Zone B and Corsica June 25 2009 at midnight

As every year, "Les echos" joined the law firm of Landwell to help readers to better manage their tax return for 2008. Indeed, this is not because it is now prefilled that there is more to do nothing. Number of laws have passed these last months, which may impact the situation heritage and each other, and, therefore, the amount of tax. This file has been designed to allow everyone to be a clear idea of what has changed in the major types of income: professionals, investment, benefit of various deductions.

What's new this year

Mainly note limits tax niches, the amendment of the tax system of the unpatriated, for those whose service making began January 1, 2008. Note also, as of 2009, the amendment of the definition of the professional nature of the activity of rental in furnished (to restrict access to this status), the replacement of the deductions provided for devices Robien and new Borloo by a tax reduction for investments made this year.

The Declaration itself contains major changes

No, the form No. 2042 is always blue. It had changed the year last for greater readability of different topics. It does not change.

As in previous years, the tax administration has begun to send to the majority of taxpayers a prefilled income statement. Recipients have noted that they were sent a single tax return pre-printed paper copy: this is to limit the consumption of paper.

Taxpayers will be able to point out that this pre-filled statement already integrates information on civil status, family, remuneration, pensions, retreats, unemployment benefits and daily allowances for social security and also information on income from movable capital. In case of inaccuracies on the numbers in the boxes, the taxpayer will proceed with the necessary corrections. Had it would be nevertheless postpone all other information on its revenues and expenses.

What is the last deadline to send his statement

Subject to extension, all 2008 income statement must be purchased on May 29, 2009 at midnight at the latest. In order to justify the sending of the Declaration, it is highly recommended to send it by registered with acknowledgement of receipt. Upon express request attached to the Declaration, the taxpayer may also apply to the centre of the tax the issuance of a receipt.

When the statement is directly deposited in the mailbox of the centre of the tax, whichever is the last working day preceding where it was found in the box.

What happens if the taxpayer knows not the exact amount of its income

Already, must be in good faith by the taxpayer. In this hypothesis, if at the date of the deposit of its Declaration, it does not know the amount of some of its income, should still file a provisional statement with specific mention of the reasons of law or fact for which he does not mention certain elements. If subsequent patch, this statement will be considered by the administration as final.

The statement on the Internet rises. What is the advantage of being user for a taxpayer

Already, this enables to benefit from additional time. Date deadline is different according to the academic areas in which the taxpayer resides:

Zone A: June 11, 2009 at midnight.

Zone B and Corsica: June 25, 2009 at midnight.

Zone C and the DOM: June 18, 2009 at midnight.

Then, a reduction of 20 euros tax is given to households who deposit their declaration by Internet for the first time and who pay the income tax in 2009 by taking automatic, monthly or by third parties, or by direct payment online.

Other categories of taxpayers would enjoy additional time

Yes, non-residents of France with French source income also enjoy additional time, which varies according to their State of residence (June 30, 2009 for Europe, the countries of the Mediterranean coast, North America and Africa, July 15, 2009 for the countries of Central, South America, Asia except countries of the Mediterranean coast, Oceania and other countries).