Need to declare income, claim an expense or correct a return? Start with the income year and your circumstances. The 730 and Redditi Persone Fisiche (PF, formerly Unico) are tax return forms. RED is a separate INPS income declaration for certain benefits that depend on income.
This guide helps you choose a route, gather documents, check a prefilled return and keep proof of filing. The calendar covers 2026 returns for income earned in 2025. As of 10 October 2026, the ordinary 730 deadline has passed; the electronic Redditi PF deadline is 2 November 2026.
If you have a partita IVA, foreign income, uncertain tax residence or a correction affecting tax, take your documents to a CAF or an authorised professional qualified to handle your case. This guidance is for orientation and does not calculate your personal tax liability.
Before opening the form
- Year to check
- 2026 forms for 2025 income
- Ordinary 730
- Deadline passed on 30 September 2026
- Electronic Redditi PF
- By 2 November 2026
- INPS RED
- Requirement and deadline depend on the benefit and campaign
Section 1
730, Redditi PF (formerly Unico), a prefilled return or RED?
Identify the obligation first. A prefilled return does not by itself determine whether you must file or which form is suitable.
| Route | When to consider it | Outcome |
|---|---|---|
| 730 form | You meet the eligibility requirements and have admitted income: typically employees and pensioners, including those without a withholding agent | A tax return with an adjustment through the withholding agent or the Revenue Agency |
| Redditi Persone Fisiche — formerly Unico | Business or habitual self-employment income with a partita IVA, non-residents or other cases excluded from 730; also available to eligible 730 filers | A tax return with payments and credits handled under Redditi PF rules |
| Prefilled tax return — dichiarazione precompilata | You want to start from data held by the Agency, in a 730 or Redditi PF | Information to check and complete, followed by a return you must submit |
| INPS RED / RED Precompilato | You receive an INPS benefit linked to income and must report relevant income | A social security declaration, separate from your tax return |
The distinction is broader than employee versus partita IVA holder. The 730/2026 includes certain financial income and sections W, M and T: foreign accounts or investments do not always require Redditi PF. Check the instructions for the actual income and section. Habitual business or professional activity instead uses Redditi PF.
Section 2
Who must file and who may be exempt?
There is no single income threshold for everyone. Income types, withholding, adjustments and exemption conditions must be considered together.
- Check all income for the year: employment, pensions, NASpI or other taxable benefits, property and rent, self-employment, financial and foreign income.
- Compare your total tax liability with tax already withheld. Several Certificazioni Uniche (CU, income certificates) without a complete adjustment may require a return; the number of certificates alone is insufficient.
- If you are required to keep accounting records, you may have to file even without income from the activity.
- An exemption for income already fully adjusted requires every condition in the instructions. A pension, cedolare secca rental tax or low income alone does not establish exemption.
- Even if exempt, you may file to claim eligible expenses, credits or refunds.
Section 3
Documents for 730 and Redditi PF: a reusable checklist
Gather documents for the income year, not just documents received this year. Take information missing from the prefilled return to your CAF or professional too.
- Identity document, codice fiscale, personal and residence details, plus any authorisation required by the intermediary.
- Every CU 2026 for 2025 income: employers, pension providers, INPS and any other issuers.
- Previous return, receipt, tax calculation, carried-forward credits and F24 payments for balances or advances already paid.
- Land and building details, rental contracts, rents, changes and documents relating to tax options used.
- Evidence of other income, professional activity, partnership interests and foreign accounts or investments, where applicable.
- Invoices, receipts and payment evidence for expenses to check: healthcare, education, mortgages, rent, insurance, social security contributions, donations and property work, subject to the applicable conditions.
- Family details relevant to tax relief, income and periods of dependency to check; sharing a home does not by itself establish tax dependency.
- Withholding agent details if used for the adjustment, and an IBAN in your name or jointly held by you for any Agency refund.
This is a practical checklist: not every document applies to everyone, and documents are generally retained rather than all attached to the form. For 730/2026, supporting documents should generally be kept until 31 December 2031. Multi-year expenses and other circumstances may require longer retention: check with your intermediary.
