{"id":5113,"date":"2026-04-30T22:31:44","date_gmt":"2026-04-30T20:31:44","guid":{"rendered":"https:\/\/snalc.org\/snalc2023\/?p=5113"},"modified":"2026-04-30T22:31:47","modified_gmt":"2026-04-30T20:31:47","slug":"declaration-dimpots-le-snalc-vous-guide","status":"publish","type":"post","link":"https:\/\/snalc.org\/snalc2023\/?p=5113","title":{"rendered":"D\u00e9claration d\u2019imp\u00f4ts : le SNALC vous guide"},"content":{"rendered":"\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/snalc.fr\/wp-content\/uploads\/calcul_Magnific_vinnikava_654.jpg\" alt=\"\" class=\"wp-image-65649\"\/><figcaption class=\"wp-element-caption\">\u00a9 Magnific_vinnikava_654<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Chaque ann\u00e9e, la p\u00e9riode de d\u00e9claration de revenus soul\u00e8ve de nombreuses questions pour les personnels de l\u2019\u00c9ducation nationale. Entre abattement forfaitaire et frais r\u00e9els, nouveaut\u00e9s, d\u00e9marches \u00e0 suivre et pr\u00e9cautions \u00e0 prendre, le SNALC vous guide pour optimiser votre d\u00e9claration en toute s\u00e9r\u00e9nit\u00e9.<\/strong><\/p>\n\n\n\n<h5 class=\"wp-block-heading\">ABATTEMENT FORFAITAIRE OU FRAIS R\u00c9ELS : COMMENT D\u00c9CIDER ?<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">Par d\u00e9faut, l\u2019administration fiscale applique une r\u00e9duction automatique de 10 % sur le montant des salaires d\u00e9clar\u00e9s, destin\u00e9e \u00e0 couvrir les d\u00e9penses professionnelles courantes. Cependant, si vos d\u00e9penses exclusivement professionnelles d\u00e9passent cette limite, il est alors pertinent d\u2019opter pour la d\u00e9claration des frais r\u00e9els. Ce choix n\u00e9cessite de lister et de justifier toutes les sommes engag\u00e9es (justificatifs \u00e0 conserver 3 ans), mais peut diminuer votre revenu imposable.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour passer aux frais r\u00e9els, il faut cocher, dans la section \u00ab Traitements et salaires \u00bb, la mention relative \u00e0 la renonciation \u00e0 l\u2019abattement de 10 % et renseigner le montant global des frais r\u00e9els en case 1AK (ou 1BK). Le SNALC vous conseille de commenter vos d\u00e9penses dans l\u2019espace pr\u00e9vu&nbsp;: cela t\u00e9moigne de votre bonne foi et peut faciliter l\u2019analyse de l\u2019administration.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Parmi les d\u00e9penses r\u00e9guli\u00e8rement concern\u00e9es chez les personnels de l\u2019\u00c9ducation nationale, on trouve :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>La cotisation au SNALC<\/strong>: 66 % sont d\u00e9ductibles ou ouvrent droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t si vous \u00eates non imposable. Aux frais r\u00e9els, indiquez le montant total. Une demande de duplicata de re\u00e7u fiscal peut \u00eatre faite via notre formulaire: <a href=\"https:\/\/snalc.fr\/contact-recu-fiscal\/\">https:\/\/snalc.fr\/contact-recu-fiscal\/<\/a><\/li>\n\n\n\n<li><strong>Les frais de transport domicile-travail<\/strong> (bar\u00e8me kilom\u00e9trique officiel, dans la limite de 80 km aller-retour\/jour \u2013 sauf justificatifs sp\u00e9cifiques), parking et p\u00e9age\u00a0;<\/li>\n\n\n\n<li><strong>Les repas pris sur le lieu de travail<\/strong> lorsque le retour au domicile est impossible ou non envisag\u00e9, avec des r\u00e8gles pr\u00e9cises selon la pr\u00e9sence ou non d\u2019une restauration collective\u00a0;<\/li>\n\n\n\n<li><strong>Les achats \u00e0 usage exclusivement professionnel\u00a0<\/strong>: mat\u00e9riel informatique ; fournitures p\u00e9dagogiques ; documentation, abonnements\u2026<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Au sujet des <strong>v\u00eatements professionnels<\/strong> : tous les \u00e9quipements de protection individuelle (EPI) et leur entretien sont \u00e0 la charge de l\u2019employeur. Donc, aucun agent ne devrait avoir de frais professionnels de protection. La fourniture des EPI par l\u2019employeur ne concerne pas seulement les PLP en atelier, mais aussi les professeurs d\u2019EPS et les personnels qui exercent dans un laboratoire. Pour en savoir plus : <a href=\"https:\/\/snalc.fr\/equipements-de-protection-individuels-epi-des-plp-cest-bien-letablissement-qui-paie\/\">https:\/\/snalc.fr\/equipements-de-protection-individuels-epi-des-plp-cest-bien-letablissement-qui-paie\/<\/a><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Les frais li\u00e9s \u00e0 une double r\u00e9sidence<\/strong> en cas de mutation, ou \u00e0 un d\u00e9m\u00e9nagement pour des raisons professionnelles\u00a0;<\/li>\n\n\n\n<li><strong>Les frais engag\u00e9s pour la pr\u00e9paration de concours<\/strong>, d\u2019une certification ou pour la formation continue, utiles \u00e0 la progression ou \u00e0 l\u2019exercice du m\u00e9tier (d\u00e9placements, h\u00e9bergements, achats de livres, frais d\u2019inscription\u2026)\u00a0;<\/li>\n\n\n\n<li><strong>Les frais d\u2019adh\u00e9sion \u00e0 des associations<\/strong> professionnelles ou disciplinaires\u00a0;<\/li>\n\n\n\n<li><strong>Une partie des frais d\u2019un bureau \u00e0 domicile<\/strong>: en l\u2019absence de bureau mis \u00e0 disposition par l\u2019\u00e9tablissement, vous pouvez d\u00e9duire une partie des d\u00e9penses li\u00e9es \u00e0 votre logement (loyer, \u00e9lectricit\u00e9, assurance\u2026), <strong>proportionnellement<\/strong> \u00e0 la surface et \u00e0 l\u2019usage professionnel de la pi\u00e8ce d\u00e9di\u00e9e.