From 2 May, millions of Italians can correct or supplement their 730 pre-compiled 2019, available on the Agenzia delle Entrare website - in the reserved sections of individual taxpayers - since April 15th. The model must be returned to the tax authorities by 23 July and can also be accepted as it is. However, if it is necessary to make changes, for example to add tax discounts or absent income, there are two alternatives: delegate a Caf or a professional (such as an accountant or a labor consultant), or do it yourself. For those who choose the second way, let's see in this video how to fill it out the Quadro C of the 730 model, i.e. the part dedicated to the declaration of income from employment and similar, including pensions.
730 / 2019: LINE C1
In line C1 column 1 we must indicate the type of income, writing:
- 1 for pension income;
- 2 for income from employment or similar and for those from supplementary pensions;
- 3 for fees received for socially useful work under a subsidized regime;
- 4 for income from employment performed in border areas or in neighboring countries, by people residing in Italy.
La second column affects only employees. It is needed to write:
- 1 if you have a permanent contract;
- 2 if you have a fixed-term contract.
In third column the amount of income we are declaring must be indicated. To find it, just look in the Single Certification provided by the employer or the withholding agent. It is written in point 1 if the income is from permanent employment, in point 2 if the income is from temporary employment or in point 3 if the income is from a pension.
La column 4 is dedicated to taxpayers residing in Italy who receive income produced abroad: in these cases we must write 1, but only if we have not already written 1 in column 4.
730 / 2019: LINE C4
Now to the line C4, dedicated to the sums received for performance bonuses and corporate welfare. To complete this section we must have the 2019 Single Certification at hand.
In first column we write 1 or 2 depending on what is reported in the CU at point 571 or at point 581.
La column 2 must be completed with the amount indicated in the CU at points 578 or 588.
The operation is similar for the other columns as well. In particular, in the third column the number reported in points 572 or 582 of the CU must be written; in the column 4 the amount written in point 576 or 586 of the CU goes; in the column 5 the amount in point 573 or 583 and in column 6 the one in point 579 and/or 589.
Le columns 7 and 8 are alternatives: you must cross out 7 for ordinary taxation or 8 for substitute taxation of performance bonuses. It is possible to confirm or change the type of taxation applied by the employer.
Finally, the box of the column 9 it must be crossed out if you want to change the preferential taxation made by the employer because you do not meet the requirements.
730 / 2019: LINE C5
In line C5 you must indicate the period of work (in column 1) or pension (in column 2) relating to the income we are declaring. In particular, we must write the number of days, including rest and holidays. The figure is found in point 6 of the CU for employees and in point 7 for pensioners.
730 / 2019: RIGHI C6-C8
The staves from C6 to C8 must be filled, in the column 2, with the amounts indicated in the CU under point 4 (other assimilated income) or under point 5 (periodic allowances paid to the spouse). In the latter case, the boxes of the must also be crossed column 1.
730 / 2019: LINE C9
We thus arrive at line C9. In column 1 the total of Irpef withholdings must be indicated, which is reported in point 21 of the CU.
La column 2 it only affects who has used the Rita, the temporary early supplementary annuity. The data to be entered is indicated in the annotations to the CU with the code AX.
730 / 2019: RIGHI C10-C13
In line C10 it is necessary to write the total of the regional Irpef surtax, which is found in point 22 of the CU.
The staves C11, C12 and C13 they concern the regional surcharge and must be filled with the amounts indicated in the CU at points 26, 27 and 29 respectively.
730 / 2019: LINE C14
Finally, the line C14, dedicated to the Irpef bonus. In the first column the code 1 or 2 must be indicated, depending on what is written in the CU at point 391.
In column 2 we must write the amount of the bonus paid, which is found in point 392 of the CU.
La column 4 it must be completed if you benefit from the exemption provided for teachers and researchers. The amount to be indicated is that indicated in point 467 of the CU, but only if code 466 is indicated in point 1.
Finally, in the column 5, the amount written in the CU at point 478 must be specified.
