3-NDFL is a special declaration for individuals who pay income tax. The declaration is filled out and submitted to the tax office by the taxpayer himself.

Form 3-NDFL is of particular importance when receiving tax deductions, i.e. refund of part of the paid income tax. Find out how to fill out an income tax return for individuals in different cases.

In what cases is a 3-NDFL declaration filed?

A declaration in the form of 3-NDFL is submitted to the tax office in two situations. In the first case, this is the duty of the taxpayer, and in the second, it is his right.

Mandatory submission of 3 personal income tax is provided in the following cases:

1. Receiving income from owned property. And earlier there was a rule according to which apartment owners did not submit a declaration if they owned it for more than 3 years. Since January 1, 2016, the tenure period for purchased apartments has been extended to 5 years. The new rule does not apply to other property, which means that for cars, land plots, garages and other property there is a 3-year period left. Also, 3 years are valid for apartments received by way of inheritance, privatization, under a rental agreement.
2. Receive income in the form of winnings. At the moment, individuals whose winnings range from 4 to 15 thousand rubles must fill out a 3-personal income tax declaration. Lottery prizes of less than 4 thousand rubles are not taxed, and in case of receiving more than 15 thousand rubles, the obligation to withhold and transfer tax is shifted by law to the organizers of the event.
3. Conclusion of civil law contracts with individuals in the absence of the status of an individual entrepreneur. For example, a lease agreement for an apartment.
4. Receiving dividends from participation in foreign companies. Moreover, an individual must be a resident of the Russian Federation, that is, reside in the country for more than 183 days a year;
5. Receipt of income by an individual entrepreneur from commercial activities, if he uses the general taxation system. The obligation to independently calculate and pay tax also applies to the self-employed: lawyers, notaries, writers, and others.

On a voluntary basis, filling out the 3-NDFL declaration is carried out only if there are circumstances that allow the tax to be declared and reimbursed from the budget.

Where can I get the 3-personal income tax form

The tax period for personal income tax is a calendar year, so a citizen must submit a declaration once a year. For mandatory delivery, the deadline is April 30 of the year following the reporting one. If the 30th falls on a weekend, the last day to visit the inspection will be the next working day.

But if you wish to declare a tax deduction, the taxpayer can apply to the inspection at any time. The right to use his benefit is reserved for an individual for 3 years from the moment of the occurrence of circumstances that give him grounds for receiving a deduction.

Every year, the tax office releases new software with the designation of the year for which it is relevant. "Declaration" already contains directories with the necessary information. After entering the information in the program, the user has the opportunity to print the finished form with the barcode of the year for which it was filled out. Instructions for filling out 3-NDFL are presented below.

The procedure for filling out a tax return 3-NDFL

The entire declaration consists of 19 sheets:

• Title page;
• 1st and 2nd section;
• Sheets with letters;
• Applications.

However, it is not necessary to complete all the sheets. The procedure for filling out 3-NDFL provides for entering information only in those sheets that are required to obtain a specific type of deduction or tax declaration.

To complete the form yourself, you will need the following documents (optional):

• Passport, in the absence of another identity document;
• Taxpayer identification number;
• Marriage certificate (if any);
• Documents confirming the receipt of income (contract of sale, lease, contract, etc.);
• Documents confirming the expenses incurred (purchase agreements, property sold; utility bills, receipts for repairs, etc.);
• Contract for the purchase of housing or documents confirming construction costs for claiming a property deduction;
• Mortgage lending agreement;
• Bank statement on interest paid;
• Agreement with an educational institution for receiving a social deduction for education;
• An agreement with a medical institution to receive a social deduction for treatment;
• Receipts for payment of medical or educational services;
• License (accreditation) of a medical (educational) institution;
• Help from the employer in the form.

Contracts must be submitted to the inspection in copies, and all payment documents in originals, therefore, in order to avoid loss or loss, an inventory is submitted with the declaration. The inspector, against signature, puts down on the title page of the taxpayer's copy the number of attached sheets. The rules for filling out 3-NDFL require the obligatory indication of the taxpayer's telephone number, in order to contact him in case of questions or inaccuracies in the filling.

The main condition for receiving social or property deductions is the receipt by a citizen of income taxed at a rate of 13%. Because it is possible to return from the budget only funds transferred there for the corresponding tax period.

