Those who received aid and got a job will not return money in Income Tax

Citizens who received emergency aid last year and found work later will not need to return the benefit paid by the federal government in the income tax, as happened with the cycle of payments made in 2020, in the first year of the pandemic.

This does not mean, however, that this beneficiary is not required to be accountable to the Federal Revenue Service. Emergency aid is taxable income, as well as salary, and must be reported to the Tax Authorities by all those considered obliged to submit the statement.

The 2022 Income Tax submission period ends at 11:59 pm on April 29.

The annual income limit of taxable income that makes accountability mandatory in 2022 is BRL 28,559.70. The taxpayer will have to add the installments of emergency aid with salaries and any other sources of income to find out whether or not he is obliged to make the declaration.

The same goes for dependents included in the accountability. If a child or parent, for example, is listed as a dependent, and one of them received emergency aid, it is necessary to inform the amounts received.

According to the Ministry of Citizenship, provisional measure 1,039, which instituted the aid in 2021, did not provide for “mandatory submission of the Annual Adjustment of the Individual Income Tax for the year 2022 by citizens who received the benefit in the year- 2021 calendar.”

In the second cycle of payments, the emergency benefit had a lower value than the first round, when it had been R$ 600 and then R$ 300. Last year, the aid was between R$ 150, for those who lived alone, and R$ $375, for women who supported the house alone.

The collection made from the Income Tax was provided for by Law No. 13,998, but it only dealt with the 2020 payments and the 2021 declaration.

The rule established the obligation for those who exceeded the annual exemption range by adding the aid received in 2020 with taxable income. In that case, the monthly amount was equivalent to BRL 1,903.98, and the annual amount was BRL 22,847.76.

“The beneficiary of emergency aid who receives, in calendar year 2020, other taxable income in an amount greater than the value of the first range of the annual progressive income tax table” Individuals are obliged to submit the Annual Adjustment Declaration for the year 2021 and must add to the tax due the amount of said aid received by him or his dependents”, says the law.

In the presentation of the general rules for this year’s declaration period, the undersecretary of collection, registrations and service of the Federal Revenue, Frederico Faber, said that about 30% of the returns of values ​​carried out last year were made through the IR.

The return was also made directly to the Ministry of Citizenship, and included other cases, such as people who received the benefit unduly.

For this year, as the IR table has not been updated, the exemption range remains the same, at R$ 1,903.94 per month. Workers who are not obliged to declare, but had tax withheld, can also make the declaration and it is through it that they will receive the refund of the tax withheld at source.

It is not only taxable income, such as salaries, allowance, retirement and rental income, that oblige the taxpayer to declare the Income Tax. Whoever received exempt, non-taxable or taxed exclusively at source income of more than R$ 40 thousand is also obliged to report to the Tax Authorities.

This is the case, for example, of a dismissed worker who has withdrawn the FGTS (Fundo de Garantia do Tempo de Serviço) and used unemployment insurance. These two incomes are exempt from Income Tax, but if the amount exceeds BRL 40,000 last year, they will have to be reported to the IRS.

The completion and submission of the income tax return can be done through the program made available by the Federal Revenue, through the IRPF application or on the e-CAC portal, acronym for Virtual Service Center of the Federal Revenue.