Section 4
Expenses, tax credits and deductions: what to check
An expense appearing in the prefilled return is not necessarily fully claimable. Check who incurred it, how it was paid and the relief conditions.
- Deduzione — deduction from income
- Reduces the income on which tax is calculated, within the applicable limits.
- Detrazione — reduction of tax
- Reduces calculated tax, with rates, minimum amounts, caps and conditions depending on the expense and taxpayer.
- Dati non utilizzati — unused data
- Information received by the Agency but excluded from the calculation, for example because it is incomplete or needs checking. Read the details rather than overlooking it.
- Check the named recipient, the share you actually paid, reimbursements and duplicate entries.
- Check whether traceable payment is required and keep the evidence; do not apply one rule to every expense.
- For building work, foreign expenses, family relief and multi-year costs, check the year's rules and previous instalments before changing the form.
Section 5
How to file a 730: prefilled, through a CAF or a professional
The ordinary 2026 filing route closed on 30 September. These steps also help you check an existing submission and prepare your next return.
Choose a channel and check eligibility
You can submit the prefilled return directly in the Agency's area, use a CAF or authorised professional, or use your withholding agent if it offers tax assistance. An ordinary, non-prefilled 730 without a withholding agent is filed through a CAF or professional.
Sign in or provide the required authorisation
Use SPID, CIE or CNS for direct access. For assistance or a trusted person, follow the official authorisation process. Do not share personal passwords or authentication codes.
Compare the data with your documents
Check CU certificates, family details, property, expenses, advances, credits, unused information and withholding agent. Correct or add data where needed, then check the tax calculation statement.
Complete and submit
Make your eight, five and two per thousand allocation choices if desired, check the summary and required declarations, then use the submission function. Saving a draft or viewing the calculation does not submit your return.
Download evidence of the outcome
Keep the return, tax calculation and receipt with its reference number. If an intermediary files, request copies of the return and filing evidence; check for any rejection.
Eligible filers can choose 730 senza sostituto, including when a withholding agent exists. The Agency handles refunds and amounts due are paid with F24. Check the specific payment rules for W, M and T even when other adjustments pass through your employer or pension provider.
Section 6
How to file Redditi Persone Fisiche, formerly Unico
Use the 2026 form for 2025 income. Identify the required booklets and sections first: Redditi PF Web cannot handle every situation.
Identify your circumstances
Check tax residence, activities, income and asset reporting obligations. Redditi PF is for individuals; companies and organisations use other forms. It is not a joint return like the 730 where permitted.
Choose preparation and filing channels
File electronically yourself with the Agency's services/software or through an authorised intermediary. A prefilled Redditi return may also be available to some partita IVA holders. Availability and populated data do not replace your checks.
Check Redditi PF Web limitations
If unsupported sections, ISA or partnership income are required, use the appropriate Redditi PF Online solution or an intermediary. Do not omit a section to fit the Web service.
Combine data, checks and payments
Complete the necessary sections, account for advances and credits, run the required checks and prepare payments by the applicable dates. The filing deadline does not automatically postpone tax payments.
Submit and check acceptance
Keep the complete return and the successful-processing receipt. The initial confirmation that a file was received is not by itself proof that the return was accepted.
Section 7
2026 deadlines: filing, corrections and payments
Calendar for 2025 income, consulted on 10 October 2026. Do not reuse these dates for another filing year or for RED.
| Action | Date | Meaning |
|---|---|---|
| View a prefilled 730 | From 30 April 2026 | Changes and submission from 14 May until the ordinary deadline |
| Prefilled Redditi PF | Changes from 20 May; submission from 27 May 2026 | Availability depends on the taxpayer's circumstances |
| Ordinary 730 | 30 September 2026 — passed | Not a deadline for filing your first return as a 730 integrativo |
| Favourable or tax-neutral 730 integrativo | 26 October 2026 | Through a CAF/professional, for an already filed 730; 25 October is a Sunday |
| Electronic Redditi PF; replacement and additional returns where applicable | 2 November 2026 | 31 October is a Saturday; check the type of return |
| Type 2 730 integrativo after withholding agent refusal, in the prefilled service | 10 November 2026 | Only the specific withholding-agent procedure, not a general income or expense correction deadline |
| Late Redditi PF within 90 days | 1 February 2027 | Penalties must be checked; this does not allow a late 730 |
Filing and payment are separate obligations. Balances and advance payments may be due before filing and vary by category or extensions. Check your calculation, F24 forms and applicable calendar; do not wait until 2 November to make an overdue payment. Any second or single advance payment follows its own rules.
