Moving to France mid-year: which income goes on the French return

Someone who moved to France in year N with no previous French tax obligations declares, in year N+1, all income received between their arrival date (date de votre retour) and 31 December N, on return n° 2042 with any relevant schedules. Someone who was already declaring French income as a non-resident before arriving splits the year between two returns: 2042-NR and 2042.

Three starting points

Before arrival	What is declared for the year of arrival	Source
No tax obligations in France	In year N+1, all income from the arrival date to 31 December N, on return n° 2042 with schedules (n° 2044, n° 2047, etc.)	impots.gouv.fr, "Je viens ou je reviens en France"
French income declared to the Service des impôts des particuliers non-résidents	French income from 1 January N to the arrival date on n° 2042-NR; all income after arrival on n° 2042	impots.gouv.fr, "Je viens ou je reviens en France"
Unlimited tax liability in France (civil servant posted abroad with family in France; mixed couple under a community property regime)	Still filed with the tax office for the main home in France: n° 2042 with schedules	impots.gouv.fr, "Je viens ou je reviens en France"

No previous tax obligations in France

This covers people who lived abroad and had no French income taxable in France. In year N+1, the year after arrival, the return is filed online or, failing that, on paper: income tax return n° 2042 goes to the tax office for the new address (Service des impôts des particuliers de votre nouveau domicile).

The return includes all income received from the arrival date to 31 December N. Schedules are added according to the type of income: n° 2044 for rental income from property (revenus fonciers), n° 2047 for income received abroad (revenus encaissés à l'étranger), and so on.

A first return is filed on paper

The page carries a warning (Attention): anyone declaring income and/or assets in France for the first time cannot use the online return and fills in a paper one. A separate impots.gouv.fr page on first returns also describes an online route after an identity check at the tax office; that route is covered in the article on filing a first return without a numéro fiscal.

Previously taxed in France as a non-resident

Non-residents with French income taxable in France normally dealt with the non-residents' tax office (Service des impôts des particuliers non-résidents). The return for the year of arrival is filed online or, if that is genuinely impossible, with that same office, which then transfers the file in year N+1 to the tax office for the new address in France.

The year is divided in two:

• French income from 1 January N to the arrival date goes on return n° 2042-NR and is taxed under non-resident rules;
• all income from the arrival date onwards goes on return n° 2042 with schedules (n° 2044, n° 2047, etc.) and is taxed under resident rules.

There is one exception: civil servants of the state, local authorities or the public hospital service who worked abroad and whose salaries remained taxable in France do not use form 2042-NR. All their salaries go on n° 2042.

Unlimited tax liability

Two situations fall under this heading. The first is a civil servant posted abroad who was treated as tax resident in France because their household (foyer) stayed in France. The second is a mixed couple, married or in a PACS under a community property regime (régime de communauté), with one partner resident abroad and the other in France. In both cases the person stays with the tax office for their main home in France and files online, or exceptionally on paper return n° 2042 with schedules.

What can change the answer

• Income or assets abroad. For people who still have income or assets outside France, the page points to a separate section, "Je suis résident de France avec des intérêts à l'étranger".
• Tax treaties (convention fiscale). For a mixed couple, the French-source income of the partner living abroad goes on the return if the treaty gives France the right to tax it.

Who can confirm

The page names the tax office for the new address (Service des impôts des particuliers) and, for those who previously filed as non-residents, the Service des impôts des particuliers non-résidents.

About Fiscly

The year of the move divides income into "before" and "after", and it is not obvious at first which part of the year belongs on the French return. We went through this ourselves and built Fiscly for ourselves and for others who have moved here.

A questionnaire in six languages that ends with a step-by-step guide to the declaration.

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This material is for general information and does not replace individual advice.