Box 1AF: where to declare a foreign salary (and how not to confuse it with 1AJ, 1AC or 1AG)
Box 1AF of the 2042 takes filer 1’s foreign-source salaries that qualify for a credit equal to French tax (1BF for filer 2). It’s filled via annex 2047, and its total carries over to box 8TK.
1AJ, 1AF, 1AC, 1AG: four boxes for four situations
1AJ: ordinary French salaries — and only those.
1AF: foreign salaries taxed abroad that qualify for a credit equal to French tax (a French resident’s Luxembourg salary, a German salary without cross-border status…). The total then goes to 8TK.
1AC: foreign salaries EXEMPT in France but counted for the rate (effective-rate method) — the case of a cross-border worker in Geneva.
1AG: the special case of Franco-German cross-border STATUS (living in départements 57, 67 or 68 and working in the German border zone): the German salary is then taxable exclusively in France and goes in 1AG, not 1AJ.
What amount goes in 1AF?
Not the gross on your payslip: the amount taxable in France is computed from gross minus mandatory social contributions. For a Luxembourg salary, the annual “salary, tax withholding and tax credits” certificate contains everything you need — our guided flow tells you which line to copy.
The right box, computed for you
Answer the questions of the flow matching your work country: the recap gives you the right box (1AF, 1AC or 1AG), the exact amount and the carry-overs (2047, 8TK), ready to copy-paste onto impots.gouv.fr.
Frequently asked questions
I put my Luxembourg salary in 1AJ: is that a problem?
Yes, fix it: in 1AJ it would be treated as an ordinary French salary and taxed a second time, without the credit that neutralizes double taxation. Use an amending return if you’ve already submitted.
My spouse also works abroad: which box?
Filer 2 uses the twin boxes: 1BF (tax credit) or 1BC/1BG depending on the situation — same logic, “filer 2” column.