2024 taxes: financial difficulties, serious illness… is it possible to request an extension to pay or reduce the amount ?

If you are going through a difficult financial period, it is possible to do an appeal to the tax authorities.

Taxpayers should receive or have already received their 2023 income tax notice by the end of August. If paying the amount due is a problem, there are several options available to request an extension or a reduction in the amount to be paid.

Exceptional financial difficulties

To obtain a payment extension, taxpayers must demonstrate exceptional financial difficulties, such as unemployment or serious illness, which make payment difficult. This request can be made online on the impots.gouv.fr website, at the tax center counter, or by mail with form no. 4805-SD.

It is necessary to provide a copy of the tax notice, a bank account number, as well as supporting documents on personal income and expenses and, for married or civil partnership couples, those concerning the partner. The request is examined within two months, or up to four months for more complex cases. In the absence of a response within this period, the request is considered rejected. A payment schedule is then proposed if the request is accepted.

Free remission

If a taxpayer is unable to pay part or all of their taxes, they can also request a free remission. This procedure aims to reduce the amount of tax due or to cancel late payment penalties and interest. The request is made according to the same terms as for the payment deadline. The tax administration examines each request individually and issues its decision within two months, or four months for complex requests.

In the absence of a response within these deadlines, the request is considered rejected. It is then possible to appeal to a departmental tax conciliator, the mediator of the economic and financial ministries, or the administrative court.