The single tax return form, or IFU (“imprimé fiscal unique”), applies to any entity that pays dividends, interest, or other types of income from movable capital. But what is the IFU? What does it contain? How do you fill out the IFU form, and where do you file it? This article answers the most important questions on the subject.

What’s in this article?

• What is the IFU?
  
• Whom does the IFU concern?
  
• What is the IFU used for?
  
• What does the IFU contain?
  
• When should the IFU be completed?
  
• How do I fill out the IFU?
  

What is the IFU?

The IFU is a tax document that summarizes all securities income and transactions paid by a paying institution to a beneficiary during a year. It is a legal obligation fulfilled through Form n°2561, also known as the 2561 declaration.

Whom does the IFU concern?

The paying institution or debtor of the income is responsible for completing a single form each year for each recipient of income from transferable securities. This summary declaration is sent to the tax authorities and the recipient, thus ensuring tax transparency for all parties involved. The main types of income to be declared are dividends and interest on shareholders’ current accounts.

Paying institutions typically include businesses that distribute income from securities to their shareholders, banks, insurance companies, asset management firms, and online brokers. As a recipient, you might receive multiple single tax forms each year if you have accounts with multiple institutions; for example, you might receive an IFU from a bank and another from your business in the same year.

What is the IFU used for?

The IFU helps the beneficiary to complete their income tax return (Form n°2042). With the information provided in the IFU, the payee’s tax return includes prepopulated amounts reported by the paying institution. It is important for the recipient to verify the accuracy of these reported amounts and make any necessary corrections when filing their tax return.

You can further simplify your administrative procedures with Stripe Tax, an advanced tool that provides you with detailed reports on your transactions and income for the year.

What does the IFU contain?

The IFU contains several sheets: n°2561, n°2561 bis, n°2561 ter, and n°2561 quater (if applicable).

Sheet n°2561

Sheet n°2561 contains information identifying the paying institution and the recipient of the income from movable capital. It includes a section detailing the main movable capital income paid by the paying institution, such as dividends and interest on shareholders’ current accounts.

Sheet n°2561 bis

Sheet n°2561 bis covers the less common income from movable capital, including those related to futures markets, equity savings plans for financing small and medium-sized enterprises (PEA-PME), venture capital companies (SCR), venture capital mutual funds (FCPR), professional private equity funds (FPCI), and real estate investment trusts (FPI).

Sheet n°2561 ter

Sheet n°2561 ter is sent to the beneficiary. It summarizes all the information provided by the paying institution and serves as proof of the tax credit. The recipient of the income must keep it in case of a request from the tax authorities.

Form n°2561 quater

Form n°2561 quater must be completed only if the beneficiary is a resident for tax purposes outside France, in a member state of the European Union.

When should the IFU be completed?

The IFU must be submitted electronically to the tax authorities by February 15 of the year after the payment of income from transferable securities. For example, for dividends paid in 2024, a copy of the IFU must be filed electronically by February 15, 2025.

How do I fill out the IFU?

The form must be completed electronically, via Electronic Forms Interchange (EFI) or Electronic Data Interchange (EDI). Both methods are available in the business section of the Direction générale des Finances publiques website, through the “Tiers déclarants” (Third-party declarants) service.

On the single tax return form, the payer of the income must state their business name, address, and SIRET (establishment directory identification system) number. It must also include the beneficiary’s information, such as first and last name, date and place of birth, and sex for a natural person, or the business name, SIRET number, and registered office address for a legal entity (such as a business or association).

To help you fill in Form n°2561, the French government provides a downloadable IFU guide.