Almost all personal income is subject to income tax, but there is a legitimate way to reduce the tax burden through tax deductions. In particular, property deductions can be obtained both for the cost of acquiring housing, and for paid loan interest, if a mortgage is issued (clauses 3 and 4, clause 1, article 220 of the Tax Code of the Russian Federation). By filing a 3-NDFL declaration when buying an apartment, the buyer declares his right to return part of the personal income tax already paid by him earlier.

In this article, we will tell you what form of declaration is valid in 2017 and how to fill it out for a taxpayer who bought an apartment in order to receive property deduction.

Declaration 3-NDFL 2017 when buying an apartment

In 2017, persons who received a certificate of ownership in 2016 and earlier can claim the right to tax reduction at the expense of the purchase of an apartment. For this, in your tax office together with an application for a deduction and a package of supporting documents, a 3-NDFL declaration must be submitted. Today, its updated form is valid, approved by order dated 12/24/2014 No. ММВ-7-11/671 (as amended by order dated 10/10/2016 No. ММВ-7-11/552). The requirements for filing a 3-NDFL declaration when buying an apartment are prescribed in the Procedure for filling out the 3-NDFL form (Appendix No. 2 to Order No. ММВ-7-11/671).

If the tax authorities do not have any comments and questions on the documents and the declaration, then the right to deduct will be approved. From the deductions, the taxpayer will be able to recover 13%: up to 260,000 rubles for the cost of buying an apartment (the deduction amount is 2,000,000 rubles) and up to 390,000 rubles for mortgage interest(the deduction amount is 3,000,000 rubles).

Filling out the 3-NDFL declaration when buying an apartment

The paper declaration is filled out by hand in blue or black ink or printed on a printer, and you cannot print on both sides of the sheet. It is unacceptable to make corrections and fasten the sheets of the document with a stapler. Monetary indicators are indicated in the declaration in rubles with kopecks, and personal income tax amounts are rounded up to full rubles.

At the top of each page, the TIN and full name are indicated. individual, and at the bottom of the signature of the taxpayer and the date of signing. Through all the completed pages of the declaration passes continuous numbering, starting with title page. Page numbers should be affixed when the declaration is fully formed.

In order to reliably complete the 3-NDFL tax return when buying an apartment, the taxpayer will need to obtain 2-NDFL income certificates for each place of his work, prepare payment and other documents confirming the costs incurred during the purchase process. If the apartment is mortgaged, then documents confirming the payment of interest will be required.

The sequence in which it is more convenient to fill out the 3-NDFL declaration when buying an apartment is as follows:

• Sheet A - this is information on income taxable with personal income tax received by an individual in the reporting period,
• Sheet D1 - here the tax deductions are directly calculated when buying a home,
• Section 2 - income tax is calculated,
• Section 1 - based on the results of the calculation, the amount of tax to be paid or refunded is indicated,
• Title page - the details of the taxpayer, the period, the IFTS code, the number of pages of the declaration for personal income tax refund when buying an apartment, and confirming the right to deduct documents are indicated, a signature and date are put,
• The rest of the sheets are filled out as needed.

Consider filling out sheets A and D1 in more detail.

Sheet A. Here, indicate your income from all Russian sources, to reflect the salary, you will need 2-NDFL certificates. If all the data does not fit on one page, there may be several sheets A. The type of income code is determined in accordance with Appendix No. 4 to the Procedure for filling out 3-NDFL. If the income is received not from an organization, but from an individual, his data and TIN are indicated.

In line 010, indicate the tax rate, and in lines 070 - 100 for each source, indicate the total and taxable amount of income, as well as the tax accrued and withheld from this income.

Sheet D1. This part reflects information about the purchased apartment and calculations of possible deductions, including when buying an apartment on a mortgage. The 3-NDFL declaration in this case reflects not only the amount of actual expenses for the purchase of an apartment (line 120), but also the interest paid on a mortgage loan (line 130).

