How do you declare your taxes when you're a photographer?

It's time to file your tax return. For many of you, it's an anxious time, so here's a quick overview of your 2023 income tax return.

1. You are an artist

Income declared as wages and salaries must be declared on form 2042 (the classic form) in box 1GF (or the following boxes, depending on whether you are declaring 1 or 2 or are a dependent in your tax household). Be sure to enter the sum of the taxable amounts shown on the account statements provided to you by your publishers, proucteurs or OGC. The taxable amount is different from the gross or net amount received.

If you declare actual expenses, you must keep proof of the expenses you have incurred and provide it to the tax authorities on request.
Otherwise, your expenses will be lump-summed at 10% of your income. Do not indicate this anywhere, as the tax authorities will calculate the 10% deduction for themselves.

Income declared as BNC generates the obligation to complete, in addition to the 2042, a supplementary form called 2042 Cpro.

If you are under the micro BNC regime ( special regime): In your 2042 C pro, you will enter the total amount of your artistic income in box 5HQ(or the following boxes, depending on whether you are declaring 1 or 2 or have dependents in your tax household), excluding retrocessions of income and fees as well as disbursements (but not reimbursements of expenses).

Your expenses are taxed at 34% of your income. Don't indicate this anywhere, as the tax authorities will calculate the 34% deduction for themselves.

If you are filing a controlled tax return, you will need to complete (in addition to the 2042 and 2042 Cpro) a 2035, which lists your expenses by category (vehicle, office supplies, etc.). In general, your accounting software creates this document for you, and calculates your annual income (BNC or defined).
You then report your annual income on the 2042 C pro in box 5QC or 5QI, depending on whether or not you have an AGA.
For the first 5 years of your activity as an artist-author in the visual arts, you should enter this number in box 5QL (or subsequent boxes) to benefit from the 50% deduction.

Be careful!

If you are an artist, do not complete the section entitled "BA, BIC, BNC à imposer aux prélèvements sociaux". This part corresponds to the social declaration (URSSAF) for craftsmen. However, artist-authors make their social declaration on the URSSAF Limousin website. If you fill it in, you risk paying your social security contributions twice...

2. Artisan / freelance photographer

Since 2021, you have been completing a single social security and tax return, meaning that the income declared on your tax return is the income on which your social security contributions will be calculated. In step 3 of your tax return, you will therefore tick the "self-employed workers" box in the "additional data for the self-employed tax return" paragraph.

The social security form is relatively simple to complete. You fill in the amount of compulsory social contributions you have paid, as well as optional contributions (including Madelin contributions).

As for the tax questionnaire, you will attach to your 2042 a form 2042 C pro, in which you will indicate :

- If you're a micro-business taxpayer, enter the annual income from your business in box 5KO and/or 5 KP (and following boxes, depending on whether you're declaring 1 or 2 people, or whether you have dependants in your tax household). Depending on your type of activity, your expenses will be deducted at a rate of 50% (for craftsmen or service providers). Don't indicate this anywhere, as the tax authorities will calculate the 50% deduction themselves.

- If you're on the actual expense system, you'll need to fill out a 2031 form in addition to your 2042 and 2042 Cpro (box 5KC or following), which lists your expenses by category (office supplies, vehicle, etc.). Your accounting software will usually provide you with this document, along with your annual income. You will enter this result on the 2042 Cpro in box 5KC or 5KI, depending on whether or not you have called on the services of an "inspection" body (OGA, chartered accountant).

3. Self-employed photographer

You'll fill in your 2042 and 2042 CPro forms in the same way as micro-entrepreneurs, but you won't be affected by the single social security and tax declaration, since you'll pay your social security contributions directly on the URSSAF autoentrepreneurs' website.

Also :
- in step 3 of your declaration, do not check the "self-employed workers" box in the "additional data for the self-employed tax return" paragraph.
- do not complete the section entitled "BA, BIC, BNC à imposer aux prélèvements sociaux". You risk paying your social security contributions twice...

4. Freelance photographer / journalist

Your 2042 is already pre-filled with the amount of your "freelance" salaries as reported by your employer media organizations.

Your status as a journalist entitles you to a flat-rate deduction of 7,650 euros on your total annual net income. To benefit:
: you need to be a regular journalist, even if you don't need a press card.The Syndicat national des journalistes (SNJ) recommends the following statement in the declaration:"As journalism was my main, regular and remunerated activity in 2021, I have deducted 7.650 euros from taxable salaries, drawn from my profession, under the allowance for journalists' employment expenses."
- your gross annual income must be less than 93,510 euros.
- you must have opted to lump-sum your professional expenses (the 7,650 euros are therefore added to the 10% allowance for professional expenses). If you have opted to declare your professional expenses on an actual basis, you cannot benefit from the 7,650 euro allowance.

If you are entitled to it, then you will have to correct the amount of your income on your tax return by deducting the 7,650 euros in box 1AJ (or the following boxes, depending on whether you are declaring 1 or 2 or are a dependent in your tax household).
Ex: You will replace 10,000 by 2,350 (10,000 - 7,650).

Then in box 1GA, fill in the amount: 7,650

Finally, you will validate in the window: "You have indicated an amount on the"Flat-rate allowance"line. Have you deducted it from your income? Don't forget to deduct it from the declared business income so that it isn't taxed."

Stéphanie de Roquefeuil