IRS, countdown to 730. Hunt for bonuses among receipts, receipts and 175 pages of instructions
On 30 April, the Inland Revenue will make the pre-filled form available for consultation. To prepare, the Aidr foundation updates the free 'TributIAmo' platform with artificial intelligence
by Marco Mobili and Giovanni Parente
Key points
The countdown has begun. The pre-filled 730 for 2026 will be made available by the Inland Revenue Agency on Thursday 30 April in the dedicated reserved area (access with Spid, Electronic Identity Card or National Services Card). This is an increasingly eagerly awaited appointment for taxpayers, who will be able to get a first overview of their incomes and tax discounts pre-loaded by the Revenue Agency. After all, last year saw a further growth in the number of forms submitted directly by taxpayers: the do-it-yourself form was used for the 730 by 5.4 million subjects.
Starting with consultation only
Hence the need to be ready for the call with the 2026 forms, bearing in mind that for the first two weeks you will only be able to consult the proposed results while waiting for the moment when the Agency will open the possibility of accepting or modifying the model to send it telematically and thus cut the time to obtain reimbursements (for those who are entitled to them) directly in the pay envelope or pension coupon.
The hunt for discounts
The model 730 of 2026 reflects the tax changes that came into effect last year. Beginning with the cut in deductible expenses for incomes above 75,000 euro and the watershed for bonuses on housework: 50% discount for the main house and 36% for second homes.
The 175 pages of instructions
The ever-changing rules of the game (then to be adapted to the specifics of the situation) are reflected in the rich catalogue of explanations accompanying the form: 175 pages of instructions, which are not exactly a pleasant reading exercise for a declaration reserved mainly for employees and pensioners. That is why the choice for transmitting the form still mostly falls on the tax assistance of a Caf or an authorised professional.
The 730 is used by 25.2 million Italians
The data of the declarations submitted in 2025 say, in fact, that the absolute value of those who use the 730 form has risen to 25.2 million Italians (+3.1% compared to the previous year, i.e. almost 752,000 more). This is both because the model has been expanded and can also accommodate data for which it was previously necessary to use Redditi, and because it can also be used by taxpayers without a tax substitute, who in fact numbered no less than 4.1 million in the last round. So even if the do-it-yourself with the pre-filled form is constantly growing (for the 730 alone, the figure of 5.4 million marks an increase of 8% over the previous year and even 31.7% over 2021), the vast majority of forms still travel through the support of an authorised intermediary.