3-NDFL for a tax deduction when buying a home cannot be filed in the following cases:

• Acquisition of square meters from an interdependent person (relative, employer);
• Acquisitions involving payment from other persons or using government subsidies (maternity capital);
• Previously, the right to use the property deduction was fully used.

The amount of tax deductions is limited by law within the framework of 260 thousand for the deduction when buying a living space, that is, 13% of 2 million rubles. The exception is cases of purchases involving a mortgage loan, in which the state undertakes to return to the taxpayer another 13% of the amount of the overpayment to the bank at the established credit rate, but not more than 390 thousand rubles.

Social tax deductions are limited to 15.6 thousand rubles per year, that is, 13% of 120 thousand rubles.

Examples of filling out tax returns in the form 3-NDFL

How to fill out 3-personal income tax when selling an apartment? Filling out the form for both surcharge and return from the budget begins with filling out the title page, on which the fields are located:

• Correction number. If the declaration is submitted for the first time, then zeros are entered in this field, if the primary declaration has already been submitted, then the revised one is submitted with a code reflecting the number of clarifications (001, 002, etc.);
• The tax period is the year for which the form is being submitted;
• The code of the tax authority is selected from the STI directory;
• Information about the taxpayer. This field contains full name, date of birth, place of birth, passport data, status and phone number.
• Section 1 specifies information about the tax that must be paid or refunded. The section contains the fields:
• Code of the purpose of filing the document (payment, return, absence of debt);
• Information about the budget classification code;
• Code of the territory of the municipality (OKTMO);
• Tax amount.

Section 2 contains the calculation of the tax base at the rate of 13%. General information on the amount of income, expenses that reduce the tax base, calculated tax is indicated here. When selling a dwelling, it is also necessary to fill out sheets with the letters "A" and "D2". Sheet "A" discloses information about income received in the territory of the Russian Federation. This reflects the value of the sale of property, the amount of tax payable.

A citizen who has sold his dwelling has the right to reduce the tax base by 1 million rubles or declare an expense in the form of costs for the acquisition of this property. The costs must be confirmed by the contract and the payment document.

How to fill out a 3-NDFL declaration to receive a social tax deduction? AT this case slightly different sheets are filled. The title page, sections 1 and 2 in this case must be filled out, as in the case of selling an apartment. Information from the certificate in the form 2-NDFL is entered into sheet "A".

The social tax deduction is reflected in the sheet "E1" and "E2", where the fields on the costs incurred for education and treatment (one's own or a close relative's) are required to be filled in. If a parent receives a social deduction for a child or a wife for a husband, etc., it is necessary to have an agreement indicating 3 parties: the contractor, the payer and the party receiving the service.

A sample of filling out a 3-NDFL declaration upon receipt of a deduction for or

How to fill out a 3-NDFL tax return to receive? As a rule, this deduction is declared at work and does not require a declaration.

However, you can get a standard deduction, for some reason not received at the place of income payment, on your own. To reflect the benefit, you will need to fill out the “E1” sheet, in which you must indicate the amount of the standard deduction, as well as attach documents confirming the right to receive this benefit.

Another benefit that a tax resident of the Russian Federation can receive is this. In this case, the state returns to the citizen a part of the income tax paid by him.

How to fill out the 3-NDFL declaration correctly to receive a property deduction? The calculation of the property tax deduction in the 3-NDFL declaration is made on sheet "D1". This section provides information on:

• Object code;
• Type of ownership;
• Information about the object (cadastral number, date of registration of ownership, year the deduction began to be used, cost under the contract);
• Calculation of the amount of the deduction (the amount of the deduction already used, the amount of mortgage interest paid, the amount of the balance rolling over to the next tax period).

Deadlines for filing Form 3-NDFL and paying tax

For reporting on personal income tax, when this is required of the taxpayer by law, a period from January to April is provided, i.e. last - 30 April. Tax payment is made before July 15 of the year following the tax period. If July 15 falls on a weekend, then, as a general rule, the last day for payment is the next business day.

From January 1, 2016, it is not necessary to submit a report on income from which the tax agent failed to withhold income tax. This made life easier for ordinary taxpayers, since they do not need to study the question: how to fill out a 3-NDFL declaration.

The Inspectorate of the Federal Tax Service sends receipts for payment based on notifications of organizations about the impossibility of withholding tax. An individual is obliged to pay such receipts before December 1 of the year following the tax period.