The object name code is selected from Appendix No. 5 to the Filling Order, and the sign of the taxpayer is from Appendix No. 6. If there are several acquired objects, sheet D1 is filled out for each of them, but the total amounts are put down only on the last sheet D1.

If during one tax period the income of an individual was not enough to apply the deduction in in full, the rest of it goes to the next year (clause 9, article 220 of the Tax Code of the Russian Federation). For this in next year a repeated 3-NDFL declaration is submitted when buying an apartment, which, in addition to the above data, will contain information on the amount of the deduction already provided last year (lines 140 and 150) and on the balance that has passed (lines 160 and 170).

Declaration 3-NDFL for the purchase of an apartment (sample)

In 2016 Petrov P.P. bought an apartment for 9,000,000 rubles, for which he had to apply for a mortgage loan for 8,000,000 rubles. In the same year, he paid interest on the loan - 170,000 rubles. Petrov's annual income is 2,100,000 rubles, the tax paid is 273,000 rubles.

AT this case when drawing up a 3-NDFL declaration when buying an apartment, you can claim the right to a main deduction in the amount of 2,000,000 rubles, as well as a deduction for paid mortgage interest - 170,000 rubles.

Personal income tax refundable for 2016 may be: (2,000,000 + 170,000) x 13% = 282,100 rubles, but this is more than Petrov paid for the year (2,100,000 x 13% = 273,000). Therefore, only 273,000 rubles. tax will be returned to him for 2016, and the remaining 70,000 rubles. the deductions will be transferred to 2017. In 2018, he will submit a re-declaration of 3-NDFL when buying an apartment, where, in addition to the interest paid in 2017, he will indicate these “carryover” 70,000 rubles. in line 170 of sheet D1 and return 9100 rubles from them. Petrov can file declarations for the deduction every year, as long as he has income subject to personal income tax, and the mortgage interest deduction reaches 3,000,000 rubles.

The text of this article will be useful to those taxpayers who want to know how to fill out a property deduction for 3 years.

Download a sample of the 3-NDFL declaration form for a property deduction for year 3

In order for the tax refund procedure for the purchase of real estate to be successful, we strongly recommend that you take into account the registration rules tax return, which will also be discussed.

1. declarations for 2017.
2. Form 3-NDFL to receive a deduction for the purchase of property.
3. Specialized for filing a tax return.

As you know, compensations that are accrued to taxpayers who have invested material resources in the acquisition or construction of property objects, have the most big size compared to other types.

Because tax legislation a rule has been adopted stating that an individual can return money in a year no more than he contributed to the state budget for income tax, the payment is usually spread over several years.

It should be noted that in order to receive all the funds accrued as a deduction for the purchase of property, submitting the 3-NDFL form once is not enough. The taxpayer should enter data into the declaration form every year, submit it for consideration to the tax service and thus gradually withdraw the property compensation due to him.

First pages of the declaration

Before indicating information related to the purchased housing or land plot, the taxpayer needs to enter data on his income, as well as display some information about himself. This is done using the first four sheets of the 3-NDFL form - the title, first section, second, as well as sheet A and / or B, the last of which is intended to be filled out by individuals receiving cash from foreign sources of income.

Basically, however, they still have a few following values, how to work with which, not all applicants for a property deduction know:

Sheet D1

After the buyer of the property completes the main pages of the declaration, he will need to work with sheet D1. It is on this page of the 3-NDFL form that it is necessary to calculate the property tax compensation and indicate some information general. An individual will need to provide the following information:

