In a life: marriage, death, birth… All personal events must be reported on your tax return. They have a direct impact on the calculation and amount of tax to be paid for taxpayers, recalls the government website.

As a reminder, the tax declaration campaign opened on April 11 and you have until June 6 to complete it online. Taxpayers must respect a schedule established based on their place of residence:

May 23 if your department is between 01 (Ain) and 19 (Corrèze), May 30 for departments going from 20 (Corsica) to 54 (Meurthe-et-Moselle) and finally, June 6 for other departments, i.e. from 55 (Meuse) to 976 (Mayotte).

Certain events in personal life have repercussions on the income tax return, elements that we do not necessarily think about: additional dependents, formation of a new tax household through marriage, etc., an article from the Capital site returns. Changes that affect the calculation of your income tax and pass-through tax. The latter has evolved since January 1, 2019, it is now deducted at source. “Withholding tax consists of deducting income tax each month from salary or retirement pension,” explains the government website.

Withholding tax (PAS) has been in place since January 1, 2019. It consists of deducting a tax due from income before its payment to its beneficiary. This rate can be a common rate for both spouses or civil partnerships or an individualized rate depending on the situation of each taxpayer.

In detail, the payment is spread over twelve months and the one-year gap removed. In addition, the tax automatically adapts to the amount of income received. The taxpayer continues to declare the previous year’s income to the tax administration each year in the spring. The calculation of the withholding rate is based on the data provided in the declaration: income, dependents, deductible expenses, expenses giving entitlement to tax credit, etc.

Indeed, if the receipt of income and the payment of tax coincide, on the other hand, the withholding rate is calculated on the income of year n -2 declared in the spring of year n -1, with an update in September, explains the government site.

Thus, following the income tax declaration made in spring 2020, the final amount of tax due for 2019 income is calculated by the tax administration. If a discrepancy appears with the tax deducted at source, the taxpayer is refunded or must pay the balance.

Below in our slideshow, here is a short summary of the frequent situations to indicate when filing your income tax return: