when are you going to have to pay it (again)?

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INCOME TAX. Despite the withholding tax, some taxpayers may have to pay a tax balance. The deadline is approaching. When is it fixed? Who is concerned ? We take stock.

[Mis à jour le 15 septembre 2020 à 10h46] You thought that with the withholding tax would you be freed from your tax obligations? Far from there ! For some taxpayers, this return is synonymous with payment of income tax. Indeed, they are liable for a balance of tax, their withholding taxes having turned out to be lower than the actual amount of their income tax. In 2020, the deadline is September 25 for those with a balance of less than 300 euros. For the others, four monthly withdrawals are scheduled, from September to December. We explain everything to you in detail.

When you have to pay a balance of income tax, a deadline is set, depending on how much you owe.

  • If it is less than 300 euros: the deadline is September 25.
  • If it is more than 300 euros: four monthly withdrawals, from September to December (September 25, October 26, November 26 and December 28) will be carried out by the tax authorities.

To prevent the cold shower from happening again next year, be vigilant and take the lead. Inform the tax authorities of the slightest change so that your levy rate is modulated, or even remove down payments. Note: since July 28, it is now possible to pay canteen, nursery, hospital, fines or taxes in cash and by credit card in partner tobacco shops? For taxes, the amount is limited to 300 euros, in cash and card. Do you want to know if your tobacco shop is one of them? Click here or look on your storefront. A logo must be included.

Established in 2019, the withholding tax has somewhat upset the way income tax payment works. Taxpayers are deducted at source each month from their income (or by installment every quarter as part of property income). They must continue to achieve tax return each year, which shows the actual amount of income tax they are liable for.

In the summer, the tax authorities send out the income tax notices. Several situations can then arise:

  • You don’t have to pay anything: either because you are not taxable, or because your income has not changed – and therefore your withholding taxes correspond exactly to the amount of your tax.
  • You owe a balance of income tax : your withholding taxes for the whole of 2019 turned out to be lower than the actual amount of your tax. Several factors can lead to this situation. For example, you may have not declared to the tax authorities a change in income (salaries, financial, land, etc.) during the year, which would logically have resulted in an adjustment of your direct debit rate and / or your down payments. Another possibility raised by Income : the tax authorities did not take into account an increase dating from 2018, because the rate applied from January to summer 2019 was based on the 2017 income statement. Finally, you may have benefited from a credit advance recurring tax too high. Please note: you must understand here that the tax authorities do not take you twice. He only comes, if necessary, correct what you actually owe.
  • You benefit from a reimbursement: your deductions at source for the year 2019 were greater than the actual amount of your income tax. Another possible scenario: you receive the remaining deposit of your tax credit received last January. “The refund will be made, in most cases, by transfer to your bank account the July 21, July 24 or August 7 “, explains Bercy in a press release. As an indication, you will recognize the transfer by the wording “REVENUE TAX REMB “from” DGFIP FINANCES PUBLIQUES “Did you forget to provide your bank details? In this case, you will be reimbursed by check. This will be sent to your home “in the coming weeks”. “To facilitate your next repayments, remember to indicate or modify your bank details by using the” Manage my direct debit “online service in your private area on impots.gouv.fr“, recalls the tax authorities.

The tax administration is studying all income (salaries, pensions, pensions, property income) that you collect in the tax year, so in 2019 for that year. As a first step, it is necessary to determine net taxable income – information that you can find on your payslip if you are an employee. If this is not the case, use the document attached to the income tax return, which specifies the allowances and deductions. As a reminder, a standard deduction of 10% is applied for professional expenses. The minimum amount of this deduction is 441 euros for 2019. It is capped at 12,627 euros per household member. If this allowance is lower than the total of your professional expenses, you can then deduct the amount of your real costs.

What does the family quotient consist of?

Have you determined your net taxable income? You must divide it by the number of shares in your tax household. You get your quotient familial. The family quotient is used to determine taxable income for the tax household. Apply the amount obtained to the tax schedule. In 2020 for the taxation of income for the year 2019, the tax reduction linked to the family quotient is limited to 1,567 euros for each additional half share and at 784 euros for each quarter share additional.

The family quotient according to the size of the tax household
Number of children Number of shares for a married or civil partnership Number of shares for a widower or a widower Number of shares for a cohabiting couple Number of parts for a single person
Source: General Directorate of Public Finances
0 2 1 1 1
1 2,5 2,5 1,5 2
2 3 3 2 2,5
3 4 4 3 3,5
4 5 5 4 4,5
Per additional child 1 1 1 1

Income tax works with a tax schedule. So, a rate between 0 and 45% applies to each income bracket of the income tax scale. Very specifically, if your net taxable income is below a certain threshold, a zero rate is applied. These famous rates apply to a fraction of the household income. The total amount of tax results from the addition of the various brackets. Here is the income tax schedule that applies to 2019 income :

Annual income brackets Applicable rate
up to 10,064 euros 0%
from 10,065 euros to 27,794 euros 14%
from 27,795 euros to 74,517 euros 30%
from 74,518 euros to 157,806 euros 41%
from 157,807 euros 45%

Please note: the administration will proceed, thanks to the income statement made in spring 2020, to the adjustment of your rate of withholding tax, which will apply from summer 2020 and until summer 2021. This calculation will be based on another scale, taking into account the drop in income tax recorded last year. Do you want to know the income tax scale that applies to income received in 2020? Here it is :

Annual income brackets Applicable rate
up to 10,064 euros 0%
from 10,065 euros to 25,659 euros 11%
from 25,659 euros to 73,369 euros 30%
from 73,370 euros to 157,806 euros 41%
from 157,807 euros 45%

In which cases can we benefit from a discount or reduction?

Some tax households may benefit from a discount on 2019 income, if the gross amount of their income tax does not exceed a certain threshold. Here are the limits not to be exceeded for income in 2019:

  • For a single person : 1,611 euros. “The discount is equal to the difference between € 1,208 and 3/4 of the amount of your tax”, we explain on the service-public.fr website.
  • For a couple subject to joint taxation (married or civil partnership) : 2,653 euros. “The discount is equal to the difference between € 1,990 and 3/4 of the amount of your tax”, we add.

It is possible to benefit from a reduction of 20% of your income tax, when your reference tax income does not exceed a certain threshold. Here are the benchmark tax income limits not to be exceeded for 2019 income:

  • For a single person : 19 175 euros.
  • For a couple subject to joint taxation (married or civil partnership) : 38 350 euros.

Please note: these amounts do not take into account any increase in your family quotient. Are you single and your reference tax income exceeds the threshold of 19,175 euros for the year 2019? “You will be able to benefit from a decreasing reduction if your RFR is higher than these values”, recalls service-public.fr on its dedicated site. To obtain this degressive reduction, a single person must have an RFR of between 19,175 and 21,248 euros.

Do you want to check for yourself the amount of your income tax on 2019 income? A simulator is available, here. You have the option of choosing a simplified model (if you are declaring salaries, pensions, pensions, property income for example and you simply need to deduct the most common charges such as alimony) and the full model (which is suitable for professionals having income from commercial or agricultural activity in particular).

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