Every spring the same deadline comes around: tax filing season. For a trader, this appointment has a special flavor, because several forms can pile up. The good news: with a simple method and a bit of organization, it becomes a formality again. Here is the complete checklist, whatever your profile — from the beginner who made a few trades to the trader who lives off it.
First, understand what we're talking about
A tax is your contribution to the running of public services: roads, hospitals, schools. In France, filing is an annual appointment where you tell the administration what you earned the previous year. It then calculates what you owe. The principle is the same as for an employee: you don't set the amount, you declare, they calculate.
A word on the acronyms. The 2042 is the "main" return, the one everyone fills out. The other forms (2042 C, 2074, 2086, 2035, 3916) are annexes that complete it when your situation requires it. Think of a folder: the 2042 is the main jacket, the others are the sheets stapled inside.
To orient yourself, remember this offset: the year declared is always the one before. In spring 2025, you declare 2024 income. Keeping this rule in mind avoids a lot of confusion.
The forms depending on what you do
- 2042 C: the reporting of your amounts (income, capital gains, BNC). This is the sheet that summarizes the essentials of your situation as a trader.
- 2074: the details of capital gains on securities (stocks, ETFs, etc.).
- 2086: disposals of crypto-assets.
- 2035: if you are under BNC on the actual regime (prop firm payouts, regular activity). "BNC" stands for Bénéfices Non Commerciaux: the tax regime for income from a self-employed activity, such as that of a trader who does it as a profession.
- 3916 / 3916-bis: your broker accounts and your digital assets held abroad.
Keep in mind: you don't choose your form, your situation determines it. So start by identifying your regime, and the rest follows naturally. According to service-public.fr, these forms are clearly distinct and each responds to a specific case — it's better to check every year, because the boxes and thresholds change.
Adapt to your regime
Three main families, three logics:
- Occasional individual: you trade from time to time, without making it an activity. Your gains fall under the PFU (Prélèvement Forfaitaire Unique), also called the "flat tax," of 30%. Put concretely: on €100 of gain, the State takes €30. This rate breaks down into 12.8% income tax and 17.2% social contributions.
- Regular activity: you trade regularly, as a profession. You then fall under BNC, on the micro or actual regime depending on your turnover. Under micro-BNC, a flat allowance of 34% applies to your turnover, up to €77,700 in revenue.
- Company: you have set up a structure. Corporate tax then applies, with its own filing logic. Its rate is 15% up to €42,500 in profit (subject to conditions specific to SMEs), then 25% above that.
The form follows the regime — so start by knowing where you stand. In doubt? Now is the time to ask yourself the question, not in May, the day before the deadline.
Declare even a losing year
It's counterintuitive, but crucial: a loss carries forward for 10 years against gains of the same nature. By declaring it, you build up a "stock" of losses that will lighten your taxes in good years. Not declaring it means losing it. Imagine a shopping cart: each declared loss is like a discount coupon you set aside — it's useless today, but it will save you money later. Over a whole year, this stock can represent a non-negligible sum.
Never forget foreign accounts
A foreign broker, a crypto exchange, a payout wallet outside France… any account held abroad must be declared (3916 / 3916-bis). It's the most frequent omission, and it costs a fine — even without the slightest gain. In other words, even an account that produced nothing must be reported. According to service-public.fr, this obligation applies to bank accounts as well as digital asset accounts. The reflex is simple: if the account is outside France, it goes on the list.
Keep everything, all year long
Statements, histories, proof of payout: archive them as you go, not in a rush in May. A clean file means a quick and defensible declaration. Concretely, a well-kept file saves you hours and avoids unpleasant surprises if the administration asks you for a document.
A good reflex: note each month the significant transactions, keep the annual statements from your brokers and keep the proof of withdrawals. It's the same logic as a car maintenance log: you don't use it every day, but the day you're asked for it, you're glad to have it.
And if you trade regularly?
