Appendix 7 of the 3-NDFL declaration - a sample filling will be needed for someone who has purchased or built residential real estate and wants to receive a tax deduction for the costs incurred. Our article will tell you how to fill out this declaration sheet correctly.
Who and why makes the calculation in applications No. 6 and No. 7 of Form 3-NDFL
Applications No. 6 and No. 7 in 3-NDFL are filled in by individual taxpayers who:
- are tax residents of the Russian Federation;
- have made a transaction (transactions) with real estate, which entitles them to a tax deduction in the reporting year in accordance with Art. 220 of the Tax Code of the Russian Federation.
However, while doing so:
- Appendix 7 calculates the deduction associated with the purchase of the property specified in subpara. 3 and 4 paragraph 1 of Art. 220 of the Tax Code of the Russian Federation;
- Appendix 6 reflects the formation of a deduction related to the sale of property named in subpara. 2 p. 2 art. 220 of the Tax Code of the Russian Federation.
In this material, we will consider the procedure for the formation of Appendix 7, filled in in the following cases:
- if the personal income tax payer has acquired residential property (apartment, house, etc.);
- if the payer of personal income tax has acquired land under a residential building or suitable for building such a house on it;
- if the payer himself built the house;
- if for the purposes of the above purchase or construction, the payer took out a loan at interest and paid the interest.
For all these reasons, the payer of personal income tax can reduce the amount of tax withheld from him and request a refund from the budget of the amounts of personal income tax transferred for him earlier.
To receive a deduction (and refund) of tax, the payer needs:
- submit to your tax package of documents confirming his expenses on the grounds set forth in subpara. 3 and 4 paragraph 1 of Art. 220 of the Tax Code of the Russian Federation;
For a list of documents submitted to receive a property deduction, see the material "Documents for a tax deduction when buying an apartment in 2018-2019".
- write an application for the deduction (refund) of personal income tax for the period;
- draw up and submit a 3-NDFL declaration indicating your income (for example, by place of work in the reporting year) and calculating the amount of the deduction due to him in Appendix 7 of the 3-NDFL declaration .
NOTE! The declaration for 2018 must be submitted in a new form from the order of the Federal Tax Service dated 03.10.2018 No. ММВ-7-11 / [email protected] You can download the 3-NDFL declaration form and Appendix 7.
How to correctly fill out 3-NDFL for filing for a tax deduction
The rules for the formation of 3-NDFL are established by the procedure, which is approved by order of the Federal Tax Service dated 03.10.2018 No. ММВ-7-11 / [email protected](hereinafter referred to as the Order).
Regarding the filing of 3-NDFL for the purpose of obtaining a tax deduction under Art. 220 of the Tax Code of the Russian Federation, the following main points can be distinguished:
1. A title page must be formed in the declaration containing the information provided for by the Procedure.
2. Section 1 is formed, which indicates the total amount that the payer intends to return from the budget, and the CCC and OKTMO, for which an overpayment occurred in the reporting year.
3. Section 2 is filled in, where the calculation of the resulting overpayment is displayed. As a rule, this happens due to the fact that during the year tax agents withheld personal income tax from the payments of the person claiming the deduction and sent it to the budget. Information about such total payments and deductions is disclosed in Appendix 1 of the form.
IMPORTANT! For the calculation in Appendix 1, it is also recommended to stock up on documents confirming income and deductions (for example, 2-NDFL certificates from employers). This requirement is not established by law, but inspectors have the right to demand it. See details..
3. The decryption sheets are filled in:
- appendix 1 - income from a source in the Russian Federation (as many sheets A are filled in as there were sources in the reporting year);
- application 7 - calculation of the property deduction for the acquisition (construction) of a residential property (also filled in for each object separately, that is, there will be as many sections of applications 7 as the number of objects purchased or built);
- appendix 6 - calculation of the deduction due to the sale of immovable objects (information for each object is filled in by analogy with appendix 7).
The procedure for filling out Appendix 7 of the 3-NDFL tax return, if the deduction is made for the first time: section 1
Annex 7 consists of 2 sections:
- in the 1st item, information is entered about the property and the types of expenses incurred on it (payment for the purchase (construction) itself or interest on the loan);
- in the 2nd, the calculation itself is made taking into account the maximum allowable deduction amount (for the purchase of real estate - this is 2,000,000 rubles (clause 3 of article 220 of the Tax Code of the Russian Federation) and for interest - 3,000,000 rubles (clause 4 of article 220 of the Tax Code of the Russian Federation )).
