Official rule
The campaign and forms are published annually. Use the year concerned and the impots.gouv.fr instructions.
Practical centre
Verified: 2026-07-26
First income tax return
Preparation of identity, income, annexes and proof of deposit.
Practical benchmark
A first declaration may require the paper or help of the tax department; online access should not be assumed.
The key steps are the beginning, the end and the ones that carry vigilance.
Before marketing year
Determining home and tax residence
Stage document
Dates, addresses, family/economic links
Your action
Do not reduce the analysis to the 183-day criterion alone.
Control point
Period and household recorded.
Preparation
Inventory of income and accounts
Stage document
France/foreign income, accounts, contracts
Your action
Create a source/currency/period table.
Control point
Each line has proof.
Campaign
Complete 2042 and appendices
Stage document
Forms of the year, of which 3916/3916-bis if applicable
Your action
Carry forward the amounts and check the schedules.
Control point
Complete copy before deposit.
Before maturity
File by available channel
Stage document
Accused, hard copy or online confirmation
Your action
Keep proof and date.
Control point
Traceable deposit.
After treatment
Monitor ASDIR/Opinion
Stage document
Notices, messages, correction
Your action
Check your marital status, address, income and balance.
Control point
Notice retained, corrected errors.
