How to fill in the form 3 personal income tax. Declaration for the refund of personal income tax when buying an apartment
In this section, we will provide examples of filling out a 3-NDFL declaration for various situations. All fill patterns are available for download in .pdf format.
You can also fill out the 3-NDFL declaration directly on our website in 15-20 minutes, answering simple questions: Fill in the 3-NDFL online.
A sample of filling out the 3-NDFL declaration for 2016 when selling an apartment
Example description: In 2016 Ivanov I.I. sold an apartment, which he owned for less than three years, for 1 million rubles. The entire sale price of the apartment was covered by the standard sales deduction (max. RUB 1 million). Accordingly, according to the results of the declaration Ivanov AND.AND. does not have to pay income tax.
A sample of filling out the 3-NDFL declaration for 2016 when selling a car
Example description: In 2016 Ivanov I.I. sold a car, which he owned for less than three years, for 500 thousand rubles. Ivanov I.I. there were documents confirming the purchase of a car for 400 thousand rubles. Accordingly, according to the results of the declaration Ivanov AND.AND. must pay income tax in the amount of 100 thousand rubles. x 13% = 13 thousand rubles.
A sample of filling out the 3-NDFL declaration for 2016 for tax deduction when buying an apartment
Example description: In 2016 Ivanov I.I. bought an apartment worth 2 million rubles. In the same year Ivanov I.I. worked in LLC "Tulpan", where his annual income was 3 million rubles. (paid 390 thousand rubles of income tax). Following the results of the declaration to Ivanov I.I. 260 thousand rubles should be returned from the budget.
A sample of filling out the 3-NDFL declaration for 2016 for the tax deduction for tuition
Example description: In 2016 Ivanov I.I. paid for the child's education at school for total amount 40 thousand rubles In the same year Ivanov I.I. worked in LLC "Tulpan", where his annual income was 1 million rubles. (in the amount paid 130 thousand rubles of income tax). Following the results of the declaration to Ivanov I.I. must be returned from the budget 5,200 rubles.
A sample of filling out a 3-NDFL declaration for 2016 for a tax deduction for treatment
Example description: In 2016 Ivanov I.I. paid for his treatment in the dental office 100 thousand rubles. In the same year Ivanov I.I. worked in LLC "Tulpan", where his annual income was 1 million rubles. (in the amount paid 130 thousand rubles of income tax). According to the results of the tax declaration, Ivanov I.I. must be returned from the budget 13,000 rubles.
A sample of filling out the 3-NDFL declaration for 2015 when selling an apartment
Example description: In 2015 Sidorov S.S. sold an apartment, which he owned for less than three years, for 3 million rubles. At the same time, S.S. Sidorov there were documents confirming the purchase of an apartment for 1.5 million rubles. According to the results of the declaration Sidorov S.S. must pay income tax in the amount of (3 million rubles - 1.5 million rubles) x 13% = 195 thousand rubles.
A sample of filling out the 3-NDFL declaration for 2015 when selling a car
Example description: In 2015 Sidorov S.S. sold a car, which he owned for less than three years, for 250 thousand rubles. The income from the sale of the car was fully covered by the standard deduction ( maximum size for non-residential property- 250 thousand rubles). Accordingly, according to the results of the declaration for 2015, Sidorov S.S. shouldn't pay surcharge on income.
A sample of filling out the 3-NDFL declaration for 2015 for tax deduction when buying an apartment
Example description: In 2015 Sidorov S.S. bought an apartment worth 4 million rubles. in a mortgage (in the same year he paid 400 thousand rubles of interest on the mortgage). Also in 2015 Sidorov S.S. worked in LLC "Landysh", where his annual income was 3 million rubles. (paid 390 thousand rubles of income tax). According to the results of the declaration, Sidorov S.S. should be returned from the budget (2 million rubles + 400 thousand rubles) x 13% = 312 thousand rubles.
