Income Tax 2022: Know how to declare to have a refund even without being obliged

Taxpayers who are not required to declare the 2022 Income Tax, but had some IR discount last year can send the declaration to the Federal Revenue to receive back what they paid.

In this case, the refund is 100% of the values. In addition, there is no fine for those who miss the delivery deadline, which started on March 7 and runs until 11:59 pm on April 29. However, whoever declares before receives the refund first.

The annual income limit of taxable income that makes accountability mandatory in 2022 is BRL 28,559.70. But those who earned from R$ 22,847.76 in taxable income last year had tax withheld at source.

According to the rules, taxpayers who earned amounts above BRL 22,847.76 to BRL 28,559.70 in 2021 do not need to declare the IR in 2022, that is, they are exempt from submitting the statement, but had to pay tax to the federal government. Whoever declares, receives the IRPF withheld at source back.

Per month, those who earned from BRL 1,903.98 to BRL 2,379.97 are not required to submit the statement, but had IR withheld at source for having exceeded the exemption limit.

Understand when IR discount may have occurred:

• When receiving a higher amount due to vacation
• If you won a termination of employment
• If you took a side job that increased your salary in some month of the year
• If you worked for a short time in a company
• If you received a gratuity from the company
• If you received overtime in any month

Those who will declare to receive the IR that they have paid need to be very careful, as any mistake can lead to fine mesh. It is necessary to inform the IRS, in addition to the salary and the deducted tax amount, of other income received during the year, whether exempt or from exclusive taxation at source.

It will also be necessary to declare assets that the taxpayer has in his name or in the name of the dependents who will be in the declaration, such as car and house, values ​​in bank accounts whose balance on December 31, 2021 was above R$ 140 and debts of more than BRL 5,000. Health and education expenditures can also be declared, if any.

Any incorrect or different information from the data already reported by companies and service providers to the Revenue can lead to fine mesh. In order not to make a mistake, have all the documents at hand.

The IRS releases, this Tuesday (15), the pre-filled declaration. It can help the taxpayer not to get lost in the information he will declare, as part of the data sent by paying sources will already be filled in automatically.

how to declare

The first step is to download the Income Tax program, which is available on the Revenue website (check out the step-by-step instructions on how to download it here). Anyone who declares on the same computer used last year can import the data from the 2021 declaration.

Both the taxpayer who reports for the first time and those who have already reported in previous years need to choose the type of declaration: whether it is an annual adjustment, estate or permanent departure from the country. After that, fill in the taxpayer identification form. Don’t forget to provide address, cell phone and main occupation, in addition to other data that the system asks for.

The next form to fill out is the income form. Anyone who has or has had a formal job or the self-employed person who received payments from a legal entity declares it in “Taxable Income Received from PJ”. If the income came from an individual, declare it in “Taxable Income Received from Individuals/Foreigners”.

Inform if there are dependents in the specific form. In this case, there is a right to deduction per dependent, according to the legislation. Then it’s time to report the goods and expenses. Property and car, whether paid off or financed, go in the “Goods and Rights” sheet. There is a code for each of them, within specific groups created by the Revenue.

Expenses that guarantee deduction, such as children’s schooling, medical consultations and PGBL (Free Benefit Generating Plan), for example, must be declared in the “Payments Made” form. Debts with payroll-deductible loans or bank loans, with the exception of home and car financing, go under “Real Debts and Liens”.

Check the value of the deductions:

• deductions with dependents are limited to R$2,275.08 per dependent;
• education expenses have an individual annual limit of R$ 3,561.50;
• deduction limit of the simplified discount of BRL 16,754.34
• to be included in the declaration, dependents of any age must have a CPF

REFUND PAYMENT

This year, there is something new for those who will receive the refund: it can be paid through Pix, if the key is the CPF of the holder of the declaration. If it is not possible to receive by Pix, the taxpayer must provide a valid bank account.

Whoever declares before receives the refund first. However, in the first batches, the tax authorities pay the tax to those who are part of the legal priorities, which include the elderly, people with physical or mental disabilities or serious illness and professionals whose main source of income is teaching.

The refund is paid in five batches, from May to September. To receive it, however, the IR cannot have errors that lead to the fine mesh.

see the schedule

Who is required to declare IRPF 2022

The taxpayer who received taxable income of more than BRL 28,559.70 in 2021 is required to declare the Income Tax 2022, which includes salary, retirement and pension, for example. If you have earned income that is exempt, non-taxable or taxed exclusively at source above R$40,000, you are also required to declare it.

Anyone who moved on the Stock Exchange, moved to the country in 2021 and was here on December 31, or made a profit from the sale of goods and rights in the year also enters the mandatory list, as well as those who had it, on December 31 2021, assets and rights totaling more than BRL 300 thousand.