From the very beginning, you need to install the Declaration program for the year for which you are going to draw up the 3-NDFL form. If you want to receive tax deductions for 2016, in this case, download the program for this period.

If you need declarations for previous years, then you will need to install several such programs. They all work on the same principle.

You can download the Declaration program from the website of the tax service: www.nalog.ru/rn77/program//5961249/

It is very easy to install, instructions are included on the website. We will talk with you about how this program can be used. In this article, we will look at the first two tabs that we will learn how to fill out.

And here is what we will learn to do now. Those who, after watching the video, understand everything, can fill out their own declaration. 🙂

For those who want to know more details: where to get the data from and what fields to fill out, I suggest you continue reading this Instruction.

Conditions tab

Inspection number

Let's start with the Conditions tab. In 99% of cases, only the tax office number needs to be filled in here.

Often the question arises - where to get it? This information is available on the site nalog.ru. You can also use other sites. For example, updated information is always available on the IFNS website: www.ifns.su/ADRESA/regions.html

First of all, you need to select a region. For example, we will choose Moscow, this is the 77th region.

And then here you can select the settlements that belong to this region. At the beginning there are various towns and cities. If you need an address directly in the city itself, then go below the street. And, accordingly, the letters by which you can select the desired address.

This table contains OKATO codes, postal code, tax office code and OKTMO code. We will need these numbers in order to indicate them in the Tax Return program.

Since the list can be very long, you can use the standard browser search function. To do this, take the key combination Ctrl - F and type the beginning of the street name.

Some streets are highlighted in blue and this link will take you inside.

This means that there are several houses on this street, and these houses have different, for example, indexes. As a rule, the tax office and all other codes are the same, but their indices are different. In this case, you find your home, sometimes it happens that you need to select a building, building, and already specifically for your address find the desired index.

We select the code of the tax office for your street and return to our program. After that, click on the button next to the window with the inscription "Inspection number".

A long list of all existing inspections appears. You can simply scroll through it manually, or simply click on any line and type the code for our IFTS on the keyboard. After that, we select the tax office we need and click OK.

Correction number

What else is on this tab? Correction number. The default will always be 0.

The figure here can only change if you file a corrective return. For example, you submitted a declaration for 2016, and the tax office accepted it from you. But after that, any errors were found or you found additional checks and want to add some more information.

In this case, you make a corrective declaration of 3 personal income tax. It is compiled in exactly the same way as the original one. This sign will be the only difference. For example, 1 if you deal once. If you pass, correct the declaration again, then put 2.

Depending on how many times you will remake your declaration, this sign will need to be increased as much. Well, for the first filling, leave 0.

Sign of the taxpayer

In the "Taxpayer Sign" section, by default, there is a dot for individuals. We leave her.

Well, unless, of course, you are not engaged in entrepreneurial activity, but you hand over 3-personal income tax as a simple physical. face.

There are incomes

Income, as a rule, is taken into account only by certificates of income of individuals, that is, 2-personal income tax. All other checkboxes can be omitted. In exceptional cases, if you receive income in foreign currency, participate in investment partnerships, are engaged in entrepreneurial activity, then these checkboxes should be indicated.

Reliability is confirmed

Another nuance: if you plan to submit your declaration personally, then nothing needs to be changed. We leave the default point near "Personally".

If you issue a power of attorney to some other individual who will do this instead of you, then such a power of attorney, firstly, must be notarized. Secondly, it will be necessary to change the conditions. In this case, you need to write the data of that physical. person who will submit your declaration for you.

Declarant Details tab

Let's move on to the next tab. I draw your attention to the fact that this tab has 2 sub-tabs: these are personal data and the address. Let's take a closer look at each of them.

Personal Information

First, we enter personal data: last name, first name, patronymic. Also TIN, place and date of birth.

I don't think it makes sense to talk about it in detail. I hope that everyone can do it on their own. 🙂

In most cases, a passport is selected here: code 21, passport of a citizen of the Russian Federation.

In exceptional situations, if you have some other document confirming your identity, then choose from the list what you need.

The address

If you need personal advice or assistance in filling out a 3-personal income tax declaration, then feel free to visit our website “Tax is Easy!”. We work quickly and with pleasure!

