Registry entry

France Individual Income Tax Return (Déclaration de revenus 2025, Form n°2042 / Cerfa 10330)

Prepare an individual or household's French income tax return for the 2025 tax year (revenus 2025), filed in 2026. Online declaration through the taxpayer's personal account at impots.gouv.fr is mandatory for almost all filers; the online service pre-fills known salary, pension, and capital-income data reported by employers and financial institutions, and the taxpayer reviews, corrects, and completes it — the same 'review a pre-filled return' shape already published for de/finanzamt/income-tax-return-elster, au/ato/individual-tax-return-mytax, and sg/iras/individual-income-tax-return-formb1. Those unable to file online submit the paper form by post instead. This document models the field set of the main return, form n°2042 (Cerfa 10330, 2025 edition, form code 2025TIR135): household/marital situation and dependents, the taxpayer's (and spouse/partner's) identity and address, first-time-filer references, the core salary/pension/investment/property income lines the main form itself carries box codes for, deductible expenses, tax reductions and credits, withholding tax already paid, and bank details for refund and at-source withholding. Out of scope: form n°2044 (detailed rental-property income), n°2042-C-PRO (self-employed income), n°2042-RICI (detailed tax reductions/credits), n°2042-K/IOM (overseas-territory investment credits), and n°3916/3916-bis (foreign accounts/life-insurance contracts) — each is its own annex the main form only carries a summary box or checkbox for; see VERIFICATION.md. It does not submit the return, compute tax owed, or determine the taxpayer's prélèvement à la source rate.

Registry entry

fr/dgfip/income-tax-return-2042

Jurisdiction
France · national
Version
1.0.0
Verification
draft
Authority
Direction Générale des Finances Publiques

GovSchema spec v0.3

Authoritative source Form n°2042 (Cerfa 10330), 2025 edition, form code 2025TIR135, 'Déclaration des revenus' — direct PDF at impots.gouv.fr/sites/default/files/formulaires/2042/2026/2042_5535.pdf

Machine access

Schema document
registry/fr/dgfip/income-tax-return-2042/1.0.0/schema.jsonapplication/schema+json
Verification record
registry/fr/dgfip/income-tax-return-2042/1.0.0/VERIFICATION.mdtext/markdown
Registry catalog
registry/index.jsonone record per schema id

Field reference

115 fields across 13 steps, read from the published schema.json — names, types, requiredness, and validation as the document states them. The live government form remains the authoritative source.

Family situation and household

  • maritalStatus enum required

    married=Marié(e)s (M); single=Célibataire (C); divorced_separated=Divorcé(e)/séparé(e) (D); widowed=Veuf(ve) (V); pacsed=Pacsé(e)s (O).

    enum: married | single | divorced_separated | widowed | pacsed
  • maritalStatusChangeDate date optional

    Only populated when the marriage, Pacs, divorce/separation/Pacs dissolution, or death of declarant 1 or 2 happened during 2025 itself — not simply because the filer is currently married/pacsed/divorced/widowed from an earlier year.

  • spouseFiscalNumber string optional

    Requested specifically to merge two previously-separate tax files when a marriage/Pacs happened during 2025 — not needed every year by a couple who has filed jointly since an earlier year.

    classification: pii
  • optsForSeparateDeclaration boolean optional

    Only meaningful for a marriage/Pacs formed during 2025 — lets each partner file a separate return for that year instead of a single joint return.

  • isSingleParent boolean optional

    'Parent isolé' — single/divorced/separated and living alone on 1 Jan 2025 (or 31 Dec 2025 if divorced/separated during the year) with dependent children or invalids.

  • raisedChildAloneFiveYears boolean optional

    Single/divorced/separated/widowed filer who lived alone on 1 Jan 2025 with an adult (or deceased) child they raised alone for at least 5 years — grants an extra half-share.

  • hasDisabilityCardOrPension boolean optional

    Holds a disability card, CMI, or invalidity pension of 40%+ (case P)

  • spouseHasDisabilityCardOrPension boolean optional

    Spouse/partner holds the same disability status, or died holding it in 2025 (case F)

Dependents

  • numberOfDependentChildrenUnder18 integer optional

    Children born 1 Jan 2007 – 31 Dec 2025, or disabled regardless of age.

