these 10 common mistakes to avoid for your declaration in 2023

Deadlines are approaching. It’s time to tackle your annual tax return. Here is the reminder of mistakes to avoid!

What is, precisely, the ranking of the 10 most frequent errors in the declaration of income? The General Directorate of Public Finance (DGFiP) is careful not to reveal it in detail. But Bercy delivers clues: on the one hand on Oups.gouv.frwhere the administration lists the pitfalls and mistakes avoid; and on the other hand in a ministerial response goes unnoticed, the summer of 2021, citing among the main difficulties the questions of alimony, child care. THE top 10 pitfalls, oversights and errors to avoid in your 2023 statement.

1 – Getting the wrong box for alimony

Attention puzzle! At least for the uninitiated. The list of errors to avoid is long, on Oups.gouv.fr, in the alimony section: forgetting to declare it first, making the wrong heading or box, or even omitting to add it to the income on the side of those who receive this alimony.

Go to the heading your expenses (chapter deductible expenses for pensions for adult children or miscellaneous charges and allocations for the others). And go to the heading your income if you receive a pension.

Declaration of income: deducting alimony, instructions for use

The most used boxes? There 6EL and the following to deduct pensions paid to adult children. And the 6GU which includes most of the pensions for minor children, those paid to the ex-spouse following a divorce by mutual consent, certain pensions paid to parents, etc. Bercy insists on a common mistake: alimony must not be declared in 6DD other deductions!

To remember. Whether you receive or pay alimony, you must always declare it to the Public Treasury. And this amount is not prefilled! Be careful, however, not to combine deduction and tax attachment.

Taxes: do I have to declare what my parents pay me each month?

2 – Incorrectly declaring children following a divorce

The same child obviously cannot be declared simultaneously by both parents as being their exclusive charge.

You can attach your children resulting from a separation or a divorce to your tax household whether they reside with you, exclusively or mainly (heading dependents in 2022 step 2 of the online declaration). In case of alternate custodyit is the same heading but just below: for the calculation of the family quotient, the tax authorities then distribute the tax shares of the children fairly between the two separate households.

To remember. If you do not have custody of your children, you cannot attach them to your tax household but you can deduct child support (see above).

Divorce: the consequences on your taxes

3 – Forget the income of your dependent children (and their exemptions)

Young people who receive wages benefit from several exemption situationspoints out Bercy, specifying that this warning aims to avoid the most frequent errors of the tax attachment.

Don’t forget to fill in the income of your children, minors or related adults, alongside your salaries and other earned income (boxes 1CJ, 1DJ, etc.). But without forgetting the exemptions: up to 4,936 euros for student jobs, up to 19,744 euros for paid internships and apprenticeships.

To remember. Your student child has a job earning him less than 300 euros per month? And he received compensation for 2 months during the summer of 2022 for a paid internship? This income is exempt: you do not have to declare it.

Income tax: attach your children or not, which is the best option?

4 – Miscalculate childcare costs

Children, again… Childcare costs entitle you to a tax credit until the child is 6 years oldso for those born after January 1, 2016 for this 2023 declaration of 2022 income. meal fees, wrong; and include public aid (additional free choice of childcare, or CMG). Neither the cost of food nor the amounts already reimbursed thanks to the CMG must be declared under the heading tax reductions and credits.

To remember. Base yourself, of course, on the amount mentioned (but not pre-filled) on the line childcare costs for children under 6 years old, but check your tax certificates to take into account the correct amounts…

And don’t forget to ask for the certificate from the leisure center or pre-school for a child aged 4 or 5, for example, because these amounts are rarely given. Especially since the maximum tax credit goes from 1150 to 1750 euros this year.

This tax credit of 620 euros (on average) that thousands of parents forget to claim

5 – Forget school fees

Children, always… Did you know that you are entitled to a tax reduction ranging from 61 to 183 euros for middle and high school students and students? Go to lines 7EA and following or 7EB and following in case of alternating custody.

