What are dependents on the tax return?

The inclusion of dependents on the Income Tax return It is a topic that always raises doubts, especially for those who declare for the first time.

This is because there is a lot of talk about the possibility of reducing the tax to be paid, or even receiving a refund for dependents.

With that in mind, in today's material we clarify all your doubts on the subject, in order to help you fill out your declaration with ease.

So, if you need a helping hand with this important task, keep reading!

Tax Declaration: the opportunity to receive back part of the amounts paid

You've probably heard a number of complaints about filing your Income Tax return, which must be filed every year between March and May.

In general, complaints stem from the dissatisfaction of some citizens with having to gather all the data to fill in the information requested by the IRS.

But did you know that filing a tax return also has benefits? Yes, there are, and the main one is the famous tax refund.

The refund is nothing more than the return procedure carried out by the Federal Revenue Service, to declarants who paid amounts above what was due in the previous year.

So, if your tax return shows that you overpaid your income tax, you can get it back.

In general, these “excess” amounts result from incorrect calculations or deductible expenses, which must be deducted from the tax due.

Among these expenses, it's possible to include expenses for dependents. But, after all, what are dependents on your tax return? We'll see below!

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What are dependents on the tax return?

As we saw previously, there is some information requested in the Income Tax return that serves precisely to calculate deductions, that is, discounts on the tax due.

Among this information, the “dependents” category stands out, which serves to include people who depend on the declarant’s income.

Therefore, to be classified as a dependent, it is not enough for the person to reside in the same place as the declarant, it is necessary that they are financially dependent on him.

With this, we can include:

• Children or stepchildren up to 21 years of age;
• Spouses;
• Partner with whom you have children or who has lived together for more than 5 years;
• Children or stepchildren up to 24 years of age, who are studying higher education;
• Grandchildren or great-grandchildren up to 21 years of age, with legal custody;
• Minors under 21 years of age with legal guardianship;
• Great-grandparents, grandparents, in-laws and parents with income of up to R$ 30,639.90 in 2023.
• People with disabilities, of any age;
• Mentally disabled or sick people, of any age;
• Among other special cases.

It is important to note that dependents are included in the tax calculation basis, so discounts can be granted.

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Rules for including dependents

We previously explained which relatives/family members can be considered dependents on the declaration, and consequently generate discounts on the amount of tax due.

But, what you should know is that it is not enough to include any and all family members/relatives to get discounts, as there are rules, and in some cases, inclusion can even increase the amount due.

This increase occurs especially for dependents who have income. In this case, the dependent's income is now considered in the declarant's total income, which may change the tax rate.

Now see the main rules for including dependents in your tax return.

• The dependent must have a CPF;
• The dependent's income must also be included in the declaration;
• The dependent can appear on only 1 (one) declaration (Ex: if the father declared the child as a dependent, the mother cannot include him).

As we have seen, it is not prohibited for the dependent not to reside in the same house as the declarant, but both incomes must be considered.

Can it include a stable union?

One of the main questions for those who include dependents on their tax return is whether civil unions are valid.

And, as we saw previously, partners with children or whose union has lasted more than 5 years can be included as dependents.

As a rule, to declare a stable union, the couple must have a publicly known relationship, with no minimum or maximum time period stipulated.

Therefore, if the couple meets the requirements for a stable union and has been together for more than 5 years, they can certainly include their partner as a dependent.

However, it's worth remembering: if your partner has income, it will be included in the tax base, which may result in taxes being paid, so it's important to carefully evaluate the situation.

Step by step guide to reporting dependents on your tax return

By now you know what dependents are on your tax return and what the requirements are to include someone in this category.

With that, all that's left is for us to teach you how to do this and thus have a chance of getting a discount on your tax due. Check it out:

1. Start filling out your declaration, and look for the “dependents” tab;

2. Enter the dependent's details, including degree of kinship and income;

3. Provide the dependent’s assets, debts and other requested information;

4. Complete the remaining steps of your declaration and review it to ensure everything is correctly entered.

Reporting your dependents is very simple, so just pay attention to the information requested.

Remember that you can correct or even remove dependents from the list if you identify an error.

Finally, this is the information about dependents on your tax return, so use the knowledge you've gained to fill out yours with more peace of mind!

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