  • dependentChildrenBirthYears string optional

    Birth year(s) of dependent children under 18

  • numberOfDisabledDependentChildren integer optional

    Of which, children holding a disability card or CMI-invalidité (case G)

  • firstDependentChildName string optional

    First dependent child — name

    classification: pii
  • firstDependentChildDateOfBirth date optional

    First dependent child — date of birth

    classification: sensitive-pii
  • firstDependentChildPlaceOfBirth string optional

    First dependent child — place of birth

    classification: pii
  • secondDependentChildName string optional

    Second dependent child — name

    classification: pii
  • secondDependentChildDateOfBirth date optional

    Second dependent child — date of birth

    classification: sensitive-pii
  • secondDependentChildPlaceOfBirth string optional

    Second dependent child — place of birth

    classification: pii
  • numberOfSharedCustodyChildrenUnder18 integer optional

    Number of children under 18 in shared/alternating custody (case H)

  • numberOfDisabledSharedCustodyChildren integer optional

    Of which, disabled shared-custody children (case I)

  • otherParentNameAndAddress string optional

    Other parent's name and address (shared custody)

    classification: pii
  • numberOfOtherDisabledPersonsInHousehold integer optional

    Other invalids living in the household holding a disability card/CMI (case R)

  • numberOfAttachedAdultChildren integer optional

    Children born 1.1.2004–31.12.2006, or 1.1.2000–31.12.2006 if a student, who elect to be attached to the parents' tax household instead of filing their own return.

  • numberOfMarriedOrFamilyDependentAdultChildren integer optional

    Married/Pacsed adult children, or unmarried adult children with their own dependents, attached to this household (case N)

Your identity (état civil)

  • declarant1Title enum required

    Declarant 1 — title

    enum: mr | mrs
  • familyNameDeclarant1 string required

    Declarant 1 — birth name (Nom de naissance)

    classification: pii
  • givenNamesDeclarant1 string required

    Declarant 1 — given name(s) (Prénoms)

    classification: pii
  • dateOfBirthDeclarant1 date required

    Declarant 1 — date of birth

    classification: sensitive-pii
  • placeOfBirthCommuneDeclarant1 string required

    Declarant 1 — place of birth (commune)

    classification: pii
  • departmentOfBirthDeclarant1 string optional

    Declarant 1 — département of birth, if born in France

  • countryOfBirthDeclarant1 string optional

    Declarant 1 — country of birth, if born abroad

    classification: pii
  • mailingNameDeclarant1 string optional

    Name your mail should be addressed to (nom d'usage, no first name)

    classification: pii
  • phoneDeclarant1 string optional

    Declarant 1 — phone number

    classification: pii
  • emailDeclarant1 string optional

    Declarant 1 — email address

    classification: pii
  • declarant2Title enum optional

    Declarant 2 (spouse/partner) — title

    enum: mr | mrs
  • familyNameDeclarant2 string optional

    Declarant 2 — birth name

    classification: pii
  • givenNamesDeclarant2 string optional

    Declarant 2 — given name(s)

    classification: pii
  • dateOfBirthDeclarant2 date optional

    Declarant 2 — date of birth

    classification: sensitive-pii
  • placeOfBirthCommuneDeclarant2 string optional

    Declarant 2 — place of birth (commune)

    classification: pii
  • departmentOfBirthDeclarant2 string optional

    Declarant 2 — département of birth, if born in France

  • countryOfBirthDeclarant2 string optional

    Declarant 2 — country of birth, if born abroad

    classification: pii

Home address and housing

  • addressStreet string required

    Home address on 1 January 2026 — street line (n° rue)

    classification: pii
  • addressPostalCode string required

    Home address — postal code

    classification: pii
  • addressCommune string required

    Home address — commune

    classification: pii
  • addressApartmentDetails string optional

    Apartment / building details (n°, étage, escalier, bâtiment, résidence)

    classification: pii
  • numberOfRoomsInDwelling integer optional

    Number of rooms in the dwelling (nb. pièces)

  • housingStatus enum required

    owner=propriétaire; tenant=locataire; co_tenant=colocataire; hosted_free=hébergé gratuitement.

    enum: owner | tenant | co_tenant | hosted_free
  • landlordName string optional

    Landlord's name (nom du propriétaire)

    classification: pii
  • coTenantName string optional

    Co-tenant's name (nom du colocataire)

    classification: pii

First-time filer / prior fiscal references

  • isFirstTimeFiler boolean required

    Gates whether prior fiscal reference numbers are required or an identity document must be attached instead.