1. Code of the purchased property. Since you can get a deduction not only for a house or an apartment, but also for other property objects, it is necessary to note which property was purchased. If this is a house to which a land plot is attached, then the code in this case is 7, if the apartment is 2.
2. Sign of the applicant for the deduction. In order to indicate how many owners own the object for which a tax rebate is claimed, as well as which of them draws it up, a taxpayer attribute code was invented. Thus, if an individual who is the sole owner of the house wants to use the deduction, then he needs to write the numbers 01.
3. Object data. Also, the taxpayer must indicate whether he owns the acquired property in individually or the property of a shared or joint type is registered on the object, write full address on which this property is located, as well as put down the date of registration of the right to property and the date of filing for the distribution of property tax compensation.
4. Various amounts. First of all, the buyer of the property must display the amount that he spent on buying it, and then the amount, ( this action necessary if a loan has been taken). In addition, the size of the tax base is affixed, from which property tax compensation has already been deducted, and the amount of documented costs is written.
5. Remaining deduction. Because we are talking about receiving an estate-type compensation for the third year, it is very important to correctly fill in the box that implies an indication of the residual tax credit. An individual must take a declaration for last year and from the amount of the balance fixed in it, subtract the amount of the deduction that will be provided to him for the current tax period, and reflect the result in line 230 of sheet D1.

How to get a tax refund for paying mortgage interest

Since a loan is a fairly popular service that makes it possible to sufficiently facilitate the procedure for buying real estate, borrowers take advantage of this and accrue considerable interest to individuals.

However, it is also provided for in the current legislation. Costs of this kind must be included in the corresponding lines of sheet D1 - 130 and 240.

The main thing is to keep separate records of the costs associated with the purchase of property and the payment of interest, and in no case summarize them.

Thus, in clause 1.13, the amount that is this moment the applicant for the deduction spent on the repayment of interest and did not receive compensation for it, and in paragraph 2.11 - the balance of the tax allowance for interest expenses to the taxpayer in the future.

Important! All amounts claimed individual in sheet D1, must be indicated on the basis of declarations for or be confirmed using other documentation of a settlement nature.

In our consultation, you will find a sample of filling out 3-NDFL when buying an apartment, which will help you get a property deduction for such a transaction. In this case, we will step by step analyze how to issue a declaration.

General Approach

You can give a lot of examples of filling out 3-personal income tax when buying an apartment. However, they are united by the fact that in each case the declaration must consist of the same parts. Namely:

1. Title page.
2. Section 1.
3. Section 2
4. List A.
5. Sheet D1.

If we talk about step-by-step filling out 3-personal income tax when buying an apartment, then you must adhere to the following order:

One of the main nuances of how to fill out 3-personal income tax when buying an apartment pops up when applying for Sheet A, if the applicant received income from several sources at once. For example, at the main place of service and part-time from different employers. Accordingly, each of them has its own TIN and OKTMO code. In this case, for each such attribute, it is necessary to draw up separate part Lista A.

Simply put, the number of completed parts of Sheet A must correspond to the number of TIN and OKTMO codes for sources of income of an individual according to 2-NDFL certificates.

We also note that the registration of 3-NDFL when buying an apartment obliges total amount to distribute the prescribed (declared) deduction proportionally among different OKTMOs.

According to the requirements of the FTS, correct filling 3-NDFL when buying an apartment and in other situations implies putting dashes in all blank lines and cells. In addition, all amounts of income tax are given without kopecks, and the rest of the ruble indicators - with them. Moreover, amounts up to 50 kopecks are discarded, and from 50 - they are considered for 1 ruble.

Ways

Each person is free to choose how to fill out 3-NDFL when buying an apartment:

• on a paper form by hand or by typing on a computer;
• online at personal account individuals on the official website of the Federal Tax Service www.nalog.ru;
• with the help of the program of the Federal Tax Service "Declaration 2016".

Regardless of the method you choose, a sample of filling out 3-NDFL when buying an apartment in 2017 must be completed in the form of this declaration, approved by order of the Russian tax service dated December 24, 2014 No. ММВ-7-11/671.

In our opinion, with free program from the Federal Tax Service to issue personal income tax deduction for a purchased apartment is somewhat simpler, since this application sets many parameters and details of the declaration on its own, and also selects required sheets. We talked in detail about how 3-personal income tax is filled out when buying an apartment and in other situations using this program.

