F24 tax code
F24 tax code 4077
Opzione art. 167, comma 4-ter, del TUIR - Soggetti IRPEF con riferimento alle CFC - Acconto I rata
- Sezione F24
- Erario
- Modalità di versamento
- Solo a debito
What it is
Italian F24 tax code 4077 stands for: Opzione art. 167, comma 4-ter, del TUIR - Soggetti IRPEF con riferimento alle CFC - Acconto I rata
How to use it on the F24 form
On the F24 form, code 4077 goes in the "Erario" section.
Code 4077 is "debit only": the amount goes in the "importi a debito versati" (debit) column and cannot be offset against a credit.
In the Erario section, on the same line as code 4077, you fill in the instalment/region/province/month field, the reference year and the amount.
How 4077 differs from similar codes
These codes open with the same official wording. What changes is who or what they apply to: