For many taxpayers with children, the Income Tax campaign may start with an unpleasant surprise when opening the automatic declaration: dependents are not pre-filled. In these cases, the problem should not be ignored, because the absence of children on the declaration can result in the loss of relevant deductions.
The IRS itself explains that the automatic IR is built based on data on income, expenses and family composition already informed, and can use information from the previous year or, in the absence of it, assume the status of a taxpayer without dependents. Deco Proteste warned, in statements to the online economic newspaper, that children “do not usually appear” in the automatic IRS, recommending manual filling when this happens.
When the automatic declaration may not arrive
According to the IRS, the automatic declaration becomes definitive if confirmed by the taxpayer and, if nothing is done by the end of the delivery period, it can also automatically become definitive. This is why the verification phase gains greater weight here. If the family data does not correspond to the reality of the household on December 31, 2025, accepting the proposal as it appears may mean submitting an incomplete declaration. Deco Proteste has been clear on this point: when the composition of the aggregate is not reflected correctly, the most prudent thing is to reject the automatic route and proceed with the manually filled Model 3.
Where should dependents be placed
According to Deco Proteste’s updated guide for Income Tax 2026, dependents must be inserted in the form of Model 3, more specifically in table 6-B. This is where the taxpayer identifies the tax number of each eligible child, adopted child, stepchild or other dependent. If there is a degree of disability proven by a multipurpose certificate, this information must also be indicated at this point. The same source also recalls that only with the dependent duly identified is it possible to later reflect, in Annex H, expenses such as health and education, which can directly impact the final tax amount.
Who can be considered a dependent on the IRS
The rules are not limited to biological children. Deco Proteste says that children, adopted children and stepchildren up to the age of 25 can be considered dependents, as long as, in 2025, they have not received more than 12,180 euros per year. Disabled dependents can also be assisted, with no age limit, when unfit for work and without their own income, as well as civil godchildren up to 25 years old, within the same annual income limit. The IRS adds that, in the case of joint custody, elements such as alternate residence and percentage of expense sharing must be communicated in advance, precisely to avoid errors when filling out and calculating deductions.
The deductions that may be at stake
The values at stake help to understand why this detail should not be treated as minor. In the official Federal Revenue leaflet for 2025 income, the fixed deduction per dependent is 600 euros. When the dependent is three years old or younger, the amount increases to R$726. For the second and subsequent dependents, if they are up to six years old, the deduction can reach R$900 for each one. In cases of disability, the deduction per dependent reaches 1,306.25 euros, plus 2,090 euros in follow-up expenses when the degree of disability is equal to or greater than 90%. These installments also include other deductions linked to children’s expenses, such as health, education and ICMS required on the invoice, as long as they are correctly reflected in the declaration.
What changes when there is joint custody
In cases of separation or divorce, the rule is more sensitive. Federal Revenue and Deco Proteste converge on one point: the dependent cannot be part of two households at the same time. Even so, this does not prevent it from being included in both parents’ statements for the purposes of imputing income and sharing expenses, when there is joint custody. The Deco Proteste guide recommends that, when filling out, the CPF of the other parent be indicated, mark which household the dependent belongs to and mention the percentage of expenses borne by each one. If this percentage is not informed, the Tax Authorities automatically assume a 50% distribution for each side.
In short, automatic declaration can be useful, but should not be accepted without confirmation. When children do not appear, the risk is not just formal: an important part of the deductions to which the household is entitled may be at stake. In a campaign where the declaration is submitted between April 1st and June 30th, the difference between accepting the pre-filled form and manually correcting family data may reflect on the value of the refund or tax payable.
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