Deduction amount

As a rule, filling out 3-personal income tax when buying an apartment follows the standard scheme. However, the identity of the seller and the price of the transaction are irrelevant for tax purposes.

On the basis of sub. 3 p. 1 art. 220 of the Tax Code of the Russian Federation, a property deduction in the form of 3-personal income tax from the purchase of an apartment can be declared in the amount of actually incurred costs, but not more than 2 million rubles. Therefore, in the contract, the sale price of the apartment is usually prescribed not lower than this amount. And the costs incurred for such a purchase are in most cases the salary of a person over the past year.

Our example of filling out 3-personal income tax when buying an apartment

Now about how to issue 3-personal income tax when buying an apartment. Let's agree that Elena Alekseevna Shirokova (TIN 771822445588) worked at Guru LLC in 2016 and received a total income of 570,000 rubles. At the same time, the employer did not provide her with any deductions. As a result, Guru LLC withheld and transferred income tax in the amount of 74,100 rubles from this income at a rate of 13%.

In addition, in 2016 Shirokova incurred expenses for the purchase of an apartment from an individual for 3,500,000 rubles, which is located in the city of Ramenskoye, Moscow Region.

The ownership of this housing was issued to Shirokov on 02/09/2016, and the act of acceptance and transfer of the apartment - 02/11/2016.

The rules established by the Federal Tax Service for filling out 3-NDFL when buying an apartment require the submission of supporting documents. This time there will be five:

1. A copy of the contract for the sale of housing.
2. Certificate of income for 2016 from a tax agent in the form of 2-NDFL (the law does not directly oblige to attach).
3. Extract from the USRN (maintained by Rosreestr).
4. Copy of payment document.
5. A copy of the act of acceptance and transfer of the apartment (usually - with a mortgage).

Like it was said to do return of personal income tax when buying an apartment, the form in 2017 is filled in sequentially according to the scheme given above. This will eliminate confusion and errors when entering data into the declaration.

So, for Shirokova, a sample of filling out 3-NDFL when buying an apartment for the purpose of obtaining a deduction will consist of 5 pages.

Title

On the first page of Shirokov's declaration shows general information about yourself according to the passport of the Russian Federation without abbreviations. Because this is her first earnings report for 2016, the Adjustment Number field is set to '0'.

Please note: Shirokov's TIN is indicated on each page of the declaration. As for the code of the tax office, it matches the first four digits of the TIN. Just like the region code in the address matches the first two digits of the TIN.

In the line “Taxpayer category code”, Shirokova puts “760”, since she is “another individual declaring income in accordance with Articles 227.1 and 228 of the Code, as well as in order to receive tax deductions in accordance with Articles 218-221 of the Code or for another purpose ".

For the holder of a Russian passport, the "Document Type Code" has a value of 21.

Be sure to include all required local codes in the contact telephone number.

Sheet A

The tax inspectorate must understand how to return the tax. Therefore, filling out the 3-NDFL form when buying an apartment requires you to indicate the sources of income that in 2016 formed the amount of personal income tax to be returned. For these purposes, a 2-NDFL certificate is used, which the employer must provide upon first request. Almost all the details in the design of Sheet A are taken from it.

In line 020 “Income type code”, we put “06” - income under an employment (civil law) contract, personal income tax from which is withheld by a tax agent.

Here we come to the meaning of step-by-step filling out 3-personal income tax when buying an apartment: in 2017, Shirokov will transfer information from Sheet A to Section 2.

Sheet D1

As part of filling out 3-NDFL when buying an apartment, Sheet D1 reflects the costs incurred. The object "apartment", for which Shirokova declares a deduction, corresponds to the code "2".

Since Shirokova is the sole owner of the apartment, we put the code “01” in field 030, since only she is entitled to the deduction. In general, we take these codes from Appendix No. 3 to the order of the Federal Tax Service of December 24, 2014 No. MMV-7-11 / 671.

