Check the documents to declare the Income Tax 2022

Taxpayers obliged to deliver the 2022 Income Tax return must gather the documentation as soon as possible so as not to make mistakes when reporting to the Federal Revenue. Whoever declares the IR without pending receives the refund before.

As it is an annual adjustment with the tax authorities, the citizen must have proof of all income and expenses in the year 2021. It is also necessary to have documents that prove earnings and expenses of the dependents that appear in the declaration.

For the salaried worker, the INSS (National Social Security Institute) retiree and the self-employed person who provided services to companies in the past year, the main proof of income is the income report, which must contain all the amount received in the year, the social security discount, if any, and the IR that was withheld at source.

Companies, banks and other institutions are obliged to make the report available until the 28th of this month, under penalty of paying a fine. “The company that does not provide the earnings reports can pay a fine of R$ 41.43 for proof that is not made available to the employee or company providing the services”, says Daniel de Paula, an IOB specialist.

Daniel Nogueira, a specialist in Income Tax at the Crowe Macro Group, says that the taxpayer should not wait for the documentation to be sent, although many companies can send the document by email. “Often, the taxpayer does not receive the report on the date, but it is important to note that the report is often already available digitally and the taxpayer can have access to it.”

The INSS is one of the bodies that has already released the 2021 income report so that retirees, pensioners and other policyholders who had social security income last year can be accountable. The report can be obtained on the Meu INSS website or app and also on the extractir.inss.gov.br website.

The taxpayer who is self-employed and provided services to individuals in the last year must have payment receipts. In general, the control of monthly income is done month by month through the Cash Book. When declaring, just import the data into the Income Tax program, which will still be released by the IRS.

If you are unable to obtain the income report or see that there is an error in the document, the specialists recommend that you speak directly with the company’s human resources department.

to deduct expenses

Anyone who will include dependents in the income tax return such as children, husband or wife, parents, grandparents or other dependents allowed by legislation to pay less tax or have a greater refund must have the CPF of each of them, even for those who have a few months to live . The IRS requires the document number since 2019.

To declare expenses that warrant deduction, such as children’s school and health care expenses, you must have payment receipts. In the case of education, the declared value is annual, but the deduction is limited according to the Internal Revenue Service’s rules, which should be released soon.

For health expenses on medical appointments, exams and dentists, for example, the deduction is made with the receipts of payments from the previous year, informing the name and CPF number of the professional or clinic. If you did not get the receipt on the date of the procedure, it can be issued this year.

“Go back to the place and request the documents. Service providers, whether individuals or legal entities, are required to provide invoices or receipts. If you don’t get it, declare it with the data you have”, says de Paula.

Who has a health plan to enter the website or application to have access to proof of income from the IR. The worker with a formal contract obtains the information of total expenses with the plan in the company’s income report. However, it is necessary to check the values ​​in both documents so as not to make mistakes and fall into the fine mesh.

Know what to separate to declare the IR

Personal documents:

• Birth certificate, RG and CPF to inform name, CPF and date of birth of the holder and dependents
• Proof of the declaration holder’s updated address
• voter registration
• Proof of professional activity, for professional class, OAB registration number for lawyers, CRM for doctors and CRC for accountants
• Copy of the last IR statement that was delivered
• Bank account details for refunding or debiting the IR account paid in quotas

Proof of income:

• All companies where the taxpayer worked in 2021 must provide the income report by website, email or even printed.
• The document must inform salary, vacation allowance, taxes withheld at source, expenses with health plans and other benefits offered.
• Anyone who pays alimony defined in court or by agreement in a notary and has the amount deducted directly from the payroll gets the information in the income report of the rcompany
• Proof of income for spouse and other dependents must be available
• Anyone who has a rented property needs to have the payment receipts or the real estate income report

In case of dismissal

• You must have the company’s earnings report, with all amounts paid
• If you have withdrawn FGTS and received unemployment insurance, proof of this income must also be available on the Caixa website or app or the federal government
• If you were fired during the year and the company closed without delivering the income report, the worker needs to go after it.
• If you cannot find the former employer or person responsible for the company, you will have to make the calculations yourself, based on payslips and contract termination, in addition to the FGTS withdrawal receipt, if any.

For INSS retirees:

• The INSS income report, which is now available, must bring the total amounts paid in the year
• The document must also state whether there was any payment of arrears after review
• The exempt portion of those aged 65 and over must also be included in the report

Reports from banks and other financial institutions:

• Banks and financial institutions also have to provide income report with current account balance, savings account and investments in 2021
• Anyone who has an account or investment in more than one bank needs to get the report from all the institutions
• In general, they are available by website, app and ATM

Receipts that prove deductible expenses in the statement

• Expenses with doctors of any specialty, including telemedicine, are deductible; you must have a receipt or proof of payment from the health plan
• Health deductions include expenses with medical examinations, radiological services, orthopedic devices and orthopedic and dental prostheses, and hospitalizations of the taxpayer and his dependents.
• For education expenses, have the school’s annual receipt; stay tuned, as it is only possible to deduct expenses with elementary, high, higher, postgraduate or technical education schools
• One way to obtain the total amount spent and the CNPJ and the institution’s CNPJ is through the Nota do Milhão website for those who live in the capital of São Paulo.

Goods and real estate:

• Anyone who sold a car, property or other valuable goods last year should look for the contracts, deeds, invoices and other receipts that correspond to the transaction
• The documents must inform the name, CPF or CNPJ of the buyer and seller, negotiation amounts and payment method
• If there was a profit on the sale of the asset, it is mandatory to complete the Capital Gains program for 2021
• If you have not completed the form, the taxpayer must regularize the situation before filing the IR statement.
• For financed goods, it is necessary to inform the bank, the financed amount, the down payment and the installments; for this, the bank must provide the trading income report
• For those who have their own house, financed or already paid off, it is necessary to have the IPTU mirror, which is the initial sheet of the tax payment book

Other documents:

• Alimony receipts must be with the person who earned the income
• Documents proving donations and inheritances are also required
• Those who made donations must have the receipts
• The taxpayer who has debts, such as consigned credit, has to get the income report from the financial institution