3 personal income tax for winning the lottery sample. What is the personal income tax for winning the lottery
The tax declaration for personal income tax - form 3-NDFL - in its current version is valid from 18.02.2018, when the order of the Federal Tax Service of Russia of 25.10.2017 No. ММВ-7-11 / came into force [email protected] These changes are also valid in 2020 for the declaration of income received in 2019. Let's consider how to fill out the form taking into account modern requirements.
Personal income tax is a tax on personal income that is paid to the state by working citizens, and it is a declaration that people who receive income in Russia submit to the tax service. We will tell you how to fill out the 3-NDFL declaration, and why you need it.
Who needs to file a 3-NDFL declaration
The declaration is filed upon receipt of income from which it is necessary to pay tax, and for the return of part of the tax previously paid to the state. 3-NDFL serves:
- individual entrepreneurs(Individual entrepreneurs), lawyers, notaries and other professionals who earn their living in private practice. These people are united by the fact that they independently calculate taxes and pay them to the budget;
- tax residents who received income in other states. Residents include those citizens who actually live in Russia for at least 183 days a year;
- citizens who received income from the sale of property: cars, apartments, land, etc .;
- persons who received income under a civil contract or from renting an apartment;
- the lucky ones who won the lottery, slot machines or sweepstakes must also pay tax on their winnings;
- if necessary, get a deduction:, for, and so on.
Do not confuse this document with. They are named almost the same and usually come in the same set of documents, but still they are different papers.
Where to submit the 3-NDFL declaration
The declaration is submitted to the tax service at the place of permanent or temporary registration (registration):
- personally;
- sent by mail;
- through the Internet. To fill out 3-NDFL online, get it at any branch tax service login and password to enter Personal Area taxpayer. To receive your login and password, come in person and do not forget your passport.
Deadlines for filing 3-NDFL in 2020
In 2020, an individual income tax return on the 3-NDFL form is submitted by April 30. If the taxpayer completed and submitted the report before the amendments to the form entered into force, he does not need to submit the information again using the new form. If a deduction is required, then filing a return is allowed at any time of the year.
Sample filling 3-NDFL in 2020
The easiest way is to fill out the form in your personal account on the website nalog.ru. There you will not have to understand the fields and sheets, just enter the data into the lines of the form, and as a result, the declaration is generated automatically.
If this does not work (if you do not have registration on the site), then the "Declaration" program, which is available for free download on the website of the Federal Tax Service, will help you in filling out the 3-NDFL declaration. If you fill in 3-NDFL by hand, write text and numerical fields (TIN, fractional fields, amounts, etc.) from left to right, starting from the leftmost cell or edge, in capital print characters. If after filling in the field there are empty cells, dashes are put in them. A missing item has dashes in all cells opposite it.
When filling out the declaration, no mistakes and corrections can be made, only black or blue ink is used. If 3-NDFL is filled in on a computer, then the numerical values are right-aligned. You should print in Courier New font with the set size from 16 to 18. If one page of a section or sheet was not enough for you to reflect all the information, use the required number of additional pages of the same section or sheet.
The amounts are prescribed with the indication of kopecks, except for the tax amount, which is rounded to full rubles: if the amount is less than 50 kopecks, then they are discarded, starting from 50 kopecks and above, they are rounded to the full ruble. Income or expenses in foreign currency converted into rubles at the exchange rate Of the Central Bank RF as of the date of actual receipt of income or expenses. After completing the necessary pages of the declaration, do not forget to number the pages in the “Page” field, starting from 001 to the required one in order. All data entered in the declaration must be confirmed by documents, copies of which are attached to the declaration. To list the documents attached to 3-NDFL, we recommend compiling a special register.
Instructions for filling. Title page
A cap
In the "TIN" item on the title and other completed sheets, the taxpayer identification number is indicated - an individual or a company. In the item "Correction number", 000 is entered if the declaration is submitted for the first time this year. If you submit a revised document, then the section says 001. "Tax period (code)" - a period of time for which a person is accountable. If you are reporting for a year, put code 34, the first quarter - 21, half a year - 31, nine months - 33. "Reporting taxable period»- in this paragraph, indicate only the previous year, the income for which you want to declare. In the field "Submitted to tax authority(code) "the 4-digit number of the tax authority is prescribed, in which the applicant is registered with the tax authorities. The first two digits are the region number and the last are the inspection code.