Field 040 will tell the tax authorities whether Shirokov is a pensioner or not. Since a positive answer gives her the right to transfer the balance of the property deduction to previous periods.

Shirokova does not fill in line 100, because:

• the deduction is declared for the first time;
• documents confirming the right to deduction are dated after 01/01/2014.

Although an apartment in the city of Ramenskoye cost Shirokova 3.5 million rubles, only a maximum of 2 million rubles can be deducted.

The value of field 200 is taken from line 080 of sheet A - 570,000 rubles. This is less than 2 million rubles, which means Shirokova can claim a deduction for the apartment. As a result, 1,430,000 rubles of deduction will be transferred to 2017 (2 million rubles - 570,000 rubles).

Section 2

The above sample of filling out 3-NDFL when buying an apartment implies that Shirokova did not receive deductions through a tax agent (for example, they are not allowed). There were no non-taxable incomes either.

She takes line 040 from field 210 of Sheet D1. Since the values ​​of fields 030 and 040 are equal, the resulting difference is zero. This is field 060.

Line 070 is obtained by multiplying line 060 (0 rubles) by 13%. As a result, we get zero rubles.

In line 080 we transfer the indicator from field 100 of Sheet A.

Section 1

It is accepted that the step-by-step filling out of 3-NDFL when buying an apartment ends with filling out Section 1. Here in field 050 Shirokova transfers the amount of tax that the budget must return to her in connection with the solution of the housing issue.

In this case, OKTMO Shirokova takes 2-NDFL from the certificate. That is, it will be a code not at her place of residence, but where the tax agent deducted income tax.

Preparing and filing tax returns for many taxpayers is comparable in terms of stress to an exam or a defense thesis. Collecting certificates and entering information into all the necessary forms sometimes turn into a rather tedious task. The most difficult point in this process is the correct filling of the declaration, because in case of failure, the inspector will return the document and you will have to start all over again. To pass this exam the first time, you need to familiarize yourself with a cheat sheet explaining how to fill out a 3-personal income tax return.

This form was designed for the purpose of withholding personal income tax.

As a rule, personal income tax wages employees are transferred to the state treasury by the employer, acting in this situation as a tax agent. In all other cases, involving the receipt of profit by an individual, the tax should be paid independently through the submission of a declaration to the employees of the Federal Tax Service.

In addition to individuals, the declaration must be submitted by:

• IP using OSNO;
• entities earning money from activities in private practice;
• tax residents of the Russian Federation who receive income abroad;
• persons working under a civil law agreement.

Step by step instructions for filling

Despite the apparent complexity of this task, it will take only a few simple steps to create a 3-NDFL declaration.

Step 1. Specifying personal information

This page is the easiest to complete. In addition to entering passport, contact details and full name, certain codes must be entered in some columns.

Fill Features:

1. In the column "Adjustment No." put "0-" if the document is submitted for the first time.
2. The period code, as a rule, is entered automatically - "34".
3. "Tax period": indicate not the year of creation of the declaration, but the reporting period.
4. "Country code": put "643", corresponding to the Russian Federation.
5. Taxpayer code: individual - "760", notary - "730", lawyer - "740", arbitration manager - "750", individual entrepreneur - "720".
6. Document code: birth certificate - "03", passport - "21", military ID - "07", non-resident's document - "10", refugee certificate - "13".
7. Taxpayer status: resident of the Russian Federation - 1, non-resident - 2.
8. Code of place of residence and stay: 1 and 2, respectively.

Pages should be numbered as follows: "001", etc. The section intended for the inspector should be left blank, as he will enter data when submitting the document.

Step 2. Entering data into Sheet B

When working on the declaration, it is advisable to start filling it out from the last page: first of all, you need to pay attention to Sheet B, then Section 2 and Section 1. It should not be overlooked that on each page it is necessary to indicate its number, TIN and full name of the taxpayer.

