Have you noticed an error or an oversight on your part in the declaration of your income, after receiving your 2023 tax notice? You only have a few days left to correct the situation online, on impots.gouv.fr. Correcting this prevents you from increasing the penalties… or allows you to benefit from credits or tax reductions that you may have forgotten to claim.
When reading your income tax notice, did you notice a culpable oversight? An error on your part? Or an omission that deprives you of a tax advantage? It is not too late to correct your 2023 declaration on the Internet… Since the beginning of August, the online correction tool has been online and it remains open until December 6, inclusive.
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Via the section Correct my declaration, 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 declaration.
All amounts previously entered can be corrected, unless it concerns the reporting of a change in marital status or an error concerning your banking details. For family situations, you must use secure messaging 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), simply go to the manage my direct debit at source section of your personal space. The button to update your bank details 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 completed online. Two possibilities are available to you.
The first: in the event of a small modification, you can be satisfied with a mail mentioning precisely the modification made, send to your tax center (the address is on the first page of your last tax notice).
Second option, to be favored to avoid any approximation: submit a new declaration in paper format. Request a new blank form from your tax center, or download and print a new one. Indicate clearly on the first page Amending declaration – Cancels and replaces. You must then re-enter all the amounts already declared, adding or correcting the corrected amounts.
Until when can you return this amending declaration? As soon as possible, specify the tax administration, and especially before the deadline for payment of the balance of the tax (end of September).
A second 2023 tax notice
Whether you correct online or on paper, the result is the same: your amending declaration will give rise to a corrective taxation. A first calculation of income tax, the one which 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 publish following your corrective declaration. The DGFiP specifies that this corrective tax notice is sent to you by mail, in most cases in a lead time of approximately 3 weeks.
If the correction reduces the amount of your tax, the tax authorities will quickly return the overpayment to you. If the correction increases the amount, you will be subject to additional taxation. Everything then depends on 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 will have to pay it within the deadline indicated on this same notice.
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Are there penalties for late correction?
Don’t panic, as long as you have filed your initial declaration within the given deadlines, no penalty is applied in the event of a correction after the deadline: in short, you do not risk paying the 10% increase for late declaration.
But be careful: even if no penalty is applied when you have filed your initial declaration on time, late payment interest reduced rate may be applied to amounts not declared within the deadlines, warns Bercy. This late payment interest is calculated for forgotten income from July 1 (1): correcting quickly therefore allows you to avoid these late payment interest.
In detail, you will only pay excess tax if you add income after the deadline. To simplify: zero surcharge as long as you are penalized for your error; a possible surcharge if your initial error was unfavorable to the tax authorities. The Public Treasury may claim late payment 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 error spontaneously. The reduction in late payment interest, on the other hand, is only 30% if it is the tax authorities who notice your error, and you correct it in the crowd. In short: it is better to report and correct your error yourself before the Public Treasury reacts…
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(1) Bofip-Impts BOI-CF-INF-10-10-20