Good luck with your declaration! We love tax refunds.

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 business 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 giving 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 loan 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? In 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.

Surely those who have at least once drawn up documents for receipt know how tedious and long it is to sit in line at the tax office. But especially for those who save their time, the website of the Federal Tax Service provides for the possibility of submitting a declaration online. That is, in addition to the main methods of submitting documentation to the tax office (in person or by mail), there is another method - submitting a 3-NDFL declaration through the taxpayer's personal account (LCN). How to submit documents to the IFTS using this method will be discussed in detail in this article.

1. The first thing to do is to register your personal account. Unfortunately, one cannot do without the help of the tax authorities, because it is the tax inspector who, on the basis of your passport and TIN, will enter the data into the system. After that, you will be given a username and password, with which you can enter the LKN.

Important! Within a month, do not forget to change the password issued by the IFTS to your own.

2. The second step will be directly entering your personal account. To do this, go to the official website of the Federal Tax Service www.nalog.ru, find the section "Individuals", click "Enter your personal account".

In the window that appears, enter the login and password that the tax inspector issued. So that a person does not forget about changing the password, the system itself will offer to change it as soon as you log in to the system.

3. When the password is changed, the screen will display information regarding the property of the taxpayer, as well as data on the amounts of accrued and paid taxes, on the amounts of debt / overpayment. However, you will not be able to submit a declaration through the LNC if you do not have an electronic digital signature. To get it in your personal account, at the top right, click the "Profile" button.

Now you need to select "Obtain a certificate of the electronic signature verification key".

A window will appear in which you will need to select the location for storing the electronic signature, put a tick in front of the second option - "The electronic signature key is stored in the secure system of the Federal Tax Service of Russia."

Then information with your data will appear: SNILS, TIN, full name, etc. You need to check the correctness of their filling, then in the columns "Password for access to the certificate" and "Password repeat" you need to enter your password. Now click "Confirm the data and send a request for a certificate."

Most often, a request to create an electronic signature is processed quite quickly. However, if the server is heavily loaded, the response time to a request can be increased up to a day. You will be notified by a message that the EDS has been created.

Filling out the declaration in the personal account of the taxpayer

Let's take a closer look at the first method. To fill out a declaration in your personal account, you need to find the section "Income Tax" and select "3-NDFL".

A window will appear in which you need to click on the "Fill in a new declaration" button.

We proceed directly to filling out the declaration itself. The first line is “Adjustment number”, when filling out the declaration for the first time, we put 0. The fields marked with an “*” are mandatory. This means that without entering this data, the system will not allow you to proceed to the next step in the formation of the declaration.

So, the required columns are:
- "Category of the taxpayer" - select "Other individual"
- "Last name and first name"
- the column "Patronymic" is filled in if it is available.

Next comes the TIN column, it is mandatory to fill in for those persons who have income from entrepreneurial activities. In other cases, the value of this line is entered as desired. However, if you have entered your TIN, this simplifies the further filling out of the declaration, because in this case you can not fill in the date and place of birth, information about citizenship and passport data.

The next column, which you can’t do without filling out, is “Address in the Russian Federation”, to fill it in, click on the button. A window will appear, in which we enter data in the fields marked with an asterisk.

A window will appear, in which we enter data in the fields marked with an asterisk.

After the address is filled in, click the "Next" button at the bottom of the page and proceed to the next item in filling out the declaration, which reflects the declarant's income.

Select the item "Income taxable at a rate of 13%" and click the "Add income" button.

We adhere to the same principle as before - first of all, fill in the fields with an asterisk.

After all the income data has been entered, you can click the "Next" button and proceed to fill in the information about the deductions.

How data will be entered in this section largely depends on what kind of deduction the declarant claims - standard, social or property.

Suppose that a citizen fills out a declaration in order to receive a deduction for treatment. In this case, he must select the "Social tax deductions" tab, click on the "Grant social tax deductions" button and enter the amount of medical expenses in the "Treatment costs" line and click "Next".

In principle, “Deductions” is the last section when filling out the 3-NDFL declaration in your personal account. Next, click on the "Generate a file for sending" button, the declaration is ready.

We put an electronic signature and send the document.

