Income Tax 2023: how to declare alimony – 04/17/2023 – Market

The declaration of those who receive child support in the Income Tax is one of the items that has changed for those who will be accountable to the tax authorities this year. The STF (Federal Supreme Court) defined in 2022 that the amounts received are exempt income because it understands that a pension is not an increase in assets and that the money was double taxed.

The decision not only changes the form of declaration for those who receive the pension, but can also yield a sum of money for those who declared receipt in the last five years. It is possible to rectify the declarations between 2018 and 2022, according to the decision of the STF, and obtain the refund of the amounts.

In the 2023 declaration, whoever receives a pension stops declaring it in Taxable Income Received from PF/Abroad and starts to fill in the data in the Exempt and Non-Taxable Income form.

For those who pay pension, there are no changes. “For those who pay the pension, nothing has changed. But you have to take the same care as always, especially when declaring the maintenance. He is not dependent”, says Priscila Farisco, partner in the tax area at Viseu Advogados.

The child is defined as the person benefiting from the alimony through a court decision or public deed. He is declared by those who pay the pension. The dependent is the one who depends on the income of the holder of the statement to survive, usually being declared by those who receive the pension.

Marcos Hangui, Income Tax specialist at King Contabilidade, says that each dependent or child requires a different form. “It is necessary to report separately. It is important to emphasize that, to declare the alimony, it must be informed when it was defined by judicial or extrajudicial decision (public deed),” he explains.

The Revenue and the consultants consulted by the Sheet reinforce that the taxpayer first checks whether he needs to make the declaration, as it is not mandatory for those who receive exempt, non-taxable income or income taxed exclusively at source below R$ 40 thousand in the calendar year.

How to declare child support received in the IR

1. If a dependent is the beneficiary, go to the Dependents tab, click New, select the type of dependent, fill in the name, CPF, date of birth, email and cell phone number of the dependent and if he/she lives with the beneficiary. Check the data and click OK

2. Then, go to the Exempt and Non-Taxable Income tab and click on new

3. Select code 28 (alimony)

4. Specify whether the beneficiary of the pension is the beneficiary or the dependent, and select it under Beneficiary

5. Fill in the name and CPF of the person who paid the pension, called alimony, and the amount paid in the year

6. Check the data and click confirm

7. For each dependent, you must open a new file

How to declare child support paid in IR 2023

1. Enter the Alimentandos tab, click on New, select whether the beneficiary lives in Brazil or abroad, fill in the name, CPF and date of birth of the beneficiary, and if it is the beneficiary’s or dependent’s beneficiary. Check the data and click OK

2. Enter the Payments Made tab and click on new

3. Select code 30, 31, 33 or 34, according to the case (if you are resident in Brazil or abroad, and if the pension was formalized by court decision or public deed)

4. Fill in the name and CPF of the beneficiary, amount paid in the year and description

5. Check the data and click confirm

6. For each feed, you need to open a new file

Can I claim refunds for other years?

By decision of the STF, the taxpayer who declares receipt of alimony may request the return of amounts taxed between 2018 and 2022.

For this, the citizen needs to rectify the previous statements and send the rectifier to the Revenue. “I recommend that this correction be made. It is an easy process to do, electronic. Anyone who has difficulty, seek help from a lawyer or accountant, but it cannot be wasted. There is a limitation period and each day that passes, the person is losing money “, says Priscila Farisco.

The deadline for requesting the correction of each declaration is five years, and the Revenue stipulates a difference in requests.

In the case of the 2018 declaration (referring to the 2017 calendar year), the Revenue informs that the rectification is only possible now for those who did not have any tax (withholding or paid) that was deducted during the year 2017.

That is, who received it from a paying source (salary, rent, retirement or other income) and had money withheld at source, or who received it from an individual (payment, rent) or had a capital gain (with shares, real estate funds, sale of property ) during 2017 will not be entitled to rectify the 2018 declaration.

Regarding the period between 2019 and 2023, anyone can request the amounts paid in excess.

