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Help with French Income Tax on French Rental Income

I reside in the US and let out my French property occasionally and have received some income. I would like to file my French income taxes but after doing some searches online, I find that I was supposed to have filled out a form POi to get SIRET number prior to letting out my property.

It has been over a year now. What should I do? And I am also unclear as what constitutes as income. Can I deduct the property agency fees, VAT and the tax de sejour? I understand that I would fall under the micro regime when I file.

I am new to this forum and so appreciate everyone's response. Thank you!

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