Where and how to déclarer ses revenus de valeurs mobilières (case 2TR)

I often get questions about how and where to déclarer ses revenus de valeurs mobilières, especially when the Prélèvement Forfaitaire Unique (PFU, aka the "flat tax") is involved. As someone who writes about analytics and financial topics in a way that’s practical and searchable, I want to walk you through, in clear first-person terms, the concrete steps I follow and recommend when I declare securities income in France — dividends, interest, and certain investment income that fall under case 2TR on the tax return.

Why case 2TR matters to me

When I manage portfolios or write for clients about investment performance, the tax treatment affects net returns and reporting. The PFU (30% total: 12.8% income tax + 17.2% social contributions) changed how many investment incomes are taxed, and the French online return has dedicated boxes — notably case 2TR — to reflect income already subjected to the PFU or to indicate the taxpayer’s choice. Understanding what goes into that case avoids double taxation, errors, and surprises when the tax office calculates what’s still due.

What I gather before filling anything

Before I log into impots.gouv.fr, I collect the following documents — the paperwork you’ll need to properly declare your securities income:

Annual tax statements or “IFU”/year-end statements from banks, brokers or corporate issuers (dividend slips, interest certificates).

Statements showing any withholding already applied (prelevements sociaux or withholding at source).

Transaction summaries for sales of securities if there are capital gains, plus documentation of acquisition costs and allowable deductions.

Previous year’s tax return for reference and identification numbers.

Where I declare these incomes

I always declare securities income on the standard individual tax return (form 2042) when using the online service at impots.gouv.fr. Within the 2042 (or its online equivalent), there are specific fields for income subject to the PFU. In practice I use the section associated with the PFU and, specifically, I check or fill case 2TR when the incomes I received were subject to the flat tax or when I need to report the PFU withholding credit.

Filing online is straightforward: I log into my impots.gouv.fr account, open the income declaration for the relevant year, and go to the "Revenus" section. The interface groups financial incomes — dividends, interest, earnings from life insurance in certain cases — and provides the boxes corresponding to the PFU. If you prefer paper, the same boxes exist on the paper 2042, but online filing is faster and performs checks that reduce simple errors.

How I fill case 2TR and related boxes (practical steps)

Here’s the step-by-step method I use when I arrive at the screens or the page with case 2TR:

Identify the nature of each income item: dividends, interest, coupons, capital gains, or life-insurance surrender gains. Some are automatically eligible for the PFU, others can be left to the progressive scale.

Enter gross amounts in the boxes that correspond to dividends and interest. If the bank has already applied the 12.8% withholding (or another prelevement), report the gross and indicate the withholding credit where requested.

Use case 2TR to report incomes that have been subjected to the PFU or to indicate tax already withheld that should be credited. Make sure the numbers match the annual statements from my financial institutions.

If I want to renounce the PFU and opt for the progressive scale (barème), I tick the specific option on the declaration (there’s an option to choose taxation under the progressive scale for dividends and certain other incomes). I only choose this when it’s clearly more favorable after I calculate the impact, because the option applies to all such incomes for the year.

Common pitfalls I avoid

Having filled many returns, I’ve learned to watch for these common mistakes:

Reporting net instead of gross amounts. The forms usually require gross figures before the 40% dividend allowance (if you opt for progressive taxation) or prior to any withholding shown on the statement.

Forgetting to include foreign tax credits or foreign withholding. If foreign tax was withheld, it may be creditable; document everything and declare the gross foreign income and the foreign tax paid where indicated.

Mixing up boxes: dividends, interest and capital gains have separate boxes. Case 2TR is specific to PFU-related reporting, so don’t put capital gains from securities sales here unless the instructions explicitly allow it.

When I choose the progressive scale instead of the PFU

Sometimes I calculate both options. If my overall taxable income is low, or if I have deductible losses or allowances that reduce my marginal rate, the progressive scale can yield a lower tax bill than the PFU. To opt for this, I tick the relevant box on the 2042 (or online form) which indicates I want dividends and certain incomes taxed under the barème for that year. Remember: this choice is binding for the whole year and must be considered with all investment incomes combined.

Record-keeping and supporting documents I keep

After filing, I keep the following for at least three years (often longer):

Annual bank/broker tax attestations and IFUs.

Transaction histories for security sales including acquisition and sale dates and costs.

A copy (PDF) of the submitted declaration showing the numbers entered in case 2TR and related boxes.

Troubleshooting — what I do when something looks wrong

If the tax notice doesn’t match the expectations after I declared securities income, I take these actions:

Re-check the figures I declared against the IFU and statements — transcription errors are common.

Contact my bank or broker for clarifications: sometimes they report other amounts or codes that require interpretation.

Use the online “messagerie sécurisée” on impots.gouv.fr or call the tax service to get an explanation before assuming an audit. Many differences are resolved by providing the missing supporting documents or clarifications.

Checklist before submission

Collect IFUs and bank statements

Confirm gross amounts and any withholding

Decide PFU or progressive taxation

Enter numbers in the correct boxes, including case 2TR

Save a copy of the submitted return and store documents

On a site like SEO Actu where readers care about measurable outcomes, declaring securities income correctly is as much an analytics task as a tax task: collect accurate data, map it to the correct fields (in this case, box 2TR and associated lines), validate with the source documents, and keep a clear audit trail. If you get comfortable with that process, filing becomes a repeatable, low-stress part of managing your investments.