French Tax Forms for Expats: 2042, 2042C, and Beyond

Simple explanations of the tax forms you’ll encounter in France — and what you actually need to do with them. If you’re an expat living in France, navigating the French tax system can feel like decoding a different language (sometimes literally). The good news? You don’t need to understand every form — only the ones that apply to your situation. This guide breaks down the most important French tax forms for expats, in clear English, without the jargon. Whether you’re an employee, freelancer, student, or retiree, here’s what each form means and when you’ll need it.

11/22/20253 min read

The Most Important French Tax Forms (Quick Overview)

Here are the key forms you’ll likely see:

  • 2042 — Your main tax return

  • 2042C — Additional income (auto-entrepreneur, investments, rental income)

  • 2042C PRO — Specifically for micro-entrepreneurs / freelancers

  • 2047 — Foreign-sourced income

  • 3916 / 3916bis — Foreign bank accounts (Revolut, Wise, N26, etc.)

  • 2044 — Rental income from French property

  • 2042RICI — Tax credits & deductions

We’ll explain each in plain English below.

Form 2042 — The Main French Tax Return

This is the core tax form everyone fills out.
If you live in France, you must complete form 2042 each year — even if you earn nothing.

It includes:

  • Personal details

  • Address

  • Household info

  • Marital status

  • Dependants

  • Income earned in France

  • Basic tax calculation

👉 Think of 2042 as the foundation of your tax return.

Form 2042C — Additional Income

This form captures extra income not included on the main 2042.

This includes:

  • Rental income

  • Investment income

  • Side business income

  • Certain allowances or benefits

Most expats don’t complete this unless they have multiple income sources.

Form 2042C PRO — For Micro-Entrepreneurs (Auto-Entrepreneurs)

If you are a:

  • freelancer

  • consultant

  • coach

  • creative

  • online seller

  • self-employed professional

…then this is the form you will use.

What goes on 2042C PRO?

  • Your annual turnover (chiffre d’affaires)

  • Category of work (service, commercial, artisan)

  • Whether you opted for income tax withholding (versement libératoire)

  • Any special tax reductions/credits

👉 Even if URSSAF already collects your social charges monthly/quarterly,
you STILL must report your turnover on 2042C PRO every year.

Form 2047 — Declaring Foreign Income

If you earn any income outside France, you must use form 2047.

This includes:

  • Salary from abroad

  • Dividends or investments from foreign accounts

  • Rental income from property in your home country

  • Pensions or government benefits paid from abroad

After filling 2047, the amounts get transferred into the correct boxes on form 2042.

👉 Many expats need this form without realising it.

Form 3916 / 3916bis — Declaring Foreign Bank Accounts

This is one of the most commonly overlooked tax obligations for expats.

You must declare foreign bank accounts, including:

  • Revolut

  • Wise

  • N26

  • Monzo

  • PayPal (if used like a bank account)

  • Any bank account outside France

You do NOT pay tax for having these accounts.
You simply must declare that they exist.

Penalties for not declaring can be high, so this form matters.

Form 2044 — Rental Income From French Property

If you own a property in France and rent it out under the “régime réel”
(not the micro-rental regime), you will use form 2044.

This applies to:

  • Long-term rentals

  • Furnished rentals under certain circumstances

  • Property owned jointly

It lets you declare:

  • Rent received

  • Expenses

  • Repairs

  • Loan interest

  • Insurance

  • Property taxes

If you’re a simple LMNP (non-professional furnished landlord), you may use different regimes — but 2044 still appears often.

Form 2042 RICI — Tax Credits & Deductions

This form is for tax reductions such as:

  • Charitable donations

  • Childcare expenses

  • Home improvements

  • Energy renovations

Most expats only use this form if they have kids or own a property.

When Do You File French Taxes?

French tax season typically starts in April and ends between May and June, depending on your département.

You file online via your Impôts account:
👉 https://impots.gouv.fr

First-time filers may need to set up your account by visiting your local tax office (sometimes they issue your login by post).

What Expats Need to Know (Simplified)

Here’s the minimum you need to do each year:

✔️ If you’re an employee in France:

  • Fill form 2042

  • Add 2047 if you have income abroad

  • Add 3916 if you use Revolut/Wise/etc.

✔️ If you’re a micro-entrepreneur:

  • 2042

  • 2042C PRO (mandatory!)

  • 3916 (foreign accounts)

  • 2047 (if clients pay you from abroad)

✔️ If you own property abroad:

  • 2047

  • 2042 (income gets transferred there)

✔️ If you have kids or make donations:

  • 2042 RICI

Most Common Mistakes Expats Make

🚫 Forgetting to declare foreign bank accounts
🚫 Thinking URSSAF declarations replace tax declarations
🚫 Not reporting turnover on form 2042C PRO
🚫 Missing 2047 for income earned abroad
🚫 Filing late (France has strict deadlines)

FAQs

Do I need to declare income from my home country if it’s already taxed there?

Usually yes — France still needs to know about it, even if they apply a tax treaty.

Do micro-entrepreneurs pay tax twice?

No — but they must declare revenue annually AND pay social contributions separately.

What if I earn nothing?

You still file a return showing €0 income.

Conclusion

French tax forms look intimidating, but once you know which ones apply to you, the process becomes much easier. Most expats only need a handful of these forms — and most of the time they repeat from year to year.

If you want help doing it correctly the first time, FranceForms offers a complete tax pack for expats.

Tax Declaration Pack for Expats

Get a simple, step-by-step guide to:

  • Form 2042

  • Form 2042C PRO

  • Form 2047

  • Form 3916

  • Plus: examples, templates, and an English walkthrough

👉 [Download the Tax Declaration Pack]

Bonus CTA: Free Expat Paperwork Checklist

Still getting settled in France? Grab the free PDF that covers the basics.

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