A sample of filling out the 3-NDFL declaration for 2015 for the tax deduction for tuition
Example description: In 2015 Sidorov S.S. paid for his studies at the university in the amount of 100 thousand rubles. In the same year Sidorov S.S. worked in LLC "Landysh", where his annual income was 1 million rubles. (in the amount paid 130 thousand rubles of income tax). Following the results of the declaration to S.S. Sidorov must be returned from the budget 13,000 rubles.
A sample of filling out a 3-NDFL declaration for 2015 for a tax deduction for treatment
Example description: In 2015 Sidorov S.S. paid for an operation related to expensive types of treatment for his wife in the amount of 300 thousand rubles. In the same year Sidorov S.S. worked in LLC "Landysh", where his annual income was 1 million rubles. (in the amount paid 130 thousand rubles of income tax). According to the results of the tax declaration, Sidorov S.S. should be returned from the budget 300 thousand rubles. x 13% = 39 thousand rubles.
A sample of filling out the 3-NDFL declaration for 2014 when selling an apartment
Example description: In 2014, Petrov P.P. inherited an apartment and sold it for 2 million rubles. Accordingly, according to the results of the declaration Petrov P.P. must pay income tax in the amount of (2 million rubles - 1 million rubles (standard deduction)) x 13% = 130 thousand rubles.
A sample of filling out the 3-NDFL declaration for 2014 when selling a car
Example description: In 2014, Petrov P.P. sold a car, which he owned for less than three years, for 720 thousand rubles. Petrov P.P. there were documents confirming the purchase of a car for 800 thousand rubles. Accordingly, according to the results of the declaration Petrov P.P. does not have to pay tax on income from the sale of the car.
A sample of filling out the 3-NDFL declaration for 2014 for tax deduction when buying an apartment
Example description: In 2014, Petrov P.P. bought an apartment worth 2 million rubles. In the same year, Petrov P.P. worked in LLC "Romashka", where his annual income was 1 million rubles. (paid 130 thousand rubles of income tax). Based on the results of the declaration, Petrov P.P. 130 thousand rubles should be returned from the budget. and the remainder of the deduction in the amount of 1 million rubles. (130 thousand rubles to be returned) will be transferred to the next years.
A sample of filling out the 3-NDFL declaration for 2014 for the tax deduction for tuition
Example description: In 2014, Petrov P.P. paid for the education of his daughter at the university for a total of 140 thousand rubles. In the same year, Petrov P.P. worked in LLC "Romashka", where his annual income was 1 million rubles. (in the amount paid 130 thousand rubles of income tax). Based on the results of the declaration, Petrov P.P. should be returned from the budget 6,500 rubles. (maximum return for the education of one child).
A sample of filling out a 3-NDFL declaration for 2014 for a tax deduction for treatment
Example description: In 2014, Petrov P.P. paid for the treatment of his mother in the amount of 60 thousand rubles. In the same year, Petrov P.P. worked in LLC "Romashka", where his annual income was 1 million rubles. (in the amount paid 130 thousand rubles of income tax). According to the results of the tax declaration, Petrov P.P. 7800 rubles should be returned from the budget.
Appendix 7 of the 3-NDFL declaration - a sample of filling will be needed for someone who has purchased or built residential property and wants to receive tax deduction for the costs incurred. Our article will tell you how to fill out this declaration sheet correctly.
Who and for what makes the calculation in Appendices No. 6 and No. 7 of the 3-NDFL Form
Appendices No. 6 and No. 7 to 3-NDFL are filled in by individual taxpayers who:
- are tax residents of the Russian Federation;
- performed the operation (s) with real estate, which gives them the right to a tax deduction in the reporting year in accordance with Art. 220 of the Tax Code of the Russian Federation.
