POTE : Income tax declarations for tax households (form 2042 and appendices)

The POTE file gathers the information collected at the time of submitting the income tax return using form n°2042. This file lists tax households (for Income Tax). All persons domiciled in France (metropolitan France and overseas departments) must file an annual declaration of all their income and family expenses. This obligation concerns, regardless of the amount of their income, all persons: - Whose main residence has a rental value that exceeds 150 € in Paris and in local authorities located within a radius of 30 km from Paris, and 114 € in other areas; - Or who own a tourist plane, a tourist vehicle, a pleasure boat, one or more racehorses, or who have a secondary residence, or who use the services of a domestic employee. Non-taxable persons who do not have any of the above items should also file a tax return. They will receive a notice that it is essential to carry out certain procedures and that they may obtain the benefit of tax or social advantages.