France – Individual taxpayer: You have until December 7, 2023 to amend your 2022 tax return.
If you haven’t, you should receive a copy of your income tax bill, refund notice or even return notice soon. You may realize upon its review that you missed valuable tax credits or deduction such as the child and dependent care credit, or charitable contributions. Don’t worry: the French tax administration allows you to amend your 2022 income tax return.
You have until December 7, 2023 to amend your return electronically using your e-service account.
TAX RETURNS THAT YOU MAY AMEND ONLINE
You should be able to amend tax returns that you web-filed from your e-services account “espace particulier” at impots.gouv.fr. However, you cannot amend your tax return online if you initially paper filed it.
Tax return line items that you can correct online
You should be able to correct your tax return line items except for the following:
- Your tax filing status: married, PACS (same sex marriage…), separation, divorce, death.
- Change of your name.
- Give a power of attorney.
- Address change.
You should message your local tax branch from your eservices tax account to request these changes.
HOW MAY YOU CORRECT AN ERROR AFTER DECEMBER 7, 2023
You can amend your 2022 income tax return after the December 7, 2023 deadline through a réclamation fiscale procedure (formal request procedure) to your centre des impôts. This request may be filed online, by snail mail, by phone or in-person at the tax office branch. We recommend you come prepared to provide the following:
- Your name, address, and wet signature.
- Name and characteristics of the tax that the request is about.
- An explanation of why the change.
- Documents to support your claim: certificate of marriage, divorce decree, proof of home address, etc.
You have until December 31, 2025 to file a réclamation fiscale regarding your 2022 tax due in 2023.
Millions of individual taxpayers file their French tax return online every year. In 2021 for example, 28.1 million of you file their income tax return online from your eservice account or EDI IR. However, you were only 600,000 French taxpayers to file an amended tax return online.