  • taxpayerFiscalNumber string optional

    Your tax number (n° fiscal)

    classification: pii
  • fipNumber string optional

    FIP number (from a prior return or tax notice)

    classification: pii
  • wasAttachedToParentsHousehold boolean optional

    Were you previously attached to your parents' tax household?

  • parentsNameAndAddress string optional

    Parents' name and address

    classification: pii

Salaries, pensions, and annuities

  • salaryDeclarant1 number optional

    Salaries and wages (Traitements et salaires) — declarant 1

    classification: financial
  • salaryDeclarant2 number optional

    Salaries and wages (Traitements et salaires) — declarant 2

    classification: financial
  • householdEmployeeIncomeDeclarant1 number optional

    Income as a household employee (particuliers employeurs) — declarant 1

    classification: financial
  • householdEmployeeIncomeDeclarant2 number optional

    Income as a household employee (particuliers employeurs) — declarant 2

    classification: financial
  • unemploymentBenefitsDeclarant1 number optional

    Unemployment / early-retirement benefits (Chômage, préretraite) — declarant 1

    classification: financial
  • unemploymentBenefitsDeclarant2 number optional

    Unemployment / early-retirement benefits (Chômage, préretraite) — declarant 2

    classification: financial
  • pensionsAndAnnuitiesDeclarant1 number optional

    Pensions, retirement, and annuities (Pensions, retraites et rentes) — declarant 1

    classification: financial
  • pensionsAndAnnuitiesDeclarant2 number optional

    Pensions, retirement, and annuities (Pensions, retraites et rentes) — declarant 2

    classification: financial
  • disabilityPensionDeclarant1 number optional

    Invalidity pension (Pensions d'invalidité) — declarant 1

    classification: financial
  • disabilityPensionDeclarant2 number optional

    Invalidity pension (Pensions d'invalidité) — declarant 2

    classification: financial
  • alimonyReceivedDeclarant1 number optional

    Alimony received (Pensions alimentaires perçues) — declarant 1

    classification: financial
  • alimonyReceivedDeclarant2 number optional

    Alimony received (Pensions alimentaires perçues) — declarant 2

    classification: financial
  • foreignPensionIncomeDeclarant1 number optional

    Other taxable foreign-source pension income — declarant 1

    classification: financial
  • foreignPensionIncomeDeclarant2 number optional

    Other taxable foreign-source pension income — declarant 2

    classification: financial
  • actualExpensesDeductionDeclarant1 number optional

    Actual work-expense deduction claimed instead of the standard 10% (Frais réels) — declarant 1

    classification: financial
  • actualExpensesDeductionDeclarant2 number optional

    Actual work-expense deduction claimed instead of the standard 10% (Frais réels) — declarant 2

    classification: financial

Investment income (capitaux mobiliers)

  • taxableDividends number optional

    Taxable dividend income eligible for the 40% allowance (Revenus des actions et parts)

    classification: financial
  • otherDistributedIncome number optional

    Other distributed income and similar (Autres revenus distribués et assimilés)

    classification: financial
  • fixedIncomeInterest number optional

    Interest and other fixed-income investment proceeds (Intérêts et autres produits de placement à revenu fixe)

    classification: financial
  • lifeInsuranceProductsOver8Years number optional

    Life-insurance/capitalisation contract proceeds, 8+ years, subject to the progressive scale

    classification: financial
  • socialContributionsDeductibleCSG number optional

    Income already subject to social levies, with deductible CSG if opting for the progressive scale

    classification: financial
  • foreignTaxCreditOnSecurities number optional

    Foreign tax credit on securities income (Crédits d'impôt sur valeurs étrangères)

    classification: financial
  • optsForProgressiveTaxScale boolean optional

    Opt for taxation of investment income and capital gains at the progressive scale, not the flat levy (case 2OP)

