Declaring 2019 income tax as a household

Hi Valerie,

Hope you are staying safe and well!

Thank you for your blog entry on 2019 income tax, it’s very useful and I have some additional questions regarding my personal situation - hope you can help me that.

Last year, I have declared my first income tax in paper with my husband as a household - I was unemployed and he was working as an employee in a tabac shop. Both of us then started as micro-entrepreneurs separately in April and July 2019. Currently we only have one online account on impotsgouv.fr of his name with him as declarant 1 and me declarant 2. This year, we’ll have to declare 3 incomes - his salary from the tabac shop and both our separate incomes as micro-entrepreneurs. I have downloaded our individual ‘Attestation fiscale (annuelle)’ statements from URSSAF and both our regime fiscal fall under ‘Prestations BIC’ or ‘Prestations de services commerciales et artisanales’.

1) We did not opt for Impot liberatoire - so which boxes on the form 2042 C Pro ( 1st section on page 2 ) do we fill in our yearly turnovers as declarants 1 and 2?

2) As you mentioned, I know about ‘Durée de l’exercice: nombre de mois si inférieur à 12’ and we have to fill it since we started ME in 2019 but what is ‘Cession ou cessation d’activité en 2019’ ? Do we need to tick it?

3) Since this is not our first declaration, we are going to do it online this year. How do we fill in my husband’s tabac shop salary on a separate form ( I remember his salary was automatically recorded in the tax form last year? I dont remember clearly. ) Which form is this and how do we do it together with the additional incomes from ME?

So many questions! Thank you so much in advance and take care!

Cindy