IR 2023: how to make a pre-filled declaration in 7 steps – 05/25/2023 – Market

The taxpayer obliged to declare the 2023 Income Tax can count on the pre-filled declaration, which facilitates the rendering of accounts to the Federal Revenue Service. The deadline to deliver the document comes to an end at 23:59 on May 31st.

Those who are obliged to declare and delay pay a fine. The minimum amount is R$ 165.74, but it can reach 20% of the tax due in the year. This year, 22% of taxpayers have already sent the IR using the pre-filled template.

The report of Sheet shows today, in seven steps, how to access the pre-filled statement, check the data contained therein and send the IR.

Step 1: Choose where to make the pre-filled statement

There are three ways to access the pre-filled IR statement: through the statement generator program, which must be downloaded onto the computer; online, in My Income Tax, through e-CAC or Portal Gov.br; and through the My Income Tax application for cell phones and tablets.

Those who are going to access the statement on the computer must download the program from the Federal Revenue website (click here to see the step by step). Those who choose to do the IR online will have to have a gov.br password to access the declaration through the portal of the same name or through the e-CAC. (Click here to learn how to create your password).

In the case of the app, just download it from your phone’s app store. To access, however, the gov.br password is also required.

Step 2: Know how to start the pre-filled statement

In the IR generator program:

• Open the IRPF 2023 and click on “New”
• Choose annual adjustment statement
• Go to the option “Start statement from pre-populated”
• Inform it is a self-declaration and click OK
• The system will ask for the gov.br password; new tab will open
• Enter CPF and password
• Afterwards, you will be directed to the declaration

In the e-CAC:

• Access the e-CAC Portal
• Click on “Enter with gov.br”
• Enter CPF and password
• Then, in the menu on the left, click on “My Income Tax”
• On the next page, click on “IRPF 2023”
• Then go to “Fill out declaration”

at gov.br

• Access the gov.br Portal
• In the box that reads “Highlights”, click on “Deliver My Income Tax (DIRPF)”
• Then go to “Start”
• The page will be redirected to the “My Income Tax” home screen
• On the next page, click on IRPF 2023
• Then go to “Fill out declaration”

Step 3: Check the taxpayer information

In this statement form are personal data such as name, address, telephone, email, nature of occupation, if you have a chronic illness or if you have a disability and if you have a spouse or partner.

The number of the delivery receipt for the previous year’s declaration must also be filled in. When filling in online, there is also the NIT, NIS or PIS number and a tab called “Family Members”, where it is possible to enter the dependents.

Sandro Rodrigues, accountant economist and founder of Attend Contabilidade, warns that the pre-filled statement does not bring the dependents’ income, so it is necessary to pay attention to this point.

Step 4: See if the company correctly reported its taxable income

These sheets contain information regarding taxpayers’ income. The main ones are “Taxable Income Received from Legal Entities” and “Taxable Income Received from Individuals/Abroad”. Income is separated according to the source of payment, whether taxable, exempt or subject to exclusive or definitive taxation.

All income received in the year, including salary, retirement and rent, must be reported to the Federal Revenue. It is important to verify that the reported amounts correspond to payslips, income statements and invoices.

If any value is incorrect, just select it, click on edit and make the changes to correct it according to the income reports you received from the paying sources.

Step 5: Insert, edit or delete data in the Payments Made tab

In the “Payments Made” sheet are amounts paid by the taxpayer to service providers that can be deducted in the statement. The most important of these is the health plan, but information on medical clinics or dentists, schools and a private pension plan of the PGBL type may also be included.

Check all amounts, especially expenses related to education and health of the taxpayer and their dependents. If there is any expense that was included in the 2022 IR, but which was no longer used in 2023, delete it.

The amounts are the responsibility of the taxpayer. Only declare what you actually have a document that proves the expense. Consultant Daniel Serra Lima, a tax lawyer and accountant at Maneira Advogados, says that a simple receipt is not always taken as proof. You must have proof that you paid for the expense.

Step 6: Enter your assets, bank accounts and investments

Another form that must bring information already filled in is the “Assets and Rights”. It contains data such as real estate that the taxpayer owns, a car, some investments and bank accounts. Current and savings account with bank balance from R$ 140 on 12/31/2022 must be declared.

Rodrigues, from Attend, explains that, in the case of some investments made in banks, the data are detailed in the statement. “It used to be common to put, hypothetically, ‘applications in Banco Itaú’ and the total amount. Now, the bank divides application by application, entity by entity. You have to be very careful to exclude what is wrong or in duplicate”, he says.

In the online declaration, the assets and rights sheet comes together with the debts. Only debts above R$ 5,000 must be reported. Smaller amounts will only go on the declaration if the taxpayer deems it necessary.

Step 7: Check the information again and submit the Income Tax

After checking all the information in the pre-filled declaration, the taxpayer must go to the “Summary of the declaration” form, which will contain information on income and deductions, and tax calculation.

In the generating program, on the computer, the taxpayer must choose, on the left, the form of taxation, whether by legal deductions or by the simplified discount. The program makes the calculation and the citizen only needs to choose the one that is best, guaranteeing a greater refund or a lower tax to be paid.

You can also click on “Check pending”. The pendencies in red prevent the sending of the declaration and must be corrected. Those in yellow do not block the shipment.

If everything is correct, click on the “Deliver declaration” option. After clicking on this option, the taxpayer will be directed to a page where bank details will be requested to receive the refund or the Pix number for payment.

It is only possible to receive for Pix those who have the CPF as a key. Opting for this form of payment also brings an advantage when receiving the refund, as it places the taxpayer in the priority queue.

Anyone paying tax must issue the Darf (Federal Revenue Collection Document).

When submitting, save the receipt and a copy of the statement on your computer or whatever device you are using.