Property income (revenus fonciers)

  • microFoncierReceipts number optional

    Gross rental receipts under the micro-foncier regime, ≤ €15,000 (Recettes brutes sans abattement)

    classification: financial
  • microFoncierForeignReceipts number optional

    Of which, foreign-source micro-foncier receipts eligible for a French tax credit

    classification: financial
  • taxablePropertyIncome number optional

    Taxable rental income under the actual-expense regime, carried from form n°2044 (Revenus fonciers imposables)

    classification: financial
  • foreignSourcePropertyIncome number optional

    Of which, foreign-source property income eligible for a French tax credit

    classification: financial
  • deductiblePropertyLoss number optional

    Property-income loss deductible against property income (Déficit imputable sur les revenus fonciers)

    classification: financial
  • deductibleLossAgainstGlobalIncome number optional

    Property-income loss deductible against total household income (Déficit imputable sur le revenu global)

    classification: financial
  • noLongerReceivesPropertyIncome boolean optional

    No longer receives any rental/property income in 2026

  • filesSpecialForm2044 boolean optional

    Filing a special form n°2044 (2044 spéciale)

Deductible expenses

  • deductibleCSGOnCapitalIncome number optional

    Deductible CSG calculated on capital/property income (CSG déductible)

    classification: financial
  • alimonyPaidToAdultChild1 number optional

    Alimony paid to a first adult child (Pensions alimentaires versées à des enfants majeurs)

    classification: financial
  • alimonyPaidToAdultChild2 number optional

    Alimony paid to a second adult child

    classification: financial
  • otherAlimonyPaid number optional

    Other alimony paid (minor children, ascendants, etc.)

    classification: financial
  • alimonyRecipientNameAndAddress string optional

    Name and address of alimony recipient(s)

    classification: pii
  • perContributionsDeclarant1 number optional

    Contributions to new retirement savings plans (PER), deductible — declarant 1

    classification: financial
  • perContributionsDeclarant2 number optional

    Contributions to new retirement savings plans (PER), deductible — declarant 2

    classification: financial
  • perpContributionsDeclarant1 number optional

    Contributions to PERP/PRÉFON/COREM/CGOS-type plans — declarant 1

    classification: financial
  • perpContributionsDeclarant2 number optional

    Contributions to PERP/PRÉFON/COREM/CGOS-type plans — declarant 2

    classification: financial
  • newlyDomiciledInFranceIn2025 boolean optional

    Newly domiciled in France in 2025

Tax reductions and credits

  • donationsToCharityJanToOct number optional

    Donations to organisations helping people in difficulty, 1 Jan – 13 Oct 2025 (max €1,000)

    classification: financial
  • donationsToCharityOctToDec number optional

    Donations to organisations helping people in difficulty, 14 Oct – 31 Dec 2025 (max €2,000 incl. above)

    classification: financial
  • donationsForReligiousHeritage number optional

    Donations for the preservation of religious heritage (max €1,000)

    classification: financial
  • donationsToOtherOrganizations number optional

    Donations to other public-interest organisations, associations, or election candidates

    classification: financial
  • homeServiceExpenses number optional

    Personal home-service expenses (Dépenses de services à la personne)

    classification: financial
  • homeServiceAidReceived number optional

    Aid received for home services (APA, PCH, prefinanced CESU, etc.)

    classification: financial
  • firstTimeDirectHomeEmployeeIn2025 boolean optional

    Directly employed a home worker for the first time in 2025

  • householdHasDisabilityCard boolean optional

    You, your spouse, or a dependent holds a disability card or CMI-invalidité

Withholding tax already paid and other adjustments

  • withholdingOnSalariesPensionsDeclarant1 number optional

    Withholding tax already paid on salaries/pensions (PAS) — declarant 1

    classification: financial
  • withholdingOnSalariesPensionsDeclarant2 number optional

    Withholding tax already paid on salaries/pensions (PAS) — declarant 2

    classification: financial
  • incomeTaxInstallmentsPaidDeclarant1 number optional