Information about the taxpayer
In the item "Country Code" the country code of the applicant's citizenship is noted. The code is indicated according to the All-Russian classifier of the countries of the world. The code of Russia is 643. A stateless person marks 999. "Taxpayer category code" (Appendix No. 1 to the procedure for filling in 3-NDFL):
- IP - 720;
- notary and other persons who are engaged in private practice - 730;
- lawyer - 740;
- individuals - 760;
- farmer - 770.
The fields "Surname", "First name", "Patronymic", "Date of birth", "Place of birth" are filled in exactly according to the passport or other identity document.
Information about the identity document
Item "Document type code" (Appendix No. 2 to the procedure for filling out 3-NDFL) is filled in with one of the selected options:
- passport of a citizen of the Russian Federation - 21;
- birth certificate - 03;
- military ID - 07;
- a temporary certificate issued in exchange for a military ID - 08;
- passport of a foreign citizen - 10;
- certificate of consideration of an application for recognition of a person as a refugee on the territory of the Russian Federation - 11;
- residence permit in the Russian Federation - 12;
- refugee certificate - 13;
- temporary identity card of a citizen of the Russian Federation - 14;
- temporary residence permit in the Russian Federation - 15;
- certificate of granting temporary asylum in the Russian Federation - 18;
- birth certificate issued by an authorized body of a foreign state - 23;
- ID card of a serviceman of the Russian Federation, military card of a reserve officer - 24;
- other documents - 91.
Taxpayer phone number
In the new 3-NDFL form, the fields for specifying the taxpayer's address have been removed. Now this information in the form does not need to be indicated. It is enough just to fill in the "Contact phone number" field. The phone number is indicated either mobile or city, if necessary, with a city code.
Signature and date
On the cover page, indicate the total number of completed pages and the number of attachments - supporting documents or their copies. At the bottom left of the first page, the taxpayer (number 1) or his representative (number 2) sign the document and indicate the date of signing. After filling out 3-NDFL and before submitting it, the representative will have to attach a copy of the document confirming authority to the declaration.
You can familiarize yourself with a sample of filling out a 3-NDFL declaration at this link. Taxpayer Liability and Fines There are three possible situations in which a taxpayer may be held liable for late filing of tax returns and payment of personal income tax:
- The declaration was not submitted and the tax was not paid.
- The declaration was not submitted as the tax is covered by the deduction.
- The declaration was submitted on time, but the tax was not paid, or it was not paid on time.
Let's consider each situation in more detail. The declaration was not submitted on time and the tax was not paid. According to Article 119 of the Tax Code of the Russian Federation on failure to submit a tax return, the taxpayer faces a fine of 5% of the amount of undeclared income for each month of delay. In case of non-payment, the fine will increase until it reaches the maximum possible value - 30%.
Online magazine for an accountant
IE), lawyers, notaries and other professionals who earn their living in private practice. These people are united by the fact that they independently calculate taxes and pay them to the budget.
- Tax residents who received income in other states.
TO tax residents include those citizens who actually live in Russia for at least 183 days a year. - Citizens who received income from the sale of property: cars, apartments, land, etc.
- Persons who have received income under construction contracts, a civil law contract or from renting an apartment.
- The lucky ones who win the lottery, slot machines or sweepstakes must also pay tax on their winnings.
- If necessary, get a tax deduction: when buying an apartment, for treatment, medicines, studies, and so on.
Do not confuse this document with the 2-NDFL certificate.
Sample 3-ndfl (35%) for gifts, winnings and loan income
Personal income tax A tax return in the form of 3-personal income tax is filled in and submitted by individuals and individual entrepreneurs (IE) in two cases: upon receipt of income during the reporting year, and / or to receive a tax deduction from the state for income tax. Receiving income Fill in tax return a citizen must in the event that during the year he received any income for which tax has not yet been paid.
An example of reasons for filing a tax return is:
- Selling real estate or other property (such as a house, garage or car);
- Receiving dividends, selling shares or securities;
- Winning the lottery;
- Receiving a valuable gift;
- Renting out of housing.
Additionally, the 3-NDFL declaration must be submitted by individual entrepreneurs for common system taxation, as well as lawyers and notaries.
How to fill in 3-ndfl correctly?