As noted earlier, the procedure for filling out the form provides for as many sections 1 (and, accordingly, applications 7) as the number of objects declared by the payer. But section 2 will be one, consolidated on the last sheet of Appendix 7.
Rules for entering data in the 1st section of Appendix 7:
1. Subsection 1.1 page 010 - the encoding is set by the appendix to the filling order:
- 1 - house (residential);
- 2 - apartment;
- 3 - room;
- 4 - share in the objects from paragraphs 1-3;
- 5 - land for individual residential development;
- 6 - land under the finished housing (house);
- 7 - a house on a land plot (in a complex).
2. Subsection 1.2 p.020 - the sign of the taxpayer is entered:
- 01 - the owner himself;
- 11 - a pensioner - the owner of the property, declaring a deduction in the manner prescribed by paragraph 10 of Art. 220 of the Tax Code of the Russian Federation;
- 02 - the owner's spouse (for cases where the right to deduction is divided between spouses);
- 12 - the owner's spouse is a pensioner;
- 03 - parent of a minor owner;
- 04 - retired parent of a minor owner
- other code options for various situations according to Appendix 7 to the filling procedure.
3. Subsection 1.3 page 030 - the object number code is fixed:
- 1 - cadastral number;
- 2 - conditional number;
- 3 - inventory number;
- 4 - no number.
In page 031 - the number of the object is given.
In page 032 - information about the location of the property.
4. Subsection 1.4 serves to indicate the date of the act of transfer of property.
5. Subsections 1.5 and 1.6 contain information on the date of registration of real estate and land.
6. Subsection 1.7 - on the size of the share in the ownership right.
7. Subsection 1.8 reflects the total amount of the deduction for which the applicant can claim. An upper limit has been set for it - 2,000,000 rubles (clause 3, article 220 of the Tax Code of the Russian Federation). That is, the amount claimed for the deduction may be less (according to actually incurred and confirmed expenses), but not more. If actual expenses exceed the upper limit of 2 million rubles, the subsection still indicates the limit value.
IMPORTANT! If several sections 1 of Appendix 7 are filled out for several objects, the total deductible value in subsection 1.8 should still not exceed 2 million rubles.
8. Subsection 1.9 shall contain the amount of interest paid on credits (loans) spent on the purchase (construction) of residential real estate. For interest, there is also a limit on the amount in which you can use the personal income tax deduction - this is 3,000,000 rubles.
NOTE! Clause 1.8 indicates the amount of only actually paid interest on borrowed funds. To confirm them, you need to take a certificate from a credit institution that provided a loan and received interest.
Completing Annex 7 if the deduction is issued for the first time: section 2
Section 2 calculates the amount of the deduction. Actually, this is the section for which the entire declaration is filled. And it is he who causes the greatest difficulties for those who are not used to dealing with filling out tax forms.
Some tax officials working with payers on personal income tax returns verbally recommend that those who hand over 3-personal income tax, filled out manually on paper, make entries in section 2 of Appendix 7 with a simple pencil so that you can correct something and circle it with a pen in the presence of an inspector.
The first thing that a person applying for a deduction should know is that the deduction is not provided from the amount of personal income tax (as many mistakenly believe), but from the tax base. To make it clearer, let's look at an example.
Example
Petrov bought an apartment for 3,000,000 rubles. The maximum deduction for this purchase, due to him under Art. 220 of the Tax Code of the Russian Federation, - 2,000,000 rubles. In total, for the period indicated in the declaration, Petrov earned 800,000 rubles, personal income tax from them amounted to 104,000 rubles. These 800,000 rubles are Petrov's tax base. And it should be reduced by the amount of the deduction. AT this case- the tax base can be reduced in full: 800,000 - 800,000 = 0. That is, Petrov will receive a tax refund in the amount of 104,000 rubles (800,000 × 13%). And the balance of the deduction of 1,200,000 (2,000,000 - 800,000) rubles Petrov can transfer to the following years.
When filling out Appendix 7 for the first time, section 2 indicates:
- page 2.5 - tax base (Petrov from the example will put 800,000 there);
- page 2.6 - confirmed amounts of expenses by which the tax base is reduced over the period (Petrov confirmed with documents all the 2,000,000 due to him, which means that he will put the value that he actually uses - 800,000);
- line 2.8 - the balance of the deduction carried over to the following periods (years) (Petrov will put 1,200,000 in line 2.8, intended for the deduction, which is given specifically for the purchase (construction) of the real estate itself).