    Income-tax installments (acomptes) already paid — declarant 1

    classification: financial
  • incomeTaxInstallmentsPaidDeclarant2 number optional

    Income-tax installments (acomptes) already paid — declarant 2

    classification: financial
  • refundOfOverwithholdingDeclarant1 number optional

    Refund of over-withheld income tax already obtained — declarant 1

    classification: financial
  • refundOfOverwithholdingDeclarant2 number optional

    Refund of over-withheld income tax already obtained — declarant 2

    classification: financial
  • advancePaymentReceivedForTaxCredits number optional

    Advance of 60% on tax reductions/credits received at the start of the year (box 8EA)

    classification: financial
  • foreignIncomeWithFrenchTaxCredit number optional

    Foreign-source income giving a French tax credit equal to the French tax due (box 8TK)

    classification: financial

Bank details for refund and withholding

  • ibanNumber string optional

    The source text says a RIB must 'obligatoirement' be attached, but does not specify whether an already-enrolled filer whose account is unchanged is asked to resupply it every year — modelled as optional rather than asserting a stronger unconditional claim than sourced; see VERIFICATION.md.

    classification: financial
  • bicCode string optional

    BIC/SWIFT code

    classification: financial
  • authorizesDgfipDirectDebitMandate boolean optional

    Signing this mandate authorizes DGFiP to send debit instructions to the taxpayer's bank; a refund request to the bank must be made within 8 weeks of an authorized debit.

Declaration and signature

  • declarationPlace string required

    Place of declaration (À)

  • declarationDate date required

    Date of declaration / signature (Le)

Verification record

This file is the source-review record for this document version, per the manual-source-review-v1 practice.

Current claim

  • status: draft
  • verification.method: manual-source-review-v1
  • verification.lastVerifiedAt: 2026-07-03

The document was derived directly from DGFiP's own official form PDF and cross-checked against impots.gouv.fr's and service-public.gouv.fr's guidance pages. The full field-by-field comparison the practice requires against the live, authenticated impots.gouv.fr "espace particulier" online screens has not been completed, so this remains draft, not verified.

Why this cycle picked up France's income tax return

This is the recurring "GovSchema Standard Research" cycle (GOV-763). The prior cycle (GOV-756) ran a fresh 9-jurisdiction x 6-vertical coverage audit (AU/CA/DE/FR/GB/IE/NZ/SG/US x DMV/Passport/Taxes/National ID/Business Formation/Visa) after every catalog candidate in the original jurisdiction set had been exhausted. That audit found France the weakest single jurisdiction — 0 schemas in Taxes, National ID & Civic Documents, Business Formation, and Visa, despite DMV and Passport both already closed for FR (fr/ants/vehicle-registration-certificate, fr/ants/passport-application-first-adult). This document closes the FR x Taxes cell.

Sources examined

  • Document (id, version): fr/dgfip/income-tax-return-2042 / 1.0.0
  • Spec version: GovSchema 0.3.0
  • Authority: Direction Générale des Finances Publiques (DGFiP).
  • Primary source (field-by-field detail): https://www.impots.gouv.fr/sites/default/files/formulaires/2042/2026/2042_5535.pdf, the official form n°2042 (Cerfa 10330), 2025 edition, form code 2025TIR135, fetched directly from impots.gouv.fr with no access block (HTTP 200) via the form's own landing page (https://www.impots.gouv.fr/formulaire/2042/declaration-des-revenus). Unlike several other jurisdictions' tax-form hosts already recorded in this registry (Germany's formulare-bfinv.de SPA shell, e.g. — see de/finanzamt/income-tax-return-elster/1.0.0/VERIFICATION.md), this is a direct-from-source PDF with no mirror or Wayback fallback needed.
  • Secondary sources (flow/process/deadlines): https://www.impots.gouv.fr/formulaire/2042/declaration-des-revenus (the form's own landing page, confirming online filing via impots.gouv.fr is the mandatory default channel and listing the supplementary forms (2042-C, 2042-RICI, 2042-C-PRO, 2042-K/IOM) this document defers to) and https://www.service-public.gouv.fr/particuliers/vosdroits/R1281?lang=en (an official English-language guidance page independently describing the same income/deduction/family-situation categories the PDF itself carries box codes for).
  • Retrieved / reviewed: 2026-07-03.
  • Reviewer: GovSchema Engineering (Standards Engineer — initial authoring source review).