The 3-NDFL tax return is a form of document by which citizens report to the state on personal income tax (PIT). The 3-NDFL declaration serves uniform form reporting for all individuals and individual entrepreneurs.
Those who are first faced with filling it out have many questions. You can entrust the filling of the declaration to specialists, or try to figure it out on your own.
This article explains in detail what a 3-NDFL declaration is needed for, how to fill it out correctly, and when it is necessary to submit it to the tax authorities.
Taxation of winnings and prizes: personal income tax rates and declaration procedure
Home / Taxes / NDFL / How to fill in 3-NDFL correctly? 02/19/2018, Sashka Bukashka On February 18, 2018, the order of the Federal Tax Service of Russia of 10/25/2017 N ММВ-7-11 / entered into force, which amended the form of the tax return on personal income tax (form 3-NDFL). These changes are effective from 2018 for the declaration of income received in 2017.
Let's take a look at how to fill out the form to meet the new requirements. Personal income tax is a tax on personal income that is paid to the state by working citizens, and 3-personal income tax is a declaration that people who receive income in Russia submit to the tax service.
This article describes how to fill out a 3-NDFL declaration, and what it is for. Who needs to file a tax return 3- Personal Income Tax Declaration is served upon receipt of income from which it is necessary to pay personal income tax, as well as for the return of part of the tax previously paid to the state.
How to fill out the 3-ndfl declaration on your own in 2018
Info
Deadlines for submitting a 3-NDFL declaration In general, a 3-NDFL declaration is submitted no later than April 30 of the year following the expired tax period (clause 1 of article 229 of the Tax Code of the Russian Federation). If the last day of the term falls on a weekend or a non-working holiday, you can submit the declaration on the next working day after that day (cl.
7 tbsp. 6.1
Attention
Tax Code of the Russian Federation). Due to the fact that 04/30/2018 is a day off due to the postponement from Saturday 04/28/2018, 05/01/2018 - Spring and Labor Day, and 05/02/2018 is also a day off due to the postponement of the day off from Sunday 07/01/2018 (Art. 112 of the Labor Code of the Russian Federation, Government Decree of 10/14/2017 No. 1250), you can submit the 3-NDFL declaration for 2017 on 05/03/2018. If the filing of a personal income tax return is a right, and not an obligation of an individual (for example, when buying an apartment and presenting a property tax deduction), you can submit a tax return after 05/03/2018.
How to fill out a new 3-ndfl form
Instructions for filling out 3-NDFL. Title page Cap In the "INN" item on the title and other completed sheets, the taxpayer identification number is indicated - an individual or a company. In the item "Correction number", 000 is entered if the declaration is submitted for the first time this year.
If you need to submit a revised document, then the section says 001. "Tax period (code)" - a period of time for which a person is accountable. If you are reporting for a year - put the code 34, the first quarter - 21, half a year - 31, nine months - 33.
"Reporting tax period" - in this paragraph indicate only the previous year, the income for which you want to declare. In the field "Submitted to the tax authority (code)" is written the 4-digit number of the tax authority, in which the submitter of the documents is registered with the tax authorities. The first two digits are the region number and the last are the inspection code.
3-ndfl declaration in 2018: form
The declaration has a large number of pages, and many citizens prefer to contact specialists or specialized online services to fill it out. However, you can fill out the document yourself. There are several options for filling out the 3-NDFL declaration yourself:
- Download the declaration form and print (or get it from tax office), and then fill it in manually.
- Fill out the 3-NDFL declaration form on a computer.
- Fill in the declaration using the "Declaration" program, which can be downloaded from the tax office.
In case of incorrect filling, the declaration will be returned by the tax inspector to correct errors.
Download the 3-NDFL declaration and a sample of filling out The blank form of the 3-NDFL tax return according to the new form of 2018 and a sample of its filling can be downloaded from the links below.
One of the main details in 3-NDFL is the code of the type of income for 2016. Its value depends on the information about the source of payment, which must be indicated by the declarant, as well as the amount of income and tax from it. Let's dwell on these codes in more detail.
Where do they meet
You can cite a lot of life situations when an individual is obliged to independently declare his income and calculate income tax. For example, selling a car. The income code in 3-NDFL for 2016 must certainly be indicated in the corresponding line.To indicate the income code in 3-NDFL, line 020 of Sheet A is intended, where income received from domestic Russian sources is given.
