When and how to declare your income in 2024 as a freelancer?

In spring, the birds sing, the trees bud, the days are more and more sunny... And taxes are added to the list of emails received. On this subject, the same questions come up every year. What should you declare? How? And in what timeframe exactly? Whether you are a wage porter, president of SASU, manager of EURL, individual entrepreneur or auto-entrepreneur, many specificities need to be aware of at the time of your declaration. As always, Beager is by your side. To make sure you don't forget anything, we remind you of all the steps to follow. Enough to declare your income without any disappointments.

Declare your payroll taxes

Wage portage allows a freelancer of benefit from the status of employee while maintaining its autonomy.

As part of wage portage, freelancers report their income as wages. As a paid employee, So you get a pay slip from your carrier company. This document is used as a basis for your tax return.

Are you in this situation? If the answer is yes, your declaration is made via the Usual case of salaries and wages (Case 1AJ to 1DJ according to your family situation).

Filing your taxes as the president of SASU

The acronym “SASU” refers to a single-person simplified joint stock company.

If you run this type of organization, you are required to declare:

• Corporate Tax (IS), Who applies by default : it is a tax taken from profits of SASU and that you do not state directly on your personal statement as president
• Income taxation (IR), Who is optional : it is carried out at your request. In this case company profits are taxed directly in your name, in your personal tax return, in the category of industrial and commercial benefits (BIC) Or non-commercial profits (BNC), depending on the activity.
• Salaries and wages : namely that the remuneration paid as president must be declared as salaries and wages (Case 1AJ to 1DJ).
• And the dividends : you must declare the dividends received as Income from movable capital (Box 2DC).

Declaring your taxes as a manager of EURL

THEEURL refers to a one-person company with limited liability. As manager of EURL, How you report your income depends on your business's tax option. You will therefore opt for:

• Income tax (IR) : in this case, The benefits are to be reported on your personal statement in the category of BIC Or BNC, depending on the activity.
• Corporate taxation (IS) : in this other case, your manager's remuneration is declared as a salary (1GB box). If there are dividends, they are declared as income from movable capital (Box 2DC).

💡 Good to know: since 2020, The way in which Self-Employed Workers (TNS) file their taxes has been reformed. From now on, The social declaration for self-employed persons (DSI) no longer exists and your tax return will be used for the automatic calculation of your social security contributions definitives.

Declaring your taxes as an individual entrepreneur

When you manage a sole proprietorship (also called EI) you have to declare your income according to your tax system :

• S’il s’agit du régime réel, vos bénéfices sont déclarés dans la catégorie BIC ou BNC, selon l’activité.
• S’il s’agit de la micro-entreprise, vos recettes brutes sont à reporter dans la case correspondante des revenus (cases 5KO à 5KP pour les BIC ou cases 5HQ à 5HR pour les BNC).

Déclarer vos impôts en tant qu’auto-entrepreneur

Les auto-entrepreneurs bénéficient d’un régime simplifié. Ils doivent déclarer leur chiffre d’affaires brut dans l’une des 2 catégories des bénéfices, à savoir :

• BIC : Cases 5KO (ventes de marchandises) ou 5KP (prestations de services).
• Ou BNC : Case 5HQ.

⚠️ Pour rappel : il est très important de bien faire la distinction entre les types de revenus pour ne commettre aucune erreur dans votre déclaration.

Déclaration d’impôts 2024 : les dates clés

Le calendrier de la déclaration est mis à la disposition par le gouvernement. Pour cette année 2024, il indique que dans le cas d’une déclaration papier (si impossibilité de la faire en ligne), la date limite pour faire sa déclaration est fixée au mercredi 21 mai 2024. Dans ce premier cas, cette date vaut pour toute la France, le cachet de la poste faisant foi.

Si vous optez plutôt pour une déclaration en ligne, les dates limites de dépôt de la déclaration des revenus dépendent de votre lieu de résidence et de votre mode de déclaration :

• Départements 01 à 19 et non-résidents : mardi 23 mai 2024 à 23h59.
• Départements 20 à 54 : mardi 30 mai 2024 à 23h59.
• Départements 55 à 976 : mardi 6 juin 2024 à 23h59.

Votre avis d’imposition sera ensuite disponible sur le site impots.gouv.fr entre le 24 juillet et le 2 août 2024.

Vous avez désormais toutes les informations nécessaires pour déclarer vos impôts sereinement. Prenez le temps de bien tenir compte de tous nos conseils et une fois le nez sorti de la paperasse, dormez sur vos deux oreilles. Vos prochaines missions ? Beager se charge de vous les trouver. Vous pouvez donc retourner profiter du soleil printanier.