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Consultation for the Residual Batch of the Income Tax Refund for December 2025 Will Open on December 22, with 263,255 Taxpayers Included and US$ 605,998,834.65 in Total Credit, and Payment Scheduled by the Federal Revenue in Bank Accounts on December 30, 2025 to Relieve the Cash Flow of Taxpayers
On December 22, 2025, the Federal Revenue will open the consultation for the residual batch of the Income Tax Refund related to December, comprising 263,255 taxpayers, both priority and non-priority, and releasing a total of US$ 605,998,834.65 in credits. The check will be available on the official systems of the Tax Authority for those still waiting to find out if they were included in this last batch of the year.
The credit of the Income Tax Refund will be paid on December 30, 2025, directly to the account reported in the declaration, concluding the refund calendar of the year focusing on taxpayers who had issues already regularized or declarations submitted outside the deadline, as well as residual amounts from previous years. For many, this year-end deposit serves as immediate relief in the household budget, pressured by Christmas expenses, vacations, and accumulated bills.
Who Is Included in the Residual Batch of December
According to the Federal Revenue, the residual batch of Income Tax Refund for this month consists of 263,255 refunds, totaling US$ 605,998,834.65 in credit.
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The group includes both taxpayers with legal priority and non-priority taxpayers who regularized their issues or submitted declarations late.
Out of the total, US$ 309.6 million will be allocated to legally prioritized taxpayers, distributed as follows:
5,310 refunds for seniors over 80 years old
34,796 refunds for seniors between 60 and 79 years old
4,087 refunds for individuals with physical, mental disabilities or serious illness
11,344 refunds for taxpayers whose main source of income is teaching
In addition to this group, 178,030 refunds will go to non-legally prioritized taxpayers who gained preference for having used the Pre-filled Declaration or opted to receive via PIX, which has been encouraged by the Federal Revenue.
Another 29,688 refunds are for non-priority taxpayers who do not fit into these categories but had amounts released after analysis and regularization.
How to Check if the Refund Has Been Released
The consultation for the residual batch of the Income Tax Refund for December will be available starting at 10 AM on Monday, December 22.
To check the situation, the taxpayer must access the official portal of the Federal Revenue at the address gov.br.
The step-by-step instructions released are as follows:
Access the site gov.br/receitafederal
Click on “My Income Tax”
Select the option “Check My Refund”
The page provides detailed guidance, service channels, and two types of consultation: a simplified version and a complete consultation, through the processing statement accessed in e-CAC.
Through the statement, the taxpayer can identify whether the declaration was flagged, what issues were pointed out, and at what stage the credit is located.
If inconsistencies are identified in the declaration, the taxpayer can still submit a rectifying declaration to correct wrongly provided information.
It is also possible to check the release of the Income Tax Refund through the Federal Revenue app for tablets and smartphones, which allows monitoring the status of the refund and the cadastral status of the CPF.
Payment, Security, and Account of the Holder
The payment of the Income Tax Refund from the residual batch of December will be made throughout the day on December 30, 2025, directly to the bank account reported in the declaration of the taxpayer.
The credit is always made in the name of the taxpayer responsible for the submission, even when they indicate a different bank account than the one they usually use to move funds.
According to the Federal Revenue, the security systems prevent the payment if there is an error in the banking data or any inconsistency detected in the destination account, which avoids funds being credited to incorrect accounts.
When this happens, the credit is not lost, but it remains available for rescheduling through Banco do Brasil’s tools.
If the payment is not made due to data errors, the taxpayer has up to one year to request a new scheduling, providing the correct account information.
The recommendation is always to carefully check the agency, bank, and account number before submitting the declaration to avoid unnecessary delays in the refund.
How to Reschedule and Recover Non-credited Amounts
When the Income Tax Refund is not credited due to errors in the banking data, the Federal Revenue informs that rescheduling must be done directly with Banco do Brasil, responsible for processing these payments.
The deadline to reschedule is up to one year after the first credit attempt.
The available channels are:
BB Portal, at the specific electronic address for IRPF refunds
BB Relationship Center, at the numbers 4004-0001 for capitals
0800-729-0001 for other locations
0800-729-0088 for individuals with hearing disabilities
To reschedule, it is necessary to inform the amount of the refund and the receipt number of the Income Tax declaration.
After the request, the bank will make another attempt to credit to the indicated account.
If, even then, the amount is not recovered within a year, the taxpayer must request the credit through the e-CAC Portal, accessing the “Declarations and Demonstratives” menu in the “My Income Tax” area and choosing the option “Request unreleased refund in the banking network”.
This procedure ensures that the Income Tax refund is not lost, even when the taxpayer did not follow up on the first deadline.
With consultation opening on December 22 and payment scheduled for December 30, the residual batch concludes the calendar for Income Tax Refund for 2025 focusing on those still in line for adjustments or issues. And you, have you already checked if you are included in this residual Income Tax refund batch or are you still waiting to regularize your declaration?
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