2026 Income Tax Return: what to watch out for with pre-filled returns this filing season

Taxpayers should verify the information on their pre-filled returns before filing, as errors and inconsistencies may lead to an audit

The annual income tax filing season features a technological feature that has gained widespread popularity among taxpayers: the pre-filled tax return. By April 13, 2026, for example, of the more than 11 million returns filed with the Federal Revenue Service, approximately 60% used this tool.

The proposal is to start the tax return with several fields already filled in, such as income, deductions, assets, rights, debts, and encumbrances carried over from the previous year’s return, the Carnê-Leão (Monthly income tax payments), and third-party returns, such as those from payers, real estate agencies, or medical service providers.

However, what was intended to be an automated process designed solely to streamline this process has also raised some concerns. Many taxpayers have reported inconsistencies and discrepancies in the data provided by the Internal Revenue Service, which highlights the need for a thorough review.

It is important to follow the technical guidelines to ensure that your tax return is filed correctly and to avoid tax risks.

Where is the pre-filled data imported from?

The information is imported from the Federal Revenue Service’s database, including data submitted by the taxpayer themselves in the previous year’s tax return and supplementary returns (such as the Carnê-Leão), as well as data submitted by third parties in other returns, such as:

• employers (paying entities) that submit data to eSocial and EFD-Reinf;
• real estate agencies, which submit the Declaration of Information on eal Estate Activities (Dimob);
• notary offices, which submit the Declaration of Real Estate Transactions (DOI);
• healthcare providers that submit the Medical Services Declaration (DMED);
• Individual medical service providers who issue receipts through Receita Saúde;
• financial institutions that submit e-Financeira reports;
• exchanges, which provide information about cryptoassets;
• other service providers that file the Carnê-Leão.

The Federal Revenue Service clarifies that the tax return imports the data and information, and that discrepancies or missing information may occur if the sources did not file the return or had to amend it for some reason.

This year, the implementation of new systems such as eSocial and EFD-Reinf has ushered in a new phase. Another recent change involves the way healthcare professionals issue receipts through Receita Saúde. Given these changes, it is important to pay extra attention to the data being entered.

Taxpayer Responsibility

It is essential that taxpayers view the pre-filled tax return as a helpful tool, not as an infallible guarantee that the data is accurate. As the IRS itself warns, “it is the taxpayer’s sole responsibility to verify the accuracy of all data entered on the return and to make any necessary changes, additions, or deletions to the information, if applicable.”

In other words, even if the data was initially provided through the pre-filled form, there is still a risk of a tax audit.

Practical Guidelines

To ensure a smooth filing process and avoid issues with the tax authorities, follow these steps:

• Keep your documents handy: Don’t rely solely on automatically populated information. Compare the pre-filled data with your income statements, bank statements, education receipts, and medical records.
• Documentation takes precedence: In case of a discrepancy between what the system shows and what your supporting documents indicate, the document should prevail. Correct fields manually when necessary.
• Pay attention to dependents: Verify that dependents’ income and assets have been imported correctly, as this is one of the biggest causes of tax audits.
• Protecting assets and rights: The IRS typically carries over the balance from the previous year, but check whether you need to report purchases and sales of assets made during the calendar year.

In other words, the current situation calls for a thorough review. For taxpayers with a large number of assets, foreign investments, or other complex circumstances, professional guidance is essential.

The expert support provided by the DPC Private team ensures that your 2026 income tax return is filed securely and in full compliance, protecting you from any potential system-wide inconsistencies. You can count on this support: dpc@dpc.com.br.