Have you started filling out the Income Tax 2022? Are you in doubt about what information to put on each sheet? This article is a guide to help you make your statement.
You will find basic explanations for the main forms to be filled out. Very specific cases will not be addressed. Don’t forget that the deadline for submitting the 2022 income tax return ends on May 31.
If you have already started filling in the declaration and you have doubts about only a certain form, just go straight to the part of this article about the form.
If you need more guidance, click on the texts highlighted in blue to read other articles with detailed explanations about the form and images of the fields to be filled in.
See if you have to declare this year and download the program
If you are still in doubt whether or not you need to file the declaration this year, see here all the situations that require the delivery of the IR 2022. Just fit in one of them to have to declare.
Download the IR 2022 filling program on your computer or cell phone.
Declaration of deceased person
Are you going to do the income tax of a deceased person?
See specific estate declaration guidelines here.
Retrieve last year’s statement
If you filed a tax return last year, retrieve the digital file or at least a printed version.
This document will save you a lot of time in filling out this year’s declaration.
Open the IR 2022 program and create a new declaration
When you open the program, a window will appear with this year’s “what’s new in the program”. Close the window and then click on the “New” tab.
Select the type: “Annual Adjustment Statement”.
Next, select “Start importing 2021 declaration” if you have last year’s declaration. Locate the folder on your computer where the file is.
If you are going to declare for the first time or are without last year’s file, select “Start blank declaration”. Enter your name and CPF.
Another option is the pre-filled declaration, which can be done in the program or on the internet.
See below for basic explanations for filling out the main declaration forms.
Enter your date of birth, voter registration number, address, telephone number and e-mail address. Also inform if there was a change of address in relation to the 2021 declaration.
If you don’t have the title number, leave it blank. The program will issue a warning (yellow triangle), but the lack of this data does not prevent the declaration from being sent.
In the occupation field, there is a wide variety of codes. Select the one that most closely matches your professional activity.
If you are unemployed or changed jobs, inform the last activity practiced in 2021.
Inform in this form the data of your dependents. See here who can be your dependent on the income tax return.
The inclusion of dependents entitles to a reduction of R$ 2,275.08 per person in the calculation of the tax due. If you have no dependents, leave the form blank.
Inform in this form the data of your feeding. See here who can be supported and the legal conditions for the payment of the pension to be declared in the Income Tax.
You can fully deduct the amount of alimony paid in 2021 from the tax due calculation. If you do not have food, leave the form blank.
Income received from legal person
Anyone who receives a company salary, pro-labore, retirement or pension from the INSS must inform the income in this form. Part of the MEI’s income is also included in this form.
If you had more than one job in the last year or receive two pensions, open a file for each of them (paying sources).
Enter the amounts exactly as they appear on the income statement. The document already informs what value should be placed in each field of the declaration.
If you didn’t get the earnings report, ask the company’s HR. Changed jobs or got fired, look for the old company to get the document.
A retiree or pensioner must get the income report from the INSS website or from the local authority (federal, state or municipal) responsible for paying the benefit.
Redemptions and payment of benefits from private pension or pension fund plans must also be declared on this form, only if you opted for progressive taxation when you made the plan.
If you have opted for regressive taxation, redemptions and benefits are included in the “income subject to exclusive taxation” sheet.
Income received from individuals
If you own rental properties, the income must be entered on this sheet.
Likewise, if you or your child received child support, enter the amounts here.
Self-employed workers, such as app drivers, must also enter their earnings on this sheet.
For income above BRL 1,903.98 per month, it is necessary to complete the Carnê-leão 2021 program and then transfer the results to the IR 2022.
Do not forget that, in these cases, the Income Tax must be paid monthly, and not only at the time of making the annual declaration.
Exempt income and non-taxable
Several types of income that are considered tax-exempt, but that need to be declared, must be entered on this sheet.
In many cases, you will need to consult the earnings report provided by your bank or brokerage. Repeat in the declaration the values exactly as they are in the report. See below what are the main incomes included in this form:
Income subject to exclusive/definitive taxation
In this form you must inform different income that is subject to tax withholding at the time of payment (withholding tax).
In many cases, you will need to consult the earnings report provided by your bank or brokerage. Enter the values exactly as they appear in the report. See below what are the main incomes included in this form:
Income received accrued (RRA)
This form must declare the income from legal proceedings that are characterized as labor funds (delayed wages, unpaid vacations), which were paid in 2021.
Be careful not to confuse it with income that characterizes compensation (labor or other causes). Compensation is included in the “exempt income” form.