However, at the same time:
- Appendix 7 calculates the deduction associated with the purchase of the property specified in sub. 3 and 4, clause 1 of Art. 220 of the Tax Code of the Russian Federation;
- Appendix 6 reflects the formation of a deduction associated with the sale of property named in sub. 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 payer of personal income tax has acquired residential real estate (apartment, house, etc.);
- if the payer of personal income tax acquired land under residential building or suitable for the construction of such a house on it;
- if the payer built the house himself;
- if for the purposes of the above purchase or construction site, the payer took out a loan at interest and paid interest.
For all these reasons, the payer of personal income tax can reduce the amount of tax withheld from him and request a return from the budget of the amounts of personal income tax transferred for him earlier.
To receive a tax deduction (and refund), the payer needs:
- present in his tax package documents confirming his expenses on the grounds set out in sub. 3 and 4, clause 1 of Art. 220 of the Tax Code of the Russian Federation;
List of documents submitted for obtaining property deduction, see the article "Documents for tax deduction when buying an apartment in 2018-2019".
- write a statement on the deduction (refund) of the amounts of personal income tax for the period;
- draw up and submit a 3-NDFL declaration indicating their income (for example, by places 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 by 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 attachments 7.
How to correctly fill out 3-NDFL for filing for tax deduction
The rules for the formation of 3-NDFL are established by the procedure 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. The declaration must include a title page 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 KBK and OKTMO, for which there was an overpayment in the reporting year.
3. Section 2 is completed, which displays the calculation of the resulting overpayment. As a rule, this happens due to the fact that during the year tax agents withheld from payments claiming a deduction persons of personal income tax 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 legally established, but the inspectors have the right to demand it. For details see.
3. The decoding sheets are filled in:
- Appendix 1 - income from a source in the Russian Federation (as many A sheets are filled in as there were sources in the reporting year);
- Appendix 7 - calculation of property deduction for the acquisition (construction) of a residential property (it is also filled in for each property separately, that is, there will be as many sections of Appendix 7 as the number of objects purchased or built);
- Appendix 6 - calculation of the deduction due for the sale of immovable objects (information on 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
Appendix 7 consists of 2 sections:
- in the 1st item, information is entered about the real estate object and the types of expenses incurred on it (payment for the purchase (construction) itself or interest on the loan);
- in the second, the calculation itself is made taking into account the maximum allowable amount of deduction (for the acquisition 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, Appendices 7), as many objects are declared by the payer. But section 2 will be one, summary 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 procedure:
- 1 - house (residential);
- 2 - apartment;
- 3 - room;
- 4 - share in objects from items 1-3;
- 5 - land for individual residential development;
- 6 - land under finished housing (house);
- 7 - house on a land plot (in a complex).
2. Subsection 1.2 page 020 - the taxpayer sign is entered:
- 01 - the owner himself;
- 11 - pensioner - the owner of the property, claiming 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 when the right to deduction is divided between the spouses);
- 12 - the owner's spouse is a pensioner;
- 03 - parent of a minor owner;
- 04 - retired parent of a minor owner
- other variants of codes for various situations according to Appendix 7 to the order of filling.
3. Subsection 1.3 page 030 - the code of the object number is fixed:
- 1 - cadastral number;
- 2 - conditional number;
- 3 - inventory number;
- 4 - number is missing.
On page 031 - the object number is given.
On 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 about 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 that the applicant can claim. The upper limit is set for it - 2,000,000 rubles (clause 3 of article 220 of the Tax Code of the Russian Federation). That is, the amount claimed for deduction may be less (for actually incurred and confirmed expenses), but not more. If the actual expenses exceed the upper limit of 2 million rubles, the sub-section still indicates the limit value.
IMPORTANT! If several sections 1 of Appendix 7 are filled in for several objects, the total value for deduction in subsection 1.8 should still not exceed 2 million rubles.
8. In subsection 1.9, the amount of interest paid on loans (borrowings) spent on the purchase (construction) of residential real estate is entered. For interest, there is also a limit value 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 credit institution who provided loans and received interest.
Completion of Appendix 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 out. And it is he who causes the greatest difficulties for those who are not used to dealing with filling out tax forms.