To fill in some columns, you will need data on activity codes, which can be taken on the website of the Federal Tax Service of the Russian Federation.

Fill Features:

1. "030": indicate the amount of profit for the year.
2. "040": enter the amount of annual costs taken into account when calculating personal income tax.
3. "050-090": decipher cost items.

Sheet B should be drawn up separately for each type of activity. After, in the very first sheet, it is necessary to indicate the final data in the 3rd group of indicators.

1. "110": indicate the amount of profit, and in the line "120" - the amount of expenses, as a rule, for one type of activity, they coincide with paragraphs. "030" and "040" respectively.
2. "130": enter data on accrued advance payments.
3. "140": enter the amount of paid advances.

Step 3. Calculation in Section 2

In column "001" you should indicate the tax rate. If the taxpayer reports on several rates, it is necessary to make a separate calculation for each.

Fill Features:

1. 010: indicate the final amount of profit that can be taken from line "110" of Sheet B.
2. 030: enter the total amount of profit (030 = 010 - 020).
3. 040: enter size tax deduction.
4. 060: calculate the tax based on the formula specified in the form.
5. 070: Calculate the income tax amount.
6. 100: indicate the amount of all paid personal income tax advances, which can be transferred from column "140" of Sheet B.
7. 130: Calculate the tax to be withheld.

Step 4. Consolidation of data in Section 1

In this section, you should enter the total data for all pages of the declaration:

1. 010: if the tax is payable, the code "1" should be entered, if a tax deduction is requested - "2".
2. 030: put the OKTMO code, which can be found on the website of the Federal Tax Service of the Russian Federation.
3. 040: indicate the amount of tax to be paid by transferring the data from line "130" of Section 2.

It should not be forgotten that dashes should be put in all columns that do not contain data.

The main mistakes when compiling a document

Many years of experience of inspectors in accepting declarations has allowed us to consolidate the main errors that applicants make when filling out.

Table 1. Errors when filling out the document

Error	Description
Mistake #1	When making the title page, the correction number is not indicated. When filing a declaration for the first time, for example, the number “0” should be entered.
Mistake #2	The tax resident category code is entered incorrectly. An individual who opened an IP must enter the code "720" in any case, even if he was deregistered during the reporting period or did not receive profit from commercial activities.
Mistake #3	Wrong OKATO code. Most applicants transfer it from the 2-NDFL certificate, and it is necessary to indicate the code at the place of residence.
Mistake #4	Incorrect interpretation of the column "Residence". You need to enter data at the place of registration, and not at the actual location.
Mistake #5	No signature on every page of the declaration.
Mistake #6	Section 6 does not always indicate the CCC, OKATO and the amount of tax to be paid or refunded.

The text of the declaration contains hints, and if you carefully consider filling it out, you can succeed in this difficult field the first time.

Video - How to fill out a 3-NDFL declaration in 5 minutes

It is important for every able-bodied citizen of Russia to know ground rules filling out the 3-NDFL tax return, and when it is necessary to file a declaration. This information will allow you to act competently in the tax legal field of Russia and optimize your finances - pay less taxes.

Deadlines for filing a tax return

By general rule, the tax return is submitted to the tax office at the place of residence no later than April 30 of the year following the reporting year .

Exceptions to the general rule ( ):

• In case of termination of activities of an individual entrepreneur, a notary, a lawyer and another person engaged in private practice, before the end of the tax period, the individual is obliged to submit a tax return on the income actually received in the current tax period within 5 days from the date of termination.
• When terminated within calendar year by a foreign individual of activities, the income from which is subject to taxation, and his departure outside the Russian Federation, a tax declaration is provided not later than 1 month before leaving the Russian Federation.

Deadlines for paying personal income tax

The tax calculated on the basis of the tax return is paid no later than July 15 of the year following the reporting year .

