France

Home straight to declaring your income: mistakes to avoid – France


  • 1 forgetting to report the absence of a television
  • According to Bercy, this is one of the most common mistakes. If none of your residences (main or secondary) is equipped with a television, you must imperatively check the box “Contribution to the audiovisual public” (0RA) of your declaration. An oversight would lead to the wrongful payment of 138 €.

  • 2 Not correctly declaring donations to associations
  • Donations to associations are eligible for tax reductions … But the tax benefits differ depending on the nature of the organization. The reduction is either 75% of the amount of the donation (for organizations that help people in difficulty by providing meals or medical care) or 66% of the amount of the donation (for associations, organizations of general interest, foundations recognized as being of public utility). In the first case, you must complete line 7UD of the return. In the second case, line 7UF must be completed. Normally, the receipts sent each year by the organizations mention the tax reduction you can claim.

  • 3 Make a mistake on the amount of childcare costs for young children
  • Expenses incurred for the care of dependent children under the age of 6 give entitlement to a tax credit equal to 50% of the amount spent. Please note that food costs should not be included in the amounts declared, as they are not affected by the tax credit. Social benefits received for childcare, in particular the supplement for free choice of childcare, as well as aid paid by the employer (or the works council of the company) should also be deducted from these costs. employer).

    One more thing to know: in order to be able to claim these charges, you must have reported your children under the age of six. Otherwise, the heading “childcare costs for children under 6” will not appear on your declaration.

  • 4 Failure to report alimony correctly
  • If you pay alimony, it must be entered in the “Deductible expenses” section of the income tax return, and more precisely in one of the sections dedicated to the alimony paid (6GI-6GJ, 6EL-6EM, 6GP or 6GU). But they must not be declared under heading 6DD “Deductions”.

    If you receive alimony (or that one of the members of the tax household receives, including a minor child in your care or an adult child attached to your household), the latter must be declared in one of the sections 1AO, 1BO, 1CO or 1DO.

  • 5 Failure to correctly declare dependent children in the event of separation or divorce
  • A child of divorced or separated parents is considered to be dependent on the parent with whom he usually resides. But in the case where he resides alternately at the domicile of each of his parents, he can be taken into account equally within the tax household of each of his parents, who then distribute the overall benefit of the related family quotient. to the child. This distinction is sometimes a source of error in the declaration of income tax.

    To avoid making a mistake on this point, you must indicate whether your child is exclusively dependent (in this case you must fill in boxes F or G of the income tax return) or in alternate residence (in this case- there you must fill in boxes H or I of the income tax return). The same child obviously cannot be declared simultaneously by both parents as being exclusively dependent on them.

    (Photo François Destoc)
  • 6 Forgetting to tick the “single parent” box
  • If you are single, divorced or separated, you can benefit from an increase in the number of family quotient shares if you live alone with your dependent or related children or children whom you are raising or maintaining.

    But to be able to benefit from this increase you must first check the box “single parent (T)” of your income tax return. Note that this box is not pre-checked from one year to the next. You must therefore tick it each year as long as you meet the conditions.


    A more complete list of frequent errors by taxpayers when declaring and paying their taxes is available on oups.gouv.fr, a government site whose objective is to expose taxpayers to the concept of “the right to make mistakes”.

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