Deadline for Personal Income Tax Returns (formerly Unico Model): Key Dates for 2024

Deadline for Income Tax Return Model

The deadline for the Income Tax Return Model deadlines can be tricky to remember due to numerous postponements throughout the year.

This year, the final submission date was initially scheduled for September 30, 2024, coinciding with the 730 form deadline.

Later, in order to align the deadline for the Income Tax Return Model submission with that of the two-year preventive agreement, it was pushed first to October 15, then ultimately to October 31.

October 31 Deadline Details

Thus, October 31, 2024, marks the final date for submitting various forms, including:

• Income Tax Return Model PF
• Income Tax Return Model SC
• Income Tax Return Model ENC
• Income Tax Return Model SP
• Concordato preventive Income Tax Return Model with the LM framework
• Corrective Income Tax Return Model
• Supplementary Income Tax Return Model (cover page and RM, RS, RT, and RU frameworks)

The last two models are specifically for those who have already submitted a 730 model and need to amend or add information to their original declaration.

Additional Deadlines for Income Tax Model

For users of the former Unico model, the deadlines extend beyond October 31.
Under the current regulations, if submitted within 90 days after the original deadline, a late Income Tax Return is considered merely tardy rather than omitted.

A late submission can be made until January 29, 2025, without risking an omitted declaration penalty.
Additionally, taxpayers can benefit from significant discounts on late penalties by submitting within this timeframe.

After January 29, 2025, declarations will be considered omitted.
However, taxpayers can still submit supplementary returns until December 31 of the fifth year following the original deadline — meaning those declaring income in 2024 can submit an integrative model up until December 31, 2029.

This model is also applicable if a taxpayer accidentally omitted data or provided incorrect information, allowing them to recover missed tax deductions from prior years without losing their entitlement to the derived Irpef reduction.

Summary of Key Dates

To summarize the important dates for the 2024 income tax campaign, remember the following deadlines for the Income Tax Model:

• October 31, 2024: Last day to submit the Income Tax Model on time;
• January 29, 2025: Final date for late Income Tax Model submission (within 90 days of the deadline);
• December 31, 2029: Deadline for submitting the 2024 supplementary income tax return using the Integrative Income Tax Model.