Pre-filled Income Tax Return is released by the IRS

The Federal Revenue decided to anticipate the release of the pre-filled income tax declaration 2022. The new functionality, which would be available from this Tuesday (15), can now be accessed by taxpayers who have a gov.br account level silver or gold.

In all, 10 million citizens will gain access to the document, available on the following platforms:

• Online, at the e-CAC (Virtual Service Center of the Federal Revenue Service)
• By the program installed on the computer
• By cell phone or tablet with the My Income Tax app

According to the tax authorities, the pre-filled declaration, which is a novelty of the IRPF 2022, has information on income, deductions, assets and rights and debts previously informed by Organs responsible bodies, without the need for typing. The confirmation or correction of the data, however, is the responsibility of the taxpayer.

Balance of the Revenue shows that, until 11:00 am this Monday (14), 3.020 million have already declared the IR 2022. April 29th. This year, 34.1 million must declare.

The taxpayer who is obliged to render accounts and misses the deadline pays a minimum fine of R$ 165.74. This year, the period to deliver the document will be shorter, as the filling and sending program was only released a week later than usual. In previous years, the deadline started to count from March 1st and the program was released days before.

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.

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 taxpayers who declare for the first time and those who have already provided accounts in previous years need to choose the type of declaration: whether it is an annual adjustment, estate or definitive 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 INSS payroll loans or bank loans, with the exception of home and car financing, go under “Real Debts and Onus”.

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