The article from Rzeczpospolita provides detailed guidance on choosing between two tax forms, PIT-37 and PIT-36, for the tax year 2025 in Poland. PIT-37 is generally for individual taxpayers, while PIT-36 accommodates those who may jointly file with a spouse or in special conditions, such as single parents. Key conditions for using these forms include various factors like income types, tax credits applicable, and special circumstances like taxation across EU member states or other jurisdictions in the European Economic Area.

In addition to the primary distinctions between PIT-37 and PIT-36, the article highlights specific requirements such as income inclusion from minor children, the offsetting of previous losses against new income, and the proper declaration of tax dues that might not have been collected by the payer. These rules aim to facilitate taxpayers in their computations and ensure compliance with tax obligations, addressing common scenarios faced by individuals and families in Poland while preparing their annual tax submissions.

The implications of choosing the right form are significant, as they determine tax liabilities and refunds. These guidelines also help illuminate the broader fiscal responsibilities of Polish citizens and residents, emphasizing the importance of understanding tax regulations and appropriate filings, which can impact financial planning and stability.