In the same process, you can have both amounts (severance allowances and indemnities). It is necessary to separate the values. Ask the lawyer responsible for the case for help if you have questions. See more details in this article.
Precatórios and small value requisition (RPV) paid in 2021 must also be declared in the RRA form. If you have not received process payments or precatories, leave the form blank.
In this form you will have to inform a great variety of payments made during the last year. Some of them can be used to reduce the tax payable or increase your refund, such as health and education expenses.
Other expenses, such as rent or attorney’s fees, do not generate tax relief, but the IRS requires you to report them. The omission of the expense can generate a fine of 20% on the uninformed amount. See what are the main expenses that you must report in this form:
If you have given money to a relative or transferred an asset to them, this operation is classified as an equity transfer in the form of a donation. It is not subject to Income Tax, but must be declared on this form.
However, this type of equity transfer is subject to the payment of state tax (ITCMD) from a certain amount. Check your state’s tax laws.
If you made a donation in 2021 to a fund linked to the Child and Adolescent Statute (ECA) or to the Elderly Council, you must enter the amount in this form. This type of donation can be deducted from the tax payable.
Assets and rights
It is the form that requires the most attention in the declaration. You must report all assets that you or your dependents own. All transactions (purchase or sale; application or redemption, etc.) must also be detailed in this form. See below the main assets that must be listed in this sheet:
Real estate (house, apartment, land, rural property, etc) Vehicles (car, motorcycle, truck, boat, plane, etc) Current and savings account Financial investments (investment funds, government bonds, CDBs) Stocks, options, forward and other assets traded on the stock exchangeGold, jewelry, cashCryptoassets (Bitcoin)Payment of a VGBLC-type private pension planConsortium not contemplated and leasing
Debts and real encumbrances
List in this form bank loans, such as payroll or personal credit, with an amount greater than R$ 5 thousand. If you borrowed money from someone else, you must also declare it on this form.
Do not inform real estate financing in this form. They should only be detailed in the “Assets and Rights” sheet.
If you are making the declaration of a deceased person (estate), inform the data (name and CPF) of the person responsible for the process (inventory) in this form.
Before sending the declaration to the Federal Revenue, return to this form and check for errors or pending issues, such as blank fields or incorrect information.
Errors pointed out in red triangle alerts prevent the declaration from being sent. Click on the alert to go straight to the sheet with the problem.
If you are a farmer, rancher or have any other type of rural activity, you must detail your income in this declaration form.
If you sold a property or any other asset (vehicles, cryptocurrencies) worth more than BRL 35,000 and made a profit on the sale, you need to fill out a specific program, GCAP 2021, and then transport it to the IR 2022 statement.
It is important to note that, in this case, the capital gain tax must be paid in the month following the sale of the asset, and not at the time of filing the annual tax return.
This sheet has a division for real estate funds and another for operations with shares, options and other assets traded on the stock exchange.
You must report the gains and losses on these operations, month by month, and the amount of tax paid.
There is no field to be filled in on this form. It brings a balance of declared values, such as income and deductions, and shows the evolution of your equity. When you get to this sheet, pay attention to the box in the left corner of the computer screen, which shows the “Option for taxation”.
This choice corresponds to the option for the complete model or for the simplified model of taxation. See the difference between them here. Choose the option that has the lowest tax payable or the highest refund.
What to do if you have tax to pay?
If you have tax payable, enter the “Declaration Summary” tab and choose whether to pay in cash or pay in installments with interest. This option appears in a frame at the bottom of the screen.
It is also possible to place the payment in automatic debit, as long as the declaration is sent to the Federal Revenue by May 10.
To print Darf, locate the “Print” menu on the left side of the screen and click on “IRPF Darf”.
What to do if you have a refund?
If you are entitled to a refund, enter the “Declaration Summary” form and enter your bank account for the IRS to deposit the amount. Then, just follow the payment schedule for refund batches and check if yours was included in any of the batches.
Everything is alright? Submit the statement and keep the receipt
After going through the “Check pending issues” form and checking that you have not made any mistakes or forgotten any information, simply click on the “Deliver statement” button in the lower left corner of the screen. Your computer must be connected to the internet at the time of submission.
Print or save the delivery receipt file and also the full declaration. Keep these documents, as well as reports and other evidence used, for at least five years.
Don’t forget that the submission deadline ends at 23:59 on the 31st of May. After that you can still send, but you will have to pay a penalty for late delivery.
Did you miss something or forgot some information? make rectification
You can submit a rectification declaration at any time, even after the deadline for submission. It is possible to correct declarations submitted in the last five years.