Every year, many retirees miss out on a real tax advantage. A simple line on your return can result in a refund, even for those who do not pay tax.
In the spring, online declaration becomes a ritual for millions of taxpayers. Among retirees, this stage is often quick, sometimes too fast. Certain additional sections are ignored, due to lack of visibility or clear information, even though they can have a direct impact on the budget. In a context where every euro counts, missing out on a refundable tax credit is not trivial. Especially since the tax administration does not automatically correct these oversights.
This system concerns a very specific category of retirees and is based on a simple rule: declaring certain contributions gives entitlement to a tax credit. Unlike a traditional reduction, this credit is paid even if the taxpayer is not taxable. Concretely, this means that a retiree can receive a transfer from the tax authorities without having paid tax first. The amount depends on the amounts paid, but it can reach several tens of euros per year, or even more if the omission is repeated on several declarations. Over three years, some can recover between 180 and 300 euros, provided they correct their situation.
To benefit from it, you must still meet the conditions. The benefit is aimed at retirees who continue to contribute to a recognized trade union organization, whether it is a union of employees, civil servants or a national professional association of military personnel. Simple memberships in clubs or associations of retirees are not affected.
Another point to check: you must not have chosen the deduction of real costs for your own income, otherwise you will lose the benefit of the tax credit. In this case, the union dues must be directly deducted from the actual costs. The calculation is then quite direct: 66% of the contributions paid are returned, within the limit of 1% of the gross taxable income consisting of pensions, annuities and any salaries. A retiree who paid 120 euros over a year can thus recover a little more than 79 euros, credited directly to his bank account.
In practice, the difficulty is mainly due to the visibility of this option. It does not appear on the main form, but in an annexed declaration dedicated to tax reductions and credits. When declaring online, you must therefore remember to fill in box 7AC for declarant 1, box 7AE for the spouse or PACS partner and box 7AG for a dependent, on form 2042 RICI, in the section devoted to union contributions for employees and pensioners.
Note that those who notice it after the fact have a period of time to correct it. An online modification is possible after receipt of the tax notice, generally from the summer, and remains accessible for several months. Beyond that, a claim can be filed until the end of the second year following the collection. In other words, it is still possible to go back on several past declarations and recover the uncollected amounts.
