Income Form for Individuals (formerly UNICO)
Plain English
It's the income tax return form for individuals whose situation goes beyond what a 730 can cover: partita IVA holders, people with foreign-source income, landlords with non-cedolare income, and others. It used to be called Modello UNICO.
Why it matters
If you have a partita IVA, almost certainly this is your tax return form. The deadlines, payment schedule, and instalments are different from the 730.
Real example
"In his second year as a freelance illustrator in Iglesias, Sergiu filed his Modello Redditi PF through a commercialista. The form gathered his invoices, INPS contributions, and detrazioni into one return."
Common confusion
Tax owed under Redditi PF is paid in instalments via F24, usually in June and November. Plan cash flow for those months or you\'ll get caught short.
Official source
Agenzia delle Entrate