Impot form, Section 6 CHARGES DEDUCTIBLES

[mogs]

I apologise if this has been asked before, I did a search and found lots of posts re CSG but it didn't answer my question.

"CSG deductible connue, calculee sur les revenus du patrimoine" already there is a typed figure of 0 in the box

We don't receive a pension but declare offshore earnings and pay tax here in France. I am not sure what this is for could someone explain please? Is it anything to do with the Contributions Sociale - the sum to pay the country's deficit, which we pay annually?

Do we put our cotisations we pay to URSSAF in this box?

Thanks for help.

[suein56]

[quote user="mogs"]"CSG deductible connue ...  Is it anything to do with the Contributions Sociale - the sum to pay the country's deficit, which we pay annually?[/quote]

Yes.

[quote user="mogs"] Do we put our cotisations we pay to URSSAF in this box? [/quote]

No, those go in box 6DD at the bottom of the same column, under 'déductions diverses'.

Sue

[mogs]

Thanks Sue, as we pay the Contribution Sociale why is there a O in the box? Should we change it to the figure we paid last year?

[mogs]

Sorry forgot to ask, can we claim against our URSSAF contributions?

[suein56]

[quote user="mogs"]Sorry forgot to ask, can we claim against our URSSAF contributions?[/quote]

Yes, you enter the figure that is on the annual-end-of-year-letter you should have received recently from URSSAF.

[quote user="mogs"]... as we pay the Contribution Sociale why is there a O in the box? Should

we change it to the figure we paid last year?

[/quote]

That I am not 100% sure about as on our return the figure is already entered by the Tax Office; and I don't know how they calculate it. The allowance seems to be about 40% of what we paid in CSG in the previous year.

Sue

[parsnips]

[quote user="suein56"][quote user="mogs"]Sorry forgot to ask, can we claim against our URSSAF contributions?[/quote]

Yes, you enter the figure that is on the annual-end-of-year-letter you should have received recently from URSSAF.

[quote user="mogs"]... as we pay the Contribution Sociale why is there a O in the box? Should

we change it to the figure we paid last year?

[/quote]

That I am not 100% sure about as on our return the figure is already entered by the Tax Office; and I don't know how they calculate it. The allowance seems to be about 40% of what we paid in CSG in the previous year.

Sue

[/quote]

Hi,

      Last years CSG demand should have a figure for CSG deductible at the bottom of the form ---if this is different from the figure pre-printed on the 2042 you can correct it (and I would send a copy of the CSG demand with your declaration).

[mogs]

Thanks for your help. So just to clarify I add the figure for URSSAF and send a copy of the "attestation de versement" in box 6DD

and the amount of CSG I correct the 0 already in the box and put the figure we paid?

This is the figure on the avis d'imposition prelevements sociaux 2009 ?

Oh and I forgot to ask, these figures only go on form 2042 don't they?

[parsnips]

[quote user="mogs"]Thanks for your help. So just to clarify I add the figure for URSSAF and send a copy of the "attestation de versement" in box 6DD

and the amount of CSG I correct the 0 already in the box and put the figure we paid?

This is the figure on the avis d'imposition prelevements sociaux 2009 ?

Oh and I forgot to ask, these figures only go on form 2042 don't they?[/quote]

Hi,

 All correct re CSG;--- someone else will have to confirm re URSSAF.

[suein56]

[quote user="mogs"] So just to clarify I add the figure for URSSAF and send a copy of the "attestation de versement" in box 6DD

[/quote]

Yes; then on the line below you put URSSAF/cotisations CMU followed by your cotisant/reference number - but then I do this as I declare online so don't have to send in justicatifs with my declaration.

[quote user="mogs"] ... and the amount of CSG I correct the 0 already in the box and put the figure we paid?

This is the figure on the avis d'imposition prelevements sociaux 2009 ? [/quote]

As I said before our allowance = montant de la CSG déductible - which is already filled in on our tax declaration - comes out at about 48% of the total CSG we paid them last year.

The figure Parsnips is talking about is on page 4 - ie the last page - of your Avis d'imposition prélèvements sociaux 2009;

<< montant net à payer = whatever amount you paid them in November 2009

and below that:

<< montant de la CSG déductible pris en compte pour l'imposition etc = ** the figure they have allowed you for the year.

The ** figure is the one that goes in box 6DE, not the amount you paid them, unless both sums are the same.

Sue

[mogs]

Thanks Sue for the explanation but I think I might have a problem.

On my avis d'imposition prelevements sociaux 2009 on page 4 I have

Revenues etrangers = the amount

Base imposable = the same amount as revenue

Taux de l'imposition = 0.50 %

Montant de l'imposition - the amount

Total net de l'imposition = the amount

Montant net a payer = the amount

but underneath that there is no other figure,

it just says

Le montant des prelevements sociaux figurant sur le present avis, and

est verse a la security sociale et a differents organismes sociaux

so I am confused, does this mean anything to you

[suein56]

[quote user="mogs"]Montant net a payer = the amount

but underneath that there is no other figure,

it just says

Le montant des prelevements sociaux figurant sur le present avis, and

est verse a la security sociale et a differents organismes sociaux so I am confused, does this mean anything to you[/quote]

Ah yes, you are not paying the full 12.1% I am paying, which is CSG + CRDS + PSCA! Your payment comprises just the 0.5% CRDS ,which is not then allowable against any future year - hence the 0 in column 6DE.

Only the CSG + PSCA payments seem to be allowable at 50% for the following year.

So count your blessings you only pay 0.5% and not what we pay!!

On the other hand I have no idea why you are paying 0.5%, perhaps Parsnips can answer why that is.

Sue

[mogs]

Blessings counted, thanks Sue. I'll await if Parsnips has any answers.

[allanb]

[quote user="parsnips"]Last years CSG demand should have a figure for CSG deductible at the bottom of the form --- if this is different from the figure pre-printed on the 2042 you can correct it...[/quote]

Just a footnote: my CSG demand based on 2008 income showed that figure, just as you say, but confusingly stating that it would be deductible in taxing my 2010 income*.  I'm sure this is an error and that it means 2009 income declared in 2010. But it's in a computer-printed form and I wonder whether other people will get the same thing.

* "...pris en compte pour l'imposition des revenus perçus en 2010"

[allanb]

[quote user="suein56"]Only the CSG + PSCA payments seem to be allowable at 50% for the following year.[/quote]

In fact I think it's only the CSG that gets you the deduction. 

The CSG is 8.2% on certain income, and the deduction (in the following year) is 5.8% of the same income.  (At least, that's been true in my case for the last two years - since I found those rates and checked the numbers.)

If it's generally true, you could simply say that the deduction is about 71% of the CSG.