Some tax authorities working with payers for personal income tax refunds verbally recommend that those who submit 3-personal income tax, filled in by hand on paper, make entries in section 2 of Appendix 7 with a simple pencil, so that something can be corrected and circled with a pen in the presence of an inspector.
The first thing that the applicant should know after the deduction is that the deduction is not provided from personal income tax(as many mistakenly believe), and from tax base... To make it clearer, let's take 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 is it that should be reduced by the amount of the deduction. In this case, the tax base can be reduced in full: 800,000 - 800,000 = 0. That is, the tax will be returned to Petrov in the amount of 104,000 rubles (800,000 × 13%). And the remainder of the deduction of 1,200,000 (2,000,000 - 800,000) rubles Petrov can carry over to the next years.
At primary filling Appendix 7 in section 2 states:
- p. 2.5 - tax base (Petrov from the example will put 800,000 there);
- p. 2.6 - the confirmed amounts of expenses by which the tax base is reduced for the period (Petrov confirmed with documents all the 2,000,000 allocated to him, which means that he will put the value that he actually uses - 800,000);
- p. 2.8 - the remainder of the deduction carried over to the following periods (years) (Petrov will put 1,200,000 in line 2.8, intended for deduction, which is given precisely for the purchase (construction) of the real estate itself).
Appendix 7 of the 3-NDFL declaration - a sample of filling out, if the deduction is repeated
When carrying over the deductible balance to the following years - in these following years:
- the procedure for applying for a deduction (balance) will remain - again to the tax office with a statement, documents and new declaration 3-NDFL;
- nuances will appear in filling out section 2 of Appendix 7 of the declaration.
How to fill out sheet 7 of the 3-NDFL declaration in the case of transferring the balance of the due deduction to another period, we will consider an example.
Example
P.B. Toporkov 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 signature. 3 p. 1 of 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 the loan that he spent on the purchase of an apartment - 120,000 rubles. In 2018, Toporkov again applies for a deduction. The amount of income from which the tax was withheld by Toporkov's employer is 702,540 rubles. In addition, Toporkov includes in the declaration and prepares 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 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 - the remainder of the interest deduction - 0, because the paid amount of cents corresponds to the approved limit of 360,000 rubles. (3,000,000 * 13%).
Thus, next year Toporkov will have the right to apply for a deduction again and refund of personal income tax in the amount of 783 260 rubles under sub. 3 p. 1 of Art. 220 of the Tax Code of the Russian Federation (purchase of an apartment).
Outcomes
Appendix 7 to 3-NDFL is formed in cases where the payer of personal income tax is entitled to a tax deduction as a result of improvement transactions 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 in filling out Appendix 7 in cases where a tax deduction declaration is filed for the first time or re-submitted, for the remainder of the confirmed deduction for previous periods (years).
Many citizens are faced with the question of how to fill out personal income tax 3 forms. It's actually quite simple, you can do it yourself and for free. This publication contains guidelines to help you understand the answer to the question posed. The most important thing is to read and observe them carefully.
What is the declaration for and who should fill it out?
NDFL-3 - a document required for the report natural person to the state about the income received. It consists of 26 sheets that fill in:
- individual entrepreneurs;
- notaries, lawyers and other persons in private practice;
- citizens who have received an inheritance;
- winners of a lottery or other risk-based game;
- people who receive income from those who are not a tax agent (landlords);
- who have received profit for which no tax has been paid.
Program for filling 3-NDFL
The document in question is easiest to draw up using the free utility "Declaration-2013", which can be downloaded from the website of the federal tax service... Next, you need to install it on your personal computer.
The functionality of the program allows you to enter information about taxpayers, calculate totals, check the correctness of the calculation of deductions, benefits, and also generate a file in XML format. For the full-fledged operation of the Declaration-2013 program, minimum system requirements are imposed.
If a person knows the 3-NDFL form, the program, how to fill in all the fields in it, taking into account all the features, he will draw up the document as quickly and correctly as possible.
