{"id":32151,"date":"2026-11-09T08:55:56","date_gmt":"2026-11-09T07:55:56","guid":{"rendered":"https:\/\/balmontconseil.com\/formulaires-non-residents\/"},"modified":"2026-11-09T08:58:49","modified_gmt":"2026-11-09T07:58:49","slug":"formulaires-non-residents","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/formulaires-non-residents\/","title":{"rendered":"Les formulaires des non-r\u00e9sidents expliqu\u00e9s"},"content":{"rendered":"<style>@import url('https:\/\/fonts.googleapis.com\/css2?family=Inter:wght@400;500;600&family=Geist+Mono:wght@500&display=swap');#Content>.content_wrapper>.mfn-page-title{display:none!important}#Subheader{display:none!important}#Content{padding-top:0!important}#Content .section_wrapper{max-width:none;padding:0}html,body{overflow-x:clip}#bcv,#bcv :where(*:not(svg,svg 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type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"CollectionPage\",\"name\":\"Les formulaires des non-r\u00e9sidents expliqu\u00e9s\",\"description\":\"Les 5 formulaires fiscaux \u00e0 conna\u00eetre quand on part, qu\u2019on vit \u00e0 l\u2019\u00e9tranger ou qu\u2019on revient : \u00e0 quoi ils servent, les cases cl\u00e9s, un exemple chiffr\u00e9.\",\"url\":\"https:\/\/balmontconseil.com\/en\/formulaires-non-residents\/\"}<\/script><div id=\"bcv\" class=\"final\"><div class=\"wrap\"><div class=\"crumbs\"><a href=\"\/\">Accueil<\/a> \u203a Les formulaires des non-r\u00e9sidents expliqu\u00e9s<\/div><div class=\"grid\"><main class=\"main\" style=\"max-width:860px\">\n<div class=\"meta\"><span class=\"pill mono\">impots.gouv.fr<\/span><span class=\"metaline\">Versions 2026 \u00b7 5 formulaires<\/span><\/div>\n<h1>Les formulaires des non-r\u00e9sidents expliqu\u00e9s<\/h1><p class=\"lead\">Partir, vivre \u00e0 l\u2019\u00e9tranger, revenir : chaque \u00e9tape a son formulaire. Voici, formulaire par formulaire, \u00e0 quoi il sert, qui doit le d\u00e9poser, les cases qui comptent et un exemple chiffr\u00e9, avec le texte officiel.<\/p>\n<ul class=\"list\"><li><a href=\"\/formulaires-non-residents\/2041-e\/\">Annexe n\u00b0 2041-E : 2041-E : la retenue \u00e0 la source sur les salaires et pensions de source fran\u00e7aise d\u2019un non-r\u00e9sident<\/a><small>Notice n\u00b0 50318#29 \u00b7 revenus 2025<\/small><p>Vous vivez hors de France et touchez un salaire ou une pension de source fran\u00e7aise : une retenue \u00e0 la source est pr\u00e9lev\u00e9e au fil de l\u2019ann\u00e9e, puis report\u00e9e sur l\u2019annexe 2041-E de votre d\u00e9claration. Pour une grande partie du revenu, cette retenue est le dernier mot.<\/p><\/li><li><a href=\"\/formulaires-non-residents\/2042-nr\/\">Formulaire n\u00b0 2042-NR : 2042-NR : d\u00e9clarer ses revenus l\u2019ann\u00e9e o\u00f9 l\u2019on quitte la France ou l\u2019ann\u00e9e o\u00f9 l\u2019on revient<\/a><small>Formulaire n\u00b0 11942*24 \u00b7 revenus 2025<\/small><p>L\u2019ann\u00e9e d\u2019un d\u00e9part ou d\u2019un retour se d\u00e9clare en deux morceaux : les revenus per\u00e7us pendant que vous \u00e9tiez r\u00e9sident vont sur la d\u00e9claration 2042, ceux de source fran\u00e7aise per\u00e7us pendant que vous \u00e9tiez non-r\u00e9sident vont sur l\u2019annexe 2042-NR.<\/p><\/li><li><a href=\"\/formulaires-non-residents\/2047-revenus-etrangers\/\">Formulaire n\u00b0 2047 : 2047 : d\u00e9clarer en France ses revenus de source \u00e9trang\u00e8re ou encaiss\u00e9s \u00e0 l\u2019\u00e9tranger<\/a><small>Notice 2047-NOT n\u00b0 50545#28 \u00b7 revenus 2025<\/small><p>Vous \u00eates domicili\u00e9 en France et vous percevez des loyers, des dividendes, un salaire ou une pension venant de l\u2019\u00e9tranger : ils se d\u00e9clarent d\u2019abord sur la 2047, puis se reportent sur la 2042. Avoir pay\u00e9 l\u2019imp\u00f4t \u00e0 l\u2019\u00e9tranger ne dispense pas de les d\u00e9clarer.