For an earlier year's return, consult that year's form and rules. After 90 days a return is considered omitted, rather than an ordinary late return.
Section 8
After submission: receipts, refunds and amounts due
A filed return, a refund and a paid F24 have different evidence. Keep the document for each step.
- Final return and calculation, with the correct year and details.
- Acceptance receipt with its reference number and subsequent outcomes; a rejection requires resolving the cause and checking resubmission.
- F24 forms and payment receipts, distinguishing preparation from an actual debit.
- Withholding agent details and the payslip or pension statement showing the adjustment, or the IBAN registered with the Agency and refund status.
With a withholding agent, the ordinary 730 adjustment passes through the employer or pension provider under the applicable timetable. It is not guaranteed on the first payslip after submission. Without an agent, the Agency handles it. In Redditi PF, check whether a credit is requested as a refund, carried forward or used to offset tax: do not assume an automatic bank payment.
Section 9
Correcting 730 and Redditi PF: which procedure applies?
Before submitting again, establish who made the error, its tax effect and the deadline. Bring the previous return and its receipt.
| Situation | Procedure to check | Next step |
|---|---|---|
| CAF/professional error in a 730 | 730 rettificativo | Contact the tax assistance provider; this differs from an integrativo for information you omitted |
| Omitted information gives a larger credit, smaller debt or unchanged tax | 730 integrativo by 26 October 2026 | Through a CAF/professional even if you originally filed yourself; submit a complete return |
| Corrected 730 gives a smaller credit or larger debt | Redditi PF replacement by 2 November, then an integrativa within statutory limits | Check the additional payment, interest and ravvedimento with your intermediary |
| Required additional PF sections are absent from the 730 | Redditi aggiuntivo by 2 November 2026 | Only the necessary sections, such as RM Section IV, RS or RU where required; W/M/T already in 730 do not automatically require another form |
| Replace an existing Redditi PF before the filing deadline | Correttiva nei termini | Submit the complete corrected form and keep both receipts |
| Correct a valid original return after the deadline | Dichiarazione integrativa | Check statutory limits and effects on credits, debts and penalties; this is not a first omitted return |
| Withholding agent refuses the 730 adjustment | Withholding agent correction / type 2 integrativo as applicable | Check the refusal and channel: 10 November is not a deadline for every tax error |
Section 10
INPS RED: who must report income even after a 730?
RED checks eligibility and amounts for INPS benefits linked to income. It does not replace 730 or Redditi PF and does not automatically apply to every pensioner.
- Check whether your benefit requires your income, your spouse's or other family members' income, and for which year.
- RED may be needed for additional income not reported to the tax authority, tax-exempt income relevant to the benefit or changes since the previous year.
- Even with a 730 or Redditi PF, some income requires specific social security reporting criteria, including certain self-employment or collaboration income. A tax return does not guarantee exemption from RED.
- For residents in Italy, if all relevant income is correctly reported to the tax authority and no INPS exception applies, INPS may obtain the data without a separate RED.
- INPS does not ordinarily send residents a paper request. Receiving no letter does not prove you are exempt.
Section 11
RED: documents, submission, deadline and corrections
Before entering amounts, check the campaign, income year and INPS categories. RED Precompilato is the INPS service, separate from the Agency's prefilled tax return.
Practical RED checklist
- Benefit received, INPS request or notice, campaign and income year.
- CU certificates, tax return if filed, and evidence of other relevant income, interest, tax-exempt or foreign income.
- Spouse or family income only where required for the benefit, with amounts and periods classified under INPS categories.
- ID, codice fiscale and personal MyINPS access, or documents/authorisation for an authorised CAF.
