Taxpayers had until Thursday June 6, 11:59 p.m. to file their tax return. For latecomers, several procedures are possible, but late payment penalties are applied in all cases.
A real headache for some, a simple formality for others. Filing your income tax return is never a pleasure, especially if you submit it late and the pain increases. So what should you do if you forgot to fill out this famous form?
As a reminder, the online declaration of income for 2023 began on April 11, 2024, and for a period of six to eight weeks depending on the place of residence. It is therefore zone 3 (the departments between 55 (Meuse) and 95 (Val-d’Oise), as well as those overseas) which was able to benefit from the latest declaration deadline: Thursday June 6 at 11:59 p.m. For those who made their declaration in paper version, the deadline was brought forward to May 21.
So for the forgetful, two options are possible: either you can file your tax return online before June 26, after which the platform will no longer be accessible. Either you can send it in paper form using form no. 2042. But be careful, penalties are to be expected in all cases.
According to the service-public.fr website, late payment penalties are calculated “based on the total amount of tax due, without taking into account advance payments and deductions already paid“. If you make your declaration before receiving a formal notice, your tax will be increased by 10%.
On the other hand, if you complete it within thirty days following the formal notice, the increase rises to 20%. Beyond this period, a 40% increase is imposed.
And that’s not all. Added to this are late payment interest: count 0.20% of the tax due per month of delay, or 2.4% over one year. “This interest applies until the last day of the month in which the tax return is filed.“, details the site.
Another scenario is also possible. If you made an error in your declaration, entered the wrong amount or forgot income received, you can modify your declaration. But then again, time is money.
To avoid paying a 10% increase on your tax, you must spontaneously regularize your situation online before the platform closes on June 26 or within 30 days following a reminder from the tax administration. After this period, you will have to wait for the online correction service to open, available from July 31 to December 4, and late payment interest may be applied.
Concerning taxpayers who filed a paper declaration, you can correct your declaration by sending a letter to your tax center. On the other hand, if the tax authorities “discovers the existence of a hidden activity, that is to say undeclared, or a fraudulent maneuver, your tax will be increased by 80%“.
As a last resort, you can always request a “graceful remission” from the tax authorities in order to avoid sanctions. The goal: to obtain a reduction or moderation of income tax, either on all or part of it, or on late payment penalties, provided you are in good faith.
Bercy puts forward several criteria likely to constitute favorable reasons for this postponement: “shift in tax payment period“, “unforeseeable loss of income“, “exceptional circumstances (death of spouse, separation, etc.) or having caused abnormally high expenses (illness)“, “disproportion between the size of the tax debt and the level of income“.
However, the tax administration analyzes requests and personal situations on a case-by-case basis, as well as any tax history… Last year, more than 40 million tax households were taxed on their income in France.
