Compared to the dates envisaged, taxpayers could benefit from an additional period of up to one month.
Even though the 2019 reporting campaign has not yet been launched, the tax administration announced at a conference of the Institute of Tax Consultants that the filing deadline will be extended to June 25. This announcement follows the additional time that had already been granted to accountants to file their clients' returns.
According to Editions Francis Lefebvre, the deferral of the declaration to June 25 will only affect taxpayers who complete their declaration online. It will apply to both the tax return and the property tax return (IFI). For taxpayers filing a paper return, the deadline will be Thursday, May 16.
Refresh the sampling rate
The introduction of the levy at source since 1st January does not exempt taxpayers from filing an income tax return this year for the year 2018. The tax return will allow the tax authority to refresh the tax rate that will apply to income earned from September and to calculate any tax cuts and credits available to taxpayers for their 2018 expenditures.
To avoid a double tax burden this year, the tax calculated on the revenues of 2018 will be erased thanks to the implementation of a specific tax credit, the tax credit recovery modernization (CIMR). This tax credit will only apply to current income. Taxpayers who have received exceptional income or income outside the scope of the withholding tax (movable income, capital gains, etc.) will not benefit from it and will have to pay the corresponding tax in the autumn of 2019. However, the accountants felt that the calculation of the exceptional income for some would give them extra work; they feared that they would not be able to complete the declarations in time.
Fine of 15 euros
This year, for the first time, all taxpayers are required to register their tax return – and their IFI return for those who are subject to it – on the impots.gouv.fr website. This obligation applies regardless of the income level of the tax household. Failure to do so exposes them, in principle, to a fine of EUR 15, applicable from the second breach.
Exceptionally, taxpayers who do not have an Internet home, who live in a "white zone", where no connection is available, or who do not know how to use the Internet can continue to file a paper return, with the forms provided. by the tax authorities.
The original schedule, which had not yet been formally disclosed, provided for the following deadlines for electronic reporting based on the address at 1st January: for departments 1 to 19, May 21; for departments 20 to 49, May 28; for departments 50 to 976, June 4th. For those who made a paper declaration, May 16.