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Overview
- The Receita Federal opened consultation for the first restitution lot on May 22 and has scheduled deposits of R$16 billion to 8,749,992 taxpayers on May 29.
- About R$8.64 billion of the first lot is reserved for legally prioritized groups such as the elderly, people with disabilities and teachers, plus millions who used pre-filled returns and chose PIX.
- Taxpayers can confirm eligibility through the gov.br portal or the official 'Meu Imposto de Renda' app and must log in to access full e‑CAC processing details.
- The agency will pay restitutions in four concentrated lots through August and says the large May lot includes residual credits from prior years enabled by faster automated processing.
- Payments go only to accounts or PIX keys in the taxpayer's name and Banco do Brasil will hold failed credits for up to one year to allow rescheduling; unclaimed amounts must be requested via e‑CAC afterward.