If your activity becomes regular, keeping rigorous accounts is no longer an option: it becomes the basis of your declaration. That's where a well-kept trading journal makes all the sense. In the JARVIS member area, the journal lets you record screenshots, results and feelings, and the "My Trading" hub gathers your statistics. A valuable tool, both for progressing and for calmly preparing your declaration. The full training path, with its bootcamps and mentoring, helps you structure exactly this regularity.
To go further, the JARVIS METHOD training offers a structured path: the basics of the market, risk management and the discipline needed to last. It's also the framework that helps you think of your activity as a business, rather than as a series of lucky breaks. And to track your non-trading holdings — stocks, ETFs, crypto — the platform's investment journal records prices and a weekly report, a useful complement when the time comes to gather your supporting documents.
💡 Concrete case
Let's take a profile to make things clear. You receive about €3,000 per month in prop firm payouts, i.e. ~€36,000 over the year (indicative amounts, to be verified according to your actual situation).
- Under micro-BNC: the flat allowance of 34% applies, i.e. ~€12,240 deducted. The taxable base comes out around €23,760, before applying the income tax scale and the social contributions specific to self-employed status.
- As a company (IS): on comparable profit, corporate tax amounts to 15% up to €42,500 (subject to conditions), i.e. ~€5,400 in IS on €36,000 — before counting the taxation of what you then pay yourself (salary or dividends).
The message to remember is not "which regime pays the least" — that depends on your situation — but that the choice of regime really changes things. Hence the value of talking about it early with an accountant, rather than after the fact.
The pitfalls to avoid
- Forgetting the 3916: the most frequent mistake, and the most costly. Even without a gain, a foreign account must be declared.
- Believing a losing year is not declared: it's exactly the opposite. The declared loss becomes an asset for later.
- Confusing occasional and regular: the regime changes everything, and getting it wrong means filling out the wrong form.
- Keeping everything "for later": May is not the time to reconstruct twelve months of history.
- Relying on a box seen last year: boxes and thresholds change every year. Always check.
- Neglecting the taxation of wrappers: a PEA has its gains exempt from income tax after 5 years (excluding social contributions), and a life insurance policy benefits from reduced taxation after 8 years. These rules influence what you declare — or not.
The right pace, month by month
No need to think about it every day. A simple pace is enough:
- Each month: note your significant transactions and archive your statements.
- At the end of the year: gather the documents from your brokers and exchanges.
- In the spring: fill out your declaration, annex by annex, without rushing.
- After the campaign: check your tax notice and keep everything.
This pace avoids the last-minute rush, and leaves you time to check each point calmly. To help you, the platform's Telegram assistant sends reminders and news monitoring — a helping hand so you don't let anything slip.
And the other tools that help day to day
The declaration is only one moment of the year. The rest of the time, it's habits that make the difference: a clear plan, disciplined risk management, proper lifestyle hygiene. Let's be honest: most beginners lose because they neglect precisely these fundamentals — they look for the "big break" before having a method. JARVIS's mindset coaching works on discipline and emotional management, and the "My form" section addresses the trader's lifestyle hygiene.
On the practical side, the JARVIS METHOD indicator available on TradingView, accompanied by the position calculator and session markers, helps structure each decision (the details of how it works are reserved for members). And if you're looking for a broker or a prop firm, the platform's comparative directories gather the useful information, such as withdrawal times.
To understand the markets and the economic news underlying your trades, the blog and the JARVIS Readings publish analyses every day, with a glossary and country fact sheets. A good way to familiarize yourself with the vocabulary — and therefore to better understand the documents you will have to declare.
The essentials in one sentence
Declare, even a losing year; never forget foreign accounts; keep everything as you go. Three reflexes, and your declaration becomes a simple formality — not a headache.
Indicative information (France) — not tax advice. Boxes and thresholds change every year: check with service-public.fr and, at the slightest doubt, consult an accountant. Educational content: trading involves a risk of capital loss, it is not investment advice.