Deadline to declare Income Tax starts on March 7

The deadline for submitting the 2022 income tax return will begin at 8:00 am on March 7 and will run until 11:59 pm on April 29, the Federal Revenue Service said on Thursday (24). Those who are obliged to declare and delay pays a minimum fine of R$ 165.74, which can reach 20% of the tax due in the year.

In 2022, taxpayers will have less time to report to the tax authorities than in previous years. In general, the delivery of the declaration started on March 1st. According to the Revenue, the schedule was affected due to the stoppage of auditors, which took place in the last week of the year. Even the IR program, which was available before, will only be released on March 7th.

34.1 million declarations are expected this year. Last year, 34.168 million documents were delivered. On March 3, there will be the activation of Income Tax services in the gov.br account for those who have a silver or gold level. The level above bronze is also a requirement to access the e-CAC from this Friday (25). On the 15th, the pre-filled declaration will be made available.

Among the novelties this year is the possibility for declarations to be filled in automatically. Before, this option was only available to those who had a certified gov.br account. The normative instruction with the rules for the declaration is expected to be published this Friday (25).

Workers, retirees and public servants who received taxable income of more than BRL 28,559.70 in 2021 are required to declare the IR, which gives BRL 2,379.97 per month. Values ​​received from salary, retirement and rents, for example, are considered taxable income.

According to the IRS, emergency aid is also taxable income. If the person received, in 2021, in addition to the salary, an emergency aid and the sum exceeded R$ 28,559.70, he is obliged to send the declaration. See rules below.

Refund will be paid in five lots

Whoever declares the Income Tax and has the IR to be refunded will enter one of the five batches of payment of the amounts. The deposit of the money in the account informed in the declaration will begin in May and end in September. The taxpayer who declares before, without any errors in the document, receives the refund in advance.

The first batch, however, is intended for citizens who have priority guaranteed by law to receive the refund. Rather, they receive: elderly people over 80, taxpayers between 60 and 79, taxpayers with a physical or mental disability or serious illness and professionals whose main source of income is teaching.

Check the refund payment schedule:

• 1st batch: may 31st
• 2nd batch: June 30
• 3rd batch: July 29
• 4th batch: August, 31
• 5th batch: September 30th

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

• The taxpayer who became resident in Brazil in any month and was in that condition on December 31

Deadline for sending the declaration: From 8:00 am on March 7th to 11:59 pm on April 29th

IR program release: On the 7th of March. The program will not be released before the deadline for submitting the declarations

Declaration pre-populated: Will be available from March 15

See the value of the IR deductions

• With dependents: BRL 2,275.08 per dependent

• With education: individual limit of up to BRL 3,561.50 in the year

• Simplified discount deduction limit: BRL 16,754.34

Dependents

• To be included in the declaration, dependents, of any age, must be registered with the CPF.

Payment of refund by Pix

This year, payment of the refund can be made by Pix, as long as the taxpayer’s key is the CPF number of the holder of the declaration. That is, random Pix keys, with the phone number or email will not be valid for receiving the refund. According to the Revenue, it will also be allowed to make the payment of Darf by Pix, in the case of those who have tax to pay.

Contributor must have the main documents

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. In the case of companies, the value is R$ 41.43 per document. Anyone who does not receive the report by the deadline must apply to the human resources department.

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.

In order to declare expenses that warrant deduction, such as children’s school and health expenses, you must have payment receipts. In the case of education, the individual value is limited to R$ 3,561.50 per year. That is, the holder of the declaration and the dependents can deduct up to R$ 3,561.50 each.

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.

INSS report to declare retirement is now available

The INSS (National Social Security Institute) income report is now available. Access to the document can be done through the website or application on Meu INSS. For this, you must have a password to access the gov.br system.

There are still two other ways to make the query without needing a password. One of them is through the website extractir.inss.gov.br. For this, the insured must inform the benefit number, date of birth, full name and CPF number.

The other possibility to get the extract is through the Helô chat. To have access to the document, the person must confirm their personal data with the chat attendant.

The INSS income report must also be used by retirees and pensioners who will be reporting their children and grandchildren as dependents. The holder will have to inform all income received by the dependent, in addition to assets and rights, such as current accounts and financial investments.