As a rule, in your tax return, you can only deduct expenses incurred from the date you received the disability certificate. However, if the certificate specifies that the disability existed before the purchase of the hearing aid, you are entitled to deduct this expense.

No. You must add income earned by your daughter abroad to the income earned in Poland. To be eligible for the child relief, the total income must not exceed PLN 21,371.52.

The prepared PIT-38 return will only include the loss from the last year. However, you can reduce your income yourself by the loss incurred in previous years (up to a maximum of the last five years).

The youth relief will be automatically included in the Your e-PIT service based on information from the tax remitter (e.g. PIT-11). However, depending on the case:

• if during the year you submitted a statement to your employer on not applying the youth relief and the employer withheld tax advances, you will receive a tax return in the Your e-PIT service with the overpaid advance;
• if your income is entirely covered by the youth relief, after logging in to the service, you will receive a message stating that you are not required to file a tax return. Your tax return will not be automatically accepted either. However, if you wish to file the tax return in the Your e-PIT service, you must accept and submit it;
• if during the year you earned – without the involvement of a tax remitter – additional income that is not exempt (e.g. from abroad), you are required to report this income yourself in your tax return and then accept and submit your e-PIT;
• if, in addition to income covered by the youth relief, you earned other taxable income (e.g. you exceeded the exemption limit of PLN 85,528 or earned revenue from a contract for specific work), the Your e-PIT service will provide a tax return including taxable revenue. If you do not file the tax return yourself, and your income is to be reported on the PIT-37 form, it will be automatically accepted.

Yes. However, in the case of non-residents and taxpayers who have received only one statement from the pension authority (with no other information from tax remitters), the tax return will be made available upon the taxpayer’s request after logging into the service.

You will be able to modify the tax return, for example, by adding tax reliefs and deductions. Remember that it must then be accepted and submitted.