![]() ![]() This option is valid only for the year concerned, i.e., in each year they may choose whether to file their tax return individually or jointly. Taxation of taxpayers who are married or in civil partnershipsĪs a general rule, taxpayers who are married or in civil partnerships file an individual tax return in which they must include 50% of the income of dependents who form part of the household.Īs already stated, however, a couple may opt for joint taxation, submitting a single IRS return which includes all income obtained by all members of the household. It is obligatory to file the return online via the Tax Portal. The deadline for submission of the IRS return is from 1 April to 30 June, irrespective of whether the latter is a working day or not. Deadline for filing the returnĬitizens must submit an annual return relating to income for the preceding year and other information relevant to their tax situation. ![]() ![]() It will subsequently be sent by post to your tax address, within an estimated period of 5 working days. Confirmation of invoicesīy 25 February each year, check that your invoices and receipts have been duly submitted by economic agents, record or supplement the invoices and ensure that invoices are entered in the appropriate expenditure section on the Tax Portal.Ī password may also be requested from the Tax Portal, via the ‘Register’ option, by completing the application form with your personal data. ‘isolated act’ (ato isolado) (annual value of EUR 1 743.04, corresponding to four times the value of the IAS).Įxemption from filing the IRS return does not include citizens who opt for joint taxation, who receive temporary and lifelong annuities which are not intended for paying pensions, who receive income in kind and who receive maintenance allowances of a value in excess of EUR 4 104.subsidies or grants under the Common Agricultural Policy (annual value of EUR 1 743.04, corresponding to four times the value of the social support index (Indexante de Apoios Sociais, IAS) for earnings from employment or pensions, the amount may not exceed EUR 4 104).employment income or pensions (total value up to EUR 8 500 for maintenance allowances, the limit is EUR 4 104).In the year to which the tax relates, citizens who have only received the following, whether separately or concurrently, are exempted from submitting the IRS return: Who is exempted from submitting the IRS return non-resident citizens – only for income obtained in Portuguese territory which has not been subject to deduction at source.citizens resident in Portuguese territory – the income of all members of the household is taken into consideration, including income obtained outside Portuguese territory.In certain situations, however, citizens are exempted from filing the IRS return. For forms and publications, visit the Forms and Publications search tool.People who receive income from employment, business, professional work, capital, property, assets and pensions in Portugal are required to declare such income. We cannot guarantee the accuracy of this translation and shall not be liable for any inaccurate information or changes in the page layout resulting from the translation application tool.įorms, publications, and all applications, such as your MyFTB account, cannot be translated using this Google™ translation application tool. For a complete listing of the FTB’s official Spanish pages, visit La página principal en español (Spanish home page). These pages do not include the Google™ translation application. We translate some pages on the FTB website into Spanish. If you have any questions related to the information contained in the translation, refer to the English version. Any differences created in the translation are not binding on the FTB and have no legal effect for compliance or enforcement purposes. The web pages currently in English on the FTB website are the official and accurate source for tax information and services we provide. Consult with a translator for official business. This Google™ translation feature, provided on the Franchise Tax Board (FTB) website, is for general information only. California 2EZ Table: Head of householdįind prior year tax tables using the Forms and Publications Search.įind prior year tax rate schedules using the Forms and Publications Search.California 2EZ Table: Married/RDP Filing Jointly or Qualifying Widow(er) Joint.Form 540 2EZ Single | Joint | Head of household.Do not use the calculator for 540 2EZ or prior tax years. Tax calculator is for 2022 tax year only. ![]()
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