Check what changes took place in PIT in 2016!


Each taxpayer is required to submit an annual tax declaration to the tax office. However, 2016 brought significant changes to PIT. Therefore, before submitting declarations, it is worth finding out what they refer to.

How to submit a PIT declaration for 2016

Filing tax returns is becoming more and more convenient. Taxpayers can save themselves by standing in long lines at the tax office or at the post office. An easier and much faster way is to submit a PIT declaration online. There are more and more programs available to help the taxpayer complete their tax return correctly.

Nevertheless, a tax return can be submitted in three ways, namely:

  • in person at the tax office,
  • send by post to the tax office,
  • send via the Internet in electronic form.

When is the deadline for submitting PIT for 2016?

If the taxpayer settles using a lump sum or tax card, he should submit the annual declaration by January 31. As January 31st was Sunday this year, the deadline was extended to February 1st.

On the other hand, other taxpayers have until April 30 to submit their tax returns. However, in this matter, there were changes in PIT in 2016 - April 30 falls on Sunday, so the deadline for submitting the declaration is May 2, 2016. This is good news for forgetful taxpayers.

Changes to the PIT declaration forms

The changes that appeared in 2016 also apply to the templates of some tax returns.

The following forms have changed:

  • PIT-36,

  • PIT-36L,

  • PIT-37,

  • PIT-38,

  • PIT-39,

  • PIT-40,

  • PIT / D and PIT / O,

  • PIT / B,

  • PIT / M,

  • PIT / Z,

  • PIT / ZG.

Before completing the annual tax declaration, make sure that the form you have is up-to-date, because submitting the declaration on an outdated form will involve submitting it again, this time on the appropriate form.

It will no longer be necessary to submit an annual joint tax declaration

Until now, taxpayers who made a joint settlement of income tax with their spouses were required to submit an annual declaration to the tax office on joint income tax settlement.

Changes in the declaration settlements in 2016 abolish this obligation. A married couple who earn income from jointly conducted activities do not have to submit such a declaration every year. It is enough to submit this letter to the tax office once and it will be valid until further notice.

End of the obligation to justify the correction

Further changes that appeared in 2016 will surely please taxpayers. So far, when submitting the correction of the tax declaration, the taxpayer had to attach to it the justification for the correction - the ORD-ZU form was used for this. Currently, there is no longer any obligation to submit such a written justification of the reasons for the correction - it is enough to re-submit the declaration, indicating that it is a correction declaration.

Discount for a child without PIT / UZ appendix

Until 2016, taxpayers using the child allowance submitted the PIT / UZ attachment together with the tax declaration, when they were entitled to a refund of the unused part of the allowance. The new regulations abolish the obligation to submit this annex. From now on, the child allowance will be directly included in the PIT-36 or PIT-37 declaration.

Income of minor children should be included in PIT / M

A taxpayer who is a parent or guardian of a minor child who obtains his own income is obliged to present it in the annual declaration. Then, the taxpayer lists this income on the PIT / M appendix, in which he places the amount of income earned by the minor.

Changes have also been made to this annex. From now on, the PIT / M settlement will be possible in a situation where the parent has the exclusive right to receive benefits in relation to one child, while both parents or guardians have this right in relation to the other child.

However, it should be borne in mind that if the child settles the income obtained by himself or if his income does not have to be added to the declaration, the PIT / M appendix is ​​not submitted.

These changes are intended to streamline the submission of annual tax returns. However, the taxpayer must remember to fulfill the obligation to submit the declaration on time.