and now ! How to deduce them?

[FRAIS REELS] The first tax deadline arrives on Tuesday 24 May at midnight.

[Mise à jour du mardi 24 mai 2022 à 08h30] You took the time to complete your 2022 tax return ? The first deadline is Tuesday 24 May 2022, at midnight. It concerns non-residents and those residing in wards 01 at 19. The second deadline expires on Tuesday 31st May for departments 20 to 54 and those using the paper form. The declaration period ends definitively on Wednesday 8 June, with departments 55 to 976. Be careful if you are tempted to send it. The tax return is an opportunity to ask yourself about the expenses you incurred during the tax year, in order to optimize your personal income tax. Think about your business expenses.

Failing this, the Revenue Agency applies a flat-rate deduction of 10% for professional expenses incurred in the tax year. This benefit is however limited to 12,829 euros for the year 2021. Taxpayers whose expenses are greater can opt for the declaration of professional expenses for the actual amount. Let’s talk about real costs:

  1. It is necessary to determine whether the actual cost option is adequate : all professional expenses incurred during the tax year (food, travel, teleworking, equipment costs, etc.) must be listed.Note that not all of these fees are accounted for the same way. As regards the expenses for meals, in the absence of a company canteen, the amount of expenses must be calculated by making the difference between the price of the meal paid and the ceiling defined by the Revenue Agency (4.95 euros). Mileage costs represent the distance traveled between the workplace and home. Up to 40km away, or 80km round trip can be deducted. “When the distance between home and workplace exceeds 40 km (ie 80 km round trip), the mileage is taken into account only for 40 km “, we recall on the taxman’s website.
  2. To evaluate the costs of using the vehicle you have two options: in real terms if you have all the bills (tolls, fuel, maintenance, etc.); using the mileage allowance scale. In the end, LI am telecommuting expenses it can be deducted up to the limit of 2.5 euros per telework day (or 580 euros over the year). Consult the practical tax brochure to not skip anything.
  3. Make sure these allegations are legitimate. HASin other words, that they are inherent to your professional activity, and only to it, and that they are necessary to this.
  4. V.Check that you are able to justify them (invoices, expense reports, etc.). All these supporting documents must be kept within three years, in the event of a tax audit. Otherwise, there is a risk that the tax authorities will reject the real cost option.
  5. Report the total amount of actual expenses in box 1AK of the tax return.
  6. Accompany your statement with a note detailing all of your expenses on plain paper, or on the last page, at the end of the online declaration. Do not attach supporting documents to the declarationbut keep them.

The distance from the workplace is the main reason that forces an employee to eat outside the home. He may have to have lunch outside his company if it does not offer a collective catering solution. In this case, if in possession of complete and precise supporting documents, the amount of the additional costs corresponds to the difference between the price of the meal paid and the amount defined by the administration for a meal consumed at home, i.e. 4.95 euros in the 2022. In the absence of detailed supporting documents, the additional costs are estimated at € 4.95.

The worker is not obliged to take a lunch break at his workplace for the expenses incurred to be deductible. Therefore, if in possession of specific supporting documents, he can deduct the amount of additional costs by making the difference between the price of the meal paid in the “canteen” and € 4.95.

The kilometric expenses they are generated by the movements between the employee’s home and the workplace. They represent most of the actual costs declared, and are deductible up to a maximum of 40 kilometers between the company and the taxpayer’s place of residence. The company car trip can also be declared.

In the context of the health emergency, the government announced the extension of the exceptional measures on teleworking for tax year 2021. “The fight against the spread of the Covid-19 epidemic has once again resulted in a high use of teleworking from home in 2021, leading a large number of employees to incur professional expenses made necessary by this organization of work “, observes the Minister of Economy in a statement released at the beginning of March. Very concretely, two types of situations can arise:

  1. During the year 2021 you received an indemnity from your employer to cover the costs of teleworking (reimbursements, lump sums or actual expenses reimbursements): it is exempt from Irpef “within 2.50 € a day, 55 € per month and 580 € per year “. “In practice, it is up to employers to identify, in the information they send to the tax authorities, the refunds or allowances exempt from income tax”, he recalled. “So, the pre-filled taxable income amount on your tax return should not, in principle, include such allowances. Employees will be able to guarantee this when they declare their 2021 income, by checking the pre-filled amounts against their paychecks (or the annual tax certificate issued by the employer) “.
  2. For the year 2021 we prefer the deduction of professional expenses for their actual amount: in this case the expenses directly related to teleworking from home “it can be deducted on a flat-rate basis up to the same amountthe taxpayer retaining the possibility of deducting them for their exact amount if this is more favorable to them on the site “, we explain.

To calculate the amount of actual expenses, the employee must keep the invoices. The expenses generated in the professional field concern the costs of food, documentation and training (when they are paid by the employee), the purchase of mandatory clothing (overalls, for example), and the related transport costs, such as gasoline. , vehicle insurance, parking, maintenance or toll charges. The taxpayer, in the absence of supporting documents, will be able to determine and deduct a fixed price for the meal, from which the amount of the restaurant vouchers will be subtracted, as well as the employer’s contribution.

What are the actual tax deductible expenses?

Actual costs are tax deductible only under certain conditions. They must result from exercising a paid professional activity and be paid in the same year as the income is collected. It is mandatory to justify these expenses and keep the receipts for the next three years. However, these do not need to be included in the tax return. The employee simply needs to be able to present them to the public finance center if the latter requests it. The actual costs must be detailed in a letter attached to the tax return and their total amount must be indicated.

If the employee opts for the declaration of his actual expenses rather than the automatic 10% reduction, he can also include the contributions paid to the trade unions. All allowances and reimbursements for work expenses must be shown in the tax return.

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