Prima dell'Appuntamento

Required on all medical receipts for deductions. Without it, the deduction cannot be claimed. Bring a form of ID showing your codice fiscale (tessera sanitaria or codice fiscale card) to the appointment.

Your commercialista will use this as the baseline. Bring a printed or digital copy.
To download it: log in to the Agenzia delle Entrate Area Riservata (SPID / CIE / CNS) → Cassetto fiscale → "Dichiarazioni fiscali" → choose Modello Redditi or 730 → "Annualità disponibili" → select the year.
First year in Italy? There's no prior Italian return to download yet — your commercialista builds the baseline from your U.S. 1040 and income documents instead.

Required for any tax refund to be deposited directly to your account.

Annual statement showing total gross amount received. Bring both the original and any Google-translated version — ask your commercialista if certified translation is needed.

Dividends, interest, and capital gains from foreign accounts. IVAFE may apply to foreign financial assets.

Contracts, receipts, and any cedolare secca election documents.

IVIE (foreign property tax) may apply. Bring property value documentation.

The 19% deduction applies to your total annual medical expenses above the €129.11 threshold — it's the yearly total of all receipts combined, not each receipt on its own (Art. 15, c.1, lett. c TUIR). Example: spend €2,000 in the year and you deduct 19% of €1,871. Receipts must be dated 1 Jan–31 Dec 2025, and your Codice Fiscale must appear on each one.
• Format: an official fattura or ricevuta fiscale from the doctor, clinic, or hospital.
• Payment: private (non-SSN) expenses must be paid by traceable means — card, bank transfer, or app — to be deductible. Medicines, medical devices, and public SSN facilities are exempt and may be paid in cash.
• Dental: private dentist invoices need a card / electronic payment record to qualify.
• Glasses: optician receipts must state "Dispositivo Medico" (CE-compliant) and specify corrective lenses.

⚠️ Always request your receipt with your Codice Fiscale at the time of payment — asking after the fact is often not possible, and without it the expense cannot be claimed for a deduction.

📥 Download your recorded health expenses: The Sistema Tessera Sanitaria automatically transmits medical receipts to the Agenzia delle Entrate under your Codice Fiscale. You can download a full spreadsheet of your health costs at sistemats1.sanita.finanze.it → Area Riservata Cittadino (login with SPID or CIE). Important caveat: not all receipts will appear — depending on your privacy preference (opzione di oscuramento), the individual health institution, and their coordination with Agenzia delle Entrate, some receipts may not have been transmitted. Always cross-check with your physical receipts.

Deductible under Art. 10 TUIR at Quadro RP Rigo RP21. Bring the F24 payment confirmation.

If reimbursed by a foreign insurer (e.g. TRICARE), bring total billed amount AND total reimbursed. Ask your commercialista whether only the unreimbursed portion is deductible.

Percentage and eligibility varies by year and appliance type. Bring all receipts and installation invoices. Confirm current rate with your commercialista.

Deduction spread over 10 annual installments, paid via bonifico bancario parlante (ordinary transfers don't qualify). Rate for 2025–26: 50% on your main home, 36% on other properties. Qualifies (manutenzione straordinaria and above): renewing structural parts, adding/renovating bathrooms, replacing external windows or shutters, stairs and ramps, energy-saving works, perimeter fencing. Does NOT qualify on its own (manutenzione ordinaria): painting, replacing flooring or fixtures, routine repairs — unless done as part of a larger qualifying renovation. Confirm your specific works with your commercialista.

May qualify under Bonus Ristrutturazione. Confirm eligibility with your commercialista — rules vary.

If you pay IMU on a non-primary residence in Italy. Bring F24 payment confirmations.

If you sell surplus solar energy back to the grid (Scambio sul Posto or Ritiro Dedicato), the GSE issues an annual statement. This income is taxable in Italy — many owners are caught off guard. Bring the full year summary.

Foreign income almost always requires Modello Redditi, not the precompilato 730 your Italian neighbors use.

Google Translate is generally sufficient for your commercialista's understanding. Certified traduzione giurata is typically only required for court or official submissions.

Required on all Italian medical receipts for deductions. Bring a form of ID showing your codice fiscale (tessera sanitaria or codice fiscale card) to the appointment.