Moreover, it is possible that you will have to fill in the income code in the 3-NDFL declaration for 2016 more than once. This is due to the fact that there may be:
- different types of income;
- different rates of personal income tax on a particular income (Article 224 of the Tax Code of the Russian Federation).
EXAMPLE
Let us assume that E.A. Shirokova in 2016 sold an apartment that she owned less than three recent years as well as a car that she recently purchased. In addition, the employer provided her with deductions for two children in 2016.
All this means that in March – April 2017, when declaring her income, Shirokova in Sheet A of the 3-NDFL form will fill in 3 parts at once - for an apartment, a car and child deductions from the employer.
Than approved
To understand which income code to indicate in 3-NDFL, you need to refer to the order of the tax service of Russia dated December 24, 2014 No. ММВ-7-11 / 671. Moreover, in the latest edition- dated October 10, 2016. They have secured the form of this declaration, the electronic format and the rules for filling out.The necessary and suitable income code when filling out 3-NDFL is taken from Appendix No. 4 of this regulatory document... For your convenience, we have listed them in the table below:
Income type code in 3-NDFL for 2016 | |
---|---|
Code | Income type |
01 | From the sale of real estate and shares in it at the price specified in the alienation agreement |
02 | From the sale of other property |
03 | From operations with securities |
04 | From renting / renting property |
05 | Donations in cash and in kind |
06 | Income under an employment / civil law contract, personal income tax from which withheld by a tax agent |
07 | Income under an employment / civil law contract, personal income tax from which is not withheld by a tax agent (including partially) |
08 | Dividends |
09 | From the sale of real estate and shares in it to cadastral value object multiplied by a reduction factor of 0.7 |
10 | Other income |
Do not confuse the main income code in 3-NDFL with the similar one from line 031 of Sheet B. The latter has its own meanings and applies only to receipts from foreign sources. Please note that the composition of these codes has been updated for 2017. For example, the income code in 3-NDFL from the sale of an apartment (01) received a new, more accurate name - "Income from the sale of real estate and shares in it, determined based on the price of the object specified in the agreement on alienation of property."
How to apply
One of the most common situations is selling a car. In 3-NDFL, the income code will have the meaning exactly 02 as the sale of other property.We would like to draw your attention to the fact that when selling a car, the income code in 3-NDFL is set erroneously - 01. That is, they consider it to be real estate. However, de jure, any vehicle is precisely movable objects. They are not related to real estate. Therefore, the code for the car will be 02.
And for the salary, the 3-NDFL income code can take 2 values - 06 and 07. The only difference is whether the employer withheld income tax or not. To understand this, you need to look at the 2-NDFL certificate issued upon dismissal. In most cases, the salary code for the type of income in 3-NDFL is 06.
We also note that salary income is declared in 3-NDFL in order to correctly calculate the final personal income tax, which will have to be transferred to the treasury or there will be an opportunity to return.
As you can see from the table, each code has its own income composition. At the same time, the Federal Tax Service does not provide any decoding of them. For example, what will be the code of income from the sale of a land plot in 3-NDFL? We know 01 or 09.
If we talk about renting an apartment, the income code in 3-NDFL is 04. Everything is simple here, since the word “rent” is in the name of the code.
But what is the income code to put in 3-NDFL when you win the lottery? Apparently - 10 "Other income".
It is more difficult with the 3-NDFL income code when selling shares. In our opinion, this will be code 03, since a stock is a security. And by Tax Code income from transactions with securities is the proceeds from their sale (Art. 329).
According to the rules current legislation individuals are required to pay income tax from all sources of their income. However, at the same time, not all taxpayers know how to correctly indicate the code of the type of income for 2019, as well as on which sheet of this document it should be done.
- Use this to view the blank declaration form.
- To download a 3-NDFD sample go to this.
- Download the program for filling out the tax return.
As you know, an empty 3-NDFL form includes more than one sheet. Therefore, in order for the declaration to consist of the minimum possible number of pages, various encodings have been invented. That is, the taxpayer writes a couple of numbers instead of a whole phrase, which allows much more information to fit on the sheet.
ATTENTION! All digital codes, as well as the rules for filling out the tax declaration form, can be read in the order under the number ММВ-7-11 / 671, which was adopted on December 24, 2014 federal body executive branch (10/25/2017 this document has been edited). In order to find out everything about income codes, you need to open the fourth application.
