Just a few days into the new tax filing season, tax advisors and accounting firms are already seeing that the main questions this year center on the new deduction for work income and the regularization of payments under the self-employment regime, according to TeamSystem.
The firm, which has launched a support program to help advisors and accounting firms prepare their clients’ returns, notes that among the most frequent questions in offices and consultancies are deductions, both at the state and federal levels. In particular, taxpayers are seeking clarification on the eligibility requirements for tax benefits tied to renting or buying a home, as well as on the new deductions for energy efficiency improvements.
Personal and work circumstances also figure prominently in queries. Aspects such as the taxation of maternity and paternity benefits, whether to file jointly or separately, or the tax treatment of self-employed individuals who have received specific aid generate numerous questions every year.
Additionally, recent regulatory changes continue to be a source of inquiry. Taxpayers request up-to-date information on modifications to tax brackets or the deadlines for the filing campaign.
Access to Tax Data
In technical terms, the questions related to access to tax data recur—through systems such as secure online portals or reference numbers—and the need to correct draft returns when there are discrepancies in the information provided.
On the other hand, specific types of income continue to raise questions. According to TeamSystem, it is quite common to seek advice on reporting capital gains from the sale of stocks or cryptocurrencies, as well as on income from real estate investments.
Alongside these general questions, there are recurring doubts that repeat year after year, especially regarding the interpretation of current regulations. Among them, the questions highlighted include eligibility for the maternity deduction depending on the mother’s employment situation, the procedures for amending already filed returns, and possible differences in refunds or credits issued or deposited.
Deductions for Maternity or International Double Taxation
Also common are inquiries about how to proceed when dependents without a taxpayer ID must file individual returns within households receiving the Minimum Income Guarantee (MIG), or about calculating certain deductions, such as the one applicable for a spouse’s disability not legally separated.
Other frequent questions focus on technical issues such as calculating international double taxation, determining the exempt gain on reinvestment in the primary residence, or applying exemptions for taxpayers over 65.
In the realm of economic activities, the difficulties persist in understanding the calculation of the 5% deduction for expenses that are hard to justify in a simplified direct estimation method, especially when several activities are involved and the limit set by the regulations is reached.
There are also common errors in interpreting alimony payments, which are often confused with spousal support, or in identifying formal obligations in residential leases, such as the need to include the tenant’s tax identification number in certain circumstances.
The nuances of depreciation in special rental cases—such as usufructs or partial leases—and the inclusion of certain expenses, like homeowners insurance, in deductions for the primary residence also generate questions among taxpayers.