Uploading the finished declaration to your personal account

If you have previously generated your declaration using any programs (it is best to use the Declaration program posted on the official website of the Federal Tax Service for this purpose), then it can also be uploaded to your personal account. At the same time, it is important to know that the document must have a certain format - .hml, so keep this in mind when saving your declaration on a computer.

So, in order to download the finished declaration, we find the tab "Income Tax FL" and select "3-NDFL".

In the list that appears, click on the first item "Fill / send the declaration online."

Only now you need to select the item “Send the generated declaration”.

We select the year for which the declaration is filled out, and then click on the "Choose file" button.

Upload the declaration file and click OK. Now you can create a file to send.

Everything, the declaration is loaded into the system, you can sign it with an electronic signature and send it to the tax office.

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A sample of filling out 3-NDFL may be needed if you need to pay income tax for the past year or return personal income tax. To do this, a declaration is submitted to the IFTS. Consider the algorithm for issuing a 3-NDFL declaration, as well as a sample of filling out the form.

When is it necessary to draw up and execute 3-personal income tax

Drawing up a tax return 3-NDFL may be needed in 2 cases:

• If in the reporting year income was received from which tax was not withheld (for example, from the sale or lease of property, from entrepreneurship, gifts, winnings). In this case, you need to find out how to correctly fill out 3-personal income tax on income on which tax must be paid. In this case, it is desirable to find an appropriate sample of filling 3-NDFL.
• If personal income tax was excessively paid in the reporting year (and there is no way to return it through a tax agent) or expenses were incurred for which personal income tax can be reimbursed from the budget (property or social deductions). In this situation, it is important to understand how to fill out 3-personal income tax so that there are no problems with the tax refund. It would be useful to get acquainted with the sample of filling out 3-personal income tax for the corresponding deductions.

Rules and procedure for submitting 3-NDFL

How to fill out a 3-NDFL declaration on income received? If the 3-personal income tax return is filed on income, the sheets related to income must be filled in. Example - appendix 1 of the 3-NDFL declaration for income received in the Russian Federation. If it is possible to use the right to deductions for these incomes, the sheets corresponding to these deductions must also be filled out.

The declaration must be accompanied by documents confirming the correctness of filling out the 3-NDFL declaration, as well as copies of documents giving the right to deductions.

The declaration is drawn up separately for each calendar year and submitted to the IFTS no later than April 30 of the next year (unless it is a weekend). If for some reason for any of the past 3 years (from 2016 to 2018) it is not presented, you need to fill out 3-NDFL for the corresponding period, using the 3-NDFL filling template that is relevant for the corresponding year and the instruction corresponding to this year to the 3-NDFL declaration, and submit the finished report to the tax office.

Income tax refund instructions

What are the rules for filling out a 3-NDFL tax return to receive a tax refund? If it is necessary to fill out a 3-NDFL declaration in order to receive a tax refund from the budget, it fills in sheets on income paid by the tax agent (agents), as well as sheets on deductions that give the right to a tax refund.

Documents must be attached to the declaration confirming the correctness of the data on income indicated in it (certificates in the form 2-NDFL) and deductions, as well as copies of documents confirming the right to them.

For more information about the documents required to receive a deduction, read the materials:

• "Documents for a tax deduction when buying an apartment in 2018-2019" ;
• "Documents for receiving a tax deduction for treatment".

Where can I get the declaration form for 2016, 2017 and 2018

Filling out the 3-NDFL tax return for the corresponding year must be done on the form that was valid for that particular year, and according to the filling rules that accompanied each of the forms. These rules, which are, in fact, a description of the step-by-step filling out of the 3-NDFL declaration, are contained in each of the documents that approved the form for the next year.

Over the past 3 years, the form of the 3-NDFL declaration has changed annually. Thus, in 2019 you may need:

• sample declaration 3-NDFL for 2016;
• certificate 3-NDFL sample 2017;
• sample certificate 3-NDFL 2018.

You can find these forms and learn how to fill out a 3-NDFL declaration for each of the periods listed on our website. Here you can also see a sample of filling out a 3-personal income tax return for each year:

• sample filling declaration 3-NDFL 2016;

Declaration form 3-NDFL for 2016, see.

• sample filling 3-NDFL 2017;

The declaration form 3-NDFL for 2017 can be downloaded.

