It is compulsory, but few people know it.
By losing a loved one, we do not imagine all the steps incumbent on children or heirs. In addition to the emotional shock, often, you must quickly think of the administrative: organize the funeral, notify the pension fund, the bank, the insurance, the employer if the person was still active or the family allowance fund. It is also necessary to unlock the accounts, recover the death certificate and bring together all the papers necessary for the succession. In general, it is a real obstacle course.
And in the middle of all this, another step, less obvious, is added: declaring the revenues of the deceased. Because even after his death, the tax administration claims a final tax declaration, to be made on time. A task often forgotten by those concerned, while it is compulsory and supervised by specific rules. Indeed, as explained by the tax site.gouv.fr, “The declaration of the deceased’s income is to be made within the common law deadlines. On this declaration must be brought to the deceased of January 1 on the date of his death “. No one can derogate from it, but who should pay the taxes of a deceased person? If your father or died mother was single or widower, it is up to you, as a child, to fulfill his tax obligations.
Concretely, the approach is as follows: the deceased income declaration must be made online or via the paper version. If you know the tax identifiers of your parent, it’s simpler, but you can also contact the public finance center of its last place of residence. In addition, if your parent had a real estate heritage greater than 1,300,000 euros on January 1 of the year of death, children are also required to complete the IFI declaration (property wealth tax). You must also make a declaration of succession within six months of the death of the loved one.
Regarding the income declaration, for this year, it should not be long. The 2025 tax campaign officially opens on April 10, 2025 and the limits to send its declaration are already known. Those who still hold the paper version must send it no later than Tuesday, May 20, 2025. For the online declaration, the deadlines vary according to the departments. The deadline is set for Thursday, May 22, 2025 for departments No. 1 to 19 as well as for non-residents, on Wednesday May 28, 2025 for departments No. 20 to 54, and Thursday June 5, 2025 for departments n ° 55 to 974 and 976.