How to make corrections to an annual information return
If you filed an annual information return that contains an error, make a correction as soon as possible. If the error is not corrected, the pre-completed details on individual tax returns will also be incorrect.
Remember the following deadlines when filing corrections electronically to annual information returns for 2023:
- If you make your corrections by 7 March 2024, they can be included on individual taxpayers’ pre-completed tax returns.
- If you make your corrections by 25 April 2024, they can be included on individual taxpayers’ tax decisions even if they cannot be included on the pre-completed tax returns.
If you make corrections after 25 April 2024, the corrections will still be taken into account in tax assessment. If necessary, the taxes of the individuals concerned will be reassessed and their tax decisions will be adjusted.
Make corrections to annual information returns by filing a replacement return
File a replacement return only for the beneficiaries of income or other taxpayers whose information on the original return contained errors or omissions. The new itemisation replaces the information you had given on the previous itemisation. You must include all the required information concerning the beneficiaries: the new corrections as well as the details that were already correct. Include the taxpayer’s information for the entire calendar year.
If you are making corrections that concern an employer’s annual information for the year 2018 or earlier, you must still file a replacement return.
Are you correcting the identifying details of a previous annual information return?
When making corrections to annual information, you are always replacing a previous return with a new return. This means that a taxpayer can only have one return with the same identifying details. Identifying details include the payor’s ID (personal ID or Business ID), the tax year, the ID of the beneficiary of income or other taxpayer (personal ID or Business ID), and the type of payment.
If you need to make correction to the identifying details that you had filed previously, you must first delete the original return. Then file a new return with the correct identifying details. Each annual information return’s identifying details are listed in the relevant instructions and data format specifications.
How to find further information
More information on making corrections to annual information filed on web forms is available from the service providers.
Returns submitted in the form of software-generated files: The data format specifications have been updated with new guidance on the changed reporting rules. Always ask your software supplier whether the software contains the latest required updates to the Tax Administration’s specifications.
Read more about data format specifications in the guidance on making corrections to e-filed submittals of information returns. You can also call the Tax Administration’s service number 029 497 038 (Annual information return on dividends and other payments).
Frequently asked questions
You only need to file the replacement report on the dividend recipient for whom the incorrect amount of dividend was given. The new itemisation replaces the previous itemisation: in the new itemisation, you must give all details of the dividend recipient (both the corrected information and the information that was entered correctly in the original annual information return).
To make the corrections in MyTax, do this:
First, delete the itemisations of the dividend recipient containing the incorrect personal identity code. Then send the corrected information on the new annual information return. For more information, see the instruction ‘Correcting and deleting annual information returns in MyTax’ (section 5.2.2)
To make the corrections on paper, do this:
First, tick the box ‘Replace the previously filed information’. Enter the summary in the top section of the form in the same way as in the original annual information return.
In the itemisation, under ‘Beneficiary 1’, enter the incorrect personal identity code that you have already given (Personal ID or Business ID of beneficiary (083) and type of payment (084)). Do not give any other information under ‘Beneficiary 1’. Enter the correct personal identity code and re-enter all the other information under ‘Beneficiary 2’.
If you cannot generate a replacement return with the same software you used for the original return, you can make corrections to specific itemisations by filing a web form or on paper. If you file the correction on a web form or on paper, the replacement return’s identifying details do not include the code indicating the software used to generate the file. However, other identifying details must be the same as on the original return.
If a different accounting firm handles your bookkeeping for the latter months of the year, it is your responsibility as the payor to ensure that the information from the start of the year is transferred over to the new accounting firm. The amounts from the start and the rest of the year must be added up before filing the annual information return. Otherwise, only the information from the last part of the year will be taken into account in the income tax assessment of the individuals concerned. In other words, you will still only file one annual information return for the year even if you changed your accountant mid-year.
If your accounting software has changed during the year, the user of the new software has to add up the amounts from the start of the year and the rest of the year before filing the annual information return. If the amounts cannot be combined this way, you can file the annual information as two separate files. However, the two files must have different codes indicating the software used to generate them. When you submit two files with the same beneficiary but with different software codes, the files do not replace one another, and both will remain active.