Regularization for the collection of the amount of the advance payment

Two assumptions must be distinguished:

• Taxpayers not required to file

  Taxpayers not required to file a return for the PIT They must regularize their tax situation when the amount received for each of the deductions for persons with disabilities does not correspond to the amount of their advance payment, by depositing the excess amounts received. To do so, they must submit form 122, within the period between the date on which the advance payments were received unduly until the deadline for submitting the tax return ends. PIT corresponding to the year in which the advance payment was received unduly.

• Taxpayers required to file

  In the case of taxpayers required to declare who have received the amount of the advance payment improperly, in whole or in part, they must proceed to regularize their situation in the declaration of the PIT corresponding to the financial year in which the undue advance payment was received.