"Declaration-2013". Part 1: filling out taxpayer information
First of all, you should launch the program (shortcut on the desktop with a green letter D). In the window that appears, select the item "Setting conditions" located on the left panel. Now the reader will learn how to fill in personal income tax-3 using the Declaration-2013 program.
If the taxpayer is a resident (stayed in Russia for more than six months), choose the type of document "3-NDFL", otherwise - "3-NDFL non-resident". In the column "General information" enter the code tax office where the information will be provided. Since the document in question is provided locally permanent registration, residents of the regional center do not fill in the "District" field.
Taxpayers who want to understand how to fill in personal income tax-3, and who submit their declaration for the first time in a year, leave zero in the "correction number" section. Otherwise, put one (you will need to clarify the early declaration). In the item "Sign of a taxpayer" a choice is made of who the person is. Further in the menu "There are incomes" should be ticked where the profit comes from.
"Declaration-2013". Part 2: who is filing the return?
In the program, it is necessary to clarify the accuracy of the delivery of documentation: either a person submits it for himself (mark "personally"), or for another individual ("Representative of the FL"), or he is a representative of the organization. If the formalities in question are carried out instead of another citizen, you will need to enter personal data and a document number, which may be:
- a power of attorney from a legal entity or individual;
- birth certificate if the representative is the parent of the child.
"Declaration-2013". Part 3: information about the declarant
On the left side panel there is a tab “Information about the declarant”. Under the button where the information is saved, there is a button with an image that looks like a curbstone with an open drawer. When you click on it, you will need to fill in your personal information: TIN (you can find out on the FTS website, but this field is optional), passport data, and save the changes made.
The next step is to click on the house-shaped button next to the previous one. In the panel that opens, the type of residence (permanent or temporary), address, telephone number and OKATO (all-Russian classifier of administrative-territorial division) are indicated.
"Declaration-2013". Part 4: information about income and expenses
Entrepreneurs and individuals who want to understand how to fill out personal income tax (form 3) must correctly enter information about the income received. To do this, you need to get it from the organization at the place of work that withholds income tax. Different types profits are subject to their respective tax rates. For example, salary is 13%, material benefit- 35%, dividends - 9%. Each method of making a profit has a unique code: 2000 - wages, 2012 - funds for vacation, 2010 - income under GPC agreements, 2300 - sick leave, 1400 - rental income, 2720 - gifts. When calculating personal income tax, deductions (tax-free benefits) in the form of codes, which can be viewed in the help, should be taken into account. Based on all this data, we continue to figure out how to fill out a 3-NDFL certificate.
Step 1. In the left panel, select the item "Income received in the Russian Federation".
Step 2. Under the "Save" button, select the number 13, which means tax rate... If a declaration is filled in in connection with the sale of property held for less than three years, then only information about the profit from this operation is indicated.
Step 3. In the "Source of payments" section, using the green plus sign, you should add as many organizations as personal income tax certificates, and fill in the required data: OKATO. For an enterprise providing standard deductions, put a tick next to the corresponding inscription.
Step 4. In the "Sources of payment", under the previous paragraph, enter information about income. To do this, press the plus sign to add and the minus sign to delete.
Step 5. Fill in the field “Total amounts by source of payment” (section 5 from the reference).
Step 6. If in clause 5.7 of the personal income tax of the 2nd form the amount ( tax agent did not withhold the entire amount income tax), then information about taxable income is entered.
"Declaration-2013". Part 5: filling in the deduction column
This section has four tabs. Those who want to get an answer to the question of how to correctly fill out 3-NDFL should know that each of them corresponds to a certain category of deductions: standard, property, social and past losses from transactions with securities.
Entering the first group, you must check the boxes in the required fields. If the taxpayer has children, then the label "Deduction per child (s)" should be left. The next field - "Deduction for a child (children) to the only parent" - raises no questions. The last field under the question mark means the deductions intended for a guardian or single parent, whose status has changed during the year. Further, information on the number of small family members is specified. Also, standard deductions are provided for codes 104 and 105.
