Taxation · France · Tax Return Forms (formulaires de déclaration)
Which tax forms (formulaires) to file? 2042, 2074, 2086, 2047 and the IFU
A dedicated form for every type of investment income. This page gives French tax residents (résidents fiscaux) an overview of the role of each form — and explains when the 2074 becomes mandatory, in particular with a foreign broker.
📅 Last updated: 06/2026
The 2042 is the central tax return: all results flow into it, whether pre-filled (via the IFU from a French broker) or carried over from a schedule. The schedules (2042-C, 2074, 2086, 2047) are used to detail or calculate certain specific income items before carrying the result over to the 2042.
The choice between the PFU (flat tax, default) and the progressive income tax scale (barème progressif) is made by ticking box 2OP on the 2042 — a global option covering all investment income for the year.
The table below summarises the purpose of each form (imprimé). All schedule results are then carried over to the main tax return 2042.
| Form | Purpose |
|---|---|
| 2042 | Main income tax return (déclaration principale des revenus). Contains box 2OP (option for the progressive income tax scale instead of the PFU flat tax) and pre-filled boxes for investment income and capital gains (3VG/3VH, 2DC, 2CG…). |
| 2042-C | Special transactions: stock options, free shares (actions gratuites), as well as the carryover of certain capital gains (including digital assets / crypto) and other supplementary income. |
| 2074 | Capital gains and losses on disposal of securities (cessions de valeurs mobilières) and derivatives (produits dérivés), when the calculation is done personally (in particular with a foreign broker that does not provide a pre-filled IFU). |
| 2074-CMV | Offsetting of gains and losses and tracking of prior-year carry-forward losses (carryforward up to 10 years, same category). |
| 2074-ABT | Holding-period allowances (abattements pour durée de détention) (applicable to certain eligible securities when opting for the progressive income tax scale). |
| 2086 | Capital gains and losses on disposal of digital assets (actifs numériques, crypto assets) for individuals, under article 150 VH bis. |
| 2047 | Foreign-source income (revenus de source étrangère): application of tax treaties and foreign tax credits (dividends, interest, capital gains received outside France). |
| IFU | Single tax statement (imprimé fiscal unique): annual summary issued by the broker (dividends, interest, capital gains, withholding taxes already deducted). Serves as a verification basis — not attached to the tax return. |
| Situation | Form(s) |
|---|---|
| Stock gains / securities disposals via a French broker (IFU) | 2042 (boxes 3VG/3VH pre-filled) |
| Gains calculated personally / foreign broker | 2074 → carry over to 2042 |
| Prior-year losses to offset / carry forward | 2074-CMV |
| Disposal of crypto assets (individual) | 2086 → carry over to 2042-C |
| Stock options, free shares | 2042-C |
| Income received abroad (foreign tax credit) | 2047 → carry over to 2042 |
| Accounts held with a foreign broker | 3916 / 3916-bis |
| Option for the progressive income tax scale (instead of PFU flat tax) | 2042 — box 2OP |
With a foreign broker, you generally do not receive a French IFU and nothing is pre-filled. The process can be summarised as follows:
1. Calculate your capital gains and losses via the 2074 (and 2074-CMV for prior-year losses).
2. Declare any crypto assets via the 2086 if applicable.
3. Carry over results and foreign income to the 2042 (and 2047 for the foreign tax credit).
4. Declare accounts via 3916 / 3916-bis.
Frequently asked questions
When is form 2074 mandatory?
The 2074 becomes necessary in three main situations: (1) when you calculate your own capital gains and losses (the broker does not provide a pre-filled breakdown); (2) when you have prior-year losses to offset or carry forward; (3) when you use a foreign broker that does not issue a French-style IFU (single tax statement, imprimé fiscal unique). Conversely, with a French broker, the IFU often pre-fills boxes 3VG / 3VH on the 2042 — in that case the 2074 is frequently not required.
I use a foreign broker (IBKR, etc.): what do I need to file?
Foreign brokers generally do not issue a French IFU (single tax statement, imprimé fiscal unique) and do not pre-fill your tax return. You must therefore calculate your own capital gains and losses using form 2074, then carry the result over to the 2042. You must also declare the existence of accounts held abroad via form 3916 / 3916-bis (securities accounts and digital-asset accounts).
What is form 2086 for?
Form 2086 is used to declare capital gains and losses on the disposal of digital assets (crypto assets, actifs numériques) for individuals under article 150 VH bis. You list each taxable disposal during the year; the overall result is then carried over to the tax return. Crypto-to-crypto exchanges are not taxable, but conversions into legal tender or into goods/services are.
What is the IFU and do I need to attach it?
The IFU (single tax statement, imprimé fiscal unique) is the annual summary issued by your French broker: it consolidates dividends, interest, capital gains and withholding taxes already deducted. It is not attached to the tax return, but it serves as the basis to verify — and correct if necessary — the pre-filled amounts (boxes 2DC, 2CG, 3VG, etc.). Keep it with your supporting documents.
What are the 2074-CMV and 2074-ABT for?
These two schedules supplement the 2074. The 2074-CMV handles the offsetting of gains and losses and the tracking of prior-year carry-forward losses (carryforward up to 10 years, same category). The 2074-ABT allows the application of holding-period allowances (abattements pour durée de détention) where applicable (eligible securities acquired before 2018, when opting for the progressive income tax scale).
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This content is general education — not tax or legal advice. For binding guidance, consult a qualified tax advisor. As of: 06/2026