No, the Your e-PIT service will not automatically apply the exemption, as the exemption is not available to every person who has acquired retirement rights, but only to seniors who meet the relevant conditions. You must enter the exempt revenue amounts yourself. More information is available at: https://www.podatki.gov.pl/pit/ulgi-odliczenia-i-zwolnienia/ulga-dla-pracujacych-seniorow/).

Yes, you can claim the relief for working seniors on revenue from employment earned after you turned 65. This relief can be claimed provided that you did not receive an old-age pension during this period and your revenue was subject to social insurance premiums.

No. The minimum period of residence abroad required to qualify for the return relief is three consecutive calendar years immediately preceding the year in which you changed your place of residence to Poland.

No. The maximum exemption amount for all types of relief (youth relief, return relief, relief for families 4+, and relief for working seniors) is PLN 85,528. If you meet the conditions for multiple reliefs, the total exemption limit remains PLN 85,528. The remaining amount must be taxed.

The deduction limit for trade union membership contributions for 2024 is PLN 840. These contributions are deducted from taxable income. As you did not earn taxable income, you cannot claim this deduction.