PDF shape: text-layer extraction, box codes anchor every field

The PDF has no /AcroForm//XFA interactive layer (it is the plain printed form image with an embedded text layer, not a fillable PDF) — pdfjs-dist's getFieldObjects() is not applicable. All 6 pages were read with pdfjs-dist's getTextContent(). Every income/deduction/credit box on this form carries the DGFiP's own printed alphanumeric box code (e.g. 1AJ, 2DC, 4BA, 6NS, 7UD, 8HV); every field this document sources to one of those codes was read directly off the extracted text, not guessed or inferred from a description elsewhere. The état-civil, family-situation, and address sections carry no box codes (a plain-text layout) but do carry the same printed instructional sentences the sibling fr/ants/passport-application-first-adult schema already used as sourceRef quotes for the equivalent état-civil fields — the same technique is applied here.

What was confirmed against the source

| Source element | Field(s) | |---|---| | p.2 "situation du foyer fiscal en 2025" checkboxes M/C/D/V/O and half-share cases L/P/F/T | maritalStatus, isSingleParent, raisedChildAloneFiveYears, hasDisabilityCardOrPension, spouseHasDisabilityCardOrPension | | p.2 "personnes à charge" cases F/G/H/I/R/J/N and "Renseignements sur vos enfants" | numberOfDependentChildrenUnder18 through numberOfMarriedOrFamilyDependentAdultChildren | | p.1 état civil, déclarant 1 and déclarant 2 blocks | declarant1Title through countryOfBirthDeclarant2 | | p.1 "adresse au 1er janvier 2026" and "Statut" | addressStreet through coTenantName | | p.1 first-time-filer / returning-filer block, p.6 "rattachement" checklist | isFirstTimeFiler through parentsNameAndAddress | | p.3 section 1 "traitements, salaires, pensions, rentes" boxes 1AJ-1BK | salaryDeclarant1 through actualExpensesDeductionDeclarant2 | | p.3 section 2 "revenus de capitaux mobiliers" boxes 2DC/2TS/2TR/2CH/2BH/2AB/2OP | taxableDividends through optsForProgressiveTaxScale | | p.4 section 4 "revenus fonciers" boxes 4BE-4BZ | microFoncierReceipts through filesSpecialForm2044 | | p.4 section 6 "charges déductibles" boxes 6DE-6QW | deductibleCSGOnCapitalIncome through newlyDomiciledInFranceIn2025 | | p.4 section 7 "réductions et crédits d'impôt" boxes 7UD-7DG | donationsToCharityJanToOct through householdHasDisabilityCard | | p.4 section 8 "prélèvement à la source et divers" boxes 8HV-8TK | withholdingOnSalariesPensionsDeclarant1 through foreignIncomeWithFrenchTaxCredit | | p.2 "informations — coordonnées bancaires" mandate text | ibanNumber, bicCode, authorizesDgfipDirectDebitMandate | | p.1 signature block "À"/"Le" | declarationPlace, declarationDate | | p.5 "attestation d'hébergement"; p.6 first-time-filer document checklist | documents[]: identityDocumentCopy, leaseAgreementCopy, hostProofOfResidence, hostingAttestation, bankDetailsRIB |

