The French income tax declaration filing dates have been published for both residents and non-residents.

Paper returns n° 2042 and annexes

I stress that this year, non-residents have to file their paper income tax returns at the same date as French residents.

So, the last date for filng paper declarations 2042 and annexes for tax year 2014 is Tuesday 19th May, 2015,  by Midnight.

These can be downloaded from www.impots.gouv.fr in the usual manner.

Online

Those non-residents choosing to file online have until the last date for the last set of French departments ie Zone 3.

The online filing dates for Metropolitain France are staggered into three zones to prevent system overloading:

1. Départements n°s 1- 19 have until Midnight 26th May, 2015 (Ain to Corrèze, except Corsica);
2. Départements n°s 20 - 49 have until Midnight 2nd June, 2015 (Côte d'Or to Maine et Loire, including Corsica);and lastly
3. Départements n°s 50 - 974/976 (Manche to Mayotte) have until Midnight 9th June, 2015.

Note that the DOM ie Guadeloupe 971,  Martinique 972, Guyane 973,  la Réunion 974 and Mayotte 976 are in Zone 3 and have until Midnight 9th June.

Corsica although bearing n°s 2A and 2B for other purposes, is administratively n° 20 and therefore files online by Midnight 2nd June.

The time zone position of Départements 971-976  either side of Notre Dame may be relevant to what is "Midnight" for those filing online in the Western US and Canada, but it would be preferable to have filed online on 8th June.  Whether a Computer is as tolerant as an individual tax inspector in relation to late filing penalties relating to timezone differences is another issue.

The online filing facility at www.impôts.gouv.fr opens its portals on Wednesday 15th April 2015.