Taxpayers must confirm that their children are in Model 3. This indication does not usually appear in the automatic declaration.
The “window” is open: the delivery of the declaration of IRS (Individual Income Tax), relating to 2025 income, started last week, April 1st, and runs until June 30th, for all taxpayers.
Who has children, have the right to larger deductions – but it is necessary to confirm that there are dependents.
Children must be indicated in Model 3. And the automatic declaration normally does not include them: “In automatic IRS, children do not usually appear, that give a bigger deduction.”
Soraia Leite, spokesperson for Deco Proteste, comments on what, therefore, “It’s better to give up automatic IR to be able to manually fill in dependents’ data.”
When completed manually, the declaration must indicate the dependent’s CPF and also the degree of disability proven by a multi-use certificate – in cases where this applies.
Adopted, stepchildren and civilian godchildren can also be included in the declaration (in addition to biological children).
Deductions range from 600 euros for each child (over 3 years old) up to 1.900 euros (monitoring expenses for each joint child with a disability level equal to or greater than 90%).
Who is that stay out of the declaration: emancipated minors, over 25 years of age and over 18 years of age who earn more than the national minimum wage.
Children/dependents cannot be part of more than one household – even with separation or divorce.
