How to Fill Out PIT-37 in 2024? A Complete Step-by-Step Guide

Income tax settlement is an annual obligation for many Polish citizens. The PIT-37 form is the most frequently chosen declaration by individuals who earned income through payers, such as salaries from employment contracts, mandate contracts, or specific-task contracts. In 2024, the rules for filling it out have not undergone revolutionary changes, but it is worth reviewing the key aspects to avoid errors and fully benefit from eligible tax reliefs.

In this guide, we will walk you through the process of filling out PIT-37 for the tax year 2023 (submitted in 2024), step by step, highlighting the most important fields, deadlines, and electronic settlement options. Understand the rules that will allow you to effectively settle your tax.

Who Needs to File PIT-37 and When?

The PIT-37 declaration is primarily filed by individuals who, in the previous tax year, obtained income exclusively through payers. This applies to:

• Employees hired under an employment contract.
• Individuals working under a mandate contract or a specific-task contract.
• Pensioners and annuitants receiving benefits from ZUS or KRUS.
• Individuals receiving pre-retirement benefits.

It’s crucial that all these incomes were taxed according to the tax scale. If you had other sources of income in addition (e.g., from business activities, private rental taxed with a lump sum, sale of real estate), you will likely need to file a different declaration, such as PIT-36, PIT-28, or PIT-38.

The deadline for submitting PIT-37 for the tax year 2023 (meaning PIT-37 in 2024) is April 30, 2024. This is the cut-off date for both submitting the form and settling any tax underpayment. Failure to meet the deadline can result in legal consequences, such as interest for late payment or fines. Remember that if April 30 falls on a non-working day, the deadline shifts to the nearest business day.

Choosing Your PIT-37 Settlement Method: Your e-PIT or Other Options?

You have several options for submitting your PIT-37 declaration, but the most convenient and recommended is the Your e-PIT service. Check which method will be best for you:

• Your e-PIT Service: This is the simplest and most popular method. The National Revenue Administration (KAS) provides a pre-filled declaration on the podatki.gov.pl portal. You just need to check it, possibly supplement it with reliefs and deductions, and then accept and send it. This is the option most taxpayers use, as it minimizes the risk of errors and saves time.
• PIT Settlement Programs: Commercial and free programs are available that help in filling out the declaration and sending it electronically. They often offer additional functions, such as data correctness verification or tips regarding reliefs.
• Paper Form: You can download and fill out the PIT-37 form manually, then submit it in person at the tax office or send it by mail. This method is increasingly less chosen due to the risk of errors and longer waiting times for overpayment refunds.

Step-by-Step Guide to Filling Out PIT-37 in 2024 (Using Your e-PIT)

If you are using the Your e-PIT service, most of the data will already be filled in. Below, we outline what to pay attention to in individual sections to effectively fill out PIT-37 in 2024.

Accessing Your e-PIT Service: Go to podatki.gov.pl and log in to the Your e-PIT service. You can do this using:
* Trusted Profile.
* e-ID.
* Electronic banking.
* Authorization data (PESEL/NIP, income amount from the previous year, amount of overpayment/underpayment from the previous year – for PIT-37 for 2023, this will be the amount from PIT-37 for 2022).

Checking Data from PIT-11: After logging in, you will see a pre-filled PIT-37 declaration, based on data submitted by your payers (e.g., employer) in PIT-11 forms. Carefully check if all amounts match the information you received from payers. Pay particular attention to the amounts of income, costs of obtaining income, advance payments for income tax, and social and health insurance contributions.

Choosing the Settlement Method: Decide whether you are settling individually, jointly with a spouse (if you meet the conditions, e.g., you were married for the entire tax year and have community property), as a single parent, or in another way. This choice affects the amount of tax and the availability of certain reliefs. Remember that joint settlement with a spouse often allows for lower tax, especially when spouses’ incomes are varied.

Utilizing Tax Reliefs and Deductions

This is the most crucial stage where you can reduce your tax. KAS does not always have complete data on all eligible reliefs, so you must enter them yourself. The most common reliefs include:

• Child Relief (Prorodzinna Relief): Enter children’s data and the eligible relief amount. Remember the income limits for parents with one child.
• Internet Relief: If you meet the conditions (e.g., you are using it for the first time or after a break, and the deduction is available for a maximum of two consecutive tax years), you can deduct expenses.
• Rehabilitation Relief: For disabled individuals or those supporting disabled individuals. It covers a range of expenses, such as medicines, rehabilitation equipment, or home adaptation.
• Thermo-modernization Relief: For owners of single-family homes who incurred expenses for thermo-modernization. Requires VAT invoices.
• IKZE Contributions Relief: If you made contributions to an Individual Retirement Security Account, you can deduct them from the tax base.
• Donations: For public benefit purposes, religious worship, or blood donation. Remember the deduction limits (up to 6% of income) and the necessity of having proof of payment.

Each relief must be documented (e.g., with invoices, transfer confirmations), although you do not need to attach them to the declaration, the tax office may request them within 5 years from the end of the tax year to which the settlement pertains.

Transferring 1.5% of Your Tax to a Public Benefit Organization (OPP)

You can designate a Public Benefit Organization (OPP) to which you wish to transfer 1.5% of your tax. Simply enter the KRS number of the chosen organization. If you do not specify any, 1.5% will be transferred by default to the organization to which you transferred funds in the previous year, provided it still has OPP status.

Review and Submission of the Declaration

Before sending, carefully review the entire declaration. Make sure all data is correct and reliefs are properly calculated. After verification, you can submit the declaration electronically. You will receive an Official Confirmation of Receipt (UPO), which is proof of submission of your PIT and should be kept.

Table: Most Common Reliefs and Deductions in PIT-37 in 2024

What to Do in Case of an Error, Underpayment, or Overpayment?

If you notice an error after submitting your declaration, you can file a correction to PIT-37. A correction involves re-filling and re-submitting the form with correct data, indicating that it is a correction of a previous declaration. In the Your e-PIT service, this is intuitive – the system usually suggests a correction itself. Remember to attach a written justification for the reasons for the correction (ORD-ZU form), especially if the correction is filed in connection with a tax audit.

In the case of a tax underpayment, meaning a situation where you need to pay additional tax to the tax office, the payment deadline is the same as the declaration submission deadline – April 30, 2024. You can make payments by transfer to your individual tax micro-account. You can check your micro-account number on the podatki.gov.pl website or at any tax office.

If, on the other hand, you are entitled to a refund of overpayment, the tax office will make it to the bank account you specified (if you provided it in the declaration or previously reported it to the office) or by postal order. The waiting time for a refund depends on the form of declaration submission – for e-declarations, it is usually up to 45 days, for paper declarations, up to 3 months.

Remember that correctly filling out the PIT-37 declaration is key to avoiding problems with the tax office. In case of doubts, you can always use the National Tax Information (KIS) helpline at 801 055 055 or 22 330 03 30, or seek advice at your tax office. Do not delay your settlement until the last minute!