Another new rule concerns the value of sold residential property owned for less than 5 years (less than 3 years for certain categories). The sale price should not be lower than the cadastral value by 70 percent or more. If, in order to avoid paying additional taxes to the budget, a citizen has underestimated the price of the contract for the living space being sold, the inspection will independently charge additional personal income tax in the amount of 13% of the cadastral value, adjusted by a factor of 0.7.

A citizen who does not report on the income received on time is threatened with penalties. The amount of the fine depends on the amount of tax not received by the state as a result of late filing of the declaration. The sanction is 5% of the amount payable to the budget for each overdue month, but not less than 1 thousand rubles and not more than 30%. Late payment entails the imposition of a one-time fine in the amount of 20% of the tax amount.

Where to file a 3-NDFL declaration

A report in the form 3-NDFL is submitted to the inspectorate of the Federal Tax Service at the place of registration of the taxpayer. The form of submission does not matter. The declaration can be submitted in one of 3 ways:

• In person or through a representative with a notarized power of attorney;
• By mail, a letter with a description of the attachment;
• Through electronic communication channels, certified by a qualified digital signature.

The 3-NDFL tax return is a document using which citizens (individuals) report to the state on income tax (NDFL).

At the end of the calendar year, the 3-NDFL declaration must be filled out and submitted to the tax authority by the following groups of persons:

1. Citizens who independently calculate and pay income tax to the budget: individual entrepreneurs on the general taxation system, notaries, lawyers, etc.
2. Tax residents of the Russian Federation who received income outside of Russia(the income tax must be withheld from this income).
3. Citizens who received additional income subject to taxation. For example:
   • from the sale of the car;
   • from the sale of an apartment/house/land;
   • from renting out housing;
   • from winning the lottery;
   • etc.

Example: In 2016 Pushkin A.S. sold the apartment, which he owned for less than 3 years. At the end of 2016 (before April 30, 2017), Alexander Sergeevich submitted to the tax authority a declaration in the form of 3-NDFL, in which the tax payable as a result of the sale was calculated.

I can also fill out and submit the 3-NDFL declaration citizens who want to receive a tax deduction(to return a part of the paid tax). For example:

• to receive a tuition tax credit (for details on obtaining a tuition tax credit, see the article Tuition tax deduction);
• to receive a tax credit for treatment (for details on obtaining a tax credit for treatment, see the article tax deduction for medical treatment);
• to receive a tax deduction when buying an apartment (for detailed information on obtaining a deduction when buying an apartment, see the article Tax deduction when buying an apartment);
• etc.

What is the deadline for filing a 3-NDFL declaration?

Citizens who declare their income (for example, from the sale of property) must submit a 3-NDFL declaration no later than April 30 of the year following the one in which the income was received.

Example: Tyutchev F.I. in 2016, he sold an apartment that he had owned for less than 3 years. Accordingly, until April 30, 2017 Tyutchev F.I. you need to submit a 3-NDFL declaration (which reflects the sale of an apartment) to the tax authority.

The April 30 deadline does not apply to citizens who submit a declaration in order to receive a tax deduction. They have the right to file a declaration at any time after the end of the calendar year. The only limitation is that income tax can only be refunded for three years.

Example: Zoshchenko M.M. received a paid education in 2014 and worked in parallel (paid income tax). Zoshchenko M.M. has the right to file documents for a tax deduction (tax refund) for 2014 at any time before the end of 2017.

Note: There is a very common misconception that the tax return must also be filed by April 30th. Once again, we note that this is an erroneous misconception, since the deadline of April 30 applies only to cases when income is declared.

How to file a 3-NDFL declaration?

Declaration 3-NDFL is always submitted to the tax authority at the place of registration (registration).

Example: Citizen Ivanov I.I. registered (registered) in Ivanovo, but has a temporary registration in Moscow. In this case, Ivanov I.I. must submit a declaration to the Ivanovo tax office.

You can submit a declaration to the tax authority in the following ways: in person, by mail (by a valuable letter with a list of attachments), via the Internet. You can read a detailed description of each filing method with all the subtleties in our article Submitting a 3-personal income tax return to the tax authority

How to fill out a 3-personal income tax declaration?

You can fill out the 3-NDFL declaration in the following ways:

• use the convenient service on our website. The program does not require special knowledge. By answering simple and understandable questions, as a result, you will be able to download the 3-NDFL declaration ready for submission to the tax authority.
• fill out the form manually. On our website you can find Forms and Forms of the 3-NDFL declaration, as well as Samples of filling out.
• use the program from the FTS. The program requires some understanding of the 3-NDFL form and knowledge of your tax office and OKTMO code.

