Correction of the annual tax return for the previous year - which form to choose?

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There are situations when it is necessary to correct the tax return for the previous year. In this case, particular attention should be paid to the selection of the appropriate form. Check on which form the correction of the annual tax return for the previous year should be submitted!

Correction of the annual tax return for the previous year

The annual declaration may need to be corrected if, when completing the declaration, there were:

  • miscalculation,

  • the statement was submitted on the wrong form,

  • failure to disclose all revenues generated.

It should be remembered that in accordance with the provisions of the Personal Income Tax Act, it is not always possible to correct the annual tax return.

The annual tax return may be corrected only until the tax liability is time-barred. This period is 5 years, counting from the end of the calendar year in which the tax payment or refund deadline expired. Therefore, if the deadline for accounting for revenues for 2019 expires on April 30, 2020, the correction of the tax return for 2019 can be submitted by the end of 2025.

The fairly long period during which corrections to annual declarations can be submitted is beneficial for taxpayers who, for example, have not taken advantage of their tax benefits, such as the Internet tax credit, blood donation credit or rehabilitation credit. The failure to use the tax relief could have been caused by the lack of invoices or other documents, which were completed later, e.g. by obtaining duplicates.

Example 2.

In her tax return for 2016, Ms Janina did not take advantage of the rehabilitation relief because she lost the invoice for the hearing aid parts. She asked the company to issue a duplicate of the invoice, which she received after the period for submitting statements for 2016. Will she be able to benefit from rehabilitation relief by submitting a correction of the declaration?

Within 5 years, i.e. by the end of 2022, Ms Janina will be able to submit a correction to the annual declaration in order to be able to benefit from the rehabilitation relief. It should be remembered here to submit a correction of the declaration on the same form on which the original declaration was submitted.

Confirmation of this rate can be found in the interpretation No. 1425/032/415/3/06 / MJ issued by the Second Tax Office in Radom, in which we can read that 'taxpayers, payers and collectors may correct a previously submitted declaration, the declaration is corrected by submitting a corrective declaration with an attached written justification of the reasons for the correction. Therefore, in the light of the above-mentioned regulations, you have the option of submitting a correction of your tax return for 2003 in order to deduct from your income under the rehabilitation allowance the expenses you incurred in 2003 for the purchase of hearing aid batteries. " A similar position can be found in the interpretations issued by the Tax Office in Siedlce, June 13, 2005, reference number 1426 / PD / 415-26B / 05 / AA, and by the Tax Office Łódź-Widzew, February 22, 2005, IX / 005/45 / 1 / Z / K / 05.

Obligation to submit a correction of the tax return

There are situations in which taxpayers not only have the right to submit a correction, but are even obliged to do so. An example may be the situation in which the taxpayer did not receive the PIT-11 information from the employer or the declaration did not reflect the actual state of affairs. After receiving the correct PIT-11 information, it is necessary to submit a correction of the declaration. Confirmation of this position can be found in the interpretation No. US.42.DP-II / 4110-379 / 05 issued by the Tax Office in Wołomin on April 30, 2005.

If the submitted correction of the annual tax return results in the obligation to pay the tax, it should be paid together with interest accrued from the date on which the tax payment date for a given year fell.

Confirmation of this position can be found in the interpretation issued by the Second Tax Office in Łódź-Bałuty of December 15, 2005, I / 415-86-179 / 05 / ZDB: "as a result of submitting the correction, the difference between the tax due shown in the originally submitted tax return and the tax due calculated in the correction of the tax return will be a tax arrears, because the liability for a given tax year due to personal income tax is payable by 30 April of the year following the year tax " - and the interpretation issued by the Tax Chamber in Wrocław on October 2, 2005, PD II 413/338/04.

Annual tax return correction - limitations

In the case of joint settlement with a spouse or as a single parent, the choice of this form of taxation should be made by April 30 of the year following the year for which the annual tax return is to be submitted. If taxpayers do not submit the annual tax return in this form, they cannot correct it by submitting a correction to the annual tax return. Confirmation of this position can be found in the interpretation with reference number ZDC / 415/20 / LUG / 05 issued by the Poznań-Nowe Miasto Tax Office, on April 18, 2005, in which we read: "it is not possible for the taxpayer to submit a correction of the annual tax return aimed at changing the taxation method from individual to single-parent taxation."

However, there is nothing to prevent the correction of the annual tax return to apply to previously submitted tax returns and to choose the joint taxation method before the deadline for submitting tax returns, i.e., for example, submit a PIT declaration for 2017 in February 2018 and correct it in April.

The restriction does not work in the opposite situation. This means that, on general terms, it is possible to correct the tax return submitted jointly and use the individual settlement, which is, of course, disadvantageous for the taxpayer. Such an adjustment is required to be submitted by taxpayers who did not have the right to a joint tax return because, for example, they were not married for the entire tax year, but still benefited from a joint tax return.

Annual tax return correction - selection of the form

When making a correction to an annual tax return, remember to choose the appropriate form.

It must be submitted using the same form and the same version on which the original declaration was submitted. When submitting a correction of the annual declaration, we do not have to submit the ORD-ZU form, which explained the reason for the correction until the end of 2015.

With the first of January 2016, the obligation to submit the ORD-ZU form to correct the declaration has been lifted. This applies to the submission of corrections to tax declarations submitted both before and after 2016.

Correction of the annual tax return in wFirma.pl

In order to generate a correction of the annual tax return in the wFirma.pl system, go to the tab START »TAXES» ANNUAL DECLARATIONS »ADD DECLARATION and then select one of the appropriate forms.

Then select the year for which the declaration is to be generated and the purpose - in this case it will be the ADJUSTMENT OF THE DECLARATION.

If an annual tax return has to be revised, taxpayers must do so within the five years following the year in which the payment must have been made for that year. This is a beneficial solution for taxpayers who, for various reasons, did not submit a correct annual tax return. However, it should be remembered that it is not possible to submit a correction of the annual tax return in every situation.