Button with a red check mark - social deductions... To declare them, you should put a mark in the right place. Young taxpayers who want to understand how to fill out the 3-NDFL (social deductions) form should be aware that deductions are limited.
If necessary, fill in the "Property tax deduction for construction" field, for which you need information from the documents for the acquisition of property. After that, press the button "Go to the input of amounts". That's all you need to do to fill out the declaration using a computer program.
Preparation of documents
You can view the result in the "Declaration-2013" program using the "View" button. Then make one-sided printing in duplicate. It remains to neatly fasten the sheets with a stapler (so that the staples do not obstruct the barcode), put the date in the format 02.24.2014 and sign. On the front page, indicate the number of completed sheets and attached documents.
Advice: it is better to bring all documents to the tax office yourself. The specialist will certify duplicates and return some originals, as well as report the presence of errors or the absence of additional materials. Sending personal income tax-3 by e-mail can delay the process with deductions.
3-NDFL: sample filling for 2014 (title pages)
Sometimes it is not possible to file a declaration on a computer. Some people are used to doing this from a ready-made letterhead. Then you may need to have a "Guarantor", "Consultant" or another system where you can download and print the 3-NDFL form. A sample of filling out for an individual who received an apartment is presented later in the article.
Citizen Andrey Viktorovich Belov (INN 772478888888), who lives in Moscow, in January 2014 sold to Natalya Olegovna Ivanova (INN 772499999999) an apartment received by way of inheritance in 2012. According to the proceeds from the sale, Andrey Viktorovich is obliged to provide the documentation by April 30, 2015.
To receive a tax deduction, it is necessary to attach to the declaration photocopies of documents confirming the receipt of money by the seller from the buyer (a receipt for 1 page), a sales contract (between A.V. Belov and N.O. Ivanova), as well as acts confirming the period ownership of the sold apartment.
On the first page, in the field "Correction number", the figure zero is put down, since the taxpayer is submitting a declaration for 2014 for the first time. In the TIN clause, the numbers 772478888888 should be indicated. In the "Tax period" section, the number 34 and the year 2014 should be indicated. In the "Submitted to the tax authority" field, the tax service code is written. In this case, the number 24 must be indicated (you can see it by the first four digits in the TIN: 77 is the code of the city of Moscow, and 24 is the agent's number). Next, the "Taxpayer Category Code" is filled in. For A.V. Belova is number 760.
The following is the OKTMO code, which you can find out from the tax service. In this example, this is 45315000. Next, you should write the full surname, first name, patronymic, phone number, put the date and signature below. It is also necessary to indicate the number of completed pages and the accompanying documentation.
In the item "Date of birth" A.The. Belov should write the corresponding data in the format 08/05/1982. In the "Place of birth" field, Moscow is written. “Citizenship” - 1 (for persons with citizenship, 2 - without citizenship). In the section "Country code" 643 (Russia) is put. Next, the document code and passport data are indicated. In the "Status of a taxpayer" is put down 1 (resident of the Russian Federation).
An example of a completed 3-NDFL declaration for income from the sale of property: other pages
In the section under the heading "Place of residence of the taxpayer", you should indicate the address of the permanent place of residence according to the following sample: 107113 (postal code), 77 (region code), Moscow. Then the street, house, building and apartment number are written.
Sheet A indicates the amount of income received from N.O. Ivanova (2.5 million rubles). According to the law (article 220, clause 2.1 of the Tax Code of the Russian Federation), the tax deduction limit is 1 million rubles, which means that the amount of taxable profit is: 2.5 - 1 = 1.5 million rubles. The calculated tax is 1.5x13% = 0.195 million rubles. The totals are displayed in the second paragraph.
In clause 1.1.1 of sheet E, the total amount of income received should be written - 2.5 million rubles, and in clause 1.1.2 - the maximum tax deduction is 1 million rubles. The calculation of the fields in sections 1 and 6 is indicated in the declaration, so it does not cause any difficulties.