To remember. All children who were still in middle school, high school or higher education on December 31, 2022 are eligible for this reduction.

6 – Do not waive the flat tax for your financial income

The flat tax, or single flat-rate levy, on capital income is certainly a reduced rate… but which applies automatically. However, if you are not taxable, it is better to barter this 12.8% flat rate on financial gains for your personal rate since it is… 0%.

To remember. If you are not taxable and you receive bank interest or other taxable investment income… then take the test: finalize your declaration with or without ticking the 2OP. And choose the best option.

2OP, the magic box to reduce your taxes

7 – Incorrectly deducting retirement savings payments

One of the most frequent errors, according to Oups.gouv.fr, is in the retirement savings section: I do not deduct the amount of contributions directly from the amount of my salaries: I declare them line 6NS, 6NT, 6NU or 6RS, 6RT , 6RU, that is to say the page your expenses, section retirement savings.

To remember. In theory, your insurer or employee savings manager managing your PER or an older retirement savings plan should have sent you a single tax form (IFU) to help you.

How to deduct your retirement savings

8 – Missing out on the amounts of donations to associations

Donations to aid organizations for the most disadvantaged entitle you to a 75% tax reduction (box 7UD), donations to general interest associations only offer a 66% reduction (box 7UF) as do donations to worship. (box 7UJ). It’s up to you to sort it out.

To remember. Do your donations to associations eligible for the 75% reduction exceed the ceiling of 1,000 euros? Nevermind. The tax authorities automatically switch the surplus to the other category.

Donations: declare the sums paid to associations, firefighters, etc.

9 – Skip the deduction of your professional allowance

Are you a family assistant, or childminder, or even a journalist? These professions benefit from an allowance that you must deduct yourself from pre-declared taxable wages.

To remember. It’s up to you to subtract the allowance: the DGFiP makes it easier for you on impots.gouv.fr since, the window allowing you to modify the pre-filled income, the subtraction is done automatically when you fill in the amount of the flat-rate allowance (which is then report in 1GA or 1HA).

Taxes 2023: what is the minimum wage to be taxable?

10 – Forget box T if you are a single parent

You are single, divorced, separated (…), you live alone with your children (…), tick… T. If you correspond to the definition of a single parent, you benefit from a helping hand from the tax authorities: an additional half tax share. On Oups.gouv.fr, the government points to this oversight as one of the most frequent errors in the declaration. But beware: if I live in cohabitation, I am not entitled to this benefit.

To remember. This box single parent (T) is never pre-checked, even if you fill it in regularly. You must check it each year as long as you are eligible.

Tax return: box T and its dangers

Other common mistakes to avoid

  • YOU rent accommodation and you are lost between real and micro-land regime.
  • You made some works but cannot combine the old tax credit for the energy transition (CITE) and MaPrimeRnov.
  • You forget to claim for yourself or a relative (in nursing home or home) aid related to the loss of autonomy.
  • You mistakenly add deductions other deductions (6DD) while this box concerns only a handful of taxpayers.

Are you wrong? How to react?

Do not panic! If you declare online, you can correct your declaration until May 25, June 1 or 8, 2023 depending on your department.

Deadlines 2023 – online declaration
DepartmentsDeadline
1 19 and non-resident householdsTHURSDAY May 2511:59 p.m.
20 54THURSDAY June 1st11:59 p.m.
55 and beyondTHURSDAY June 811:59 p.m.

Source: DGFiP

And if you sent a paper declaration, you can send a second one with the corrections, specifying amending declaration, cancels and replacesor more simply by sending a letter where you detail only the corrected elements.

For late corrections, the tax authorities will open the online correction service in August. In the event of an uncorrected error, you risk either forgetting to claim a tax benefit… or an increase, or even a penalty in the event of undeclared resources.

Up to 1174euros lost! These 5 tax credits and reductions that you forget to claim

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