How do I file my first tax return?

If you live in France, you must declare all your income, including:

• wages,
• professional or non-professional income,
• pension, including alimony received,
• income from movable and immovable property,
• income from capital gains in securities and real estate...

You can deduct certain expenses, tax credits, and rebates, including your child support payments, donations, childcare expenses for a child under age 6, and expenses for employees working from home.

Basic income that is taxed

• Income received from work.
  If these activities are carried out in parallel with your studies (student job, summer job, etc.), you will only be taxed on income received in excess of the annual limit of 3 times the monthly minimum earnings (SMIC) of €4,690 for 2021 year.
• Non-employment income such as non-business profits (BNC), industrial and commercial profits (BIC), agricultural profits (BA) (examples: home food delivery, independent driver).
• Allowances and allowances for corporate internships, as well as salaries received during training in excess of the annual limit (example: 18,760 euros for 2021).
• Foundation Year Allowances and Scholarships from the University Institute for Master's Training (IUFM).
• Fellowships awarded for specific work or research.

Income exempt from taxation

• If you are already 25 years old as of January 1 of the tax year, then income received as a result of paid activities carried out in parallel with your studies (student work, summer job, etc.) and, if the total amount of these incomes is less than or equal to an annual limit of 3 times the monthly minimum earnings (SMIC) i.e. 4,690 euros for 2021.
• Salary received as part of your training, up to the annual limit (EUR 18,760 for 2021).
• The compulsory internship allowance for up to 3 months is an integral part of your study programme.
• Remuneration paid to trainees (in accordance with Article L. 124-6 of the Education Code), up to the annual amount of the SMIC minimum salary (EUR 18,760 for 2021).
• Scholarships awarded according to social criteria.
• Individual Housing Assistance (APL).

You moved to France

People who have just arrived in France must complete a paper declaration in the first year of their arrival. An online declaration is possible the following year after receiving identifiers that allow you to connect to the taxpayer’s personal space on the website www.impots.gouv.fr (all forms are available there).

The form of the declaration of income received by members of the tax household corresponds to the form Cerfa No. 2042. It changes every year according to the Finance Act. In the annex to this declaration, certain types of income are indicated on forms (income from property, capital gains, income received abroad, etc.).

The declaration must be dated and signed.

There are also some additional declarations:

• additional income tax return (2042-C);
• additional declaration of self-employed professions (2042-C-PRO);
• declaration of tax credits and credits (2042-RICI).

Read about the procedures for declaring income from French sources in our How to File Your First Tax Return section.

When to file your tax return

The tax return must be filed each year from mid-April to late May or early June if filing online and at home.

The tax notice is sent by the tax authorities during the second half of the year.

For French tax residents there is prélevement à la source, i.e. method of collecting tax at the time of receipt of income.

Income received by apprentices, interns and/or students:

you submit declaration on the Internet and receive wages as apprentices/trainees or students:

• You simply need to report all income received. The tax reduction applied to these earnings will be calculated automatically if you tick the correct boxes for your situation.
  
  Check the box “students/trainees”, if all your income relates exclusively to the internship or professional training period. You will receive a discount of €18,760 on the income received as compensation under your training/internship contract.
  
  Check the box "students", if you are under 25 years of age on 1 January 2021 and all your income relates solely to activities carried out during the school/university year or during school/university holidays. You will receive a discount of 4,690 euros on your income received in this way.
  
  be careful, you can only specify one of the categories.
  If you make a mistake, you can always correct it according to the conditions specified in the “I want to correct an application I have already submitted” section. How to do it?«.
  
  If you received wages as apprentices/trainees and students: You must report your income after you have self-deducted the benefits you received:
  
  
• €18,760 for income received as remuneration under your training contract,
• 4,690 euros for income received by students (activities carried out in parallel with their studies).

Source: https://www.impots.gouv.fr/particulier/questions/cest-ma-premiere-declaration-que-dois-je-declarer

https://www.welcometofrance.com/fiche/la-declaration-de-revenus