Where to specify the code in the declaration
Since individuals can profit from a wide variety of areas, they should definitely note in the 3-NDFL declaration which specific type of income it belongs to. It is necessary to indicate this numerical code when filling out the sheet marked with the letter A, which is devoted to the income of taxpayers earned on the territory of Russia.
In sheet A, immediately after its name and the cell that requires the tax rate to be affixed, such a phrase as the code of the type of income (020) is spelled out, and two empty cells are allocated. It is in them that you need to enter the code.
List of existing codes
There are ten different two-digit codes approved by tax laws that encrypt types of income. We propose to disassemble each of them in detail:
- 01 – this combination must be indicated by taxpayers who received material funds from the sale of any real estate or shares, the price of which is indicated in the relevant agreement on the transfer of ownership rights;
- 02 – given code put by those individuals who have sold property items that do not belong to real estate, and made a profit. The category of movable objects includes all kinds of material values (for example, medical equipment, natural reserves etc);
- 03 – such numbers are intended for taxpayers who are dealing with documentation proving property rights, the so-called securities. Moreover, without the presence of this document, it is impossible to transfer ownership of the property;
- 04 – this code is put down by those individuals who rent out various premises or land plots for a certain period of time and take a separate fee for this;
- 05 – these numbers are written in the event that property or material assets passed into the possession of the taxpayer on the basis of a civil law contract absolutely free of charge. For example, it can be a donation of an apartment, land and even money;
- 06 – such a code should be used by individuals who have a profit as a result of work either under an employment agreement or under a civil law contract. Moreover, the combination 06 is put if the income tax was removed from this profit and transferred to the state budget;
- 07 – this cipher differs from the code described in the previous paragraph, only in that it is intended for income from which the personal income tax has not been paid;
- 08 – this numerical combination is prescribed if the taxpayer annually receives a certain profit that shares bring him. That is, code 08 is intended for individuals who are shareholders of any company;
- 09 – a similar code is indicated in the case of transactions subject to certain conditions related to the sale of immovable objects, as well as individual shares in them. These conditions imply the sale of property for its market value(assigned with cadastral valuation) multiplied by a factor equal to 0.7;
- 10 – the number ten must be set by the taxpayer whose income does not belong to any of the above types of profit.
If an individual filling out a tax return has any doubts about which of the ten types should be attributed to income, then you should not rush to enter the code into the document. In such situations, it is recommended that you seek help from a tax agent.
How to specify several types at once
It often happens that one and the same individual has several incomes at once, which belong to different types.
In such situations, taxpayers begin to think that they will need to draw up several forms of 3-NDFL at once. However, this is not at all the case, since sheet A is designed in such a way that more than one type of profit can be entered into it.
This sheet is divided into three equal parts, separated from each other by a line. Each of them has a specially designated place for entering the type of income.
At the very top, you must indicate the code designed to encrypt the main type of profit, and then write the numbers below, corresponding codes additional income.
For example, if a certain Aleksandrov Nikolai Ivanovich is the owner of two apartments, one of which was recently sold, and the second began to lease, and at the same time he also received a deed of land plot, then he needs to specify three codes in the declaration.
The first code is 01 (for the apartment sold), the second - 04 (for the apartment that he rents out) and the third - 05 (for the land given to him).
When to give 3-NDFL to the tax office
It is accepted by the current legislation that the 3-NDFL form must contain information for the completely completed tax period.
Thus, if a taxpayer received the right to any deduction in April 2017, then he must wait until this year ends, enter all the required information in the document, including the code of the type of income, and then submit it for verification to tax office.
The timing of the audit depends on many factors, one of which is the correctness of the tax return.
The specified code must necessarily correspond to reality and be accurately entered into the document if the 3-NDFL form is filled in manually. Each digit of the code must be written strictly inside one cell and not go beyond its limits.
What else you need to know about the income type code
In addition to sheet A, the composition of the 3-NDFL form includes sheet B. The taxpayer fills out one or another sheet, depending on whether he earned his profit in Russia or abroad. In the latter case, it is necessary to use sheet B. In its first paragraph, which is entitled as the calculation of the amounts of income and tax, there is a designation 031, which also requires the entry of the code of the type of income.
If an individual working outside the territory Russian Federation, makes a profit belonging to two or more different types, then all of them must be recorded in the tax return.