French Tax Return (Form 2042 – Cerfa 10330): Complete Guide for Filing Your Income Declaration

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The French tax return (Form 2042 – Cerfa 10330) is the official document used to declare income earned during the tax year. This declaration enables the tax authorities to calculate the personal income tax due by each tax household.

This paper form applies to income received in 2024 and declared in 2025. It must include all taxable income earned by members of the same household, such as salaries, pensions, rental income, or business profits.

The French tax return is issued and processed by the Direction générale des Finances publiques, which is responsible for assessing and collecting taxes in France.

Form 2042

The main objective of Form 2042 is to report the total income received by all members of a tax household. Based on this information, the tax administration calculates:

  • The gross income tax amount

  • Applicable tax reductions and credits

  • The final net tax payable or refundable amount

This declaration is essential for determining your official tax position and ensuring compliance with French tax regulations.

Supplementary Forms Associated with the French Tax Return

Depending on your financial situation, additional forms may be required alongside the standard French tax return. These supplementary declarations allow you to report specific types of income, tax benefits, or professional activities.

Supplementary Income Declaration (Form 2042-C – Cerfa No. 11222)

This form is used to declare additional income not included in the main Form 2042, such as certain capital gains or special income categories.

Tax Reductions and Tax Credits Declaration (Form 2042-RICI – Cerfa No. 15637)

This declaration allows taxpayers to report expenses eligible for tax reductions or tax credits, including:

  • Donations to charities

  • Employment of domestic staff

  • Childcare expenses

  • Energy efficiency improvements

Self-Employed Income Declaration (Form 2042-C-PRO – Cerfa No. 11222)

This supplementary form applies to individuals with self-employed income, including freelancers, sole traders, and independent professionals. It is used to report business profits and professional earnings.

Overseas Investment Tax Benefits Declaration (Form 2042-K-IOM – Cerfa No. 14220)

This form is required to claim tax reductions or credits related to investments made in overseas territories.

Additional Lease Tax Refund Request (Form 2042-TA – Cerfa No. 11488)

This document allows eligible taxpayers to request reimbursement of the additional tax related to lease rights.

Official Notice for Completing it

The official instructions for completing the French tax return are provided in the notice Form 2041-NOT (Cerfa No. 50796). This guide explains how to fill in each section correctly and ensures accurate reporting of income and tax benefits.

You can access the official French tax return form and its instructions directly from the tax administration website.

Why Filing Your French Tax Return Is Important

Submitting your French tax return is mandatory for all individuals considered tax residents in France or those earning taxable income in the country. Filing correctly ensures:

  • Accurate tax calculation

  • Access to tax reductions and credits

  • Compliance with French tax law

  • Avoidance of penalties or late fees

Completing it carefully helps ensure your tax obligations are properly assessed and that you benefit from any available tax advantages.

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