In this publication, answers were received to the following questions: what is a tax return for, how to fill out 3-NDFL. A sample of filling was also presented, and it was also told how to draw up this document using a special program. Knowing all these features, the taxpayer will be able to choose the most convenient way for him and make all the necessary formalities.
Citizens who deduct personal income tax to the budget have the right to apply for a 13% tax refund when purchasing real estate on the basis of an appeal submitted to the territorial branch of the Federal Tax Service. Knowing how to fill in the 3-NDFL tax deduction for the purchase of an apartment, the owner can independently issue a request for refund.
General rules for deduction
Payment processing is highly regulated tax legislation... The rules for obtaining compensation are regulated by clause 3 of Art. 220 of the Tax Code of the Russian Federation.
The documents
The basis for the refund is the taxpayer's application. It must be accompanied by the following package of documents:
- TIN assignment certificate;
- 2-NDFL, which indicates the employee's labor income and taxes deducted from him;
- deed of sale for an apartment (a share in an apartment may be the object of acquisition);
- a receipt for the receipt of funds for the payment of the apartment;
- title deed for property;
- 3-NDFL declaration for the last three years;
- certificate with details for listing the return;
- application for the receipt of the amount from tax deductions.
Conditions for refunds
In paragraph 11 of Art. 220 contains a clause limiting the right to file a deduction. Repeated application for the deduction of the same object will not work, however, the taxpayer retains his right to refund the balance when buying another property in the future.
The maximum amount that can be accepted for reimbursement is 2 million rubles. Even if the cost of the purchased apartment is higher, the tax deduction will be refunded only from the maximum allowable value. Since the amount of deductions for personal income tax is equal to 13 percent of the applicant's income, the limit on refunds is set at 260 thousand rubles.
Composition of the declaration
The main document on the basis of which the tax authority considers an appeal for a tax refund is the 3-NDFL declaration. Despite the fact that the declaration form consists of many pages, you don't need to fill them all... Since it is not required to complete the 3-NDFL declaration completely, the taxpayer can cope with this procedure on his own. To register a deduction, fill out the following sections:
- title;
- sections 1-2;
- Sheets A, D1, E1.
In order to fill in correctly tax return 3-NDFL, papers should be prepared, information from which will be further used to prepare the document.
Filling out the title page
On the first page, enter the basic information on the appeal:
- taxpayer number;
- taxable period(enter the value with the reporting period code "34");
- correction number (when filing for the first time indicate "0");
- four-digit code tax authority(to be specified at the place of filing the appeal);
- designation of the taxpayer code (for ordinary citizens enter the code "760", when submitting the IP declaration, enter "730", etc.);
- information about the identity of the applicant (name, address, passport details and contact phone number);
- indicate the number of pages fed and the number of documents attached.
Information in Sections 1-2
In the first block of the declaration, information is entered on the amounts of tax deducted to the budget and subject to refund. In line 010 make a difference "2" denoting a return from the budget. Next, the information about the KBK and the OKTMO code is filled in. In line 050 the amount of deductions to be returned is indicated.
The second block contains the calculation taxable base... In cell 01, enter the size of the tax rate, that is, the value "13". Next, fill in the total amount of income (lines 010, 030 ) and deductions (p. 040 ). In paragraph 2, indicate the amount of tax withheld from wages and to be returned (lines 080, 140 ).
Details regarding the property and information about the source of the tax are reflected on the following sheets (Sheet A, D1, E1).
Filling in the declaration sheets
On the Sheet A reflect information about the employer if the applicant is an employee or other source of payment of income. All the information necessary for Sheet A is reflected in 2-NDFL, which is issued in the accounting department at the place of work.
Sheet D1 is devoted to information about the purchased apartment: the exact address, including the postal code, the type of property, the purchase price, the size of the tax base and the balance to be carried over to the next tax period.
