Inclusion of the perpetrators of the admission of income tax (IR) can reduce the amounts due by the citizen to the Tax Authority. But caution is required, as well as understanding who can be included as one of the dependents, the taxpayer must be aware of what is the inclusion of useful cases.
“It must be analyzed whether the person who will be announced as the subordinate meets the requirements stipulated in the law and also if his total income compensates for the deduction of the recipients in the statement,” explains Johnny Martins, the accountant and vice president of Sirac, the accountant and the vice president, explains center Companies solutions in the accounting and legal fields.
The delivery of the income tax 2025 until May 30. The Tax Authority expects to obtain 46.2 million explanations.
People who got more than $ 33,888 in 2024 or with rural activity should be with total revenues of more than $ 169,440 responsible for Assad.
Martins states that IR can be deducted the annual amount of $ 2,275.08 per cost, even if the dependency rate begins or ends in any month of the orthopedic year 2024.
“The legislation recognizes the deduction of the dependents in determining the calculated tax in the annual amendment declaration. However, each case should be analyzed to assess whether it is useful to declare people as a person for income tax purposes,” Martins says.
Who can be included as dependent on income tax?
- The husband or partner who has a taxpayer has a child or has a stable union for more than five years, including homosexual relations.
- A child or a 21 -year -old child, or any age if he has a physical or mental disability.
- A child or siblings of up to 24 years, if he enrolled in the Higher Education Organization or Technical School for Secondary School.
- The son or a rib with a disability, regardless of age, provided that their reward does not exceed the reducing account discounts.
- A brother, grandson, or great grandson without support from parents, under the judicial custody of taxpayers, up to 21 years, or at any age, if he has a physical or mental disability for work.
- A brother, grandson, or grandson without protecting parents, under the judicial custody of taxpayers, up to 24 years, if he is registered at the Higher Education Organization or Technical School in Secondary Schools, provided that the guard is obtained up to 21 years.
- A brother, grandson, or grandson with a disability, without support from parents, under the judicial custody of taxpayers, regardless of age, provided that their reward does not exceed reducing the accounts of the account base.
- Parents, grandparents and grandparents who received, in the 2024 evaluation year, received income, taxed or not, up to $ 26,963.20.
- Less than 21 years old, in a weak position, was created and taught by the taxpayer, provided that this is under the judicial custody.
- A person is absolutely unable, under the protection of the taxpayer or the Korella.
When is it worth, including the relationship?
The accountant explains that the inclusion of the income tax is worth it if the total income of its bearer in addition to the dependent, has led to appropriate deductions (education and health, for example), leads to reducing the final rate, and therefore, the tax is lower or higher recovery.
In the approval of the income tax, there is a file of its own to include the dependent, in which the name, CPF and the type of the dependent are informed, according to the hypotheses authorized by the law.
If the taxpayer is not announced, he may lose the value of the deduction by the teacher.
If they have an income to receive it, the amounts will not be added to those bank taxpayers in approving their income tax, Martins explains.
And when does he not deserve it?
One of the factors that might weigh the decision not to announce the dependents is the issue of the total income, which can lead to the high value of the tax in the advertisement, even with the deduction of the two.
This is because the income of the dependents in the statement of the annual amendment of the taxpayers, even with less amounts than the exemption limit, must be added to the perception of the perceived taxpayer and its inclusion in his statement.
In the income tax advertisement program, it is possible to simulate the amount due or reception paid in each scenario when informing the data with the expenses.
“It must be analyzed if the person who will be announced as a follower fulfills the requirements stipulated in the law and also if his total income compensates for the opponent by the recipients in the statement,” he concluded.
Who is required to announce the income tax in 2025?
- The taxable income received, taking into account the amendment in the statement, which exceeded a group of $ 33,888.00;
- The exempt, non -tax or taxable income, received exclusively in the source, which exceeded a total of $ 200,000.00;
- It was obtained, in any month, the capital profit in selling assets or rights subject to the occurrence of tax;
- The alienation operations in shares, similar shares, commodities, and commodities, have conducted a total of $ 40,000.00 or with the net gains subject to taxes;
- He obtained gains related to rural activity and obtained the total revenues of exceeding 169,440.00 dollars, or intended to compensate, in the evaluation year of 2024 or later, the losses of the previous years of calendar or the evaluation year from 2024;
- On December 31, goods or ownership of goods or rights, including naked lands, for a total amount of more than $ 800,000.00;
- He went to the state of the population in Brazil in any month, and in this case, it was on December 31, 2024;
- He chose the income tax exemption to earn the capital gained in selling residential properties, if the selling product is applied to the acquisition of residential properties in the country, within one hundred and eighty days, from the conclusion of the contract;
- He chose to announce the assets, rights and obligations held by the entity subject to control, direct or indirect, abroad as if they were directly held by the individual, according to
The financial transparency system of the entity subject to the censorship established in art. 8 of Law No. 14,754, on December 12, 2023; - On December 31, ownership of other funds and contracts governed by foreign law with similar characteristics, according to the arts. 10 to 13 of Law No. 14,754, on December 12, 2023;
- Choose the value of the real estate market, according to art. 6 of Law No. 14,973, on September 16, 2024, or obtained income from the capital applied abroad in the methods of financial requests, profit and profit distributions from the entities subject to control, according to the arts. 2 to 6-A from Law No. 14,754, on December 12, 2023.
Who does not transfer it is subject to sanctions
The taxpayer that sends the delay in the tax declaration of income is subject to a fine.
The penalty is equivalent to 1 % of the amount of income tax due, with the minimum amount of $ 165.74.
The fees can reach a maximum of 20 % of the entry tax due.
