Simplified Personal Income Tax Return Guide

Create a complete IRPF filing guide for [TAXPAYER NAME] with the following profile:\\\\\\\\n\\\\\\\\n**Taxpayer Profile:**\\\\\\\\n- Primary income: R$[AMOUNT]/month as [EMPLOYEE / SELF-EMPLOYED / PUBLIC SERVANT]\\\\\\\\n- Other income: [LIST: rental income, investment income, freelance work, alimony received]\\\\\\\\n- Dependents: [NUMBER] — [RELATIONSHIP: child, spouse, parents]\\\\\\\\n- Medical expenses: R$[AMOUNT] in [TAX YEAR]\\\\\\\\n- Health insurance: R$[AMOUNT]/month (policyholders and dependents)\\\\\\\\n- Education: R$[AMOUNT]/year (policyholders and dependents)\\\\\\\\n- Private pension (PGBL): R$[AMOUNT]/year\\\\\\\\n- Social security paid (INSS): R$[AMOUNT] (check your INSS statement)\\\\\\\\n- Child support: pays R$[AMOUNT]/month or receives R$[AMOUNT]/month\\\\\\\\n- Assets: [owned property, vehicle, investments]\\\\\\\\n- Tax withheld at source (IRRF): R$[AMOUNT] (shown on your income statement)\\\\\\\\n\\\\\\\\n**FILING METHOD CHOICE:**\\\\\\\\n\\\\\\\\n*Simplified Return:*\\\\\\\\n- Standard deduction: 20% of taxable income (maximum R$16,754.34 for 2025)\\\\\\\\n- When advantageous: total deductions are less than 20% of income\\\\\\\\n- Quick comparison: [CALCULATE WITH USER DATA]\\\\\\\\n\\\\\\\\n*Complete Return (Itemized Deductions):*\\\\\\\\n- Sums all legally permitted deductions\\\\\\\\n- When advantageous: total deductions exceed 20% of gross income\\\\\\\\n- [CALCULATE WHICH METHOD IS BETTER FOR THE PROFILE ABOVE]\\\\\\\\n\\\\\\\\n**RECOMMENDATION: [SIMPLIFIED/COMPLETE] — estimated savings of R$[AMOUNT]**\\\\\\\\n\\\\\\\\n---\\\\\\\\n**STEP-BY-STEP FILING GUIDE:**\\\\\\\\n\\\\\\\\n**STEP 1 — Documents to Gather (before opening the software):**\\\\\\\\n\\\\\\\\n*Required:*\\\\\\\\n- [ ] Income statements from all employers\\\\\\\\n- [ ] Bank income statements (all banks where you have accounts)\\\\\\\\n- [ ] Investment income statements (brokerages, Treasury Direct)\\\\\\\\n- [ ] Medical expense receipts (invoices with the professional's CPF)\\\\\\\\n- [ ] Health insurance statements\\\\\\\\n- [ ] Education expense receipts (paid invoices)\\\\\\\\n- [ ] Carnê-leão DARF forms (if self-employed or rental income)\\\\\\\\n- [ ] Dependent documents (CPF for each)\\\\\\\\n- [ ] Donation receipts (if any)\\\\\\\\n\\\\\\\\n*For property owners:*\\\\\\\\n- [ ] Deed or purchase contract for real estate\\\\\\\\n- [ ] Vehicle registration (CRLV)\\\\\\\\n- [ ] Private pension statements (PGBL/VGBL)\\\\\\\\n\\\\\\\\n---\\\\\\\\n**STEP 2 — Identification and Personal Information:**\\\\\\\\n\\\\\\\\n- Occupation code: [CODE — check Receita Federal table]\\\\\\\\n- Employer CNPJ (if employed)\\\\\\\\n- Current address\\\\\\\\n- Marital status: [SINGLE/MARRIED/DIVORCED/WIDOWED]\\\\\\\\n- If married: joint or separate filing? (calculate which is better)\\\\\\\\n\\\\\\\\n**STEP 3 — Taxable Income:**\\\\\\\\n\\\\\\\\n*\\\\\\\\