Form 2047: the mandatory form for foreign income
The 2047 is the 2042’s annex for any foreign-source income: cross-border salaries, foreign pensions, dividends or interest from foreign accounts. You detail each income there, then carry the totals to the matching boxes of the 2042.
Who must file a 2047?
Anyone domiciled in France who received foreign-source income: a Luxembourg, German, Belgian or Swiss salary, a foreign pension, rental income from property abroad, dividends or interest paid by a foreign bank.
In practice this concerns cross-border workers first — but also anyone with a simple interest-bearing account or a portfolio at a foreign broker.
How it connects to the 2042
The 2047 is a detail document: each income is classified according to the treaty’s treatment. Income taxable in France carries over to its normal boxes; income qualifying for a credit equal to French tax goes through frame 6 then boxes 1AF/1BF and 8TK of the 2042.
Online, add it from “Déclarations annexes” at the start of the impots.gouv.fr flow: the carry-over boxes then appear automatically.
Your 2047 + 2042, pre-computed
The “French cross-border return (2042 + 2047)” flow gives you every frame of the 2047 and every box of the 2042 with the right amount, to copy as-is.
Frequently asked questions
I forgot the 2047 in previous years: what should I do?
File an amending return for the years still open. If the income qualified for a credit equal to French tax, regularizing generally costs nothing — better to do it before the administration asks, as automatic information exchange reports foreign income to them.
Does the 2047 replace form 3916?
No: the 2047 declares foreign INCOME, the 3916 declares foreign-held ACCOUNTS. A cross-border worker with a Luxembourg account often files both.