diff --git a/openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py b/openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py
index 22f9c64507..d5b3077795 100644
--- a/openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py
+++ b/openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py
@@ -2356,9 +2356,11 @@ def formula(foyer_fiscal, period, parameters):
         acomptes_ir = foyer_fiscal('acomptes_ir', period)
         cehr = foyer_fiscal('contribution_exceptionnelle_hauts_revenus', period)
         pfu = foyer_fiscal('prelevement_forfaitaire_unique_ir', period)
-        correction_seuils_recouvrement = foyer_fiscal('montant_correction_ir_seuils_recouvrement', period)
+
         impots_nets = -(iai + cehr - pfu - credits_impot - acomptes_ir)
 
+        correction_seuils_recouvrement = foyer_fiscal('montant_correction_ir_seuils_recouvrement', period)
+
         return (impots_nets - correction_seuils_recouvrement)