The deadline for the Income Tax Declaration 2025 without payment of a fine. Many people can leave it for the last minutes, increasing the possibility of filling errors -.
However, it is possible to “correct” the statement even after sending the tax authorities through the rectifying statement. The taxpayer has a period of five years to correct and referaem the declaration.
The rectifying statements have “the same nature as the declaration originally submitted, replacing it fully and, therefore, must contain all previously declared information, with the necessary changes and exclusions, as well as the added information, if applicable,” explains the IRS.
It is possible to rectify an income tax return in the event that the taxpayer omitted his own or dependent income, missed declared amounts, included or excluded dependents, corrected data and rights, and opted for simplified or complete statement.
It is necessary to be aware, as the date of submission of rectification will be considered for the payment of possible refund: ie after the rectifying documentation, the taxpayer returns to the end of the payment line.
To rectify an income tax statement, you must have already sent the document.
If the documentation is still in the completion stage, it is possible to change the data or delete items within the IR program itself or the online system of the IRS Virtual Care Center (E-CAC), before submission of the statement.
How to rectify the statement in the Income Tax Program?
Retification of the income tax return can be made directly in the generator program:
- Open the IR 2025 program, select the “Declaration” tab and click “Rectify” in the left side menu;
- Choose the statement that will be corrected. It is possible to identify it by the receipt number, type (complete or simplified), the taxpayer’s name and CPF;
- The system will automatically generate a copy of the statement sent with errors, available on the “Filled” tab;
- The word “rectifier” will appear next to the taxpayer’s name. When opening this file, make the necessary changes;
- After completing the adjustments, click “Deliver Declaration” in the “Declaration” tab, also in the left side menu.
Before sending, it is essential to review all the information. Visit the “Declaration Sheets” section and select “Check Pendencies”.
Red pending issues prevent the transmission of the statement and must be resolved. Already the alerts in yellow do not prevent shipping, but indicate points that deserve attention.
How to rectify income tax by e-CAC?
It is also possible to rectify the statement directly through the IRS website, through the E-CAC portal. See how to perform the procedure:
- Visit the E-CAC portal and enter the CPF, access code (generated on the site) and password;
- On the left menu, click “My Income Tax”;
- In the list of “IRPF statements”, select the statement that will be corrected;
- In the right corner of the screen, click “Rectify Declaration”;
- A copy of the original statement will be displayed. Just select the form to be adjusted and make the necessary changes;
- After completing, click “Finish Declaration” to send.
It is possible to rectify the 2025 Income Tax Declaration as many times as necessary.
How to rectify the declaration of previous years?
Rectifying statements from previous years follows practically the same procedure as current statements. However, it is necessary to use the program corresponding to the year to correct.
To locate the program, simply access the IRS website or search for the term “Income Tax Program year X”, inserting the desired year. The download link is usually available among the first results.
When is not it possible to rectify income tax?
Declarations under tax procedure cannot be rectified. This procedure begins from the moment it is received a fiscal summons from the IRS. If the statement is in the tax network, but has not yet occurred subpoena, rectification remains allowed.
Through the site or application, it is not possible to correct information regarding rural activity and the capital gains imported from auxiliary programs. In these situations, rectification is required using the income tax program installed on the computer.
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 detained by the controlled, direct or indirect entity, abroad, as if they were directly detained by the individual, in accordance with the
- Fiscal Transparency Regime of Controlled Entity 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
