Know how to have the dependent’s CPF to declare the IR 2022

Dependents can only be included in the 2022 Income Tax return if they have a CPF (Individual Taxpayer Registry). Children, parents, spouses and other family members who qualify as dependents guarantee a refund of up to BRL 2,275.08 for those who make the complete declaration – see the requirements below.

There is no minimum age to take the CPF. Registration is also allowed for Brazilians who live abroad and foreigners who live in Brazil or are passing through.

Since November 2017, the CPF number must be issued and included in birth certificates. Check the document to see if your dependent already has an enrollment number.

Each person can have only one CPF number. The data is managed by the IRS. In 2019, the Revenue began to require CPF even from children included as dependents on the Income Tax.

Anyone who places a dependent without the registration number cannot send the IR. In this case, the system shows a pending issue, in red, that prevents sending.

WHERE TO ORDER FOR CPF REGISTRATION

Registration can be requested on the Revenue website, and one of the following three links, depending on the situation of who will be registered:

If the online service does not work, you can apply in person at the following places:

• Civil registry offices of natural persons
• Branches of Banco do Brasil and Caixa Econômica Federal
• Post Offices
• Federal Revenue Agencies (schedule via website or app)

HOW MUCH DOES IT COST TO MAKE THE CPF

Registration is free if requested online, on the Revenue website. In the case of in-person registration, there is a fee of R$ 7.

WHAT DOCUMENTS DO I NEED TO GET THE CPF?

After opening the application, you will receive an appointment with a place and date to present documents. Take printed the application protocol and the following documents, always in the original version or certified copy:

• Official identification document with photo of the interested party;
• If the above document does not provide information on place of birth, affiliation and date of birth, it will be necessary to bring a birth certificate or marriage certificate
• Voter ID or document proving electoral enlistment (only mandatory for people over 18 and under 70)

For citizens aged 16 or 17, it is necessary to bring an official identification document with a photo of the applicant (one of the parents), if applicable.

If you want to obtain the CPF for a dependent under 16 years of age, it will be necessary to bring the official identification document with a photo of the applicant (one of the parents, guardian, or guardian).

In the case of a child or adolescent and other cases that require representation, a document proving guardianship or responsibility for custody is also required.

It is possible to obtain a CPF even for deceased dependents. In this case, a death certificate will be requested.

During the pandemic, some registration cases are being answered by email. In this case, follow the instructions for scanning the documents.

HOW TO GET THE CPF CARD

The physical CPF card (which used to come in blue plastic) is no longer issued. Printed registration vouchers and the Digital CPF have the same legal value.

You can consult (and print) your digital CPF on this website or in the Android and iOS app.

WHO MAY BE INCLUDED AS A DEPENDENT IN THE IR DECLARATION

To guarantee the refund of up to BRL 2,275.08, the dependent must meet one of the conditions listed below. In addition, it can only appear on a taxpayer’s declaration.

• Spouse or partner with whom the taxpayer has a child or has lived for more than five years

• Child or stepchild up to 21 years of age or at any age when physically or mentally incapacitated for work

• Child or stepchild if still attending a higher education institution or high school technical school, up to 24 years of age

• Sibling, grandchild or great-grandchild of whom the taxpayer has judicial custody, up to 21 years of age, or at any age, when physically or mentally incapacitated for work

• Sibling, grandchild or great-grandchild aged between 21 and 24, if still attending a higher education institution or high school technical school, provided that the taxpayer has legal custody until the age of 21

• Parents, grandparents and great-grandparents who, in 2021, received income, taxable or not, up to BRL 22,847.76 in the year

• In-laws, provided that the spouse or partner is included as a dependent of the declarant, and the in-laws have received income, taxable or not, of up to BRL 22,847.76 per year

• Poor minor up to 21 years of age that the taxpayer raises and educates and of whoever holds judicial custody

• Absolutely incapable person of whom the taxpayer is guardian or curator, such as minors and the sick