Responsibility and penalties for failure to submit and late deadlines for the submission of the 3-NDFL declaration

If the 3-NDFL declaration is not submitted on time, the tax inspectorate may impose a fine under Article 119 of the Tax Code of the Russian Federation. The amount of the penalty will be 5% of the unpaid tax amount (which must be paid according to the declaration) for each full or partial month from the date of delay (April 30). In this case, the minimum amount of the fine is 1,000 rubles, and the maximum is 30% of the tax amount.

Example: In 2015, Sidorov Semyon Semenovich sold the apartment and had to pay 70,000 rubles. tax on income from this sale. Sidorov S.S. missed the deadline for submitting the 3-NDFL declaration (April 30, 2016) and submitted it only after a letter from the tax authorities on June 10, 2016.
The amount of the fine Sidorova C.S. will be: 2 months. x (70,000 x 5%) = 7,000 rubles.

Note that the penalties apply only to cases where the submission of 3-NDFL is mandatory (for example, when receiving income from the sale of property) and does not apply to voluntary cases of filing a 3-NDFL declaration (for example, when receiving tax deductions).

The need to provide a 3-NDFL certificate is most often faced by citizens who want to receive a deduction from the budget of the Russian Federation. Such a deduction can be obtained when buying real estate, when using paid medical services, when studying in paid educational institutions, etc. Citizens who have sold their property that they have owned for less than 3 years, as well as individual entrepreneurs who receive income from various types of activities, also face with filling out this form, but already in order to pay taxes on their income. In this article, we have prepared detailed instructions for filling out 3-personal income tax on our own, without the help of an accountant or paid audit companies, in order to return taxes paid on wages when buying residential property.

Having bought an apartment, you can receive the cash deduction required by law as early as next year, but first you will have to fill out the 3-personal income tax form. When filling it out, it will be necessary to enter data on salaries for the previous year, available in the 2-NDFL certificate. You need to take this certificate from the accounting department or fill it out.

3-NDFL is an approved tax reporting form and you can fill it out by downloading the form on our website. But for some it is easier to use a special program that can be downloaded from the website of the Federal Tax Service. Please note that the program goes through some modifications every year and is only suitable for the year for which you wish to receive a deduction or pay tax. These changes should also be taken into account when filling out a certificate without the help of the program.

When filling out the 3-NDFL form, do not be afraid to make a mistake. The program has a button for checking the entered data in the upper right corner in the form of a red checkmark. When you finish filling out the program, use this function and correct the errors if they are found.

Filling out the 3-NDFL document is a topical issue that any person may have.

The procedure for filling it out, about the cases in which this must be done, will be discussed in this informational article.

What is this document

Declaration 3-NDFL is a document intended for the reporting of citizens to the Russian state on taxes on their income. This is characterized by the fact that now all incomes from various types of activities are declared.

Of course, the Tax Code of Russia provides for some situations when it is not necessary to fill out and submit a declaration. It is not difficult to submit it to the tax office, but when drawing up this document, citizens have numerous questions.

In what cases should it be submitted?

In accordance with Art. 216 of the Tax Code of Russia, the tax period for calculating personal income tax is calendar year. So, in 2015, some taxpayers are required to submit to the tax office a completed form 3-NDFL for the past year until April 30.

At the end of the calendar year, the following persons must fill out the declaration and submit it to the IFTS:

• tax residents of Russia who have received income outside the country;
• persons who have received additional taxable income (from the sale of an apartment or car, renting out housing, winning a prize, etc.);
• citizens who independently perform the calculation and payment of tax to the budget from income.

Also taxpayers are lawyers who have their own offices, and other people engaged in private practice.

An exception is income that is not subject to taxation, and received by donating property between close relatives.

Drawing up a declaration is necessary for registration of a property or social deduction (reimbursement of the tax amount spent on treatment, education or the purchase of real estate). When refunding tax from the state budget, the declaration can be submitted at any time. Restriction is delivery within 3 years from the date of payment. Tax recalculation is carried out for the last 3 years, but even after that, the tax authorities are required to accept 3-personal income tax. The taxpayer can take advantage of tax deductions as tax benefits.