- Previous RED and receipt if you need to explain or correct a submission.
Check what is requested
Use MyINPS and Consulente RED to check the benefit, year and person. Consulente RED provides information; it does not itself submit RED.
Choose a filing channel
Use RED Precompilato in the INPS area, a CAF or another organisation with an INPS agreement, or seek assistance from the INPS office under its procedure. A patronato can help you consult Consulente RED with authorisation; check its filing authorisation separately.
Compare and complete the data
Check the proposed information, adding or correcting it before submission. Do not automatically copy taxable income from the 730: the relevant categories, people and amounts may differ.
Submit and save the outcome
Keep the receipt/reference, campaign, year and a copy of the submitted information. For an error found after filing, contact INPS or the CAF with those documents and ask which correction procedure applies. A 730 integrativo cannot correct RED.
An example from an INPS notice: the 15 September 2026 deadline for certain benefits concerned 2022 income and has passed. It was not the deadline for every RED covering 2025 income. If your notice concerns that review, ask INPS how to address your position.
Section 12
Living abroad and problems to resolve before filing
Registered residence, tax residence and a foreign pension are different issues. Identify your circumstances and the appropriate contact.
| Problem | Check and next step |
|---|---|
| Not resident in Italy in 2025 and/or 2026 | The 730/2026 instructions direct you to Redditi PF. Have tax residence, Italian-source income, treaties and foreign obligations checked |
| Pensioner abroad receiving an income-linked INPS benefit | Check RedEst. The RedEst 2026 campaign opened on 25 May for 2025 income, with patronati and consular channels. Check your notice for the deadline |
| Missing or incorrect CU | Ask the issuer for the correct document and keep your request; prefilled data do not automatically fix the certificate |
| Missing or unused prefilled data | Compare the detail with your document and check whether and how to add it with your intermediary |
| Rejected submission or no final receipt | Read the reason, check resubmission and new acceptance, and take the reference and outcome to assistance |
| Document request or later review | Check authenticity, year, reference and deadline. Contact the Agency/INPS or the professional who handled your filing |
Section 13
Common questions about 730, Unico and RED
Answers to common confusion about the forms and procedures.
Are Unico and Redditi Persone Fisiche different tax returns?
Unico is the former name. For an individual's tax return, the current form is Redditi PF. Use the form for the correct filing year: Redditi PF 2026 covers income earned in 2025.
Is the prefilled return a third form alongside 730 and Redditi PF?
No. It is a 730 or Redditi PF return prepared with information already available to the Revenue Agency. You must check the data, add missing information and submit it. Viewing it does not file your return.
Do two Certificazioni Uniche always mean I must file a 730?
Not automatically. Your total income, tax due, withholding and any adjustments must be checked together. Incorrectly combined income may create a filing obligation; your other income and tax residence also determine which form you can use.
Can I file a 730 without an employer?
If you meet the 730 requirements, you can use 730 senza sostituto even without an employer or pension provider to make the tax adjustment. The Revenue Agency handles the refund and amounts due are paid using F24. Sections W, M and T have their own payment rules.
I missed the 2026 730 deadline. Can I submit it after 30 September?
The ordinary 730/2026 deadline was 30 September 2026. If you still need to declare 2025 income, consider Redditi PF by 2 November 2026. A 730 integrativo corrects an already filed 730 under the applicable conditions; it is not a way to file your first 730 late.
How do I correct a 730 if I owe more tax?
A correction that increases tax due or reduces your credit requires Redditi PF, with payment of the difference and a check of interest and ravvedimento. The favourable 730 integrativo procedure is unsuitable. If the CAF or professional made the error, contact them promptly to check the 730 rettificativo procedure.
Do I still need RED after filing a 730 or Redditi PF?
Possibly. RED concerns INPS benefits that depend on income. Income missing from the tax return, or requiring different reporting criteria, may need to be reported separately to INPS. Not every pensioner must file RED: check your benefit, the income year and the relevant income in the INPS service.
What is the RED 2026 deadline?
