The 2BH box of the 2042 declaration collects income from movable capital that has already been subjected to social contributions by the paying institution. Its role is strictly technical: to avoid a double deduction of CSG-CRDS on products that have already borne the 17.2% at source. An error in allocation between 2BH and the other boxes in section 2 skews the calculation of the deductible CSG and, by extension, the taxable net income.
Deductible CSG and box 2BH: the mechanism that most guides overlook
When a taxpayer opts for the progressive scale (box 2OP checked), a portion of the CSG paid on their movable capital income becomes deductible from their global income the following year. The rate of this deductible CSG is 6.8 points out of the 9.2% of CSG included in the 17.2% of social contributions.
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The 2BH box is specifically used to isolate the income on which this CSG has already been deducted. If an amount appears in 2BH while it has not actually been subjected to social contributions at source, the administration generates an undue deductible CSG credit. Conversely, an omitted amount in 2BH deprives the taxpayer of this deductibility.
Without the 2OP box checked, the 2BH line has no direct tax effect: under the PFU, the CSG is never deductible. We recommend checking the consistency between 2OP and 2BH before any validation, as the administration does not systematically cross-check these two data points during pre-filling.
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To understand the 2BH box on the tax declaration in the context of a PFU/scale arbitration, one must think in terms of TMI: beyond a marginal rate of 30%, the progressive scale combined with the deductible CSG is often less favorable than the PFU at 12.8%.
Income eligible for box 2BH: exact scope after DGFiP update 2025
The practical brochure for income tax 2025 (chapter “Income already subjected to social contributions”, p. 130) has clarified the scope of the 2BH box. The following incomes are declared there:
- Interest from term accounts, taxed savings accounts, and bonds for which the banking institution has already deducted the 17.2% of social contributions.
- Life insurance and capitalization products, including for contracts over 8 years, as long as the social contributions have been deducted at source by the insurer.
- Dividends from French shares paid by a CTO, when the social contributions advance has been withheld by the financial intermediary via form 2777.
The updated administrative doctrine now excludes foreign movable capital income benefiting from a conventional tax credit from 2BH. These incomes must be allocated in boxes 2DC or 2TS with the corresponding tax credits, even if French social contributions have been paid.
Specific case of SCPI and OPCI
The income distributed by an SCPI or OPCI held directly passes through the IFU of the management company. These distributions generally appear in 2BH when the management company has made the deduction. We observe that some management companies fail to allocate correctly between 2DC (dividends from real estate companies) and 2BH, forcing the taxpayer to manually reprocess their IFU.
Tax pre-filling and IFU: recurring errors on line 2BH
The IFU (unique tax form) transmitted by each financial institution feeds into the pre-filling of the declaration. Thus, the 2BH box is generally already filled in. This automation creates a false sense of security.
The pre-filling does not consolidate the IFUs from multiple institutions. A taxpayer holding a CTO with an online broker and a life insurance policy with a different insurer will receive two distinct IFUs. If both contain a 2BH line, it is up to the taxpayer to add the amounts. The administration sometimes pre-fills only one of the two, or none when the transmission has failed.
The most frequent errors we encounter:
- An amount of dividends declared in 2DC but absent from 2BH while social contributions have already been withheld, leading to double taxation on social contributions during liquidation.
- Life insurance products after partial redemption recorded in 2BH instead of 2DH or 2CH depending on the date of premium payments and the applicable regime, skewing the tax rate applied.
- Confusion between 2BH and 2CG (capital gains subject to social contributions), common for structured term products.
Progressive scale option or PFU: concrete impact on the treatment of box 2BH
The choice between PFU and the progressive scale (box 2OP) radically changes the utility of 2BH. Under PFU, the 17.2% of social contributions and the 12.8% income tax are final. The 2BH box then only serves to inform the administration that the social contributions have already been paid, avoiding a second call.
Under the progressive scale, 2BH triggers the calculation of the deductible CSG at 6.8% on the global income of the following year. For a taxpayer whose TMI is at 11%, this mechanism combined with the 40% allowance on dividends makes the scale significantly more advantageous than the PFU.
Three-step verification
Before validating the declaration, we recommend comparing the IFU received from each institution with the pre-filled amounts. Check that the total in 2BH corresponds to the sum of the incomes that have effectively borne the 17.2%. Finally, verify the consistency with box 2CK (tax credit equal to the advance of 12.8% already paid), as an inconsistency between 2CK and 2BH almost always indicates an upstream allocation error.
An incorrect amount in 2BH does not trigger an automatic alert during online declaration. The error only reveals itself upon receiving the tax notice, when the amount of deductible CSG or the balance of social contributions differs from what was expected. The correction then involves a corrective declaration, possible online until mid-December of the year of receipt of the notice.