What is NOT independently confirmed (out of scope), and sourcing caveats

  • Every annex form the main return itself defers to is entirely out of scope: n°2044 (rental-property income under the actual-expense regime — only its summary carry-forward boxes 4BA/4BL are modelled here), n°2042-C-PRO (self-employed/BIC/BNC/BA income), n°2042-RICI (the detailed breakdown behind most of section 7's boxes), n°2042-K/IOM (overseas- territory investment credits), and n°3916/3916-bis (foreign bank accounts and foreign life-insurance contracts, boxes 8TT/8UU are modelled only as the checkbox gate, not the annex's own content). This mirrors the same main-form/annex split already established for de/finanzamt/income-tax-return-elster (Anlagen out of scope) and us/irs/individual-income-tax-return-1040 (Schedules out of scope).
  • Dependent children's own income is not modelled. The section 1 income boxes (salary, pensions, etc.) have a real third and fourth column on the source form for "1re/2e personne à charge" — a working minor child's own income can be declared on the parents' return. Only the two adult declarants' columns are modelled, matching this registry's existing us/irs/individual-income-tax-return-1040 precedent of a fixed declarant/dependent slot count rather than an open-ended array.
  • Mid-year address change not modelled. The source form's own "changements d'adresse" sub-block (a prior address if the filer moved during 2025, or a newer current address if they moved again in 2026) has no box code and affects a minority of filers each year; left out of scope rather than guessed at, the same kind of narrow-line-item cut already made in the DE ELSTER and AU myTax schemas for single-purpose edge cases.
  • Niche single-purpose exemption boxes are out of scope: tip income (1PB-1PE), overtime-hours/RTT exemption (1GH-1JH), value-sharing bonus exemption (1AD-1DV), household-employee flat-rate allowance (1GA-1JA), non-resident/foreign-source salary variants (1AF-1DG), associate/manager income under CGI art. 62 (1GB-1JB), and several similarly narrow section-2/section-4/section-8 sub-lines. These are genuine boxes on the source form but each applies to a small filer subpopulation; omitted explicitly rather than silently, consistent with the DE ELSTER and AU myTax precedent of curating line items rather than transcribing every box on a main form this dense.
  • Bank-details requiredness is a documented judgment call, not a guess-avoidance gap. The source text says a RIB must "obligatoirement" be attached, but does not state whether an already-enrolled filer whose account is unchanged is asked to resupply it every year — ibanNumber, bicCode, authorizesDgfipDirectDebitMandate, and the bankDetailsRIB document are all modelled as optional (required: false) rather than asserting the stronger unconditional claim the source text's own wording would suggest.
  • No live "espace particulier" walkthrough. Creating a personal impots.gouv.fr tax account requires real identity/tax-number verification not available in this environment, so the field-by-field comparison the practice requires against the live online screens (as opposed to the paper form both channels are built from) has not been completed.

Mock-data test run

Per the issue's phase-4 instruction to test-run the schema with valid mock data, two representative scenarios were authored and checked field-by-field against every type/required/requiredWhen/visibleWhen/enum constraint in schema.json, using a one-off Node/Python condition evaluator (not committed to the repo) that implements the same equals/notEquals/in/greaterThan/all/any/not grammar as GSP-0013's condition schema:

Scenario 1 — married couple, homeowner, 2 dependents, returning filer (54/115 fields populated): Julien Moreau and Camille Petit, a married couple in Lyon filing jointly with two dependent children, salaried income for both declarants, some investment income, a PER retirement-savings contribution, a charitable donation, and home-service expenses.

Scenario 2 — single parent, first-time filer, tenant, shared custody, alimony, rental income (32/115 fields populated): Sophie Bernard, a single first-time filer in Nantes renting her home, with one child in shared custody, alimony paid to the other parent, and rental income reported under the actual-expense regime (carried from form n°2044).

Both runs:

`` PASS — mock married-couple, 2-dependents, homeowner, returning-filer scenario satisfies every type/required/requiredWhen/visibleWhen/enum constraint in fr/dgfip/income-tax-return-2042 v1.0.0. PASS — mock single-parent, first-time-filer, tenant, shared-custody scenario satisfies every type/required/requiredWhen/visibleWhen/enum constraint in fr/dgfip/income-tax-return-2042 v1.0.0. ``

Scenario 2 also correctly triggered the conditional documents[] entries: identityDocumentCopy (first-time filer), leaseAgreementCopy (tenant), and form2044 (non-zero taxablePropertyIncome) all evaluated as required, while scenario 1 (returning filer, homeowner, no rental income) correctly required none of them.