Do not use the 730 deadline. The date depends on the ordinary campaign, a reminder campaign or RedEst, and the income year requested. The INPS sources consulted do not give a single deadline for all 2026 RED campaigns. Check your notice and MyINPS, or contact INPS or an authorised CAF.
Section 14
Sources, year and consultation limits
2026 Revenue Agency documents and INPS services, with relevant passages consulted on 10 October 2026.
Direct access to the Agency's tax pages returned HTTP 403 during preparation. Public copies of Agency-authored PDFs were read; the separate links below record the documents consulted. Always use official services for filing and updated forms, rather than sites hosting copies. INPS service pages were read directly.
Consultation covers the specified passages, not every section, technical update or an individual return. For later extensions, special categories and personal circumstances, check the applicable official instructions.
- Revenue Agency — 2026 prefilled tax return guide (Italian)Italy, 2026 returns for 2025 income: the May 2026 guide's passages on access, data, filing, refunds, cancellation, corrections and the calendar were read (pages 3–4, 13–17 and 32–38). The Agency website returned HTTP 403. A public copy of the Agency-authored document was read and is linked separately; direct portal access or every form update is not attested. Relevant passages checked on 2026-10-10.
- Copy of the document consulted — Revenue Agency — 2026 prefilled tax return guide (Italian)Agency-authored document hosted by a third party; only the specified passages were consulted.
- Revenue Agency — 730/2026 form and instructions (Italian)730/2026 instructions: passages on documents and retention, eligibility, exemptions, admitted income, no withholding agent, non-residents and supplementary/corrected returns were read (pages 3–7 and 13–14). The Agency website returned HTTP 403. A public copy of the Agency-authored document was read and is linked separately; direct portal access or every form update is not attested. Relevant passages checked on 2026-10-10.
- Copy of the document consulted — Revenue Agency — 730/2026 form and instructions (Italian)Agency-authored document hosted by a third party; only the specified passages were consulted.
- Revenue Agency — Redditi Persone Fisiche 2026, formerly Unico (Italian)Booklet 1: passages on filing obligations, exemptions, form structure, channels, receipts, late, replacement and supplementary returns were read (pages 2–8). Dates are cross-checked against the 2026 prefilled return guide. The Agency website returned HTTP 403. A public copy of the Agency-authored document was read and is linked separately; direct portal access or every form update is not attested. Relevant passages checked on 2026-10-10.
- Copy of the document consulted — Revenue Agency — Redditi Persone Fisiche 2026, formerly Unico (Italian)Agency-authored document hosted by a third party; only the specified passages were consulted.
- INPS — RED income declaration service (Italian)Service page updated on 8 June 2026: eligibility, RED requirements despite a tax return, exemptions, RED Precompilato and assistance channels were read. The obligation depends on the benefit and relevant income. The page does not establish one deadline for every 2026 RED campaign. Relevant passages checked on 2026-10-10.
- INPS — Consulente RED: income relevant to your benefit (Italian)The consultation service by benefit, year and person was read, including data sources and MyINPS or patronato access with a digital mandate. Consulente RED helps you consult information; it does not itself file a RED declaration. Relevant passages checked on 2026-10-10.
- INPS — RedEst 2026 campaign for pensioners abroad (Italian)News dated 4 June 2026: RedEst 2026 opened on 25 May for 2025 income, with patronati and consular channels; the 2025 campaign for 2024 income also reopened. The notice gives no universal closing date: check the campaign and your individual INPS communication. Relevant passages checked on 2026-10-10.
- INPS — Income campaigns and failure to report income (Italian)Passages on income data sources, campaign notices, suspension, withdrawal and recovery were read; the notice's 15 September 2026 deadline concerns 2022 income. This is not a general RED 2026 deadline and the specific operation has exclusions. The guide does not extend that date or withholding to every pensioner. Relevant passages checked on 2026-10-10.
Section 15
Guides to help you complete the process
Continue with the service or document you need.
- Revenue Agency: services, receipts and assistanceFind your way around the Agency area and general support channels.
- F24: preparation, payment and receipts
- ISEE: a declaration separate from your tax return
- SPID: obtaining and using a digital identity
- CIE: access to public services
- NASpI: benefit and INPS documents