Rezumat: The article discusses a series of practical issues regarding the reporting method in the single return of extra-wage income obtained in 2024 by individuals. By May 26, 2025, these taxpayers will report the income achieved in Chapter I of the single return and will establish/finalize the annual income tax and social contributions, without completing the estimated income for 2025. For the income obtained in the fiscal year 2024, the tax obligations are those in force on the date of their achievement. In Chapter II of the single return, individuals have the possibility to opt for the payment of contribution for the purpose of insurance in the public health system. The single return can be submitted online, with an electronic signature or in the Virtual Private Space, directly to the registry of the tax authority or by mail, by registered letter.