This test run caught and fixed two real defects before this document was committed: maritalStatusChangeDate and spouseFiscalNumber had originally been made requiredWhen the filer's current marital status was married/pacsed — which would have wrongly forced every long-married couple to supply a "date of this year's marriage" and a legacy merge-dossier tax number they don't have; both are now plain optional fields with a corrected description (they apply only to a marriage/Pacs that happened during the return's own tax year). A related latent bug was also fixed generically: two requiredWhen/visibleWhen conditions originally used notEquals: 0 against an optional amount field (otherAlimonyPaid, taxablePropertyIncome) — since an absent field is notEquals any number including 0, this would have wrongly forced the gated field/document even when the amount was never provided at all. All four instances were changed to greaterThan: 0, which correctly evaluates to not-satisfied when the gating amount is absent.

Both registry validators were run against the schema document itself and pass:

``` $ node tools/validate.mjs registry/fr/dgfip/income-tax-return-2042/1.0.0/schema.json ok registry/fr/dgfip/income-tax-return-2042/1.0.0/schema.json

$ node tools/validate-ajv.mjs registry/fr/dgfip/income-tax-return-2042/1.0.0/schema.json ok registry/fr/dgfip/income-tax-return-2042/1.0.0/schema.json [v0.3] ```

Why most fields here are optional

Like de/finanzamt/income-tax-return-elster, au/ato/individual-tax-return-mytax, and sg/iras/individual-income-tax-return-formb1, this document's defining shape is reviewing a pre-filled return: impots.gouv.fr pre-populates known salary, pension, and capital-income data reported by employers and financial institutions before the taxpayer opens the return. Fields are optional for the same two reasons recorded for those sibling documents: (a) genuine applicability (most income/deduction/credit lines only apply to some filers), and (b) the pre-fill shape itself. required: true is reserved for fields every filer supplies or confirms regardless of pre-fill: marital status, both declarants' core identity fields (when a second declarant applies), home address, housing status, the first-time- filer gate, and the declaration place/date.

Time-versioning and the edition axis (flagged spec gap)

Form n°2042 is genuinely time-versioned — its own form code (2025TIR135) and printed edition ("DÉCLARATION DES REVENUS 2025") pin it to tax year 2025, the same shape as every other tax-return schema in this registry. Spec v0.3's edition.scheme enum remains closed to us-tax-year / gb-tax-year / award-year (SPEC.md §5.7) — France's calendar-year déclaration de revenus fits neither existing scheme without the same misleading-scheme-name problem GSP-0019 already flagged. This is the seventh reference schema to hit this exact gap, after IE Form 11S, NZ IR3, CA T1, AU myTax, SG Form B1, and DE ELSTER — published at the plain, non-edition registry path (registry/fr/dgfip/income-tax-return-2042/1.0.0/schema.json) as a workaround, consistent with all six prior cases. See spec/proposals/0019-generalize-edition-scheme-calendar-tax-year.md.

Scope and jurisdiction notes

  • Conditional requiredness/visibility is expressed with requiredWhen/ visibleWhen (GSP-0013), targeting spec v0.3.
  • declarant2* fields are gated on maritalStatus in [married, pacsed] — a couple's Pacs (civil partnership) files exactly one joint return in France, the same shape as a marriage, hence the shared gate.
  • isFirstTimeFiler uses fieldRole: eligibility in the same presentational sense already established elsewhere in this registry (GSP-0014 §2) — it changes which downstream fields/documents apply, not a pass/fail eligibility determination for the process itself.

Path to a verified claim (next step)

To advance to status: verified, a reviewer applies manual-source-review-v1 Procedure step 2 against the live, authenticated impots.gouv.fr "espace particulier" online screens (an identity-verified personal tax account), confirms the bank-details requiredness question and the exact online-screen grouping of the sections modelled here, and records the outcome here — shipping a new schema version if discrepancies are found (VERSIONING.md §3, immutability).

Re-verification

Per the practice's Cadence, nextReviewBy is set to 2027-01-01 (6 months), and in any case before the 2026 edition of form n°2042 is published, since the source content itself changes annually.

View the raw record (VERIFICATION.md)

Version history

  • 1.0.0 draft latest this page has verification record schema.json

Independent and non-affiliated

GovSchema is an independent, open-source project. This reference is not produced, reviewed, or endorsed by Direction Générale des Finances Publiques or any government. The authoritative source is always the live government form and its official instructions.