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# When can an annual statement (F163) be done ?

An annual statement, forms 163R and 163NR, can be carried out in the following situations:
 
* When a student begins their professional career during the year.
* If the taxpayer, whether employed or retired, experienced periods with variable or zero monthly earnings during the year.
* When a non-resident employee works in Luxembourg for less than 9 consecutive months during the fiscal year.
* In case of a change in family situation leading to a tax modification, such as the birth of a child for a single taxpayer, resulting in a shift from tax class 1 to class 1A during the year.