A Federal expects to receive 46.2 million statements from the Income tax in 2025. Part of this number are people who have started to fit the requirements to hit the accounts with the tax authorities.
It is necessary to be aware, as the deadline for sending the 2025 Income Tax return ends on the 30th.
By 8 pm on May 20, 28 million taxpayers had already sent their documentation. Therefore, about 19 million people still need to send the statement.
Learn how to declare for the first time.
The IRS offers a number of tools to assist in the income tax return.
There are different ways to fill and send, as well as options that speed up the release of the information. The following is a practical guide with the main steps for you to declare your tax simply and safely.
How to make the income tax return
Filling and shipping ways
Through the website (online)
You can fill in and send the statement directly over the internet. To access the service, you must have an account on the Gov.br portal with silver or gold security level.
By computer program
It is also possible to download and install the income tax return program on the computer. With it, you can complete all the information and send the data to the IRS.
By cell phone or tablet
Download the app available from the App Store or Google Play to fill in and send the statement directly by mobile or tablet.
START OF DECLARATION
Pre-named statement
With a silver or gold level Gov.br account, it is possible to start the statement with several fields already completed automatically. The information is obtained from paying sources, doctors, real estate, among others.
Blank statement
It is possible to start from scratch. During the filling, the taxpayer can import income and medical deductions data through the “Import” option, available in the IRS program.
Fill in the statement
Titular
This tab automatically identifies the person responsible for the declaration. Data such as CPF, full name, date of birth and address are obtained from the IRS database.
If the address is outdated, use the “Update Address” option to make the correction.
Income
Income information is largely completed automatically with the data provided by the paying sources.
However, it is essential to review each item, especially pre-immersed, marking them as “revised” after the conference.
It is not necessary to classify income as taxable or exempt – the system makes this categorization based on the nature of the informed income.
Payments or donations
Enter all payments and donations made in the corresponding calendar year.
When starting the statement, the pre-named version can recover data provided by third parties or donations already recorded.
Heritage
Includes goods, rights, debts and real burden belonging to the holder and dependents. All information must reflect the patrimonial situation at the end of the calendar year.
Review and Shipping
1. Choose the discount type
After filling, the taxpayer must choose between two discount options:
Legal Discount: Consider expenses deductible to reduce the amount of tax payable.
Simplified Discount: Applies a standard 20% deduction on taxable income.
2. Check out the result
If the tax payable is less than the amount already collected, there will be refund. In this case, indicate a bank account or the PIX (CPF) key to receive the amount.
If the calculated tax is larger than already paid, it will be necessary to pay the difference by DARF (Federal Revenue Collection Document).
It is possible that the declaration does not generate tax to pay or repay.
3. Check possible pending
During shipping, the system may present alerts:
ERRORS: Occurs due to incorrect compulsory data. Correct to proceed.
Notices: indicate optional fields not filled. They do not prevent shipping, but it is recommended to complete the information.
Important information
Shipping the statement is made exclusively over the internet, regardless of the platform used. However, the system does not process shipping between 1h and 5am (Brasília time).
Keep the statement, the delivery receipt and the vouchers used for up to five years. No document must be sent with the statement, but everything that is declared must be duly proven if the IRS requests.
Free help to fill the declaration
Those who are unable to hire an accountant can count on the free support offered by the Accounting and Tax Support Centers (NAF) – an initiative of the IRS in partnership with educational institutions.
The service is performed by students from the areas of accounting and foreign trade, with supervision of trained teachers.
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Who is required to declare income tax in 2025?
- Received taxable income, subject to adjustment in the statement, whose sum was over R $ 33,888.00;
- Received exempt income, non -taxable or taxed exclusively at the source, whose sum was over R $ 200,000.00;
- Obtained, in any month, capital gain in the sale of assets or rights subject to the incidence of the tax;
- Carried out alienation operations in stock and similar stocks, goods, goods, whose sum was over R $ 40,000.00 or with calculation of net gains subject to tax incidence;
- Obtained gains on rural activity and gross revenue over R $ 169,440.00, or intends to compensate, in the calendar year of 2024 or later, losses of previous calendar years or the calendar year of 2024;
- On December 31, the possession or ownership of goods or rights, including naked land, of a total amount of over R $ 800,000.00;
- He went to the condition of resident in Brazil in any month and, in this condition, was on December 31, 2024;
- He opted for exemption from the income tax on the capital gain earned in the sale of residential real estate, if the sale product is applied to the acquisition of residential real estate located in the country, within 180 days, from the conclusion of the contract;
- He chose to declare the assets, rights and obligations arrested by the controlled, direct or indirect entity abroad, as if they were directly detained by the individual, pursuant to the controlled entity tax transparency regime established in art. 8 of Law No. 14,754, of December 12, 2023;
- On December 31, the ownership of Trusts and other contracts governed by foreign law with characteristics similar to him, pursuant to arts. 10 to 13 of Law No. 14,754, of December 12, 2023;
- He opted for updating the value of the real estate market, pursuant to art. 6 of Law No. 14,973, of September 16, 2024, or earned income from the capital applied abroad in the modalities of financial and profit applications and dividends of controlled entities, pursuant to arts. 2 to 6-A of Law No. 14,754, of December 12, 2023.
Priorities in the refund lots
Regarding the priority in the refund lots, the revenue maintained the preference for those who used the pre-named statement simultaneously and chose to receive restitution via Pix.
Even so, the priority list follows as follows, regardless of whether it has used the pre-named or pix:
- Taxpayer aged 80 years or over;
- 60 -year -old or over, people with disabilities and patients with severe illness;
- Whose largest source of income is the teaching;
- They used the pre-name and chose to receive refund by Pix;
- Other contributors.
When does the payment of income tax begins?
- FIRST LOT OF RETURNING: 05/30/2025
- According to the Lot of the Restrictions: 06/30/2025
- Third Lot of the Restrictions: 07/31/2025
- Room Lot of the Restrictions: 08/29/2025
- Fifth lot of refunds: 09/30/2025
Who does not deliver is subject to penalties
According to the IRS, the taxpayer who sends the delayed income tax return is subject to a fine. The penalty is equivalent to 1% of the amount of tax due, with a minimum amount of R $ 165.74. The charge can reach a maximum of 20% of the tax amount due.
