People who made a French tax declaration this spring have until December 6 to amend or correct their declarations (this relates to 2022 income).
If they notice an error after this date, they will have two years to make a claim in case of overtaxation.
Income tax statements were made available in your personal space on the official tax website impot.gouv from July 26, 2023 and by post from July 24.
However if you declared online, you can still modify some parts of your declaration up to midnight on December 6, including:
- Dependent people in the household
- Tax credits
- Property wealth tax (l'impôt sur la fortune immobilière, IFI)
You can also add or remove annex documents from the declaration, including those to declare any foreign bank accounts that you had open in 2022.
However, you cannot alter:
- Civil status
- Family situation (marriage, pacs, pacs annulment, divorce, death)
- Addresses of attached students
- Designations of trusted third-parties
- Postal address, or address of a tutor or guardian
- Address of tax residence on 01/01/23
Even if you have started to pay your taxes from 2022, the tax service will publish a new statement in your personal space to reflect any changes you make.
If the changes result in lower tax for 2022, you will receive a refund for any tax you have already paid.
Note, that only people who declared online can use this online modification service. People who made paper declarations must have made alterations before the paper declaration deadline of May 22, 2023.
If you wish to make a modification to your 2022 income tax declaration, you have until 23:59 on December 6 via your personal tax space on impot.gouv.
The correction service does not work on tablets and smartphones.
What happens if I notice a mistake after December 6?
Both people who declare online and by paper have two years (until 31/12/2025) to reclaim any overpayment of income tax.
For people who made paper declarations this is their only recourse in case of an error once the deadline has passed.
If you made your initial declaration online you can also make the reclamation online in your personal space by selecting “je signale une erreur sur le calcul de mon impôt" (I made a mistake in the calculation of my taxes) and then "Ma demande concerne l'impôt sur le revenu ou les prélèvements sociaux” (My request concerns income tax or social charges).
If you made a paper declaration you will have to contact your local tax centre, or Centre des finances publiques.