Actual costs 2022: what can you deduct?


[FRAIS REELS] Taxpayers have the option to declare their professional expenses for their actual amount. We then speak of real costs.

[Mise à jour du lundi 09 mai 2022 à 09h44] Failing this, the tax authorities will apply a flat-rate deduction of 10% for professional expenses incurred during the assessment year. However, this advantage is limited, as it is capped at 12,829 euros for the year 2021. Taxpayers with higher costs can opt for the declaration of professional expenses for their actual amount. We then speak of real costs. But how do you know if you’re affected? Calculating the actual costs is tedious. First you need to determine if the actual cost option is sufficient : all professional expenses incurred during the tax year must be stated (meals, travel, telecommuting, material costs, etc.). Keep in mind that not all of these costs are accounted for in the same way. Use the handy 2022 tax brochure to make sure you don’t forget anything.

Make sure these charges are legit. HASin other words, that they are inherent in your professional activity, and that alone, and that they are requires to this one. Check if you can justify them (invoices, expense reports, etc.). All these supporting documents must be kept within three years during a tax audit. If this is not the case, you run the risk that the tax authorities refuse the option of real costs. If you meet the three previous criteria, enter the total amount of the actual costs box 1AK of the declaration. Accompany your declaration with a note listing all your expenses on plain paper, or on the last page, at the end of the online declaration. Do not add supporting documents to your declarationbut just keep them.

Distance from the workplace is the main reason for forcing an employee to eat their meals away from home. He may have to have lunch outside his company if it doesn’t offer a collective catering solution. In this case, if he has complete and accurate supporting documents, the amount of the additional costs corresponds to the difference between the price of the meal paid and the amount determined by the administration for a meal at home, i.e. EUR 4.95 in 2022. In the absence of detailed supporting documents, the additional costs are estimated at EUR 4.95.

The employee is not obliged to take a meal break at his workplace in order to deduct the costs incurred. So if he has specific supporting documents, he can deduct the amount of the additional costs by making the difference between the price of the meal paid in the “canteen” and 4.95 euros.

The mileage costs are generated by traveling between the employee’s home and his workplace. They represent the bulk of the actual costs declared and are deductible up to a maximum of 40 kilometers between the company and the taxpayer’s place of residence. Travel by company car can also be declared.

In the context of the health crisis, the government has announced the extension of the exceptional measures on teleworking for the 2021 tax year. employees have to incur professional costs that have become necessary due to this work organization,” the Minister of Economic Affairs noted in a press release published at the beginning of March. Very concretely, two types of situations can arise:

  1. During the year 2021 you received an allowance from your employer for the costs of teleworking (fees, lump sums or reimbursements of actual costs): it is exempt from income tax”within 2.50 € per day, 55 € per month and 580 € per year”† “In practice, it is up to employers to identify in the information they send to the tax authorities the benefits or allowances that are exempt from income tax,” it is recalled. “The amount of the pre-filled taxable income on the tax return may therefore in principle not contain such surcharges. Employees will be able to guarantee this when declaring their 2021 income, by checking the pre-filled amounts on their pay slips (or the annual tax certificate from their employer)”.
  2. For the year 2021, you prefer the deduction of professional expenses for their real amount: in this case the expenses directly related to working from home “flat-rate deductible up to the same amountsthe taxpayer retains the option to deduct them for their exact amount if it is more favorable to them. on the site impots.gouv.fr “, we explain.

To calculate the amount of the actual costs, the employee must keep the invoices. Expenses generated in the professional context include food, documentation and training costs (when borne by the employee), purchase of mandatory clothing (e.g. work overalls) and related transportation costs, such as gasoline, car insurance, parking, maintenance – or tolls. In the absence of supporting documents, the taxpayer will be able to determine and deduct a fixed price for the meal, from which the amount of restaurant checks and the employer’s contribution will be deducted.

What are the actual tax-deductible expenses?

Actual costs are tax deductible only under certain conditions. They must result from the exercise of a gainful professional activity and be paid in the same year as the income is collected. It is mandatory to justify these costs and to keep the receipts for the next three years. However, these do not have to be included in the tax return. The employee should only be able to submit them to the public finance department if requested to do so. The actual costs and the total amount must be stated in a letter enclosed with the declaration.

If the employee opts for the declaration of his actual costs instead of the automatic deduction of 10%, he may also include the contributions paid to the unions. All fees and allowances for labor costs must be on the tax return.

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