Tax declaration Box 1AS 8TK Form 2042 for someone, uh, "intellectually challenged"

[jack93]

Hello,

I am doing the tax declaration for 2012 for my late father (who passed away earlier this year) (and yes, I realize it is a bit late, I hope I will not be unduly penalized for this).

Even after having read the French tax FAQ in this forum I am still not quite sure how to fill out boxes 1AS and 8TK in Form 2042. My father's situation was analogous to that of a UK teacher - he received a civil servant's pension from his home country, taxes were deducted at source from said pension in the home country. He had zero income in France. Let us say his pension (gross) was sum "x". Am I correct in assuming that this sum "x" should be entered in both box 1AS and box 8TK, i.e., box 1AS is all income, including non-French income, "x" + zero in my father's case? Box 8TK is apparently only sum "x", the gross pension. Or should I enter the amount "0 euro" in box 1AS, i.e., is box 1AS only meant for French income? Am I further correct in assuming that my father's net pension (gross pension minus taxes deducted in the home country) is irrelevant for the French tax declaration?

Sorry about this, I understand this question has been asked repeatedly on this forum (read: the horse has been flogged to death ...), but as my father's heir I really do not want to be taxed double if I make a mistake in filling out Form 2042.

I am not in France at the moment, so I cannot pop by the French tax office to get an answer in person; I tried ringing a total of three phone numbers I found on the Internet, no luck, so I assume I will not receive an answer to the e-mail I wrote either.

Thanks in advance,

jack93

[parsnips]

[quote user="jack93"]Hello,

I am doing the tax declaration for 2012 for my late father (who passed away earlier this year) (and yes, I realize it is a bit late, I hope I will not be unduly penalized for this).

Even after having read the French tax FAQ in this forum I am still not quite sure how to fill out boxes 1AS and 8TK in Form 2042. My father's situation was analogous to that of a UK teacher - he received a civil servant's pension from his home country, taxes were deducted at source from said pension in the home country. He had zero income in France. Let us say his pension (gross) was sum "x". Am I correct in assuming that this sum "x" should be entered in both box 1AS and box 8TK, i.e., box 1AS is all income, including non-French income, "x" + zero in my father's case? Box 8TK is apparently only sum "x", the gross pension. Or should I enter the amount "0 euro" in box 1AS, i.e., is box 1AS only meant for French income? Am I further correct in assuming that my father's net pension (gross pension minus taxes deducted in the home country) is irrelevant for the French tax declaration?

Sorry about this, I understand this question has been asked repeatedly on this forum (read: the horse has been flogged to death ...), but as my father's heir I really do not want to be taxed double if I make a mistake in filling out Form 2042.

I am not in France at the moment, so I cannot pop by the French tax office to get an answer in person; I tried ringing a total of three phone numbers I found on the Internet, no luck, so I assume I will not receive an answer to the e-mail I wrote either.

Thanks in advance,

jack93

[/quote]

Hi,

   I assume by "home country" you mean the UK - if not , you would need to check the double tax treaty between France and the "home country" to be sure that the provisions are the same as in the UK/France treaty..

   If it was the UK, then the gross pension should be entered at 1AS on form 2042 and again at box 8TK.  ,also at sec VI on form 2047,    In your case ,all these entries will be the same.

[Gardian]

Just for clarification, presumably your late Father was resident in France and thus 'imposable'?  That would seem to be the case given your need to submit a tax declaration. BTW, presuming that these are the circumstances, I would hope that the Impots would be 'understanding' over a late submission.

I'll come back later - dinner beckons !!! 

[Gardian]

Having now re-read your post, I've nothing to add to Parsnip's comprehensive reply.

Just to say though that if you've got a copy of one of your Father's previous (or current) Declaration Preremplie, it should give you details of his local tax office.

An email to them (any of us on here could help with a halfway decent form of French wording if you need it) would probably help over any potential penalty for a late return. They're usually pretty understanding, particularly in your circumstances.

All the best.