From the computer, the taxpayer can download Windows, Multiplatform (zip) and Others (Mac, Linux, Solaris) programs. For cell phones, programs are available for Android and IOS.
Federal Revenue releases 2020 Income Tax rules
The program for filling in the declaration is the same for both forms of taxation (using legal deductions or the simplified discount). At the beginning of the filling, guidelines are presented on the forms of taxation and, at the end, when delivering the declaration, the program will present a comparative table so that the taxpayer can choose the most favorable option.
The taxpayer can import data from 2019 to make it easier to complete this year. Importing data replaces any data already entered in the 2020 declaration. In case the last declaration has been rectified, it is necessary to replace it with the receipt number of the last online rectifier.
Taxpayers who send the declaration at the beginning of the term, without errors, omissions or inconsistencies, will also receive income tax refunds earlier. Elderly, seriously ill and physically or mentally disabled have priority.
The IRS expects to receive 32 million statements within the legal deadline in this year. The fine for the taxpayer who does not make the declaration or deliver it after the deadline will be at least R $ 165.74. The maximum amount corresponds to 20% of the tax due.
Refunds will start to be paid in May and continue until September for taxpayers whose declarations have not fallen into the fine mesh.
The IR must be declared this year who received taxable income above R $ 28,559.70 in 2019. The amount is the same as the IR statement for the last two years.
- Taxpayers who have received exempt, non-taxable or exclusively taxed income at source, the sum of which has been greater than R $ 40 thousand last year;
- Whoever obtained, in any month of 2019, capital gain on the sale of assets or rights, subject to the levy of the tax, or carried out transactions on stock exchanges, commodities, futures and the like;
- Who in 2019 had gross revenue in an amount greater than R $ 142,798.50 in rural activity;
- Who had, until December 31, 2019, the possession or ownership of goods or rights, including bare land, with a total value exceeding R $ 300 thousand;
- Who became a resident in Brazil in any month of the past year and in that condition it was on December 31, 2019;
- Who opted for exemption from the tax levied in value obtained in the sale of residential properties whose proceeds from the sale is applied to the acquisition of residential properties located in the country, within 180 days, counted from the conclusion of the sale contract.
Those who opt for the simplified declaration waive all deductions allowed in tax legislation, such as those for expenses with education and health, but are entitled to a deduction of 20% of the value of taxable income, limited to R $ 16,754.34, same value as last year.