IRPF 2026: start preparing for a compliant submission

Organizing documents and information for the Income Tax helps avoid delays and fines

The 2026 Income Tax season is approaching, and to ensure that your return complies with the Federal Revenue Service's requirements, it is important to start preparing now.

The deadline for submission begins in mid-March and extends until the end of May, on dates to be confirmed. Although we are still waiting for the specific rules for IRPF 2026, referring to the calendar year 2025, it is already possible to start organizing based on the requirements of previous years.

One of the advantages of starting your preparation early, especially for those with more complex tax issues, is the opportunity to seek guidance from a specialist and ensure that your accounts are done correctly. See below for other benefits of starting now.

IRPF 2026: Why prepare in advance?

Preparing in advance is a strategy that ensures that, when the filing period begins, taxpayers have already gathered all the necessary data, documents, and receipts.

This preparation makes it easier to choose the most appropriate tax return form (complete or simplified), allowing taxpayers to take advantage of the deductions to which they are entitled, if applicable. In other words, being organized helps optimize taxation.

In addition, taking your time to fill out the return helps avoid mistakes, reducing the risk of being audited and avoiding fines for missing deadlines.

Another important benefit is that those who file their returns early can receive their refunds more quickly, when applicable.

Key data and documents for IRPF

The list of documents and information may vary depending on the taxpayer's profile, but the key data includes:

1. CPF (Individual Tax Registration) of dependents: In addition to the taxpayer's personal data, it is necessary to provide the CPF of all dependents.

2. Statement of Assets:

• Real estate: Information such as date of acquisition, total area, address, municipal real estate tax (IPTU), registration number (RGI), or document proving ownership
• Vehicles: Purchase price and Renavam number. Changes in value are only justified in cases of improvements (such as armoring).

In the case of purchase or sale of assets (real estate, vehicles, etc.), it is necessary to provide the full name of the buyer or seller, address, and CPF or CNPJ (National Register of Corporate Taxpayers), in addition to the document proving the transaction.

Also see: Rearp: option for asset updated and regularization can be made until February 19

3. Proof of deduction:

• Education: Proof of payment for schools, technical courses, college, master's, doctorate, or postgraduate studies (extracurricular or language courses are not deductible).
• Health: Proof of payment for health insurance, medical appointments, hospitalizations, and exams, both for the policyholder and dependents. Reimbursed expenses are not deductible.
• Income statement: Document proving the amounts received by the individual during the year, indicating the source of the payments.

Other supporting documents and paperwork (where applicable): 

4. Digital certificate: If necessary, taxpayers can arrange to issue or renew their digital certificate, which is an important tool for ensuring data security. Learn more here.

Income Tax 2026 made simple

DPC's individual tax department supports taxpayers in planning, completing, and filing their annual income tax returns, ensuring the use of best tax practices. Contact our specialized team and get through the 2026 income tax season with confidence and peace of mind: dpc@dpc.com.br.