Military retirees with foreign income file Modello Redditi, not the 730 precompilato.
To download a prior return: Agenzia delle Entrate Area Riservata (SPID / CIE / CNS) → Cassetto fiscale → "Dichiarazioni fiscali" → Modello Redditi → "Annualità disponibili" → select the year.
First year in Italy? No prior Italian return exists yet — your commercialista builds the baseline from your U.S. 1040 and income documents.

For any refund to be paid directly to your Italian account.

Shows gross military retirement pay received. Under Article 19 of the U.S.-Italy tax treaty, U.S. military pensions are taxable only in the U.S. — bring it anyway for your commercialista to verify and document.

If you took distributions from your TSP during the year. TSP is a government retirement account — Article 19 treatment should be confirmed with your commercialista annually.

Required Minimum Distributions from Traditional IRAs are taxable income. Bring the 1099-R. Discuss with your commercialista how these interact with Italian IRPEF and Foreign Tax Credits.

Social Security benefits are taxable in Italy under the treaty (Article 18). Bring the annual SSA-1099 statement. See the "U.S. Social Security & the Tax Treaty" Pro Tip before filing — U.S. citizenship adds a wrinkle.

Dividends, interest, capital gains. IVAFE may apply to foreign financial accounts above €5,000.

Used to calculate Foreign Tax Credits and verify U.S. taxes already paid. Bring a copy of your most recent filed 1040.

The 19% deduction applies to your total annual medical expenses above the €129.11 threshold — the yearly total of all receipts combined, not each receipt on its own (Art. 15, c.1, lett. c TUIR). Receipts must be dated 1 Jan–31 Dec 2025, and your Codice Fiscale must appear on each one.
• Format: an official fattura or ricevuta fiscale from the doctor, clinic, or hospital.
• Payment: private (non-SSN) expenses must be paid by traceable means — card, bank transfer, or app. Medicines, medical devices, and public SSN facilities are exempt and may be paid in cash.
• Dental: private dentist invoices need a card / electronic payment record to qualify.
• Glasses: optician receipts must state "Dispositivo Medico" (CE-compliant) and specify corrective lenses.

⚠️ Always request your receipt with your Codice Fiscale at the time of payment — asking after the fact is often not possible, and without it the expense cannot be claimed for a deduction.

📥 Download your recorded health expenses: The Sistema Tessera Sanitaria automatically transmits medical receipts to the Agenzia delle Entrate under your Codice Fiscale. You can download a full spreadsheet of your health costs at sistemats1.sanita.finanze.it → Area Riservata Cittadino (login with SPID or CIE). Important caveat: not all receipts will appear — depending on your privacy preference (opzione di oscuramento), the individual health institution, and their coordination with Agenzia delle Entrate, some receipts may not have been transmitted. Always cross-check with your physical receipts.

Bring both the total amount billed and the amount TRICARE reimbursed. Ask your commercialista: is only the unreimbursed 30% deductible, or the full amount? This question may not yet have a settled answer — document what you're told.

Deductible under Art. 10 TUIR at Quadro RP Rigo RP21. Bring F24 payment confirmation.

Bring receipts and installation invoices. Percentage varies — confirm current rate with your commercialista.

Deduction over 10 annual installments, paid via bonifico bancario parlante (ordinary transfers don't qualify). Rate for 2025–26: 50% on your main home, 36% on other properties. Qualifies (manutenzione straordinaria and above): renewing structural parts, adding/renovating bathrooms, replacing external windows or shutters, stairs and ramps, energy-saving works, fencing. Does NOT qualify on its own (manutenzione ordinaria): painting, replacing flooring or fixtures, routine repairs — unless part of a larger qualifying renovation. Confirm your specific works with your commercialista.

May qualify under Bonus Ristrutturazione. Confirm eligibility.

If you sell surplus solar energy back to the grid (Scambio sul Posto or Ritiro Dedicato), the GSE issues an annual statement. This income is taxable in Italy — many owners are caught off guard. Bring the full year summary.

If you own property in Italy, confirm with your commercialista whether IMU payments are deductible against IRPEF for your situation.

Under the U.S.-Italy tax treaty, U.S. government pensions (including military) are taxable only in the U.S. Verify your commercialista applied this correctly in your prior return.

U.S. taxes paid may generate credits against Italian IRPEF. Ask your commercialista how this was handled and whether it was optimised.

Google Translate is generally sufficient for your commercialista's understanding. Certified translation is typically only required for court submissions.