Income Tax: who can include a spouse as a dependent? Specialist responds

Reader question: I have a stable union. Can I include my spouse as a dependent?
Reply from Patricia Cabral Bittencourt *

For those who live in a stable union, it is possible to include their partner as a dependent, as long as the couple has a child in common or has lived together for more than five years. It is also essential that the dependent be registered with the CPF, because it is not possible to include dependents without their respective CPF in the IRPF 2022 program.

When filling in the declaration with the inclusion of a dependent, the taxpayer must inform the following data: name, CPF and date of birth of the dependent.

Once the dependent is included, he/she is not required to present a declaration of his/her own. However, it is necessary for the taxpayer to include in the dependent’s declaration all income, assets, payments and debts, as well as the holder himself identified as a taxpayer (person responsible for submitting the declaration).

tax increase

It is possible to deduct up to BRL 2,275.08 from taxable income (on which income tax is levied) per dependent, in addition to deducting education and health expenses, which also include expenses with the dependent. However, it is worth mentioning that the inclusion of the dependent’s income may increase the amount of tax payable.

To decide which is the best alternative, it is possible to simulate the options in the IRPF 2022 program itself. Without submitting the declaration, the taxpayer must complete the declaration placing the spouse as a dependent. Then, again without sending the declaration, you can repeat the process with the declarations separately.

In this way, it will be possible to verify which option has amounts to be refunded or the lowest amount to be paid.

How to include dependent on IR?

The IRPF 2022 program has a specific form for the inclusion of dependents. It is indicated as “Dependents”, below the “Taxpayer Identification” form.

When opening the “Dependents” tab, the taxpayer must scroll the arrow to the right to the end and select the inclusion of a “new” dependent. By clicking on “New” the person must:

  1. Select the dependent type. In the case of a partner, select the option “11 – Partner with whom the taxpayer has a child or has lived for more than 5 (five) years or a spouse”;
  2. Include CPF, name and date of birth of the dependent, in this case the spouse. There are optional fields to indicate e-mail and cell phone addresses, but the absence of this information will not prevent the delivery of the declaration;
  3. If the couple resides at the same address, the declarant must click on the square to the left of the question “Does the dependent live with the holder of the declaration?”
  4. To complete the inclusion of the dependent, simply click on “OK”.

How to include taxable income?

In the menu on the left side of the IRPF 2022 program, open the “Taxable income received from legal entity or individual/foreign” form. The reports made available by the legal entities that paid the income probably already indicate the amounts that must be filled in each line.

When opening the form, in the foreground, the income statement of the holder will appear, who is the person responsible for the declaration. To include a dependent’s income, simply click on the “Dependent” tab, which is in the background, to the right of the “Owner” tab.

Then, when clicking on “New”, the person should:

  1. Select the dependent who received the earnings (the system already indicates as options the dependents who were included in the specific form, as indicated above);
  2. Indicate the CNPJ or CPF of the person who paid the income;
  3. Indicate the name of the person who paid the income;
  4. Indicate the amount referring to the income received from a legal entity, the official social security contribution, the withholding tax (IRRF), the 13th salary and the IRRF on the 13th salary.
  5. To complete the inclusion of dependent income, simply click “OK”.

How to include exempt and non-taxable income?

In this case, the indication that the income was received by the person filing the declaration (holder) or by the dependent takes place after the type of income has been selected.

As an example, follow the step-by-step guide for income information from a dependent’s savings account. When selecting the form “Exempt and Non-Taxable Income”, the person must click on “New”. Then the person must:

  1. In “Type of Income”, select option “12 – Income from savings accounts, mortgage bills, agribusiness and real estate letters of credit (LCA and LCI) and agribusiness and real estate receivables certificates (CRA and CRI)”;
  2. Select, under “Beneficiary Type”, the dependent option;
  3. Select, in “Beneficiary”, the name of the dependent who received the income;
  4. Indicate the CNPJ and the name of the legal entity responsible for paying the income (as explained in the income report);
  5. Include the amount of income received;
  6. To complete the inclusion of dependent income, simply click “OK”.

How to include the dependent’s health plan payment?

To include expenses with the dependent’s health plan, the person must select the “Payments Made” form in the menu located on the left side of the IRPF 2022 program. When clicking on new “New”, the taxpayer must follow the following procedures:

  1. In “Code”, select option “26 – Health Plans in Brazil”;
  2. Inform if the expense was made with the dependent;
  3. Select, in “Name of Dependent”, the name of the dependent responsible for the expense being included;
  4. Indicate the CNPJ and the name of the health plan operator (information must be the same as that on the proof of payment of monthly fees);
  5. Include the amount paid by the dependent to the health plan operator in 2021;
  6. If the dependent has received any reimbursement from the health plan, the total reimbursement received in 2021 must be indicated in the “Non-deductible portion/refunded amount” field;
  7. To complete the inclusion of the dependent’s health plan payment, simply click “OK”.

How to include dependent assets and rights?

To include the dependent’s current account balance, it is necessary to select the “Assets and Rights” form, in the menu located on the left side of the IRPF 2022 program, and click on “New”. Then the taxpayer must:

  1. In “Group”, select option “06 – Demand Deposit and Cash”;
  2. “Code”, select option “01 – Deposit in current account or payment account”;
  3. Click on dependent to indicate that the asset or right belongs to the dependent;
  4. Select, in “Name of dependent”, the name of the dependent to whom the balance deposited in the current account belongs;
  5. Select the country in which the amount is deposited. In case of deposit in a current account in Brazil, the CNPJ, Bank, branch and current account number must be indicated;
  6. In the “Discrimination” field, the necessary data to identify the current account must be included, such as bank name, branch and current account identification numbers, especially in the case of deposits held abroad for which institutions do not have CNPJ, and for which the amount deposited in foreign currency and the conversion rate used for the indication in reais must be indicated;
  7. Inform the current account balance on 12/31/2020, in Reais;
  8. Inform the current account balance on 12/31/2021, in Reais;
  9. To complete the inclusion of the amount held in the current account by the dependent, simply click on “OK”.

*Patrícia Cabral Bittencourt is a lawyer and partner at Gaudêncio Advogados, an interdisciplinary law firm founded in 2009.

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