• an example of filling out 3-NDFL 2018.

The declaration form 3-NDFL for 2018 we have given below.

If the taxpayer has a personal account on the IFTS website, you can fill out the declaration directly in it, focusing on the sample of filling out the 3-NDFL declaration posted here.

Our experts have also prepared material on how to fill out 3-personal income tax in 3 years.

The last declaration form, on which it is necessary to report for 2018, was approved by order of the Federal Tax Service of Russia dated 03.10.2018 No. ММВ-7-11 / [email protected]

You can download it on our website.

How to fill out 3-NDFL correctly: declaration form, filling example

How to fill out a 3-personal income tax declaration correctly? You need to follow the following sequence of actions:

• Find the declaration form for the corresponding year. Collect all the necessary documents, on the basis of which data will be entered in the declaration. In particular, the procedure for filling out a 3-NDFL declaration in order to receive a tax refund from the budget provides for the use of information from certificates of income from places of work in the form 2-NDFL.
• Select from the declaration the sheets to be filled out.
• Find an example of filling out a 3-NDFL declaration for your situation in reference and legal databases or on the Internet at the request “tax declaration 3-NDFL sample filling out” and fill out the declaration.

If the declaration is filled out on the IFTS website, in the taxpayer's personal account, then the necessary declaration sheets for the corresponding situation will be selected automatically. Thanks to the system of hints available in your personal account, you can do without searching for a sample of filling out 3-personal income tax.

To generate a report, you can also use the program for filling out the 3-NDFL declaration, available on the website of the Federal Tax Service.

Example

Artemenko Ruslan Nikolaevich in 2018 bought an apartment for 3,500,000 rubles. To pay off the seller Artemenko R.N. issued a mortgage in the amount of 1,001,387 rubles, he paid the rest of the funds from personal savings. At the end of the year, Artemenko R.N. filed a 3-personal income tax declaration for a property deduction. First of all, he filled out the title page.

Artemenko recorded income data in Appendix 1 of the 3-NDFL declaration.

In 2018 Artemenko R.N. received income from:

1. LLC Alternativa in the amount of 90,008.07 rubles, of which the taxable base is 56,408.07 rubles, from which personal income tax was withheld in the amount of 7,333 rubles.
2. Sigma 21 Century LLC in the amount of 78,085.27 rubles, of which the employer withheld personal income tax in the amount of 10,151 rubles.

He transferred the final information to section 2 of the form:

Line	Decryption	Amount (rub.)	Calculation
	Total income	168 093,34	90 008,07 + 78 085,27
	Amount of tax withheld		7 333 + 10 151
	Tax amount to be refunded

A sample of filling out the 3-NDFL declaration can be downloaded from the link below.

How to make a 2-personal income tax certificate

Results

The 3-NDFL declaration can be submitted for the last 3 years for income tax reimbursement from the budget. For each year, you must fill out the form that was valid in that tax period. For 2018, the declaration is submitted in the form approved by order of the Federal Tax Service of Russia dated 03.10.2018 No. ММВ-7-11/ [email protected]

From time to time in our lives there come moments when we need a 3-personal income tax declaration. Not all taxpayers know how to fill it out. Yes, and the fear of messing up something discourages doing this business. However, everything is not so scary. The main thing is to be careful when filling out and not be nervous. And within the framework of this article, we will try to tell in detail when a 3-personal income tax declaration is needed, how to fill it out and how to simplify this process.

When is a declaration required?

The main income of citizens of our country is wages. It is taxed at 13%. Listed in the Federal Tax Service by his employer. Therefore, ordinary people do not need to fill out anything and submit it anywhere. But there are a number of cases when 3-personal income tax is necessary:

1. Sale of property (car, apartment, land, etc.) that has been owned for less than three years.
2. Receiving winnings and gifts from people who are not close relatives.
3. Receiving income from business, lawyer, notary, etc. activities.
4. Making a profit under civil law contracts (for example, renting out housing).
5. Getting a tax deduction.