If you have not yet registered an organization, then the easiest this can be done using online services that will help you generate all the necessary documents for free: If you already have an organization and you are thinking about how to facilitate and automate accounting and reporting, then the following online services come to the rescue, which will completely replace an accountant at your plant and save a lot of money and time. All reporting is generated automatically, signed with an electronic signature and sent automatically online. It is ideal for an individual entrepreneur or LLC on the simplified tax system, UTII, PSN, TS, OSNO.
Everything happens in a few clicks, without queues and stress. Try it and you will be surprised how easy it got!

Filling process

When drawing up the declaration, all indicators should be taken from income statements, withheld taxes and other documents that are issued to the taxpayer by tax agents. The declaration can be drawn up and submitted to the tax authority by the taxpayer himself or his representative in electronic form or by postal order with a list of attached documents.

In general, the structure of the document does not change for a long time. Deadlines are constantly changing. Not the entire declaration should be filled out, but only sheets relating to the property deduction. The taxpayer must complete the title page and Section 6:

• Title page. In the line "Adjustment number" should be written 0 and -. In the reporting period, the year for which the tax must be returned is set. The code of the tax authority, the OKATO code are indicated on the website or the inspection stand.
• Tax code(if he is not a lawyer, notary or individual entrepreneur) is 760.
• Each sheet contains the TIN number of the taxpayer. It is better not to indicate the number of documents and sheets immediately; such information can be indicated after filling out the document. The taxpayer must indicate the code of the country of residence, his initials in full, his personal information (passport data, date of issue of the passport), status, address of residence according to the passport and telephone number.
• Next sheet - Calculation of standard deductions. First, the section “Taxpayer income by months” is filled out, information on which is taken from 2-NDFL. The second section contains information on the amounts of standard tax deductions provided. If there are other deductions or non-taxable amounts, they are listed on the appropriate sheets. The completed declaration must reflect all expenses and income of the taxpayer for the previous period.
• On the sheet A the name and details of the company where the person received income are indicated. It also indicates the amount of income accrued by the company and the amount from which the tax was withheld, and its volume. Such information must be taken from lines 5.1-5.4 in the 2-NDFL certificate.
• Section 6 includes information about the CBC where personal income tax is charged, that is, 18210102021011000110. OKATO is also indicated for the territory where the tax was paid. The withheld tax is indicated, which will be returned from the budget.
• To section 1 information from all completed sheets is summarized. Then the number of sheets is counted and indicated on the title page. Documents with the indicated expenses are attached to the declaration.

tax deductions

Individuals who receive income pay personal income tax (personal income tax) to the budget. Income is subject to a rate of 13% and the taxpayer is entitled to the following tax deductions:

• social types (when paying for tuition, charity, buying drugs and treatment);
• standard types;
• property types (during the construction of housing, sale, purchase of a car, apartment, other property).

A social deduction is provided to a person in the amount of actually paid expenses, provided that they do not exceed the maximum amount established by the tax code in the amount of 120 thousand rubles. A taxpayer can receive a property deduction when acquiring real estate once in a lifetime for one object. At the same time, documents (receipts, checks and contracts) must reflect the fact of real estate construction in the country.

Learn more about the process of filing a declaration - in the following video:

List of required documents

To prepare a tax return, you need to prepare the main documents:

• an identification number;
• the passport;
• certificate 2-personal income tax on income from work.

When purchasing real estate, you must additionally prepare:

• certificate of registration of property rights;
• act of acceptance and sale;
• purchase and sale agreement;
• receipt or receipt for money.

If the apartment was purchased on credit or a mortgage, then a certificate from a credit bank indicating the interest paid, as well as a loan agreement, is additionally submitted.

When constructing an object, it is required to provide a contract for the construction of real estate, payments or receipts, various checks to confirm costs. If the apartment is registered, then a certificate for registration of property rights, an act of acceptance and transfer is submitted.

If you need to receive tax when selling a car, a document for the sale or purchase of a car, a copy of the title is submitted.

When selling securities, documents for their sale (payments and agreements), documentation for their purchase (payments and agreements, a certificate from a tax agent on income, documents for additional costs) are submitted.

If tuition is paid, then you should prepare an agreement with the educational institution, checks and receipts of payment, copies of the birth certificate of the child and the license of the educational institution.

Online filling

To fill out the declaration, you can use the online service or special programs that any taxpayer without special skills can use. The advantages of the online service include:

• receipt of a completed declaration;
• using an easy and accessible interface;
• the possibility of technical support by specialists by phone or e-mail;
• attached instructions for the preparation of the declaration;
• automation of calculations.