Payment of additional tax accrued on tax returns, the procedure for submitting which is determined paragraph 3 of Art. 229 Tax Code RF(see above in the section "Terms for filing a tax return" - subsection "Exceptions to the general rule"), no later than 15 calendar days from the date of filing .

In what cases is a 3-NDFL declaration filed?

• when making tax deductions for personal income tax;
• when selling property last year;
• if you have the status of a self-employed person (individual entrepreneurs, lawyers, notaries) and in other cases.

Let's take a closer look at each of the above options.

3-NDFL for tax deductions

The legislation of our country provides for several types of deductions:

1. Property. Issued at:


2. Social. Used for:

   paying for tuition - own or in the name of children / brothers / sisters up to 24 years old	no more than 15,600 rubles. per year, for children - no more than 6,500 rubles. per year for each
   payment for treatment - own or spouse (s) / parents / children under 18 years of age	no more than 15,600 rubles. per year, and with expensive treatment - 13% of the actual costs
   buying a health insurance policy	no more than 15,600 rubles. in year
   payment of additional pension contributions under pension agreements - in relation to yourself or close relatives
   payment for confirmation of their professional qualifications
   donations	no more than 25% of the income



3. Standard. This is for parents foster parents and their spouses, guardians and trustees, established in the following amounts:

3-NDFL when selling property

If you sold property last year, you need to file a declaration on time until April 30, 2019 .

There is one exception here - if you have owned the sold property for more than 3 years (or 5 years - when selling real estate acquired under a for-profit transaction after 2016), a declaration is not required.

As for the sales tax, it is paid subject to the simultaneous observance of 2 conditions:

1) property was owned less than 3 years (or 5 years - see above)
And
2) sale amount exceeds 1,000,000 rubles. for real estate
and 250,000 rubles. for other property .

In this case, the income from the sale can be reduced by the amount of the tax deduction provided for the sale of property:

• for the main real estate objects (houses, apartments, rooms, country and garden houses, land) - at the rate of RUB 1,000,000
• for other property (except valuable papers) - at the rate of 250 000 rub.

Note!
The above limit of 1,000,000 rubles. (250,000 rubles) is installed on all sold objects, and not on each of them. This means that if you sold 2 different objects real estate (or other property), then a deduction of 1,000,000 rubles. (250,000 rubles, respectively) is divided into both such objects.

Another important point- if the expenses for the purchase of this property earlier (not another!) amounted to more than 1,000,000 rubles. and this fact can be documented (purchase agreement, receipt, etc.), you have the right to reduce your income from the sale of this property not by the amount of the above deduction, but by the amount of actual expenses. In this case, the tax will be 13% of the difference between sales income and acquisition costs. If expenses exceed income, you do not need to pay tax.

Changes in legislation!
For properties purchased from 2016, different rules apply (based on 382-FZ dated November 29, 2014):

• the time period for real estate to be owned for exemption from personal income tax upon sale - 5 years (however, when purchasing this property through gratuitous transactions, the previous 3-year period remains);
• if the transaction amount is less than 70% of the cadastral value of the object (as of January 1 of the year of the transaction), the tax is paid on the amount constituting the above percentage - 70% of the cadastral value .

3-NDFL for self-employed persons and in other cases

The personal income tax declaration is required to be submitted by individual entrepreneurs (only those applying traditional system taxation), notaries, lawyers and those individuals from whom tax was not withheld when paying them income.

Also, the obligation to submit 3-NDFL applies to persons receiving:

• remuneration under civil law contracts (for example, when renting out housing);
• income from sources outside of Russia (the requirement does not apply to military personnel);
• income in cash or in kind by giving them as a gift;
• lottery winnings, gambling etc.;
• remuneration due to them as heirs or successors of the authors of the results of intellectual property (works of art, science, inventions, etc.).

If you do not have the time or desire to independently understand the nuances of reporting, you can use the free service of our portal - an online test that will determine in a matter of minutes