Income Tax: Key Dates for July

Although the tax filing season ended in June, taxpayers will receive important news from the tax authorities in July. There are three key dates to keep in mind.

Starting July 24, the tax authority will begin sending individuals their 2024 income tax notices, based on the 2023 income tax returns they filed this spring. This document is essential for certain procedures, such as applying for financial assistance or applying for a mortgage. It also provides a current overview of the income tax the taxpayer has already paid for the previous year and any additional amount that may need to be paid in the fall to settle their account with the tax authorities.
 

The date on which the tax notice is received depends on the taxpayer’s usual method of interacting with the General Directorate of Public Finance. Taxpayers who filed their returns online will receive an email between July 24 and August 2, 2024, informing them that their tax notice is available in their account on impots.gouv. Taxpayers who receive a paper notice will find it in their mailbox between July 24 and August 29.
 

This schedule applies to taxpayers who have no outstanding income tax liability. For others, the schedule is slightly shorter. Taxpayers filing electronically will receive their notices between July 26 and August 2. For those filing on paper, notices are expected to be received between July 25 and August 23.
 

The tax notice also allows taxpayers eligible for a tax refund to confirm that they did indeed overpay their income tax last year. This overpayment will be refunded to them on July 24 or 31 via bank transfer to the account on file with the Treasury. It is important to verify and, if necessary, update the designated account before July 2 to ensure that the money is deposited into the correct account. If no bank account information is provided, the tax authority will issue a check mailed to the taxpayer’s last known address.
 

Finally, starting July 31, the online service for correcting tax returns will be available through December 4, inclusive. This service allows taxpayers who filed their returns online to add or remove income that was omitted or incorrectly reported, or to correct an error related to a tax benefit. This change triggers the issuance of a new tax notice, which may result in an upward or downward adjustment to the tax due for 2023. It is important to act quickly if an error is found, as late-payment interest may apply.