730 integrativo deadline 2026: what it is and when to file

What the 730 integrativo is and what it is for

In early October, at our counter on Via Oreste Terenghi, the same scene repeats every year. Someone opens the folder with their 730, pulls out a pharmacy receipt from via Matteotti and says: «I forgot to include this». Then comes the real question: «but is it too late?». For almost everyone the answer is no: the 730 integrativo takes the situation in hand.

The 730 integrativo is not a return you redo from scratch. It is the 730 you already filed, corrected and completed: only what does not add up is changed. It is used when the final account gives you more credit, less debt or the same tax as before.

The reasons are almost always everyday ones: a specialist visit paid in January and then forgotten, the mortgage interest on the house in via Piave, medicines whose receipt you did not keep in time, a child's school fee. No tax drama: just pieces of paper that arrived late for the first form.

Why it can only be corrected when the account improves

The rule seems strange, but it has its own logic. After 30 September your employer or the body paying your pension has already received the result and is settling the payslips. If the correction gives you more credit, the calculation is adjusted and the settlement starts again. If it takes credit away or adds debt, the 730 machine can no longer chase you.

These are the cases we see most often at the office and that fall under the integrativo:

• a deductible expense not included: visits, tests, medicines, prostheses, glasses
• mortgage interest on your main home or rent payments among the charges
• a child's university, school or sports expenses you forgot
• the advance payments already made with the F24 that do not appear in the return
• a deduction for dependent family members not recognised because of a filing mistake

When the integrativo cannot be used instead

If you realise you claimed an expense you were not entitled to, or failed to declare income that increases the tax, the correction turns the other way: more debt or less credit. In that case the 730 integrativo is closed off and you need the Redditi form, with a different date in the diary. The good news is that this road is open too: what changes is the route, not the fact that it can be sorted out.

The three possible cases and the code that tells them apart

On the front page of the 730 integrativo there is a small box called «codice». There are three values and they tell the Agenzia delle Entrate what kind of correction you are making. Choosing the right one is the most important part of filling it in: below we look at them with an example for each.

Code 1: the most common correction

It is used when the result improves or stays the same and the withholding agent does not change. That is the case of Olena, a home carer in the Sant'Eusebio area: she had handed in only part of the receipts for her mother's medicines, and with the remaining expenses her credit grew. With code 1 the new calculation starts and the difference reaches her in the following payslips.

Code 2: when only the withholding agent is wrong

Sometimes the return is perfectly fine and the only wrong detail is who has to carry out the adjustment: typical of someone who changed jobs and put down the old employer. The form is identical to the previous one, except for the withholding agent's details. It is filed at the CAF; those who use the Agenzia's pre-filled version can fix this variant online until 10 November 2026.

Code 3: correction in your favour and a change of job together

It is the combination of the two previous cases: the return has to be corrected in your favour and the withholding agent is different. Think of someone who, after the factory in Sesto San Giovanni, started a new contract in September: you need to add a forgotten expense and give the new employer. One single form, code 3, and it is all done together.

When it is due: Monday 26 October 2026

The legal deadline for the 730 integrativo is 25 October. In 2026 that date falls on a Sunday and shifts automatically to the first working day: Monday 26 October 2026. It is not an extension decided at the end of the season, it is the ordinary shift of a deadline that falls on a closed day.

So as not to get lost among the dates, here is this autumn's calendar with the deadlines that really count:

• 30 September 2026: close of the ordinary and pre-filled 730, the last day to send the main return
• 26 October 2026: last day for the 730 integrativo, which can only be filed through a CAF or an authorised professional
• 10 November 2026: last day to correct only the withholding agent's details from the Agenzia's pre-filled version
• 2 November 2026: deadline for the Redditi persone fisiche form and for the corrective Redditi of the 730 (31 October is a Saturday and 1 November is a holiday)
• 31 December 2031: final deadline to correct the return with an integrative Redditi

Here is a practical example. Mr Franco, retired after thirty years of night shifts, realises on 10 October that he did not include the summer's medical expenses. He has sixteen full days to bring us the documents: if he had noticed on 30 October, the door would already be shut.

How it is filed: from our counter to the online transmission

Unlike the ordinary 730, which you can also send yourself from your personal area, the 730 integrativo is filed only through a CAF or an authorised professional. The reason is simple: the correction touches the accounting result of the return and has to be checked with the documents in hand. That is exactly the work we do every day at the patronato.

Preparing the folder takes little. Here is what to bring to the appointment:

• the copy of the 730 already filed and the 730-3 statement
• a valid ID document and your tax code (codice fiscale)
• the receipts for the forgotten expenses, with the details of who issued them
• the authorisation to access the pre-filled return, if you use it
• for code 2 or 3: the new withholding agent's details, that is the employer's tax code and name

From there on it is our job: we re-read your 730-3, add only what is missing, transmit it online and hand you the new settlement statement. Where there was doubt, at the end there is a clear number: the credit you are really due.

If the error is against you: the Redditi form by 2 November

There is also the other side of the coin. If the correction reduces your credit or increases your debt — for an expense wrongly included, undeclared income or a wrong advance payment — the 730 integrativo cannot be used. The return is corrected with the Redditi persone fisiche form in its corrective version, which replaces the 730 already filed. In 2026 the deadline is 2 November, because 31 October falls on a Saturday.

• the corrective Redditi form replaces the 730: the result is calculated from scratch, with the corrected figures
• the amounts due are paid with form F24, according to the ordinary deadlines
• the payment can be paid in instalments: we help you work out the instalments
• if the mistake is discovered later, the integrative return with the Redditi form is still available until 31 December 2031
• to regularise after the deadline you need the ravvedimento operoso, which reduces the penalties

Careful: even with a correction in your favour you can choose the Redditi form instead of the integrativo. A longer road, but sometimes worth it: for example when the credit has to be claimed as a direct refund or used in offsetting.

The questions we are asked most often at the counter

These are the five questions about the 730 integrativo that come up most often at our desks on Via Oreste Terenghi. If your situation does not fit any answer — two jobs in the same year, an inheritance — book an appointment: we look at your case and the quote is given to you before we start.