IR 2026: Making an incomplete declaration is better than delaying delivery

The 2026 Income Tax deadline is approaching, scheduled for May 29th, Friday, at 11:59 pm.

At the time of writing, the latest update from the IRS, at 10:37 pm on Tuesday (26), showed that 34,827,460 people had already submitted their declarations, while around 10 million still need to report in the next three days.

And experts consulted by CNN Money warn: it is better to submit an incomplete declaration than to delay the rendering of accounts.

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Jeff Patzlaff, financial planner and specialist in finance and investments, recommends that his clients make an emergency submission, even if some information is missing.

He highlights the issue of the fine, whose minimum value is R$165.74 and can reach 20% of the tax due. The charge must be paid within 30 days of late delivery.

Tax lawyer Mary Elbe Queiroz, president of Cenapret (National Center for the Prevention and Resolution of Tax Conflicts) and partner at Queiroz Advogados, highlights that, in addition to the financial cost, the delay can create more severe tax issues, such as greater difficulty in obtaining certificates, blocking refunds and exposing the taxpayer to more careful inspection.

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"The central point is that the IRS already receives information from banks, companies, real estate agencies, notary offices, health plans and paying sources. Therefore, when the taxpayer does not deliver, he does not become invisible, he just stops providing his organized version of the facts", he states.

Lastly, but just as relevant, Eduardo Rodrigues, lawyer and partner in the Tax area at Duarte Tonetti Advogados, explains that one of the main consequences of submitting reports late are pending issues related to the CPF (Individual Person Registration).

"The taxpayer's CPF has the status of 'pending regularization', and the person is prevented from opening bank accounts, obtaining loans or financing, renewing a passport, issuing negative debt certificates and even taking up public office if they pass a competition", says the lawyer.

For this reason, for experts, it is unanimous: deliver it incomplete and rectify it later.

However, Queiroz warns: this strategy does not mean sending false data, omitting assets or inventing expenses.

"It means meeting the legal deadline with what the taxpayer can prove at that time and correcting any gaps later", he adds.

In this sense, attention must be doubled in this final stretch. "In the hustle and bustle of the last day, it is much easier to forget a document or find the Revenue system congested", explains Leandro Uemura, executive at NTW Contabilidade-Liberdade.

In cases of rush, as mentioned by Uemura, the declaration may be delivered with inconsistencies - taking the taxpayer to the IRS for deeper analysis. "Anticipating delivery is the best way to avoid problems due to sheer haste", recommends Uemura.

Complete x Simplified Declaration
To facilitate delivery, knowing the declaration model that is most favorable to the taxpayer is half the battle. "The choice between declaration models depends on the volume of deductible expenses that the taxpayer has", explains Rodrigues, who differentiates the following declarations:

- Simplified Declaration: model that applies a standard discount of 20% on taxable income, limited to a ceiling established by the Federal Revenue Service.

It eliminates the need for proof of expenses.
- Complete Declaration: taxpayer details all their real deductible expenses incurred in the calendar year, such as health expenses (with no value limit), education (with individual limit), dependents, private pension contributions and judicial alimony.

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The first modality is recommended, according to the lawyer, for taxpayers who do not have many deductible expenses, such as single people without dependents, people with few medical or educational expenses, or whose sum of actual expenses does not exceed the limit of the simplified discount.

The full declaration is recommended for those who have high deductible expenses which, when added together, exceed the standard 20% discount offered by the simplified model.

"To opt for this model, it is essential to keep all receipts and invoices for at least five years", he highlights.

After choosing your type of declaration, simply declare it through the Individual Income Tax Program, available online or as a download for Windows, Linux or Mac; and through the e-CAC portal in the "My Income Tax" tab.

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Source: CNN