How to make the tax return

How to make the tax return The tax return is a document that the taxpayers are due to fill out annually, to determine to what extent to pay taxes and to obtain income tax deductions. The documentation has specific deadlines regarding the presentation and varies depending on the model that citizens fill out; the 730 model or the Unico model. Given its purely technical character and considering that there are many documents to be submitted, for the declaration of income in general the help of experts in the sector is requested. The accountant is a valid choice



How to make the tax return
HOW TO MAKE THE TAX RETURN
The tax return is a document that taxpayers are required to fill out annually, to determine to what extent to pay taxes and to obtain income tax deductions. The documentation has specific deadlines regarding the presentation and varies depending on the model that citizens fill out; the 730 model or the Unico model .

Given its purely technical character and considering that there are many documents to be submitted, for the declaration of income in general the help of experts in the sector is requested. The accountant is a valid and safe choice and having one of reference is certainly the best way to clear doubts and ask for advice. The negative note, however, is that the annual fees of the accountant could have a large impact on the family budget and sometimes it is useful at least to consider other possibilities.

At the various CAF and affiliated facilities you can ask for help and advice for the completion of the tax return, while at some companies workers can directly request tax assistance by paying the same company a figure certainly cheaper than the parcel of the accountant.



In any case, it is good to leave informed and know in depth what are the models through which you can forward the tax return, which deadlines are to be met and which are all the documents to be submitted.

THE INNOVATIONS INTRODUCED BY THE 2016 STABILITY LAW
First of all, it is good to know that, with the new Law of Stability , the Government has introduced some innovations that involve the declaration of income, the deadlines to be respected and the rules to follow are the following:

The provision that provides for the analysis against citizens using, with the 730, the subtraction for family loads or surpluses of previous declarations has been eliminated. These checks were replaced by preventive checks only in case the repayment of significant amounts. From 1 January 2016 the limit of 4000 euros has been abolished, which previously presupposes access to automatic controls.
With regard to healthcare costs, the obligation to transmit all data concerning the services provided by the National Health System during the previous year within a specific deadline set at 28 February is now in force.
THE DEADLINES FOR THE TAX RETURN
The tax return must be presented according to the deadlines established by the Tax Authorities, even if after the entry into force of the new model 730 already completed the delivery deadlines have changed due to the new requirements of the Revenue Agency to analyze the data of taxpayers with those of tributaries.

The new dates on data transmission to the Inland Revenue are as follows:

With expiry on 28 February, the Inland Revenue must receive all the data relating to the expenses that can be deducted from 730
With expiry on 7 March, the substitute tax returns to the Revenue Agency the data of the new CU model, the one that replaced the CUD for employees and pensioners
The deadlines for the declaration of income are set for July 7 for:

Who sends the 730 compiled independently
CAF and intermediary accountants
Tax substitutes with direct tax assistance or with intermediary
Who submits the tax return through the Unico Model must do so respecting the following deadlines:

By 30 September : electronically to the Inland Revenue or through intermediaries
Between May 2 and June 30 : with paper form sent through the post office and only for taxpayers who do not have an employer and no pension, must declare their income to substitute tax and separate taxation.
730 OR UNIQUE MODEL?
The 730 model is used by the following categories of payers:

Retirees
Employees
Members of cooperatives
Workers in layoffs
Priests of the Catholic Church
Municipal, provincial and regional councilors
Agricultural producers exempted from the 770 model and ordinary
The Unico model , on the other hand, is reserved for the following categories of people:



Who has business income, income from self-employment with VAT, other income other than those that can be declared with 730 and capital gains deriving from the sale of qualified investments or not in companies in countries with preferential taxation.
Who has not resided in Italy during the previous year
Who must submit Model 770, VAT and Irap declarations
Who has received employment income dependent on employers who do not have the obligation to issue withholding tax
Who must file the tax return on behalf of a deceased tax payer
Who has terminated his contract indefinitely
 WHO IS NOT REQUIRED TO MAKE THE TAX RETURN
The following persons are exempt from the obligation to submit their tax return :

They had income of building that derives from the possession of the main house
They have had employment income dependent on an employer who performs withholding tax
They only had income from work dependent on several subjects, to which is added a building income that derives from the possession of the main house
They have a total income not exceeding 8,000 euros, if it derives from an employee work in a period not less than 365 days.
They have an income, calculated net of the home, which does not exceed 7000 euros if it derives from a pension income for a period not less than 365 days
HOW TO PRESENT THE TAX RETURN
The statement of income with Model 730 is delivered to the withholding agent , employer or institution; model 730 already completed or model 730-1 in a sealed envelope with the choice to allocate 8 per thousand and 5 per thousand of the Irpef.

Alternatively, you can deliver the 730 to the CAF for the transmission of the model and the card in a sealed envelope . At these institutions it is also possible to request assistance and various instructions for the compilation that are provided, however, for a fee.



It is also possible to use the precompiled model , for those who are particularly skilled with the computer and know enough about the reference fiscal subject. In this case it is necessary to access the Inland Revenue website with your PIN, verify the data and send the model directly online.

If, on the other hand, the Single Model is used, the transmission must be carried out through the telematic services offered by the Revenue Agency, or through Caf or trade associations.

DOCUMENTS NECESSARY FOR THE DECLARATION OF INCOME
To present the income tax return you need to present the following documentation , which is mandatory for everyone to keep for the following 4 years:

Model CU, which certifies the income received by employees or pensioners
Unique Certification delivered by the employer or pension institution
CU issued by the INPS to certify unemployment, mobility, metrics or layoffs
CU model of the spouse or dependent family members and not from the fiscal point of view
Certificate of payment of foreign pension
Any notarial deeds concerning buildings purchased, inherited, donated or sold.
Land registry certificate of properties sold and owned
Leases of houses or garages
Certification for fees for occasional services
Delegations for the payment of the F24
Tax code of spouses and family members fiscally charged
Notarial deed and mortgage contract
DEDUCTIONS AND EXPENSES
It is good to remember that invoices, receipts, receipts, bank transfers and checks issued for tax deduction purposes must be indicated at the time of the declaration of income. In particular, here are the expenses that can be downloaded.

HEALTHCARE EXPENSES
Medical visits
Dental expenses
Hearing aids
Glasses
Purchase of medical equipment
Hospital stay
Rehabilitation
Spa treatments
Medicines
Assistance costs for disabled people
Medical expenses made abroad
Costs for the home and for properties in general

Interest for mortgages
Social security contributions
Interest expense for mortgages
Real estate brokerage fees
Energy saving expenses

Deduction of the rent
Reclamation consortia
Purchase of household appliances
Charges for children fiscally charged

School fees (asylum and sports activities)
Other expenses

Check due to the separated spouse
Funeral expenses
Possible contributions for domestic workers
Pension funds
How to fill in your tax return yourself

If you have decided to go it alone with the compilation of the tax return, here is a summary of all the steps that it is essential to follow if you decide not to rely on the accountant or to seek assistance from the CAF or the appropriate institutions:

Access the site of the Revenue Agency
Choose the model to use: 730 or Unique Model
Access the "online tax services" section and click on "fisconline"
Register and request a pin code. At the end of the registration you will be given a password that allows access to the personal page dedicated to the compilation of the tax return
Fill in all required items, receipts and all deductible expenses
Recheck the data entered and then send the model electronically