Know how to declare the Income Tax without errors to guarantee the refund

​The deadline to declare the 2022 Income Tax ends at 23:59 this Tuesday (31). In all, 34.1 million taxpayers must be accountable to the tax authorities. Whoever is obliged to declare and misses the final date pays a minimum fine of R$ 165.74, which can reach 20% of the tax due in the year. Until 4 pm this Friday (27), the Revenue had received 28.9 million statements.

The taxpayer who has not yet rendered accounts can take advantage of the last weekend to make his statement. THE Sheet prepared a quick guide with what you can’t miss. Delivery is made through the IR generator program, which must be downloaded on the computer, by cell phone or tablet, in the IRPF application, or online, through the e-CAC Portal (Virtual Service Center), at Meu Imposto de Renda. At dawn, from 1 am to 5 am, it is not possible to send the document, as the reception service does not work.

One of the novelties of this year, the pre-filled declaration, is an option to speed up the rendering of accounts, as it brings previous data in forms such as identification, income received, assets and rights and even the account where the refund can be deposited. The functionality, however, is limited to those who have a silver or gold level gov.br account. The forecast is that 10 million taxpayers will have access to it.

The first step to declare is to download the IR program on the Federal Revenue website or the mobile or tablet application. The taxpayer also needs to have all the documents from the companies for which he worked and from service providers, such as doctors and schools, to start filling out the declaration. Those who opt for the pre-filled one need to check the data, as they are the responsibility of the citizen.

Check the guide to declare the IR 2022 without errors

who needs to declare

It is required to declare the Income Tax in 2022 the taxpayer who:

• Received taxable income above BRL 28,559.70 in 2021

• Received exempt, non-taxable or taxed exclusively at source income above BRL 40,000

• Obtained a capital gain on the sale of assets or rights subject to tax

• Was exempt from capital gain tax on the sale of residential property, followed by the acquisition of another residential property within 180 days

• Performed operations on Stock, Commodity, Futures and Similar Exchanges

• Had, on December 31, 2021, possession or ownership of goods or rights, including bare land, above R$ 300 thousand

• Obtained gross revenue from rural activities in an amount greater than BRL 142,798.50

• Who wants to compensate, in 2021 or following years, for losses from rural activity from 2021 or previous years

who can be dependent

Declaring a dependent guarantees deduction of BRL 2,275.08. Dependents are declared in the form of the same name. For each of them, open a new card under “New”. It is necessary to inform the CPF of all of them.

See who the IRS accepts as a dependent:

• Spouse or partner with whom the taxpayer has a child or has lived for more than five years

• Child or stepchild, up to 21 years of age, or, at any age, when physically or mentally unable to work

• Child or stepchild, if still attending a higher education institution or high school technical school, up to 24 years of age;

• Sibling, grandchild or great-grandchild, without parental support, of whom the taxpayer has legal custody, up to 21 years of age, or at any age, when physically or mentally incapable of working;

• Sibling, grandchild or great-grandchild, without parental support, aged between 21 and 24, if still attending a higher education institution or high school technical school, provided that the taxpayer has their judicial custody until the age of 21;

• Parents, grandparents and great-grandparents who, in 2021, received income, taxable or not, up to BRL 22,847.76 per year;

Health expenditures that increase reimbursement

Medical and hospitalization expenses can be included in the declaration and guarantee a higher refund or lower tax payable. There is no limit. Taxpayers can deduct their own expenses and those of their dependents. These expenses go on the “Payments Made” tab. The code depends on the type of expense.

Here are some of the items that can be deducted:

• Health plan
• Hospital internment
• Consultations of any specialty
• dentists
• Laboratory tests and X-rays
• Covid-19 tests carried out in hospitals and laboratories
• Plastic surgery, repairing or not, to prevent, maintain or restore the patient’s physical or mental health

Pre-populated declaration errors

The pre-populated model has some errors and the taxpayer needs to be careful not to make them, otherwise he will fall into the fine mesh. Among the failures are INSS salary and pension values ​​that are not included in the declaration, expenses with doctors and health plans that are not informed or different, goods and rights with errors, especially in rural activities, and withdrawal of the FGTS and unemployment insurance that stayed out.

Joint or separate statement?

The joint IR declaration is nothing more than a document in which one of the taxpayers appears as the holder and the other, as a dependent. In this case, you are entitled to a deduction in the amount of BRL 2,275.08.

However, when including dependents, it is necessary to declare the income he has, in addition to assets and rights, amounts in bank accounts above R$ 140, investments, debts and other information, such as inheritance and donation received, if applicable. In general, it pays to declare a dependent who has no income.

Salary and other funds

Failing to report the income received in the year is among the main mistakes that lead to fine mesh. The rule applies to the income of the holder and his dependents in the declaration. The amount must be declared in the form “Exempt Income Received from PJ”, if it was paid by the company. Who provided services to individuals declares in “Taxable Income Received from Individuals / Abroad”.

