 12 years old, opened before 2018, are not taxed either. Conversely, the interests of PEL and CEL subscribed since 2018 are taxed from the first year.
The boxes 2TR, 2CK and 2BH check
As in previous years, there are two options for declaring your interests. By default, the single flat-rate deduction (PFU) of 30% applies. Also called flat tax, it includes 17.2% social security contributions and 12.8% actual taxes.
In your statement, the application of the PFU on bank books and other fixed rate products takes the form of several lines: Interest and other fixed income investment products (box 2TR) and in box 2BH. Since the 2020 declaration campaign, the use of the 2BH box, renamed Income already subject to social security contributions with deductible CSG if option barme, has indeed evolved, which simplifies the declaration. Previously, the taxpayer had to operate a tedious game of communicating vessels by juggling the 2CG box, which is no longer necessary. From now on, whether you keep the PFU or opt for scale taxation, you no longer have to modify the pre-indicated amount in 2BH (except of course if the amount pre-filled by the tax authorities is incorrect). And, to inform the tax administration that you want to activate the barme option, you just have to check the 2OP box.
Tax return: the magic box to reduce your taxes in 2022
A third line, Flat-rate non-final payment already paid (box 2CK) can also be filled in. She matches thetax installment of 12.8% which was deducted as soon as the interest was paid. This line remains empty if you have asserted your rights for a deposit waiver in the fall of 2020.
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Taxation at the scale by ticking the 2OP box
As a reminder, scale taxation makes it possible to replace the default tax deduction, the terms of which may differ depending on the savings product, by a global taxation of all gains a progressive rate which depends on the income level of the tax household and ranges from 0% to 45%. In fact, this option turns out to be profitable for taxpayers with little or no tax and obviously earning income that is normally subject to PFU taxation.
If in doubt about the most economical formula, you can do the test by checking and unchecking the 2OP box before validating your tax return. Also note in passing that, if you had checked the 2OP box in 2021, it will automatically be pre-checked this year.
Declare your bank interests step by step
To verify and report earnings from your passbooks and other fixed income products, you must:
- Bring the single tax form (IFU) which summarizes all the winnings, box by box, sent by your bank.
- Check that the amounts pre-filled in your tax return by the tax authorities in boxes 2TR and 2BH correspond to the amounts on your IFU. Correct them if there is an error.
- A third box, the 2CK, can also be pre-completed. You also need to check it. It is normal for this line to remain empty if you have previously requested a deposit exemption.
- Tick the 2OP box, if you wish to opt for barme taxation.