Let's talk about personal income tax, or PIT, and what to do if you haven't received a PIT-11 form
First of all, what is PIT-11?
This is a form that your employer provides to you and the IRS, stating your income and taxes paid for the previous year. It can be obtained in paper or electronic form. It is important to know that employers are required to send the information to the IRS by the end of January, and you are required to send it by the end of February.
Let me remind you that in Poland everyone has the right to a tax deduction of up to 30,000 zlotys from their annual income, which gives married couples the opportunity to increase this limit to 60,000 zlotys in case of joint taxation.
Now about the absence of the PIT-11 form for 2023
This may happen for several reasons. For example, if your contractual work does not involve payment of more than 200 PLN, the employer withholds 12% tax and transfers it to the tax office on your behalf, and you are not issued a PIT-11 form. In such a case, the income is not reported in the annual tax return.
If you expected to receive a PIT-11 but it didn't happen
Start by contacting your employer. If that fails, report the violation to the IRS. However, even without a PIT-11, you must file your tax return using other income documents, such as pay slips, RMUA, or bank statements.
Other forms of PIT
There are also forms other than the PIT-11 that you can use when filing your tax return, such as the PIT-11A, PIT-40A, or PIT-8C.
If you receive both a PIT-11 and a PIT-11A, you must add the information from both forms together and report the total on your tax return. Remember, you only need to file your annual tax return with the IRS, and you must keep all forms used to file it for five years.
Dismissal in 2023
If you quit your job in 2023, ask your employer for a PIT-11 form, which they must provide within 14 days.
An important nuance
If the data in PIT-11 does not correspond to reality, indicate the actual amounts of income and expenses. If you receive the form after filing the declaration, you do not need to do anything if the information matches. If errors are found, the tax office will send you a letter with information on making adjustments to the declaration.
Have you filed your tax return for 2023 yet?
