The French income tax declaration filing dates have been published for both residents and
non-residents.
Paper returns n°
2042 and annexes
I stress that this year, non-residents have to file their paper
income tax returns at the same date as French residents.
So, the last date for filng paper declarations 2042 and annexes
for tax year 2014 is Tuesday 19th May, 2015, by Midnight.
These can be downloaded from www.impots.gouv.fr in the usual
manner.
Online
Those non-residents choosing to file online have until the last
date for the last set of French departments ie Zone 3.
The online filing dates for Metropolitain France are staggered
into three zones to prevent system overloading:
- Départements n°s 1- 19 have until Midnight 26th May, 2015 (Ain
to Corrèze, except Corsica);
- Départements n°s 20 - 49 have until Midnight 2nd June, 2015
(Côte d'Or to Maine et Loire, including Corsica);and lastly
- Départements n°s 50 - 974/976 (Manche to Mayotte) have until
Midnight 9th June, 2015.
Note that the DOM ie Guadeloupe 971, Martinique 972,
Guyane 973, la Réunion 974 and Mayotte 976 are in Zone 3 and
have until Midnight 9th June.
Corsica although bearing n°s 2A and 2B for other purposes, is
administratively n° 20 and therefore files online by Midnight 2nd
June.
The time zone position of Départements 971-976 either side
of Notre Dame may be relevant to what is "Midnight" for those
filing online in the Western US and Canada, but it would be
preferable to have filed online on 8th June. Whether a
Computer is as tolerant as an individual tax inspector in relation
to late filing penalties relating to timezone differences is
another issue.
The online filing facility at www.impôts.gouv.fr opens its
portals on Wednesday 15th April 2015.