French Cerfa 2044-S Special Rental Income Form 2026

The standard 2044 covers ordinary unfurnished rental income under common-law rules. The 2044-S (spéciale) is mandatory as soon as at least one of your properties falls under a specific regime: classified historic monuments, or properties benefiting from a depreciation or enhanced-deduction scheme such as Périssol, Besson, Robien, Borloo, Scellier, Malraux, Denormandie, or Cosse 'Louer abordable'. Using the wrong form risks the disallowance of your regime-specific deductions during a tax audit.

Under Article 156-I-3° of the CGI, the property deficit attributable to non-interest charges (repairs, management fees, insurance, etc.) can be offset against your overall taxable income up to €10,700 per year. Any surplus deficit, and the portion arising from mortgage interest, cannot be used against general income but is carried forward and deducted from rental income (revenus fonciers) over the following ten tax years.

No. Furnished rental income — whether under the non-professional furnished-letting status (LMNP, loueur meublé non professionnel) or professional status (LMP, loueur meublé professionnel) — is classified as industrial and commercial profits (bénéfices industriels et commerciaux, BIC). It is reported on form 2042-C-PRO and, where applicable, the annual tax return package (liasse fiscale 2031). The 2044-S applies exclusively to unfurnished lettings under special regimes.

The 2044-S is not filed as a standalone document; it is added as a supplement to your annual personal income tax return (déclaration de revenus, form 2042). Log in at impots.gouv.fr, select 'Revenus fonciers — régimes particuliers' within your return, and complete the relevant sections. The net rental result (profit or deficit) then flows automatically into the appropriate boxes on form 2042. Paper filing is permitted for taxpayers who are genuinely unable to file online.

Yes, with restrictions. The portion of the deficit exceeding the €10,700 annual ceiling — as well as any deficit attributable to mortgage interest — cannot be offset against general income. Both amounts are carried forward and deducted against rental income (revenus fonciers) in each of the ten subsequent tax years. If rental income remains insufficient, the remaining deficit continues to roll forward until the ten-year window expires.

The obligation to use the 2044-S arises as long as a property benefits from any of the following schemes: Périssol (acquisitions before 1999), Besson (1999–2002), Robien (2003–2009), Borloo (2006–2009), Scellier (2009–2012), Malraux (renovation in architecturally protected areas), Denormandie (urban renewal zones), Cosse 'Louer abordable' (covenanted affordable-rent lettings), and classified monuments historiques. The obligation persists for as long as the tenancy or statutory commitment period remains active.