Expiring 2023 supplementary form 730: how to correct your tax return

After the deadline for sending the 730 form, which this year fell on October 2nd (since September 30th fell on a Saturday), the 2023 supplementary Form 730 is also moving towards the October 25th deadline.
There are only a handful of hours left, therefore, to correct the tax return with the supplementary form.
For taxpayers who have realized that they have made errors in the 730 form sent or who have failed to indicate data and deductions, they are always given the possibility of remedying this by sending the supplementary declaration.
But if you use the supplementary 730 model you have a more limited time.
For those who choose to correct and integrate the declaration already sent with the Income form, however, there is more than an extra month.
The effects of the correction determine when it is possible to send it by the deadline of 25 October 2023: only in the event of a favorable outcome for the taxpayer is it possible to send the supplementary 730.
Otherwise, it is necessary to send the Income form by 30 November 2023.
Supplementary form 730 2023, deadline coming soon: how to correct the tax return In case of errors that lead to a lower tax or a higher tax refund, the taxpayer is given the possibility to modify the declaration sent with the supplementary form 730 2023.
There are two possibilities available for taxpayers required to amend the declaration already sent, and it is on the basis of the "effects" of the integration that the taxpayer's choice is determined.
If the correction of the errors results in the tax return resulting in a greater credit, a lower debt or an unchanged tax, it is possible to send the supplementary form 730 by the deadline of 25 October 2023.
This is essentially a declaration that can only be sent in the case of "pro-taxpayer" changes, which determine a higher refund or a lower tax than that which emerged from the original declaration.
The declaration must be submitted through CAF or intermediaries, even for those who have used the pre-compiled form 730.
The tax return must be completed completely, indicating code 1 in the box on the title page called "supplemental 730".
The CAF or the accountant who proceeds with the sending is required to view all the documents necessary to verify the conformity of the additions made.
Anyone who misses the deadline of 25 October 2023 is allowed to correct the 730 form by submitting the Income form (corrective declaration within the deadlines), by the deadline of 30 November.
What has changed are the times for refunds which, for those who use the Income model, are much longer than those foreseen for the 730 model.
Instead, only the Income model will have to be submitted in case of errors that entail a higher tax or a lower tax refund.
read also Model 730 supplementary and model 730 rectification, what are the differences? Supplementary form 730 type 2 to correct the data of the withholding agent.
It will therefore be the taxpayer's responsibility to verify in advance whether the correction of the error made when submitting the form 730 entails an advantage or a disadvantage in terms of tax due or refund due.
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Once this assessment has been made, it will be clear whether the supplementary form 730 can be sent by 25 October 2023 or whether it is necessary to use the corrective income form, which expires on 30 November.
There is a third hypothesis to consider, relating to errors in the withholding agent's data.
Even in this case, the supplementary form 730 will have to be sent, but of type 2.
In essence, it will be necessary to modify only the data relating to the withholding agent required to carry out the adjustment operations, indicating the code 2 in the box on the frontispiece of the form , then filling out the declaration as the one originally sent.
The deadline for the taxpayer is always set at 25 October 2023, and the intermediary is required to transmit the new data to the Revenue Agency by 10 November, a fundamental step for starting the reimbursement operations.
read also Errors in 730/2023, what to do?