Jeżeli pierwszy raz masz styczność z formularzem deklaracji podatkowej, powinieneś zwrócić uwagę na kilka istotnych elementów. Przede wszystkim, musimy pobrać aktualny druk. Zakładając, że rozliczamy się za pomocą formularza PIT-37, w zeznaniu podatkowym za 2016 rok, wybieramy formularz PIT-37 oznaczony indeksem z numerem 17. Obowiązkowo powinniśmy wypełnić najważniejsze pola, czyli formę deklaracji (zeznanie, korekta), numer identyfikatora podatkowego, dane osobowe, okresu za który się rozliczamy, podpisu, sposobu opodatkowania.

Dlaczego aktualny formularz jest tak istotny? Otóż bardzo często w nowych drukach pojawiają się rubryki, których nie było w egzemplarzach z poprzednich lat. Jeżeli posługujemy się formularzem PIT-37, niezbędny będzie druk PIT-11, zawierający informacje naszych dochodów, który powinien zostać dostarczony nam przez naszego pracodawcę do końca lutego. Pierwsza strona druku PIT-37 to nic innego, jak wypełnianie danych osobowych, numery identyfikacji podatnika, oraz adresu zamieszkania.

Jeżeli wybraliśmy rozliczenie wspólne z małżonkiem, który przynależy do innego urzędu skarbowego, możemy wybrać urząd, w którym składana będzie cała dokumentacja. Kolejne etapy wypełniania, to określenie dochodu, oraz wpłaconych zaliczek na podatek, a także odliczenia od dochodu, czyli nic innego, jak składki na ubezpieczenie społeczne.

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