The French government is making significant adjustments to the way income tax declarations are handled this year, particularly with a marked reduction in the number of paper forms distributed to taxpayers. By April 18, 2025, eligible households should have received their income tax declaration forms, but many will find that these paper documents are less abundant than in previous years.
Traditionally, millions of paper forms have been sent out during the tax season. However, this year, the number has dropped drastically from 16 million in 2024 to a significantly lower figure. The primary reason for this reduction is a shift towards encouraging online declarations. Anyone who filed their tax return online last year will not receive a paper form this year, even if they have previously opted for the traditional method.
This change aims to streamline the tax declaration process, pushing more taxpayers to utilize the online platform available at impots.gouv.fr. The French tax authorities have emphasized that paper declarations should only be completed by individuals lacking reliable internet access. However, they have also allowed others to submit paper forms if they prefer.
For those who believe they should have received a paper form but did not, there are options available. Taxpayers can request a paper version from their local tax office, known as the Service des impôts des particuliers (SIP). This can be done by contacting the office directly or downloading blank versions of the necessary forms online. Key forms such as the base 2042, 2042-C for supplementary income, and 2042-RICI for tax credits can be found on the website.
It is crucial for taxpayers to ensure they are using the correct 2025 version of the forms, as these will pertain to income earned in 2024. The deadline for submitting physical paper declarations is May 20, 2025, which is the earliest of this year’s deadlines.
In addition to the changes in paper form distribution, the French tax administration is also enhancing the security of its online services. Starting this summer, impots.gouv.fr will implement two-factor authentication (2FA) for users logging into their personal accounts. This new security measure comes in response to increasing concerns about data protection and online attacks.
After the 2024 income declaration campaign, users will be required to enter a temporary code sent to their email address in addition to their usual tax ID and password. This initiative aims to bolster the security of sensitive information stored in taxpayer accounts, which include personal identification, income details, and banking information. The Ministry of the Economy announced this change in April 2025, highlighting the importance of safeguarding taxpayer data amid rising incidents of unauthorized access.
The 2FA process will be gradually rolled out for all users of impots.gouv.fr and is part of a broader effort to harmonize access to public digital services through FranceConnect, a legislative framework that allows users to access various public services with a single account.
For taxpayers who may find the new authentication process confusing, especially older individuals or those less comfortable with technology, the tax administration plans to provide additional support. Online tutorials and enhanced telephone assistance will be available to guide users through the transition. Taxpayers are encouraged to check that their email address registered on impots.gouv.fr is correct to ensure they receive the necessary codes for logging in.
As the tax season progresses, millions of French citizens are preparing to declare their income for the year 2024. The deadline for online declarations varies by department, with the earliest date set for May 22, 2025, and the latest on June 5, 2025. This new requirement for double authentication aims to prevent unauthorized access and enhance the overall security of taxpayer accounts.
In summary, the French tax authorities are taking significant steps to modernize and secure the income tax declaration process. By reducing the number of paper forms and implementing two-factor authentication, they are encouraging more taxpayers to embrace online filing while also protecting sensitive information. As these changes unfold, taxpayers are urged to stay informed and prepared to navigate the new requirements effectively.