In what form can I fill out and submit 3-personal income tax

At the moment there are several options for filling out the document. This can be done by hand on special forms. They can be purchased at the Federal Tax Service or printed on a printer. You can “fill” yourself on a computer, and then print it out. In addition, there is specialized software that helps in filling. In this case, it is necessary to enter the initial data, the program will perform all the calculations itself, and you will have a ready-made 3-personal income tax declaration in your hands. How to fill is a matter of taste and skill. You can submit a document during a personal visit to the tax authority at the place of residence (registration), by mail or electronically via TCS (via the Internet). But it should be borne in mind that each case is individual, and any method may be unacceptable. For example, through telecommunication channels it is impossible to send supporting documents to the declaration for a property deduction.

General filling rules

• When filling out, blue or black ink is used.
• If the declaration is output to a printer, then only one-sided printing is possible.
• There should be no corrections or strikethroughs.
• When binding and printing the declaration, barcodes and all data must not be deformed or lost.
• Each indicator has its own field with a certain number of cells.
• All monetary amounts are indicated in rubles and kopecks, except for the amounts of income in foreign currency before their conversion into the ruble equivalent.
• The tax amount is indicated in rubles, kopecks are rounded up (up to 0.5 rubles - down, 50 kopecks and more - up).
• All fields must be filled in from the leftmost cell. One character - one cell.
• If the OKATO (OKTMO) value is less than 11 digits, zeros are entered in the free right cells.
• On each page, in the space provided, the TIN is affixed, as well as the surname and initials of the taxpayer.
• On each page, the date and signature of the individual is put at the bottom in the appropriate fields.

Required Pages

3-NDFL contains a title page, 6 sections, as well as sheets A, B, C, D (1, 2, 3), D, F, F (1, 2, 3), H, I. At first glance, their lots of. But in fact, not all of them are needed. The number of pages to be completed depends on each specific situation. The title page and section 6 must be filled in. The remaining pages - if necessary. We will not describe in which cases this or that sheet is needed, because. each page of the form is titled and indicates when it should be submitted.

Title page

Consider in order all the fields of the title page, consisting of two pages. Both are required.

1. As already mentioned above, it is necessary to put down the TIN in the upper part.

2. Next comes the revision number. If the declaration for the given period is submitted for the first time, zero is put in this field. If during the check some inaccuracies were found, then it is necessary to re-fill the document. The adjustment number in this case is the serial number of the clarifying declaration. That is, for example, if changes were made only once, put the number "1", if twice - respectively, put down a deuce, etc.

3. The next field is "Tax period (code)". 3-NDFL is always submitted at the end of the year, so this field will always contain the code "34".

4. "Reporting tax period". The year for which the declaration is submitted is entered here. It should be noted that upon receipt of any, it is necessary to issue no later than April 30 of the next year. For example, if in 2014 you sold a car, then by the end of April 2015 you must submit a 3-NDFL declaration. How to fill in this field in this case? The year 2014 is entered here. If you are collecting documents to receive a tax deduction, then you can file a declaration at any time during the year, not only for one, but also for the previous three periods. Accordingly, in 2014 you can submit 3-personal income tax to the Federal Tax Service in three copies - one for each reporting tax period: 2011, 2012, 2013.

5. "Tax authority" - the four-digit code of the IFTS of your area. It can be found in any department at information stands or through reference services.

6. "Code of taxpayer category". Basically, the number “760” is put down here, denoting another individual declaring his income or claiming a tax deduction. But there may be other options:

• 720 - individual entrepreneur.
• 730 - persons engaged in private practice, incl. notaries.
• 740 - lawyers who are founders of a lawyer's office.
• 770 - an individual entrepreneur who is the head of a peasant economy.

7. "OKATO code". We have already talked about it above. It's pretty easy to find out too. It is also posted on the information boards in the tax office.

9. Then the first page of the title page is divided into two columns. You only need to fill in the left side. If the documents are provided personally by the taxpayer, then put the number “1” at the top of the column. If it does, then below you need to write the name of the representative and the name of the authorizing document.

10. Now go to page 2 of the title page. Personal data is also entered here: address, series and when it was issued and by whom it was issued. Pay attention to a few codes:

• Citizenship - citizens of the Russian Federation put the number "1", stateless persons - "2".
• The country code is put "643"
• The document code is "21", because In the vast majority of cases, a passport is required.
• "Taxpayer status" - residents put one, non-residents - two.