<\/p><\/li><li><a href=\"\/formulaires-non-residents\/2048-imm\/\">Formulaire n\u00b0 2048-IMM : 2048-IMM : la plus-value d\u2019un non-r\u00e9sident qui vend un bien immobilier en France<\/a><small>Notice 2048-IMM-NOT n\u00b0 51962#10 \u00b7 cessions \u00e0 compter du 15 f\u00e9vrier 2025<\/small><p>Vous vivez \u00e0 l\u2019\u00e9tranger et vous vendez un appartement ou une maison en France : la plus-value est calcul\u00e9e sur la d\u00e9claration 2048-IMM, que le notaire d\u00e9pose avec le paiement de l\u2019imp\u00f4t dans le mois qui suit l\u2019acte. Le prix net que vous recevez en d\u00e9pend.<\/p><\/li><li><a href=\"\/formulaires-non-residents\/2074-etd\/\">Formulaire n\u00b0 2074-ETD : 2074-ETD : la d\u00e9claration d\u2019exit tax quand on quitte la France avec un portefeuille important<\/a><small>Notice 2074-ETD-NOT n\u00b0 51602#15 \u00b7 transferts de 2025<\/small><p>Si vous quittez la France apr\u00e8s au moins six ans de r\u00e9sidence et que vous d\u00e9tenez un portefeuille de titres de plus de 800 000 \u20ac ou au moins 50 % d\u2019une soci\u00e9t\u00e9, vos plus-values latentes sont calcul\u00e9es le jour du d\u00e9part et d\u00e9clar\u00e9es sur le 2074-ETD, une d\u00e9claration qui n\u2019existe qu\u2019en papier.<\/p><\/li><\/ul><\/main><aside class=\"side\"><div class=\"ctacard\"><span class=\"mono\">Vous partez ou vous revenez ?<\/span><h3>Le formulaire dit quoi d\u00e9clarer ; le bilan dit comment organiser votre patrimoine.<\/h3>\n<div class=\"who\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/alexis-sagnier-carre.webp\" alt=\"Alexis Sagnier\" width=\"44\" height=\"44\" loading=\"lazy\"><div><b>Alexis Sagnier<\/b><span>Conseil en gestion de patrimoine \u00b7 ORIAS n\u00b0 13003497 \u00b7 ANACOFI-CIF<\/span><\/div><\/div>\n<a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=bofip&#038;utm_content=hub-formulaires\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><rect x=\"2\" y=\"3\" width=\"12\" height=\"11\" rx=\"2\"\/><path d=\"M2 7h12M5 1.5v3M11 1.5v3\"\/><\/svg>R\u00e9server un bilan de 30 min<\/a><a class=\"btn ghost\" href=\"https:\/\/wa.me\/33601773296\" target=\"_blank\" rel=\"noopener\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M8 14.5a6.5 6.5 0 1 0-5.6-3.2L1.5 14.5l3.3-.9A6.5 6.5 0 0 0 8 14.5Z\"\/><\/svg>\u00c9crire sur WhatsApp<\/a>\n<p class=\"trust\">Depuis 2013 \u00e0 Lyon \u00b7 Expatriation et patrimoines internationaux<\/p><\/div><\/aside><\/div><\/div><\/div><script>(function(){var r=document.getElementById('bcv');if(!r)return;function clean(){r.removeAttribute('data-bml-bg');r.removeAttribute('data-bml-t');var l=r.querySelectorAll('[data-bml-bg],[data-bml-t]');for(var i=0;i<l.length;i++){l[i].removeAttribute('data-bml-bg');l[i].removeAttribute('data-bml-t');}}clean();new MutationObserver(function(m){for(var i=0;i<m.length;i++){if(\/^data-bml-\/.test(m[i].attributeName||'')){clean();break;}}}).observe(r,{attributes:true,subtree:true,attributeFilter:['data-bml-bg','data-bml-t']});window.addEventListener('load',function(){clean();setTimeout(clean,1300);setTimeout(clean,2500);});})();<\/script>","protected":false},"excerpt":{"rendered":"<p>Accueil \u203a Les formulaires des non-r\u00e9sidents expliqu\u00e9s impots.gouv.frVersions 2026 \u00b7 5 formulaires Les formulaires des non-r\u00e9sidents expliqu\u00e9s Partir, vivre \u00e0 l\u2019\u00e9tranger, revenir : chaque \u00e9tape a son formulaire. Voici, formulaire par formulaire,<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-32151","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/32151","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/comments?post=32151"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/32151\/revisions"}],"predecessor-version":[{"id":32174,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/32151\/revisions\/32174"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=32151"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}