This new field is included in Model 3 (the so-called ‘cover page’ of the IRS annual declaration) and is just one of the changes that the range of IRS ‘forms’ in force in 2021 has compared to the version that was used in 2020.

Thus, in addition to dependents, dependents in foster care become part of the household, with host families having to identify the dependent in question as well as the start and end date of the foster care.

Further on, in Appendix H (dedicated to deductions and tax benefits), taxpayers in this situation find a field where they can indicate the health care, education and training expenses of the dependent they have hosted during the fostering period.

The collectionof attachments that are part of the IRS declaration that will be used in 2021, when the delivery campaign kicks off on 1 April, also brings other changes, namely at the level of Appendix B, aimed at corporate and professional income - such as that of independent workers.

Thus, as mentioned in the instructions for filling in this annex, in the field for the “indication of subsidies for exploration”, the “support arising from an exceptional nature within the scope of the covid-19 pandemic” must also be considered, namely, extraordinary support to reduction in the economic activity of self-employed workers (Article 26 of Decree Law No. 10-A / 2020, of 13 March and subsequent amendments), the extraordinary measure to encourage professional activity (Article 28-A of DL 10-A / 2020, of 13 March, added by Decree Law no. 20-C / 2020, of 7 May), the extraordinary incentive to normalise business activity (article 4 of Decree Law no. 27 -B / 2020, of June 19), compensation to aquaculture farmers for the temporary suspension or reduction of production and sales (Ordinance No. 162-B / 2020, of June 30), as well as “others of the same nature, not previously identified ”.

This form also includes a new field aimed at income from local accommodation in the form of housing or apartments inserted in a containment area and which, as provided for in the State Budget for 2020 (OE2020), will now be considered at 50 percent for taxation purposes.