France · forms
Which French forms cover rental income for a non-resident?
A map of the common form chain, without pretending every owner uses the same return.
Direct answer
Unfurnished rent commonly flows through form 2042 and, under the actual regime, form 2044. Furnished rent is reported through 2042-C-PRO; a real-regime furnished activity also uses a business return such as form 2031 before the result reaches the personal return.
Working route
Unfurnished route
Start with the property-income section of the personal return. Determine whether the micro-property or actual-expense route applies before choosing the annex.
Furnished route
Start with the furnished-rental category and identify micro-BIC versus the real regime. Do not mix furnished and unfurnished rent in one box.
First-year registrations
A first furnished-rental year can require business-registration and CFE steps in addition to the annual income return.
Hard stop
Form numbers do not resolve classification. If the accommodation, services or ownership vehicle changes the activity, confirm the category before filing.