French form 2058-A — from accounting to taxable result
Table 2058-A-SD turns your year's ACCOUNTING result (from forms 2052/2053) into the TAXABLE result on which tax is actually computed: non-deductible expenses are added back and non-taxable income and prior losses are deducted. It is the most decisive table of the package — its result carries to return 2065.
Up to date for 2026 — verified on August 26, 2026Official form2058-A-SDGuide: about 30 min
This content is part of the path: Filing and paying my company's corporate tax· Step 9 of 12· Next step: French form 2065 — corporate-tax results return
Deadlines
- With the tax package
- Same deadlines as the results return: 2nd working day after 1 May (+15 days electronically) for a 31 December year end; for a corporate-tax company with an off-calendar year, before the end of the 3rd month following the year end.
Documents to prepare
- Accounting profit or loss for the year (form 2053)
- Breakdown of non-deductible expenses
- Record of prior-year losses
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Who this applies to
- Companies subject to corporate tax under the standard regime — the table is part of the 2050-2059 package, and this guide follows their case.
- A BIC sole trader subject to income tax under the standard regime files the result on form 2031, at the latest 15 days after the 2nd working day following 1 May: the carry to form 2065, the 3-month deadline and the loss cap described here are corporate-tax rules.
- Under the simplified regime, the accounting-to-tax bridge is table 2033-B.
Worked example
Example: Inès's company goes from accounting to taxable result
Inès's company shows a €60,000 accounting result. On form 2058-A it adds back €5,000 of non-deductible expenses and deducts €3,000 of non-taxable items: the taxable result comes to €62,000 and is carried to the 2065 for the corporate tax assessment.
How to fill it in, step by step
- Start from the accounting result from form 2053.
- Add back non-deductible expenses, line by line.
- Deduct non-taxable or already-taxed items.
- Offset carried-forward losses according to their regime.
- Carry the resulting taxable result to the 2065 return.
The form, line by line
- Starting point: accounting result
- The year's profit or loss from the income statement (2053-SD).
- Add-backs
- Booked but non-deductible expenses: corporate tax itself, fines and penalties, excess depreciation (passenger cars above the caps), non-deductible provisions, sumptuary expenses…
- Deductions
- Booked but non-taxable (or already-taxed) income: net income from parent-subsidiary holdings, deducted on line XA after subtracting the share of costs and expenses (entered in the box reserved for it on that line — it is not added back a second time), reversals of previously added-back provisions, special-regime income…
- Prior losses
- Under corporate tax: offsetting carried-forward losses against the year's profit, within the legal cap (€1m plus 50% of the profit above that threshold).
- Taxable result
- Accounting result + add-backs − deductions − offset losses: the corporate-tax base — estimate the tax with the linked calculator.
- Exactly what this table carries
- POSITIVE adjustments outside the accounts (add-backs) and NEGATIVE ones (deductions), plus the tax allowances some businesses enjoy. It is this set of adjustments, and nothing else, that turns the net accounting profit into the net taxable profit.
Good to know
- This is the most audited form of the package: keep the detail behind EVERY add-back and deduction.
- An unexplained gap between accounting and taxable result is a classic audit trigger.
- Under the simplified regime this table does not exist: the same adjustments go on table 2033-B (CERFA no. 10957). Looking for a 2058-A in a simplified liasse is wasted time.
Common mistakes
- Forgetting to add back the corporate tax booked as an expense — the most frequent add-back.
- Not capping the offset of prior losses (€1m + 50% above).
- Confusing the accounting result (2053) with the taxable result (2058-A) — tax is computed on the latter.
- Leaving out excess depreciation on passenger cars.
- A taxable result on form 2058-A that does not match the one carried over to form 2065.
Frequently asked questions
Why does the taxable result differ from the accounting result?
Because some booked expenses are not tax-deductible (corporate tax, fines, excess depreciation…) and some income is not taxable (parent-subsidiary regime…). Table 2058-A lists these adjustments.
How are prior losses offset?
Under corporate tax, carried-forward losses offset the year's profit up to €1m plus 50% of the profit above that threshold; the excess remains carried forward indefinitely.
Does form 2058-A apply under the simplified regime?
No: under the simplified real regime, the tax adjustments go on table 2033-B.
What happens to the taxable profit once computed?
It is carried over to the 2065-SD profit return and forms the base for corporate tax (25 %, or 15 % for small companies up to €42,500 subject to conditions).
Go further
Compute the related amounts
Understand this form: the related course
Related forms
- French form 2053 — income statement of the tax package (continued)
- French form 2065 — corporate-tax results return
- French form 2052 — income statement of the tax package (operations)
- Form 2058-B — carried-forward losses and non-deductible provisions
- Form 2058-C — appropriation of profit and miscellaneous information
- Form 2059-A — determination of gains and losses
- Form 2059-B — tracking of spread short-term gains
Official sources
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.