Income tax paid on alimony in the last 5 years will be refunded; see what to do

The Federal Revenue officially recognized this Friday (7) that the amounts received from alimony are no longer taxed by the Income Tax, following the recent decision of the STF (Federal Supreme Court).

According to the Tax Authorities, whoever presented, in the last five years, a statement including this amount as taxable income can rectify the document sent and recover the values. The refund is valid for the period from 2018 (base year 2017) to 2022 (base year 2021).

“Don’t forget! It’s important to keep all the vouchers referring to the values ​​informed in the declaration, including the rectifier, which can be requested by the Federal Revenue for conference until the tax credits involved are prescribed”, says the agency.

How to rectify to get the money back

The rectifying declaration for each year in which the discount was made can be sent through the Income Tax declaration program, on the e-CAC portal, or through the “My Income Tax” application.

It is necessary to inform the number of the delivery receipt of the declaration that will be rectified and keep the deduction model chosen when sending the declaration (if it was using the full taxation model, which considers deductions, or the simplified model, which has a standard discount).

How to fill in the rectifying declaration

The amount of alimony declared as taxable income must be excluded and informed in the “Exempt and Non-Taxable Income” form, under “Others”, specifying “Alimony”. Other information on the tax paid or withheld at source must be kept.

A declarant who has failed to enter a dependent who has received alimony earnings will be able to include it, as well as expenses related to the dependent.

The conditions for the inclusion of the dependent are:

• Have opted in the original declaration for taxation by legal deductions (since the simplified deduction declaration does not include deduction for dependents), and
• The dependent does not have his own declaration

Tax return

If, after the taxpayer rectifies the return, the tax balance to be refunded is greater than that of the original return, the difference will be released in the banking network, according to the schedule of refund batches. Legal priorities, such as the elderly and taxpayers who live from teaching, will be respected.

For those who have tax to pay

If, after rectifying the declaration, the balance of the tax actually paid is reduced, the excess amount will be refunded, through an electronic refund request (Perdcomp).

In this case, the refund or compensation of the unduly paid tax or greater must be requested through the PER/DCOMP web program (Refund, Reimbursement or Refund and Compensation Declaration), available on the e-CAC portal, or in some cases through the Perdcomp PGD.

Source: Federal Revenue of Brazil.

The Federal Revenue also informs that alternatives are being analyzed to speed up the review of official entries of declarations with alimony income.