There are more and more employees working from home and therefore likely to have incurred additional costs to work from home. Some also receive specific allowances from their employer. So what should you tell the tax authorities in the tax return?
Telecommuting can have direct consequences on your tax return, which must be completed without delay. The financial impact is not neutral for those concerned. Between the costs of heating, electricity, dedicated supplies (furniture, headphones, printer, etc.) or even coffee, the bill can reach several hundred euros. How do I declare these telework expenses? Here are the different scenarios.
You incurred telecommuting costs, but did not receive an allowance from your employer
Do you think that telecommuting costs have not been too high? It is then preferable to keep the default optionthat of the 10% flat-rate allowance of your income. Indeed, the tax authorities do not calculate income tax directly on declared salaries. It applies by default a reduction of 10% on professional income to take into account, in particular, the cost of travel from home to the place of work, catering costs at the workplace or the purchase of personal documentation not provided. by the employer. And, if applicable, the costs related to telework. For each employee, the amount of this 10% deduction on 2022 income is maximum 13552 euros.
Example: if 20,000 euros are entered in box 1AJ, 2,000 euros of income are considered professional expenses and the tax authorities will calculate the tax on the basis of 18,000 euros. The 10% reduction being the default solution, you do not have to do anything for it to be taken into account.
If it is more advantageous for you, you also have the option ofopt for the deduction of actual costs. Regarding the costs related to home telecommuting, you then have two options:
- Deduct a lump sum equivalent 2.5 euros maximum per day of home teleworking, 55 euros per month or 580 euros per year.
- If this is more favorable to you, deduct the exact amount of the costs incurred, provided you can justify them.
You have received a telecommuting allowance
The flat-rate telework allowances paid by certain companies to their employees are exempt from income tax, also up to the amount of 2.50euros per day, 55euros per month and 580euros per year .
If the benefit received does not exceed these ceilings, you do not have to declare it. The amount of taxable income pre-filled on the tax return, based on information provided by your employer, should not, in principle, include it. It is better to check, however, by comparing the pre-filled amounts with your payslips or the annual tax certificate issued by your employer.
Attention! If your employer has you an allowance of an amount greater than the exemption ceilingsyou must be able to justify that you have indeed used the amount exceeding the exemption ceiling for your teleworking expenses. Otherwise, you must report this surplus in box 1AJ Salaries and wages of the income tax return.
You also have the possibility to opt for the deduction of actual costs. You then have two options:
- or you choose not to declare this allocation: in this case, you do not have to deduct your expenses related to teleworking;
- or you choose to deduct all of your telework expenses: in this case, you must reintegrate the amount of the allowance into the wages and salaries declared. This solution may be appropriate if the amount of your expenses exceeds that of the allowance.
What teleworking costs can you deduct for the actual cost declaration?
In his brochure dedicated to telework expensesthe tax authorities provide details of what you can deduct:
- Communication costs (other than mobile telephone costs): subscription costs, subscription to an internet offer, fixed telephone operating costs;
- Mobile phone charges: subscription, communication and mobile phone acquisition costs;
- Costs of supplies and printed ink cartridgesreams of paper;
- Expenses for the acquisition of furniture and computer equipment for the purposes of professional activity;
- Travel expenses between home and place of work (with justification of the need for travel between home and place of work);
- Costs related to the use of a private room, costs of electricity, water, heating, home insurance, diagnosis of electrical conformity, local taxes. The costs must be calculated in proportion to the surface area used professionally in relation to the total surface area of the accommodation (for a studio: 50% of its surface area) and in proportion to the teleworked working time.
These non-deductible expenses
The tax authorities specify, on the other hand, that in the event of declaration of income at actual costs, no meal costs are allowed as a deduction for teleworked days, nor any deduction of childcare costs as professional expenses. including when both parents telework.