You can fill out a tax return using a program developed by the Federal Tax Service of Russia, which is modified every year. The advantages of the program include the absence of declaration forms, automation of calculations. But the program also has disadvantages: the compiler must know the interface, you cannot generate a ready-made report file, you need to install a different program for each year, and there is no technical support.

Reasons for refusal to accept the declaration

To refuse to accept the declaration, the reasons cannot be the wrong OKTMO or OKATO code, the absence of a bar code on the declaration.

In accordance with the Administrative Regulations of the Tax Service, clause 28, for the provision of public services for the free notification of taxpayers, tax agents and payers of fees about current fees and taxes, the following grounds for refusing to accept a document are presented:

• lack of documentation confirming the authority of the taxpayer's representative to submit the declaration, or the completeness and reliability of the specified information;
• lack of documentation proving the identity of the applicant, or refusal to provide it;
• submission of a declaration to a tax authority that does not accept such calculations;
• preparation and submission of a report in another form not established by the tax authority;
• the absence of an electronic signature of the head of the applicant company when submitting an electronic form of payment;
• absence of the manager's signature on the paper form of the report.

Ways to quickly submit a document to the tax authority

• the declaration does not need to be stapled, since possible changes will require a complete correction of the corresponding sheets;
• the document must be submitted at the place of permanent residence in Russia in person or from a representative by proxy. At the same time, it is possible to quickly correct defects on the spot;
• you need to decide in advance on the current account where the tax will be charged, therefore, when drawing up the declaration, you need to take the details (name and number of the bank branch, correspondent account, BIC, current account and personal account of the taxpayer);
• it is necessary to save a second copy of the report, which can be used when preparing an application for a tax refund after a decision is made by the tax authority.

Every year, until April 30 inclusive, questions on the submission of a declaration in accordance with Form 3 of the personal income tax are discussed. This type of reporting applies to all those who are required by law to show their income and pay a mandatory percentage of income tax on them, as well as those who want to receive the due tax deduction after making large expenses (payment for medical treatment or education, buying a car or housing, etc.). P.)

For the Federal Tax Service, a personal income tax return 3 is submitted in one of four possible ways:

• 1. Directly by the taxpayer;
• 2. A representative of a taxpayer acting on the basis of a power of attorney;
• 3. Through the online service;
• 4. Through the postal service.

In the first case, you will have to personally come to the tax office to meet with a government official. The main documents will be reviewed, and if the document is submitted correctly, the inspector will put a stamp on acceptance on the second declaration form. In this case, the list of documents is fixed page by page, but without specific clarification of the submitted documentation.

When a legal representative works, the sequence of operations is the same, only it is performed not by the taxpayer himself, but by his authorized representative according to a document certified by a notary.

Electronic filling of the 3 personal income tax declaration or sending the document by mail has a number of advantages:

• 1. The declaration can be submitted on the very last day, since the filing date is the date when the document was sent.
• 2. No need to worry about the queues at the tax office and plan the time as it suits you.
• 3. All documents are specified in detail in the inventory when drawing up a valuable letter.

After that, it remains only to wait and find out if the 3 personal income tax declaration has been verified.

It is worth taking into account the fact that when applying for an income tax refund, it is necessary to attach documents indicating the bank account to the application. This will have to be done in person when visiting the tax office.

How to file a VAT return 3?

For the IFTS, the 3 personal income tax declaration must be filled out in compliance with a number of rules. This type of reporting documentation is not required for everyone.
3 personal income tax are required to submit:

• 1. IP;
• 2. Private notaries and other persons in private practice;
• 3. Persons who have income under contracts of employment or lease;
• 4. Persons who have sold property for a large amount;
• 5. Having income abroad;
• 6. Winners;
• 7. Those who received an inheritance;
• 8. Having income as a result of the act of donation.

More complete information is provided in the Tax Code of the Russian Federation.

To submit a document to the tax authorities, you must first print out the 3 personal income tax declaration, carefully fill it out with blue or black ink. Keep in mind that the declaration form changes annually, so when downloading a file with a sample report from the Internet, you need to carefully consider the year the declaration form was created. After filling out the document is provided in one copy to the tax office. At the request of the taxpayer, two copies can be made and one of them can be certified by the inspector.

Attach in the declaration the original supporting documents or copies certified by a notary. The list of documents can be agreed with the inspector of the Federal Tax Service.