See below the deadline for submitting the IR rectifying statement with the request to refund the alimony received

fiscal year	Had tax withheld or paid in the fiscal year	There was no tax withheld or paid in the financial year
2017 (statement in 2018)	December 31, 2022	December 31, 2023
2018 ((statement in 2019)	December 31, 2023	December 31, 2024
2019 (statement in 2020)	December 31, 2024	December 31, 2025
2020 (declaration in 2021)	December 31, 2025	December 31, 2026
2021 (declaration in 2022)	December 31, 2026	December 31, 2027

_{Source: Revenue Federal}

Step by step of the grinding machine, valid only for those who receive the pension

1. The correction can be made in the declarations between 2018 and 2022. It is necessary to enter the declaration of each year and make the correction

2. If you don’t have the statement on your computer, enter the e-CAC (virtual Revenue Service) and go to My Income Tax. You must have a silver or gold level account on Gov.br to make the appointment

3. Open the IR declaration program, select the declaration of the desired year and inform that it is a rectifying declaration

4. In the statement, go to the Exempt and Non-Taxable Income tab. Click on New and enter the code 99 (others); mention alimony in the description

5. Then, inform the type of beneficiary (holder or dependent), name, CPF and the amount declared in the selected year. Finally, click OK

6. Afterwards, you must leave the information that was declared blank. In most cases, it is in Taxable Income Received from PF/Abroad

7. The amount of tax to be refunded must increase or the amount to be paid must decrease

8. Send the statement to the Revenue, keep a copy with the receipt number

9. If your refund was higher, select the payment method and confirm. If the case was a lower tax to be paid, it is necessary to define whether the option will be to receive the amount or make compensation for another debt you have with the Revenue. In this situation, it is necessary to make the request through the PER/DCOMP program (Electronic Request for Restitution, Reimbursement or Reimbursement and Compensation Declaration) of the Federal Revenue

After sending the rectifying statements and completing the reimbursement process, the taxpayer will have to wait up to two days to consult the processing extract in My Income Tax (via the application or on the Federal Revenue website) to check the status of each declaration.

According to the Revenue, if there are pendencies, guidelines for the solution will be presented.

Who needs to declare Income Tax 2023?

Taxpayers who received taxable income from BRL 28,559.70 in 2022 from salary, retirement, rent or self-employment must submit the 2023 Income Tax return.

However, having taxable income above the limit value is not the only rule. Check below what they are.

Is obliged to declare who, in 2022:

• Received taxable income above BRL 28,559.70, which includes salary, retirement and pension from the INSS or public bodies;

• Received exempt income, non-taxable or taxed exclusively at source (such as savings income or FGTS) above BRL 40,000;

• Had a capital gain (ie, profit) on the sale (transfer of ownership) of goods or rights subject to the levy of tax; this is the case, for example, of the sale of a car with a value greater than that paid for the purchase;

• It was exempt from IR on capital gains on the sale of residential properties, followed by the acquisition of another residential property within 180 days;

• Sales on the Stock Exchange totaled more than R$40,000, including tax exemptions. And who made a profit from the sale of shares, subject to the incidence of tax. Values ​​up to BRL 20,000 are exempt

• Had, on December 31, possession or ownership of assets and rights, including bare land, in excess of R$300,000;

• Obtained gross revenue in rural activity in an amount greater than R$ 142,798.50;

• Do you want to offset losses from rural activity in 2022 or previous years;

• He moved to Brazil in 2022 and was in that condition on December 31, 2022

What is the deadline for submitting the IR return?

The deadline to declare the IR runs from March 15 to May 31. Completion and delivery of the declaration are done in the same program. The Federal Revenue’s computers do not receive declarations between 1:00 am and 5:00 am, when systems maintenance is carried out.

What happens to those who do not declare?

Taxpayers obliged to declare that they do not deliver the Income Tax pay a fine of 1% per month on the amount of tax due in the year, which can reach 20% for those who have tax to pay. The minimum fine is R$165.74 for taxpayers who have no tax to pay.

In addition, the CPF is “Pending regularization”, according to the Federal Revenue Service. In this case, the person may have problems with bank accounts, issuing passports, social programs and loans, among others.