Following the 2023 income tax return, taxpayers will receive their tax notice during the summer. It is essential to check the information it contains.
After the declaration of income received during the year 2023, the tax administration must now send the tax notice to taxpayers, and this should be made available in their personal space on the impots.gouv.fr website between July 24 and August 2, 2024. Concerning tax households that continue to file their declaration on paper, they will receive the notice by mail between July 24 and August 29.
But it is not uncommon for the tax notice to be barely looked at before being archived. However, it is important to check that certain information is accurate. The first thing to do when receiving it is therefore to ensure that it contains all the information necessary for calculating your tax: family quotient, taxable income, deductible expenses, reductions and tax credits, deduction of actual employment expenses, etc. You must therefore ensure that your situation and that the amounts mentioned correspond to the information you provided when you filed your declaration.
Then, this is probably the information that most taxpayers look at: the amount they owe to the tax authorities and that will be collected at the start of the school year or that the tax authorities owe them and will pay them at the end of July or the beginning of August. This is indicated on the first page, and the calculation details are on page 3. These pages also provide the reference tax income, which includes taxable income for 2023, certain exempt income, certain allowances and certain deductible expenses. It is not taken into account in the calculation of net tax for 2024, on the balance to be paid or reimbursed to the taxpayer.
On the other hand, if it is higher than in 2023, it could have a negative impact on taxes in the coming years, because it could eliminate certain tax benefits or lead to the introduction of new taxes, such as the exemption from property tax on the main residence, the increase in the CSG rate on retirement, the end of the simplified tax system for micro-enterprise income, or even the ineligibility for the autonomy tax credit concerning housing equipment expenses. Finally, you should remember to check your retirement savings ceiling, which is located on page 3 or 4 of the tax notice. It indicates the amount of payments made into the retirement savings plan by December 31, 2024, which may be tax-deductible in 2025.
In the event of an error on the part of the tax authorities, you have until the end of 2026 to submit a complaint by post or secure messaging. If you are the one who made a mistake, you can correct your declaration, either via the online correction service, open between August and December, or, for the paper declaration, by sending a corrective declaration or a complaint to your public finance center.