Hello, I am hoping that someone could help advise me on a issue I am having with my current “Avis d’impôts”. I benefit from a “rente viagère” (life annuity) since the passing of my husband many years ago. I am non-resident of France and have never been subject to tax on this life annuity. However, according to the current tax notice (for income declared for 2017 payable in 2018) it seems that I am now subject to tax on this life annuity? The amount was automatically entered into the “declaration d’impôts” form 2042 in box 1AL (Pensions perçues par les non-résidents - Pensions de source étrangère avec crédit d’impôt égal à l’impôt français) whereas in the past it was always in box 1AS (Pensions, retraites et rentes connues). The annuity is paid to me by a French insurance organization so the funds are not issued outside of France. Is this an error on behalf of the tax authorities? I have tried contacting them via the online web portal but have not yet received any response and taxes are payable by 17th September 2018. Many thanks in advance for any advice on this.