Marriage, birth, divorce… how to declare them correctly for tax?


The tax return campaign was launched on April 11. We remind you that taxpayers must respect a calendar differentiated, based on their place of residence: 23 May if your department is between 01 (Ain) and 19 (Corrèze), 30 May for departments between 20 (Corsica) and 54 (Meurthe-et-Moselle) and finally June 6 for other departments, i.e. from 55 (Meuse) to 976 (Mayotte).

Another dependent, the creation of a new tax household through marriage… Some events in personal life have an impact on the income tax return. So many changes that affect the calculation of your income tax. Capital offers you a short summary of common situations:

If you got married or entered into a civil partnership in 2023, you must report your change of situation in your personal area at impots.gouv.fr. This allowed your withholding tax rate to be instantly recalculated taking into account the reality of your new tax household (2 parts of the family quotient). This spring, however, for the first time “You only have to do one. joint statement including all income and expenses of both spouses for the entire year”, reminds the General Directorate of Public Finances (DGFiP). Specifically, a statement of your income received in 2023.

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However, taxpayers are still offered the option to elect to file their income separately for the year of marriage (marriage 2023, income 2023, option to file separately this spring). Each spouse then completes their own declaration online in their personal area at impots.gouv.fr. This choice to activate the separate filing option must be arbitrated depending on the income of the spouses. Marriage, it must be remembered, gives rise to a new tax household consisting of 2 parts of the family quotient against one part as a single person without children. For your choice it is possible to use simulator set up by Bercy.

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In practice, Bercy reminds that:

In the case of a joint declaration : income tax is paid by spouses. The easiest way is to make a declaration through the private space of one of the spouses at impots.gouv.fr. Another solution is to fill out a pre-filled paper form from one of the spouses.

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In the case of a separate declaration : each spouse fills out their own declaration and must state the date of marriage or partnership (box X), the tax number of the other declaration, the share of joint income and expenses. Without forgetting to check the B box that indicates this “You have decided to declare your income separately”.

Like marriage, divorce, dissolution of a civil partnership or separation, it must be reported online to the tax authorities within 60 days. Once listed in Bercy, through your specific area, the withholding tax rate is recalculated. If such an event occurred in your life in 2023, you can file your own tax return this spring, provided the DGFiP details, “being separated from property and not living under the same roof; be in the process of divorce or separation and have a separate residence permit; have their own income and one of the spouses has left the matrimonial home; divorce or dissolve your civil partnership’.

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Also, if you pay or receive alimony or compensation, make sure you don’t forget them when you file your return. Alimony must be reported in the deductible expenses box on your tax return (6EL, 6EM or 6GU). Conversely, the parent receiving alimony must also enter it in the column “Alimony received (1AO)”. Finally, payment a compensation allowance you are entitled to a tax reduction. Its amount must be reported in the ‘compensatory benefits’ section of the RICI form 2042 (box 7WN to 7WP as the case may be).

  • Death of spouse

If your spouse unfortunately died in 2023, you will need to fill out two different tax returns this spring: the first for the year you were in the relationship, and the second for widowhood. If the conditions allowed you to do so, it is possible that you reported this event to the tax office within 60 days of the death. Your withholding tax rate could then be recalculated.

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In practice :

For a married income tax return (the period between 1 January 2023 and the date of death), Bercy states that it must contain the following information: “The deceased person’s total income, even if this income was received after death, your income, any dependents’ income up to the date of death, the total amount of advance payments for discounts and credits, withholding tax on the deceased’s income (…)”. Deductible expenses must be pro rata between 1 January of the tax year and the date of death.

For a widowed spouse’s income tax return : this is income that accrued from the date of death until 31 December 2023. It is therefore necessary to add eligible expenses and dependents as well as withholding tax for the given period. The declaration can be made online or via a paper form. Not pre-populated.

Important point: “You have the same number of shares for the period after death as for the period before death”, explains Bercy. If you have a child joining your tax household, you continue to have the same number of shares as a married couple (2.5 family shares).

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>> Our complete tax guide. How to declare your income? How to reduce taxes with investments? What to do in the event of an administrative audit?

  • Child birth

As for other changes to the situation, if you welcomed a child in 2023, you usually reported the birth to Bercy within 60 days through your personal space at impots.gouv.fr. This will adjust the withholding tax rate. As a reminder, with the birth of the first two children you are entitled to another half share from the family quotient and to a full share from the third child. “The increase in the number of shares applies throughout the year, regardless of the date of birth”, emphasizes Bercy. Year of birth, which must be entered in the section “dependent” income tax return.

Furthermore, if you have decided to take care of your child outside your home in 2023 (nanny, crèche, etc.), you can take advantage of the tax benefit for the costs of caring for children under 6 years of age. This amounts to 50% of the costs incurred up to a limit of 3,500 euros per year per child (i.e. a maximum of 1,750 euros of tax relief per child, half less in the case of shared care).

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If you have moved in recent weeks (or in 2023), you must report your change of address to the Directorate General of Public Finance (DGFiP). New this spring is Bercy, which has decided to strengthen the incentive to notify a change of address. How ? “At the start of the process, on the ‘Marital Status/Address’ screen of the statement, you will need to indicate whether or not you moved in 2023 or 2024.warns Bercy.

Another novelty: if you have a student child who lives in his own accommodation, you can also enter his address and “and this will prevent the erroneous imposition of housing tax on the secondary residence of the student”reminds the tax administration.

Of course, you still have the traditional channels:

Through your particular space on the website impots.gouv.fr: you must click on “My profile”. In space “My personal information – my contact method”you have to press “Show my mailing address”Then “modify”. Once the manipulation has been done, Bercy specifies that the field “Address” displays the following message: “Your change of address is being processed”. Another online solution, you can change your address from the secure messaging of your particular area. Then you need to click on “Write”Then “I am reporting a change in my personal situation” and finally “I am changing the delivery address”.

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Through the mail addressed to your former public finance center “on which your address on 1 January of the tax year depends”, explains Bercy. You then need to enter your old and new address. DGFiP emphasizes that the letter must also mention “your tax number, your first and last name, date and place of birth as well as your telephone number”.

Over the phone on 0 809 401 401.

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For the income tax return, a change of address in France has no effect on the tax itself. Because IR is calculated at the tax household level. On the other hand, for property tax, the monthly deduction agreement does not automatically transfer, except when you move within your municipality. Otherwise, you must notify your new public finance center that you have such a direct debit agreement.

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