Appendix 7 of the 3-NDFL declaration - a sample of filling in if the deduction is issued again
When transferring the balance that can be deducted to the following years - in these following years:
- the procedure for applying for a deduction (balance) will remain - again to the tax office with an application, documents and a new 3-NDFL declaration;
- there will be nuances in filling out section 2 of Appendix 7 of the declaration.
How to fill out sheet 7 of the 3-NDFL declaration in case of transferring the balance of the deduction to another period, consider an example.
Example
Toporkov P. B. bought an apartment in 2017 for 4,000,000 rubles. At the same time, Toporkov took a loan for part of the amount, which he paid in 2017 and 2018. In 2017, for the first time, he applied for a deduction under sub. 3 p. 1 art. 220 of the Tax Code of the Russian Federation (purchase of real estate) and received it in the amount of 514,200 rubles. He also declared and confirmed the interest for 2017 paid to the bank on a loan that he spent on buying an apartment - 120,000 rubles. For 2018, Toporkov again applies for a deduction. The amount of income from which Toporkov's employer withheld tax is 702,540 rubles. In addition, Toporkov includes in the declaration and draws up documents for the second part of the interest that he paid on the loan - 240,000 rubles.
How all this will be reflected in Appendix 7, we will consider further:
- subsection 2.1 - the amount of the tax deduction for 2017 - 514,200 rubles;
- subsection 2.2. - the amount of interest deduction for 2017 - 120,000 rubles;
- subsection 2.6 - the amount of documented expenses for the reporting year 2018 - 702,540 rubles;
- subsection 2.7 - the amount of interest expenses for 2018 - 240,000 rubles;
- subsection 2.8 - the balance of the property deduction carried over to subsequent years 783,260 rubles. (2,000,000 - 514,200 - 702,540);
- subsection 2.9 - interest deduction balance - 0, because the amount of interest paid corresponds to the approved limit of 360,000 rubles. (3,000,000 * 13%).
Thus, next year Toporkov will have the right to again apply for the deduction and return of personal income tax in the amount of 783,260 rubles under subpara. 3 p. 1 art. 220 of the Tax Code of the Russian Federation (purchase of an apartment).
Results
Appendix 7 in 3-NDFL is formed in cases where the personal income tax payer is entitled to a tax deduction as a result of transactions to improve housing conditions. The rules for filling out the sheet are established by order of the Federal Tax Service dated 03.10.2018 No. ММВ-7-11 / [email protected] There are nuances of filling out Appendix 7 in cases where a tax deduction declaration is submitted for the first time or is submitted again, for the balance of the confirmed deduction for previous periods (years).
Declaration 3-NDFL: currently valid forms
The declaration for a particular year must be submitted in the form that was valid at that time. The same rule applies to filing an amended tax return.
For example, if a taxpayer wants to file a 3-NDFL tax return for 2015, then he needs to use the declaration form that was valid in 2015.
As a general rule, the 3-NDFL declaration is submitted on time - no later than April 30 of the current year for the income of the previous year that is subject to declaration. If April 30 falls on a weekend, then the submission deadline is moved to the next business day.
When filling out a 3-NDFL declaration for a tax refund, the filing period is not limited to any date in the current year. In other words, you have the right to submit such a declaration whenever you want, but no later than three years. For example, in 2019 you can file a 3-personal income tax for 2018, 2017 and 2016 to receive tax deductions - a tax refund.
The forms of the declaration change periodically, but the composition, by and large, remains the same.
3-NDFL declarations until 2019 (for 2017 and earlier):
- Title page - general information about an individual is indicated: full name, passport data, address of the place of registration (stay), TIN and other data.
It should be noted that individuals who are not individual entrepreneurs, by entering their TIN, have the right not to indicate passport data.
TIN can be found on the official website of the tax office. - Section 1 and Section 2 - are used to calculate the tax base, the amount of tax at different tax rates, the amount of tax payable / additional payment / refund from the budget.
- Sheets A, B, C, D, D1, D2, E1, E2, F, H, I - are filled in only as needed. For example, they reflect the following indicators:
- income generated from activities both in Russia and abroad;
- IP income;
- income that is not subject to income tax;
- sheets for calculating standard, social, property and professional tax deductions, etc.
