The deadline for communicating to the Tax Authority is ends on 17 February any change in the composition of the household aggregate that occurred in 2024. Anyone who could not comply with this deadline must pay extra attention when filling the annual IRS statement to ensure that all data is correct.
Birth of children
If a child was born in 2024 and the aggregate update was not done in time, the new dependent will be manually adding to the Annual IRS statement. For this, it is essential to ensure that the child already has access to the Finance Portal, as they are mandatory for correct submission.
Taxpayers covered by the automatic IRS who have not updated the household must reject the pre-named statement and opt for manual filling. In the face menu, it is necessary to insert the new dependent in Table 6-B and identify it with the respective taxpayer number.
Only with the correct identification of the dependent will it be possible to deduce associated expenses, such as health and education expenses. These must be duly inserted in Annex H of the IRS Declaration so that they can be considered in the final taxation.
Change of marital situation
Changes in the marital situation, such as marriage, union, separation or divorce, which have not been communicated within the deadline, can only be updated at the time of completing the IRS declaration. It is not possible to correct this information before opening the delivery period.
Anyone covered by automatic IRS should refuse this option and fill out manual to ensure that marital status is correctly registered. Otherwise, the Tax Authority will assume the latest information available in its records.
From April 1, when filling in the IRS statement, the updated marital status should be indicated in Table 4 of the Face menu. It is important to remember that taxation will be based on marital status that was in force on December 31 of the previous year.
Death Change
When a taxpayer dies, it is up to the inheritance of the inheritance to fill the IRS statement for the previous year. All income obtained by the deceased must be declared correctly to avoid future problems.
In case the deceased has left a widower spouse, he must indicate the new marital status in the statement, in Table 4 of the Face menu. In addition, in Table 5, it is necessary to identify the number of taxpayer of the deceased spouse for tax purposes.
The widower can choose to submit the statement together or separately, as happened while both were married. To make the best decision, it is recommended to simulate both options and choose the one that is most advantageous.
If the death occurred in 2025 and the taxpayer had income in 2024, it will be necessary to submit the statement for the last full year. This obligation is up to the inheritance of the inheritance, which must gather all the necessary documentation.
If the deceased received income as early as 2025, it will be necessary to wait until 2026 to submit the statement corresponding to this period. To this end, all credentials and financial records are required.
And who didn’t have any changes in the household?
Those who have not had any changes in the household over 2024 need not make any prior communication and can ignore this deadline. The Tax Authority will use the latest information available to calculate the tax due.
Although the update is not mandatory, it is advisable to check annually if the registered data is correct. For this, it may be useful to unload the proof of household available on the finance portal.
According to, this document can be required for various purposes, such as the attribution of social support, scholarships or registration in day care centers. At the beginning of the year, the certificate reflects the composition of the aggregate on December 31 of the previous year, which may not always correspond to reality.
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