Retirement from the INSS and other regimes

Retirement paid by the INSS and other social security systems must be declared in the “Taxable Income Received from PJ” form in the case of retirees and pensioners up to 65 years of age. Anyone who has more than one income must open a new card for each one, under “New”.

If the retiree is entitled to an exempt amount due to being over 65 years old or due to serious illness, the amounts are included in the “Exempt and Non-Taxable Income” form. The exemption for retirees and pensioners from the INSS or from state, municipal and Federal District regimes is limited to BRL 24,751.74 in the year. There are 12 installments of R$ 1,903.98 per month plus the 13th.

Precatórios received from the INSS

The amounts paid for waiting after a lawsuit or even received administratively at the INSS have a specific form in the declaration. They must be reported to the tax authorities under “Accumulated Income Received”. Not declaring these values ​​leads to fine meshing.

Inform name and CNPJ of the paying source, number of months to which the delay refers and other information requested in the program. Choose the type of taxation, whether annual or exclusive adjustment at source. In general, the “Source-only” option is more advantageous.

House, apartment and car

All taxpayer assets must be on the declaration. House, apartment and car go on the “Assets and Rights” sheet, even if they are financed. This year, the record has changed. Now, you need to open a new form, under “New”, choose the group and then enter the code. Real estate goes in group 01, real estate. If it is a house, the next code will be 12. For an apartment, the number is 11.

Under “Discrimination”, describe the details of the asset, such as date of purchase or sale, size, funds used in the acquisition and whether there was financing, among other data. If you already had the asset, enter its value in “Status at 12/31/2020” and then the value in “Situation at 12/31/2021”. Goods purchased in 2021 bring the 2020 field zeroed. Goods sold in 2021 bring the 2021 field to zero.

Assets are stated at purchase price, but financing installments can be added to them year by year as they are paid.

Savings and other investments

Savings or checking accounts with a balance above R$ 140 on 12/31/2021 must be declared in the Income Tax. Other investments, such as shares, CDBs, CDIs and other securities must also be in the IR

These investments go in the “Assets and Rights” sheet. Each one of them has a specific code and a rule about the obligation to inform the budget. In addition, according to the movements, the winning values ​​must be declared in other chips.

In the case of savings, the income from the passbook for the year goes under “Exempt and Non-Taxable Income”. Have bank and brokerage reports with you both for funds in the country and abroad.

​How to send the declaration in three steps:

1 – Check all the declaration data and choose the discount

• After completing the declaration, check all the information and choose the discount, whether you will opt for the model with the legal deductions or if you will go for the simplified one
• Legal deductions take into account your expenses to reduce your tax payable amount or increase your refund
• The simplified discount applies a single standard discount of 20% on earnings
• The program helps to know what is best; look at the bottom left side of the screen

2 – See if you are going to refund or pay tax and enter your details

• For those who will receive a refund, it is necessary to indicate the bank account or Pix, a novelty brought by the Revenue this year
• In this case, the Pix key must be the CPF of the taxpayer with the IR
• Go to “Banking Information” and enter the type of account, bank, branch and account number. If it’s Pix, choose option 04
• The current or savings account for the refund must also be in the taxpayer’s name.
• When the calculated tax amount is greater than the tax that was already paid last year, it will be necessary to make the annual adjustment, paying more IR to the Revenue. In this case, issue the Darf
• It is possible to pay the tax due in up to eight installments; who declares now can put the installments in automatic debit, but only from the second (see how to do it)
• It is also possible that the declaration does not result in either a tax payable or a refund.

3 – Fix pending issues and send

• To send the tax return, click on “Deliver declaration, on the left”
• At this time, a screen will also appear with the options to refund or pay; if you have not provided the data, do so
• At the time of submission, the system may indicate that there are pending issues; say “Yes” to the question “Do you want to open the backlog for verification?”
• The ones in red prevent sending, the ones in yellow do not
• Correct whatever is necessary and save the declaration to send; the program will close the document and then click on its name to send it, generate the receipt and save the copy of the declaration and receipt; print if necessary

For those who have tax to pay

The taxpayer who misses the deadline to declare the IR pays a fine. The amount is 1% per month on the tax due for the year, limited to 20%. The minimum, however, is R$ 165.74.

According to the IRS, the fine is generated at the time of delivery of the declaration and the release notification is together with the delivery receipt. The taxpayer will have 30 days to pay the fine, through Darf (Federal Revenue Collection Document). After this period, interest on arrears begins to run based on the Selic rate.

Who pays Darf, whether by fine, by paying IR installments or by making a donation, it may take a little longer to know if everything is ok with the processing of this payment. The reason is that the display of the discharge of a Darf on the e-CAC Portal is conditioned to the transfer of information by the collecting bank, says the Revenue. Typically, it takes three days for this information to arrive.

In the case of consulting the statement extract, where it is possible to see if there are pending issues, the e-CAC portal is programmed to show the information on the day after delivery. “However, in periods of high delivery volume [início e fim do prazo] the time can vary and take up to four days”, says the tax authorities.