Thus, there is no need to complete all 19 sheets. Only the first 3 and plus additional ones are filled in, depending on the purpose of preparing the declaration.
3-NDFL declarations from 2019 (for 2018 and later):
The total number of sheets from 20 over the past years has decreased to 13. The letter names of the sheets have also changed to "Appendix 1, 2, 3 ..."
Below you can download 3-NDFL tax return forms or fill them out online on our website!
CHOOSE A CONVENIENT FILLING OPTION: our program prepares declarations as in pdf format(for printing and filing on paper), and in xml format(to be submitted electronically, via the Internet). Or you can try to fill out the declaration yourself by downloading the appropriate form below for the year you need.
Download tax return forms 3-NDFL for 2018, 2017, 2016, 2015 or fill them out online:
Tax return in form 3-NDFL for 2018: Download form Fill out online
Order of the Federal Tax Service of Russia dated October 3, 2018 N MMV-7-11 / [email protected]
(Registered with the Ministry of Justice of Russia on October 16, 2018 N 52438)
Tax return in form 3-NDFL for 2017: Download form Fill out online
(as amended on October 25, 2017 N ММВ-7-11/ [email protected])
"On approval of the form of the tax return for personal income tax (form 3-NDFL), the procedure for filling it out, as well as the format for submitting the tax return for personal income tax in electronic form"
(Registered with the Ministry of Justice of Russia on December 15, 2017 N 49266)
Tax return in form 3-NDFL for 2016: Download form Fill out online
Order of the Federal Tax Service of Russia dated December 24, 2014 N ММВ-7-11/ [email protected]
(as amended on 10.10.2016 N ММВ-7-11/ [email protected])
"On approval of the form of the tax return for personal income tax (form 3-NDFL), the procedure for filling it out, as well as the format for submitting the tax return for personal income tax in electronic form"
(Registered in the Ministry of Justice of Russia on October 18, 2016 N 44076)
Tax return in form 3-NDFL for 2015: Download form Fill out online
Order of the Federal Tax Service of Russia dated December 24, 2014 N ММВ-7-11/ [email protected]
(as amended on November 25, 2015 N ММВ-7-11/ [email protected])
"On approval of the form of the tax return for personal income tax (form 3-NDFL), the procedure for filling it out, as well as the format for submitting the tax return for personal income tax in electronic form"
(Registered in the Ministry of Justice of Russia on December 18, 2015 N 40163)
Tax return in form 3-NDFL for 2014: Download form Fill out online
Order of the Federal Tax Service of Russia dated December 24, 2014 N ММВ-7-11/ [email protected]
"On approval of the form of the tax return for personal income tax (form 3-NDFL), the procedure for filling it out, as well as the format for submitting the tax return for personal income tax in electronic form"
(Registered in the Ministry of Justice of Russia on January 30, 2015 N 35796)
The reporting period for 2016 is ending for individuals and on time until May 2, 2017 must report:
Individuals by remuneration received from individuals and organizations that are not tax agents , on the basis of concluded employment contracts and civil law contracts, including income from contracts hiring or agreements rent any property (for example: nannies, tutors, renting a car, apartment, etc.);
Individuals who received income from the sale of your property: real estate, securities, shares in the authorized capital, cars, etc.;
Individuals - who are tax residents of the Russian Federation, who receive income from sources located outside RF;
Individuals receiving other income, upon receipt of which no tax was withheld tax agents;
Individuals who received winnings from the organizers of lotteries and gambling, with the exception of those winnings that were received in the bookmaker's office and sweepstakes;
Individuals who receive income in the form of remuneration paid to them as to the heirs (successors) of the authors works of science, literature, art, and authors inventions, utility models and industrial designs;
Individuals receiving from individuals who are not individual entrepreneurs income in cash and in kind in the manner donations over 4000 rub. in year;
In case you provide 3-personal income tax after 02.05.2017, you will be fined at least 1000 rubles. And if this declaration is provided after 15.05.2017, then the amount of your fine will be 5% of unpaid the amount of tax, for each full or incomplete month from the date set for its submission, but not more than 30% of the specified amount.(according to paragraph 1 of article 119 of the Tax Code of the Russian Federation)
If you wish to use only tax deductions (social, investment, property when buying a home), such declarations can be submitted throughout 2017.
For your convenience, you can use a special program that allows you to quickly andautomatedfill out a tax return3-personal income taxfor 2016. This software product is in the public domain and can be easily downloaded from the website of the tax service.