How important it is in a well-functioning business to fill out the correct sample of filling out a tax return:

Documents for filing a declaration 3 personal income tax

Mandatory documents for the delivery of any type 3 personal income tax include:

• The passport;
• TIN certificate;
• 2-NDFL, provided from all places of work;
• Other documents confirming the income of the taxpayer.

If the declaration is drawn up for the return of the tax deduction, then certificates, contracts, official forms, certificates and other payment documents confirming the expense item are added to the mandatory documents. They will become an element of the annex to the 3 personal income tax declaration.

Checking the declaration of 3 personal income tax before filing

Even if the taxpayer leads the step-by-step filling of the 3 personal income tax declaration, there is still a possibility of an error. To avoid this, you need to check.

This is not difficult if the filling was carried out electronically, for example, on the portal www.gosuslugi.ru. Then, when you select the function of the same name in the document, the program will check the control values ​​itself and report an error.

Otherwise, it is better to use the calculation formulas for control ratios, which are available to users of any accounting site.

Even if the taxpayer does not check the declaration before submission, this will be done by the tax inspector. He will look at the coincidences and discrepancies of the declared information with the actual data, that is, he will conduct a desk audit. This helps to determine if any tax revenues have been hidden.

If the fact of concealment is revealed, the unscrupulous taxpayer will be held liable.

Sample application for declaration 3 personal income tax

There are no strict restrictions on the form of filling out the declaration application. There is also no single pattern to follow. But it is worth paying attention to the recommendations that are present for filling out applications for issuing a tax deduction.

In addition to the standard information, which indicates: full name of the head of the IFTS department; Full name, TIN, passport details and address of residence of the taxpayer must be complete data on the nature of the tax deduction.

It is necessary to indicate the current account and full bank details. If there is a possibility of disputes, it is better to describe your position in advance in the comments to the application.

Sometimes, in order to avoid unnecessary contradictions, it is advised not to indicate the amount of the tax deduction on your own or to do this after a preliminary consultation with a specialist.

The cost of completing the declaration is 3 personal income tax

One of the options for issuing a declaration may be to contact a company that assists in the preparation of accounting reports of varying degrees of complexity. This will help you avoid mistakes when filling out and know the sequence of your actions in the tax office.

The cost of the service will consist of the number of tax deductions, as well as taking into account the number of sources of income. For individual entrepreneurs, the price is usually fixed. After payment, the taxpayer will receive:

• tax return 3 personal income tax, drawn up taking into account all the nuances;
• calculation of the amount of personal income tax that he must pay or receive as a refund;
• a package of documents for submission to the tax office upon application;
• will be instructed on the sequence of actions in the tax office.

If necessary, the company will also help in preparing an explanatory note to the application. The duration of registration is usually up to half an hour, but this moment is usually negotiated separately.

You can find out how much a 3 personal income tax declaration costs by contacting any company with a similar type of service.

Mandatory deadline for filing a declaration of 3 personal income tax

Like any reports, the deadline for submitting the declaration is strictly regulated. But you should know that the dates may change depending on the intended purpose of the submission of the 3-NDFL declaration:

• When declaring income for the past year, 3-NDFL is submitted before April 30 of the year following the reporting period;
• If the ultimate goal is to receive tax deductions, then the delivery of 3 personal income tax is not limited to a specific date, that is, you can submit a document on any day of the year.
• In the event that both articles are combined in the declaration: both tax deductions and the income part, then the deadline for submission is set, as in the first case, until April 30.

What is a zero declaration 3 personal income tax?

About zero declaration 3 personal income tax we are talking when the taxpayer, whose obligations include the provision of this type of reporting documentation, had income during the year from which income tax was fully withheld. Most often these are individual entrepreneurs working for hire.

In this case, the declaration is also submitted before April 30 in the year following the reporting period, but filling out the document has a number of features.

In the 3 personal income tax declaration, only the first two pages are filled out, the details and signature of the entrepreneur are affixed on the rest. Together with the declaration, the individual entrepreneur must provide another document - 4 personal income tax, which will indicate the amount of expected income in the current year.

Also, a zero declaration of 3 personal income tax is submitted upon termination of the activity of an individual entrepreneur, even for an incomplete year of work. Naturally, only in the absence of income from which income tax must be paid.

VIDEO: How to correctly fill out a declaration in the form 3-NDFL