Taxes: how to declare student income?

In France, all citizens over the age of 18 must file an annual declaration of their funds with the state tax office, even if they do not have any. There are a few exceptions: young people under the age of 21 and students under the age of 25 who are attached to their parent’s tax household are exempt from reporting.

Declaration of independent income or attached to parents?

Depending on the income level of the parents and the student, they may be more or less interested in filing two separate returns. There is no ready-made answer to this question: in order to make a decision, you need to conduct a simulation using the tool offered on the website Impots.gouv.fr. “Even a student who has income can be declared dependent by parents and attached to their tax household; then they will have to declare their child’s income in addition to their own,” DGFIP experts explain to the Parisian.

What income to report?

Are you no longer tied to your parents’ tax family? Then you must file your tax return. But not all of your cash receipts are subject to declaration. There alimony must be given by your parents – and all the more so since your parents will claim that they are paying you this money. Checks are done, be careful not to forget these amounts.

Similarly, all earned income, including summer job, internship allowance Where student salary, must be declared, regardless of their number. Rest assured: declaring income does not necessarily mean that you will have to pay taxes. If you work alongside your studies, or if you work during the summer, your income will potentially only be taxed above €4,936. In addition, “income from internships or an apprenticeship contract is tax-free up to 19,744 euros or the annual minimum wage,” explains DGFIP. This means that even if you earned €20,000 as an apprentice (an unusual situation), your potential taxable income is only €256, so you won’t pay any taxes. Please note that you do not need to withdraw the allowance from your declared income yourself – you must declare the entire amount and check the box “apprentice” (or “trainee” or “student”), and these are the taxes that will be applied automatically. allowance. Note: Declared income refers to year N-1. Specifically, in 2023 you declare the income of 2022, in 2024 you declare the income of 2023, etc.

Do I have to declare my scholarship or money received as a gift?

Student grants based on social criteria or housing assistance such as APL do not need to be reported as taxes. Money earned from the resale of clothing or other items on online platforms, as well as small transfers from your parents or grandparents for your birthday or to help you at the beginning of the school year, are also exempt from declaring, “they count as ordinary gifts ”, explains DGFIP.

How to file a tax return?

Between the ages of 20 and 25, all young people receive a letter stating their tax identification number and asking them to file a declaration online at the website impots.gouv.fr or indicate, where applicable, that they are attached to parental income tax. This mail must be kept with care and the information contained therein must never be shared with third parties as it allows you to connect to other public services such as Ameli.fr, a health insurance site.

The tax number given in this letter allows you to file your tax return online at impots.gouv.fr. The tool is flexible enough: any completed and checked page is saved, so you can make a declaration safely, several times. In case of doubt or error, tax advisors are available by email, in your space on the website impots.gouv.fr or by calling 089 701 701 from Monday to Friday from 8:30 to 19:00. It is always possible to make changes to your declaration even after registration. The only important criterion is to respect the deadline for declaring income, which this year ranges between May 25 and June 8, 2023, depending on your department of residence.

Please note: DGFIP publishes a document to help students file their tax returns, as well as Here.