HOW TO FILL OUT THE 3-NDFL DECLARATION YOURSELF:
On the real examplewe want to show you all the stages of filling out Declaration 3 - personal income tax for 2016 using the program from the website of the tax service, when the taxpayersold the car with ownership less than 3 years.
To get started, open the "Declaration" program and start filling out its sections:
1.Section "Setting conditions". Select and fill in the following parameters:
Declaration type 3-NDFL;
Inspection number (You can find out the number of your tax inspectorate using your passport or TIN. In order to find out the number of your inspection by TIN, you just need to take the first 4 digits of your TIN. For example, TIN 7723, where 77 means Moscow, and 23 - tax inspection number To find out your tax number according to your passport, you need to go to the tax website and see which inspection your registration in your passport belongs to);
Adjustment number 0 (if we rent for the first time in 2016);
Sign of the taxpayer - another natural person;
There are incomes - taken into account by certificates of income of an individual, income under contracts of a civil-legal nature ..;
Reliability is confirmed - personally (in our version or by mail), and so delivery through a representative is possible, but there must be a notarized power of attorney.
An example of filling in the first section "Setting conditions" of the Declaration program:
Here you need to fill in your data: full name, TIN number, date and place of birth, passport data.
If you do not have a TIN, skip this step.
Then we fill in the second tab of this section with the image of the house - Address in the Russian Federation. At the same time, we will find out OKTMO on the tax website.
3. section "Income received in the Russian Federation".
In our example, the conditions are:
We declare the sale of a car with less than 3 years of ownership;
Payroll taxes were withheld and paid by the employer (therefore, we do not put information about this in the Declaration);
We do not declare social deductions (payment for medical expenses, charity, education, ...);
We do not declare property deductions for the purchase of real estate.
In the section “Income received in the Russian Federation”, we select the first 13% from the left (yellow) and fill in:
1) window " Payment source» through the green «+» full name of the «Buyer» of your car (we skip the TIN) in our example Stepanov Andrey Nikolaevich;
2) the following window " Information about income received» choose:
Operation code 1520 "Income from the sale of other property ...";
We indicate the amount of the sale in the "Amount of income" window in our example, 250,000 rubles. ;
Next, we indicate the deduction code, in our case, since the amount of the car purchase was 240,000 rubles. select 906 “Sale of property owned for less than 3 years (within 250,000 rubles) and set the deduction amount to 250,000 rubles (this amount is determined by the Tax Code).
If you purchased a car more than the amount of the sale, then choose deduction code 903 "In the amount of documented income".
3) section "Deductions" - go to this section and uncheck "Give standard deductions". This section will become inactive and will not be included in the Declaration.
All! Declaration 3-NDFL for 2016 is ready!
We save it to the desktop, then "View" and you get a Declaration on 5 sheets. Checking amounts in order to avoid errors, especially pay attention to p.2 section 1 "Information on the amounts of tax payable to the budget", since it is on these data that the tax inspectorate calculates the tax.
We print out the Declaration in 2 copies, one for submission to the tax office with a copy of the documents for the sale - the purchase of a car, one for ourselves.
We certify the attached documents with “The copy is correct” on each sheet and put our signature with a transcript.
The number of sheets is indicated on page 1 of the Declaration, there is a special section under the contact phone number.
In our case, we do not hand over documents for buying a car, because. sold the car for 250 tr. and took advantage of the deduction under the Tax Code in the amount of 250 tr. This was beneficial in our case, because. bought this car for 240 tr.
We hand over the Declaration 3-NDFL for 2016 until 02.05.17. to the tax authority at the place of your registration (place of residence), this can be done in several ways:
personally- 1 copy for the tax office and 2 copies, on which the tax office puts a mark on the surrender for you;
by mail with a description of the attachment 1 copy, we keep the 2nd and attach the documents on sending;
through an authorized person notarized power of attorney.
Your copy with marks of delivery to the tax office store at least 3 years.
| Working hours of tax inspections in Moscow | |
| Monday | from 9.00 to 20.00 |
| Tuesday | from 9.00 to 20.00 |
| Wednesday | from 9.00 to 20.00 |
| Thursday | from 9.00 to 20.00 |
| Friday | from 9.00 to 20.00 |
| Saturday (except open day) |
from 10.00 to 15.00 |
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 at 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.
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.
