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French form 2069-RCI — tax reductions and credits

Form 2069-RCI-SD summarises all the company's tax reductions and credits (research, philanthropy, family…) and is filed with the income return. The declared amounts are then offset against the tax due — through the balance statement for companies subject to corporate tax.

Up to date for 2026 — verified on September 13, 2026Official form2069-RCI-SDGuide: about 25 min

This content is part of the path: Optimising my group's corporation tax· Step 10 of 12· Next step: Cerfa 2039 — carry-back of losses

Deadlines

With the income return
The 2069-RCI is filed at the same time as the year's income return (the 2065 for a company subject to corporate tax).
Company subject to corporate tax: the 2572-SD balancing-slip deadlines
A company subject to corporate tax files its special return, and therefore the summary return, within the same deadlines as balancing slip no. 2572-SD, with the business tax office it reports to.
Other businesses: the profit-return deadlines
Other businesses file within the same deadlines as the annual profit return they must submit under article 53 A of the French tax code.

Documents to prepare

  • Detailed figures for each credit or reduction (research, philanthropy, family…)
  • The results return being prepared for the year
  • Record of receivables carried over from previous years
Download the official form (2069-RCI-SD)

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Who this applies to

  • Companies subject to corporate tax declaring at least one tax reduction or credit
  • Businesses taxed under personal income tax (BIC, BNC, BA) with business tax credits
  • Parent companies of tax groups, for the credits of the whole group

Worked example

Example: Atlas SARL combines research and philanthropy

Atlas SARL incurred research expenses giving right to a €12,000 tax credit and made €2,000 of donations giving right to the philanthropy reduction. It reports each scheme on its own line of the 2069-RCI, files the form with its 2065, then offsets the €14,000 against the corporate tax due on its balance statement.

How to fill it in, step by step

  1. Gather the detailed figures for each scheme (computations, receipts, any specific declarations).
  2. Report each reduction or credit on its dedicated line.
  3. Report the credits carried forward from previous years not yet offset.
  4. File the 2069-RCI together with your income return, electronically.
  5. Offset the amounts against the tax due (balance statement for corporate tax) and track any remainder.

The form, line by line

One line per scheme
Each credit or reduction has its own line: report the year's amount, never an aggregated total.
Prior-year credits
Credits not yet offset from previous years are tracked separately, with their year of origin.
Total to offset
The form's total feeds the offset against the tax due — it must match the balance statement.
The schemes this form absorbed
Form 2069-RCI-SD (CERFA no. 15252) was created in 2016 when a set of special returns was abolished in favour of a single, global return. The schemes covered are: apprenticeship, training of company directors, maîtres restaurateurs, profit-sharing agreements, competitiveness and employment, corporate philanthropy (mécénat), delegated production of film or audiovisual works, executive production of works made by businesses established outside France, and employee buy-outs.
What it does NOT absorb
Tax credits that keep their own special return — the research tax credit and its form 2069-A-SD first among them — still require it: the amount computed on the special return is then CARRIED OVER to form 2069-RCI-SD. The summary return is in addition to the special return, never a replacement for it.

Good to know

  • Filing the 2069-RCI does not waive the specific declarations required by certain credits — the official page states it expressly.
  • A credit that cannot be offset is not lost: depending on each scheme's rules, it is carried forward or refunded.
  • Under personal income tax the amount does not go on the 2069-RCI alone: it also goes on the supplementary income return 2042-C-PRO, in the box provided.
  • Within a tax-consolidated group (article 223 A of the French tax code) the parent company files the special returns on behalf of the group's companies and attaches them to the balancing slip for the group's overall profit; subsidiaries are relieved of attaching their own to their profit return.
  • Filing goes through the TDFC (EDI) electronic procedure, the same one that carries the liasse fiscale — the summary return has no paper route of its own.

Common mistakes

  • Skipping the 2069-RCI on the assumption that a credit's specific declaration is enough — both are required.
  • Aggregating several schemes on one line instead of detailing scheme by scheme.
  • Losing track of prior-year credits and claiming the same amount twice.
  • Declaring the credit without offsetting it on the balance statement — the money then stays with the administration.

Frequently asked questions

Must I file a 2069-RCI with no tax credit at all?

No. The form only concerns businesses declaring at least one reduction or credit for the year, or tracking prior-year credits.

Does the 2069-RCI replace specific declarations (research credit…)?

No. It is a summary: some schemes also require their own declaration, as the official form page states.

How do the declared amounts reduce the tax?

For a company subject to corporate tax, the summarised credits are offset against the tax due on the balance statement; any excess follows each scheme's own rules (carry-forward or refund).

Which tax credits did the 2069-RCI replace?

Nine schemes whose special returns were abolished in 2016: apprenticeship, training of company directors, maîtres restaurateurs, profit-sharing agreements, competitiveness and employment, corporate philanthropy, two film and audiovisual production credits, and employee buy-outs. For those, the 2069-RCI is the only return.

Who files the 2069-RCI within a consolidated group?

The parent company, on behalf of the group's companies, attaching the returns to the balancing slip for the group's overall profit. Member companies are relieved of attaching the special return concerning them to their own profit return.

Go further

Compute the related amounts

Understand this form: the related course

Related forms

Official sources

Read in French

Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.