In the age of information technology, it is much easier to use specialized software. There are several programs at the moment, but the most accessible and easy to use is the PP "Declaration 20__". A separate version must be installed for each year. Officially and free of charge, it is distributed through the official website of the Federal Tax Service, so that the 3-NDFL declaration is not difficult for citizens. How to fill in the "Declaration 2013" program, we will now analyze for an example. When you open the program, we see the "Set conditions" window. It is here that you need to put down all the values ​​\u200b\u200bthat were mentioned above.

To enter the personal data of the taxpayer, you need to click the "Declarant Information" button. Please note that this window has two tabs: and information about the place of residence. Their icons are located above the "Name" block. Both must be filled.

On this, the title page is considered completed. Then you can move on to the main sections. It is impossible to consider all cases of filling out a declaration within the framework of one article, so we will focus on the most common ones.

Sale of property

After entering personal data, go to the button "Income received in the Russian Federation". Here we see three tabs: "13", "9", "35". We are interested in the first one, because from the income from the sale of property will have to pay 13%. This must be reflected in the 3-NDFL declaration. How to fill out when selling a car? To do this, in the open tab "13" in you need to click on the plus sign. The Payment Source window will open. In the field "Name of the source of payment" you can write: "Sale of the car." The rest of the fields are left free. The system will issue a warning about the incompleteness of the OKTMO code. In this case, you can skip it. Then we go down to the bottom field and click on the plus sign already there. The "Income Received Details" window will open. First you need to select an income code. For the sale of the car, this is "1520". Next, enter the amount of the sale. And pay attention to the item "Deduction Code". It is needed in order to reduce the amount of tax. So, if the car was owned for less than three years, you can reduce the taxable base by 250,000 rubles or by the cost of the car upon purchase. The corresponding amount must be entered in the "Amount of deduction (expense)" field, naturally, it should not exceed the income from the sale. Next, you need to calculate the tax base and the tax itself and enter the data in the totals section. Thus, the 3-NDFL declaration is filled out. How to fill in when selling an apartment? Actually, exactly the same. Only the income code will be "1510" or "1511", depending on whether you owned the entire apartment or only part of it. And the deduction, of course, will be different. It is worth noting that this section must include all income received in the reporting year, except for wages, if the purpose of the declaration is not to receive a social or property deduction.

social deduction

Often we are faced with the fact that we need to return the tax paid in the case of education, pension insurance or treatment. In this case, you will also need a 3-personal income tax declaration. How to fill in for 2013 for treatment or education? Here we need a 2-personal income tax certificate obtained at work. You need to fill in your income information. The principle is the same as described above. But all codes and amounts are taken from the certificate. Income is registered in this program for each month separately. If the employer applied standard deductions, you need to check the corresponding box. Next, go to the button "Deductions". We will see the Standard Deductions tab. Data is also entered here from the 2-NDFL certificate. Now we need a social deductions tab to get the 3-NDFL declaration. How to fill in 2013 for dental treatment, for example? It is enough to enter the total amount in the field "Treatment" or "Expensive treatment" - depending on which category the services provided to you belong to. Similarly, a declaration is filled out in the case of training on a paid basis.

Buying a home

When buying a home, a 3-personal income tax declaration is also useful. How to fill out a property deduction for 2013, now let's see. Everything related to the title page, income, standard deductions remains unchanged. But now we need another additional tab - "Property deduction". Here all data is entered from the available documents: sales contract, registration certificate, loan agreement. When the information about the acquired property is filled in, you must click on the button "Go to entering amounts." If this type of declaration is not submitted for the first time, data from previous years may be required. They can be found either from or from the previous 3-personal income tax.

What will we get after filling

When all the data is entered into the program, you need to click the "Save" button and select a storage location. After that, you can preview what happened by using the corresponding button. And then print it out. You can correct the data at any time if you find an error. The program itself will calculate the amount of tax payable or refundable and fill in the final sections. Only those sheets that are needed will be printed. You will only have to sign, date and submit documents to the tax authority.

Afterword

In conclusion, I would like to advise you not to be afraid of such a document as the 3-NDFL declaration. How to fill out for 2013, we considered as an example. Other reporting periods do not differ much. In any case, handling this software is quite simple, the main thing is to carefully consider this case. Then your documents will be filled out correctly.