Learn how to correct the wrongly sent income tax return

Taxpayers who have already sent the 2022 income tax declaration to the Federal Revenue and have noticed an error in filling it out after submission, can make a rectifying declaration.

This declaration of rectification can be made through the official website of the Federal Revenue Service or in the program of the original declaration. It is possible to correct both this year’s statement, referring to the year 2021, and previous years.

The IOB’s legal and tax technical coordinator, Valdir Amorim, explains that, after submitting the declaration, the taxpayer must first check whether it has been processed. When identifying errors or omissions of some data, he must make the regularization.

“This is through the rectifying declaration provided it is not under ex officio procedure. Incorrect information previously declared must be changed or deleted, if not included in the declaration. It must include the necessary information, if applicable, and keep the other information”.

Check out how to make a rectifying statement:

By the IRPF2022 program

On the initial screen of the program “What do you want to do?”, select in the option “Transmitted” the declaration to be rectified and then click on the icon; or on the side, under Declaration, click Rectify, then select the declaration you want to rectify.

Another possible way is, in the “Taxpayer Identification” form, to answer the question – “What kind of declaration do you want to make?” – ticking the option “Rectifying declaration”.

After answering the question, the program will open a field for the taxpayer to inform the receipt number of the immediately preceding declaration for the 2022 fiscal year. This number is mandatory and can be obtained through the Declaration menu, Open option, of the IRPF2022 program.

The statements already sent are identified by the name and CPF of the taxpayer, and called “original” or “rectifier”. If the user has sent only one declaration this year, he/she must select the “original” option. If a rectification has already been carried out, but needs to be corrected again, select the “rectifier” option.

Once the choice is made, the program will automatically create a copy of the declaration sent in error. Next to the taxpayer’s name, the expression “rectifier” will appear, indicating that the new declaration will correct the one previously sent. From this new declaration, the taxpayer will be able to make the necessary corrections.

In addition, he can correct other forms that have errors and add information, opening a new form to fill. At the end, before sending, just click on the option to check possible pending issues in the new fillings.

“The rectifying statement has the same nature as the statement originally presented, replacing it in full. This declaration must contain all the information previously declared with the necessary changes and deletions, as well as the information added, if applicable”, explains Amorim.

From the IRS website

The second option is through the IRS website. The taxpayer must access the Revenue’s digital service system, the e-CaC. In this method, the user must have the “silver” or “gold” level on the Gov.br website.

When accessing the website, select the menu “My Income Tax” and then the year of the declaration that must be corrected. Click on “fill in declaration online” and select “rectify declaration”.

A simplified declaration will be generated on the website, just select the form that must be corrected. After completing the changes, click on “Finish Declaration”.

If delivered after May 31, the rectifying declaration can also be submitted on removable media, such as a pen drive or external hard disk (HD), in the Federal Revenue’s units.

model change

If the taxpayer makes the correction within the deadline, which ends on May 31, he is free to change the form of taxation. You can choose the simplified model or the complete model.

After the deadline, it is still possible to correct data, but it will not be possible to change the declaration template.

Rectification does not generate a fine

Even if the submission of the amended declaration takes place after May 31, the user will not be subject to the fine for late delivery. Taxpayers can amend a declaration up to five years after delivery.