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Pour vous aider dans votre choix, obtenir une indication du montant de l\u2019imp\u00f4t, des frais kilom\u00e9triques, du pr\u00e9l\u00e8vement \u00e0 la source\u2026 l\u2019administration fiscale propose plusieurs simulateurs&nbsp;: <a href=\"https:\/\/www.impots.gouv.fr\/simulateurs\">https:\/\/www.impots.gouv.fr\/simulateurs<\/a><\/p>\n\n\n\n<h5 class=\"wp-block-heading\">POINTS DE VIGILANCE ET NOUVEAUT\u00c9S 2026<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>En cas de<\/strong> <strong>remboursement de certains frais par l\u2019employeur<\/strong> (ex : de transports en commun, d\u00e9m\u00e9nagement), seules les d\u00e9penses restant effectivement \u00e0 votre charge peuvent \u00eatre int\u00e9gr\u00e9es en frais r\u00e9els.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Frais de garde d\u2019enfants de moins de 6 ans&nbsp;: <\/strong>le plafond des d\u00e9penses est relev\u00e9 \u00e0 3 750 \u20ac par enfant (au lieu de 3 500 \u20ac). La majoration de parts pour <strong>enfant handicap\u00e9<\/strong> est augment\u00e9e \u00e0 1 part pour chaque enfant concern\u00e9 (contre 0,5 auparavant).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Heures suppl\u00e9mentaires<\/strong> (HSA, HSE), <strong>indemnit\u00e9s IMP<\/strong> : le montant des HS exon\u00e9r\u00e9es \u00e0 d\u00e9clarer correspond au net et non au brut. L\u2019attestation fiscale des revenus 2025 affiche le montant net des heures suppl\u00e9mentaires. Si ce n\u2019\u00e9tait pas le cas, pour convertir un montant brut, multipliez par 0,93319. Ce montant net devra \u00eatre indiqu\u00e9 en 1GH ou 1HH, dans la limite de <strong>7&nbsp;500&nbsp;\u20ac par an<\/strong>. Au-del\u00e0, l\u2019exc\u00e9dent est report\u00e9 dans les revenus imposables (1AJ ou 1BJ).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La d\u00e9claration automatique et pr\u00e9remplie est encore renforc\u00e9e cette ann\u00e9e : l\u2019administration dispose d\u00e9j\u00e0 des informations n\u00e9cessaires. Le SNALC vous conseille de v\u00e9rifier tout de m\u00eame que le montant des revenus imposables \u2013 pr\u00e9rempli dans votre d\u00e9claration \u2013 ne r\u00e9int\u00e8gre pas des sommes d\u00e9j\u00e0 exon\u00e9r\u00e9es\u2026<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">DATES LIMITES DE LA D\u00c9CLARATION D\u2019IMP\u00d4TS 2026<\/h5>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>D\u00e9partements 01 \u00e0 19 et non-r\u00e9sidents<\/td><td>Jeudi 21 mai 2026<\/td><\/tr><tr><td>D\u00e9partements 20 \u00e0 54<\/td><td>Jeudi 28 mai 2026<\/td><\/tr><tr><td>D\u00e9partements 55 \u00e0 974 et 976<\/td><td>Jeudi 4 juin 2026<\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>Chaque ann\u00e9e, la p\u00e9riode de d\u00e9claration de revenus soul\u00e8ve de nombreuses questions pour les personnels de l\u2019\u00c9ducation nationale. Entre abattement forfaitaire et frais r\u00e9els, nouveaut\u00e9s, d\u00e9marches \u00e0 suivre et pr\u00e9cautions [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[42],"tags":[],"class_list":["post-5113","post","type-post","status-publish","format-standard","hentry","category-actualites-2025-2026"],"modified_by":"slecourtier","_links":{"self":[{"href":"https:\/\/snalc.org\/snalc2023\/index.php?rest_route=\/wp\/v2\/posts\/5113","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/snalc.org\/snalc2023\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/snalc.org\/snalc2023\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/snalc.org\/snalc2023\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/snalc.org\/snalc2023\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=5113"}],"version-history":[{"count":1,"href":"https:\/\/snalc.org\/snalc2023\/index.php?rest_route=\/wp\/v2\/posts\/5113\/revisions"}],"predecessor-version":[{"id":5114,"href":"https:\/\/snalc.org\/snalc2023\/index.php?rest_route=\/wp\/v2\/posts\/5113\/revisions\/5114"}],"wp:attachment":[{"href":"https:\/\/snalc.org\/snalc2023\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5113"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/snalc.org\/snalc2023\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5113"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/snalc.org\/snalc2023\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5113"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}