Taxpayers who, in the last five years, from 2018 to 2022, have included alimony as taxable income must rectify their Personal Income Tax returns. The Federal Revenue issued a clarification on the non-incidence of the tax after the Federal Supreme Court (STF) decided that these incomes are tax-exempt.
In August 23rd, the STF published the decision that removed the incidence of Income Tax on amounts arising from family law. As food pensions fit into this category, they also failed to pay Income Tax.
the taxpayer to havewill amend the declaration for each year of undue payment or retention of Income Tax on alimony. The correction can be sent through the program that generates the declaration for each year, by Virtual Federal Revenue Service Center (e-CAC)or through the My Income Tax app.
To do this, simply inform the number of the delivery receipt of the declaration that will be rectified and keep the deduction model chosen when sending the declaration. The IRS advises taxpayers to keep all receipts referring to the amounts informed that can be requested for verification until the tax credits (return of the tax paid) expire.
The amount of alimony declared as taxable tax must be excluded and informed in the “Exempt and Non-Taxable Income/Other” field, specifying alimony. Other information on the tax paid or withheld at source must be kept.
A declarant who has failed to enter a dependent who has received alimony income will be able to include the dependent, as well as related expenses. In that case, it is necessary to have opted for the traditional declaration instead of the simplified one in the original declaration. In addition, the dependent cannot be the holder of the declaration itself.
settling of accounts
After the correction, the taxpayer may find himself in two situations: with tax to be refunded or with tax paid in excess. In the first case, the taxpayer to haveYou are entitled to a refund greater than that of the original declaration. The Revenue will automatically pay the difference in the account informed in the Income Tax declaration, according to the batch schedule and legal priorities.
In the second case, where the taxpayer paid Income Tax, but had the balance reduced after rectification, it will be necessary to request the money back through an electronic refund request (Perdcomp).
Compensation of overpaid tax must be requested through the Perdcomp Web program, available on the e-CAC Portal.
In some cases, the taxpayer may download the PGD Perdcomp program from the Federal Revenue’s website. The agency prepared a guide to ask questions about the use of the service.
According to the Federal Revenue, options are being analyzed to speed up the analysis of the rectifying statements and the official entries of statements with alimony income.