See what the deadlines, penalties and precautions are to avoid problems with the IRS
As the 2026 Personal Income Tax Declaration (IRPF) deadline approaches its end, the concern of taxpayers who have not yet settled their accounts with the Federal Revenue also grows. The declaration must be sent by May 29, and leaving it until the last minute can increase the risk of complications, as extensions usually only occur in exceptional situations, such as large-scale disasters.
According to tax lawyer Pedro Céglio, from Granito Boneli Advogados, whoever loses the term is subject to immediate fine and may have the CPF classified as “Pending Regularization”. “This situation can create difficulties in taking out loans, issuing a passport, participating in public tenders and even operating bank accounts”, he explains.
Simple measures to avoid fines and restrictions on the CPF
To avoid delays and penalties in Income Tax 2026, the expert recommends some practical measures, such as:
- Use the pre-filled declaration to speed up shipping;
- Keep documents and receipts organized throughout the year;
- Carefully review all information before transmission;
- Do not omit income, including income from dependents;
- If in doubt, send the declaration on time and make corrections later, if necessary.
How does the late fine work?
The late fine corresponds to 1% per month or fraction of the tax due, even if it has already been paid. The minimum value is R$165.74 and can reach up to 20% of the total amount calculated. Pedro Céglio highlights that the penalty also applies to taxpayers without tax to pay. “Whoever is obliged to declare and misses the deadline must pay at least the minimum fine. If there is a refund, the amount is automatically deducted. Those who are not obliged to declare do not suffer a penalty”, explains the lawyer.
Failures that increase the risk of pending issues
Among the most common errors that lead to fine mesh are the omission of income, the inclusion of medical expenses without proof and discrepancies between the information declared and the data sent by companies and financial institutions. “They must declare taxpayers with taxable income above the legal limit, exempt income exceeding R$200 thousand or assets above R$800 thousand until December 31, 2025,” adds the lawyer.
How to regularize a late declaration
Even after the deadline has passed, it is still possible to regularize the situation. “The late declaration can be sent through the IRPF program or through the e-CAC portal. The system automatically generates the fine and the DARF, which must be paid within 30 days to avoid additional interest”, advises Pedro Céglio.
The declaration can also be monitored through official Federal Revenue channels, such as the e-CAC portal, the “My Income Tax” application and the agency’s website. “With organization and attention to deadlines, it is possible to avoid inconvenience and maintain tax situation regular”, he concludes.
By Aline Telles