On Sheet E1 indicate information about the standard and social tax deduction. Information is reflected here only in the case of deductions for various social categories, costs of treatment or training of the applicant or his immediate family.
After completing and checking the declaration, the applicant must date and sign each completed page, thereby confirming the accuracy of the information provided. Following the recommendations for filling out and studying the sample, the declarant will be able to correctly fill out the 3-NDFL declaration when buying an apartment.
01/10/2019, Sashka Bukashka
On February 18, 2018, the order of the Federal Tax Service of Russia of October 25, 2017 N ММВ-7-11 / [email protected], which made changes to the tax return form for personal income tax (form 3-NDFL). These changes are also valid in 2019 for the declaration of income received in 2018. 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 it 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 3-NDFL tax return
The declaration is submitted upon receipt of income from which personal income tax must be paid, as well as for the return of part of the tax previously paid to the state. 3-NDFL serves:
- Individual entrepreneurs (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. 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 plot etc.
- Persons who received income under a civil 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:, for, and so on.
Do not confuse this document with. They are named similarly and usually come in the same set of documents, but still they are different.
Where to file a 3-NDFL declaration
The declaration is submitted to the tax service at the place of permanent or temporary registration (registration). It is rented in person or sent by mail. You can also submit your tax return online. To fill out 3-NDFL online, get a login and password at any tax office to enter Personal Area taxpayer. To receive a login and password, come in person and do not forget your passport.
Deadlines for filing 3-NDFL in 2019
In 2019, a personal income tax return in the form of 3-NDFL 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 you need to claim a deduction, then you can file a return at any time of the year.
Sample filling 3-NDFL in 2019
Help in filling out the 3-NDFL declaration will be provided by the Declaration program, which can be downloaded from the website of the Federal Tax Service. If you fill in 3-NDFL by hand, write text and numerical fields (INN, fractional fields, amounts, etc.) from left to right, starting from the leftmost cell or edge, in capital print characters. If empty cells remain after filling in the field, 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. It should be printed in Courier New font with the set size from 16 to 18. If one page of a section or sheet of 3-NDFL 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 amount of personal income tax, 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, you can draw up a special register.
Instructions for filling out 3-NDFL. Title page
Hat
In the “TIN” item on the title and other completed sheets, the identification number of the taxpayer - an individual or a company - is indicated. 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 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.
Information about the taxpayer
In the item "Country Code" the country code of the applicant's citizenship is marked. 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 out 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;
- Temporary certificate issued instead of military ID - 08;
- Foreign citizen's passport - 10;
- Certificate of consideration of an application for recognition of a person as a refugee on the territory of the Russian Federation in essence - 11;
- Residence permit in the Russian Federation - 12;
- Refugee ID - 13;
- Temporary identity card of a citizen of the Russian Federation - 14;
- Temporary residence permit in the Russian Federation - 15;
- Certificate of temporary asylum in the Russian Federation - 18;
- Birth certificate issued by an authorized body of a foreign state - 23;
- Identity card of a serviceman of the Russian Federation / Military card of a reserve officer - 24;
- Other documents - 91.
Items "", "Date of issue", "Issued by" are filled in strictly according to an identity document. In the "Taxpayer Status" number 1 means tax resident RF, 2 - non-residents of Russia (who lived less than 183 days in the RF in the year of income declaration).
Taxpayer phone number
In the new 3-NDFL form, the fields for specifying the taxpayer's address have been removed. Now this information does not need to be indicated in the form. 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 title page indicate total amount 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. The representative must attach to the declaration a copy of the document confirming the authority.
Filling in 3-NDFL when declaring income and drawing up a tax deduction
The procedure for filling out 3-NDFL depends on the particular case for which you are filing the declaration. The declaration form contains 19 sheets, of which you need to fill in the ones you personally need.
- section 1 "Information on the amounts of tax payable (additional payment) to the budget / refund from the budget";
- section 2 “Calculation of the tax base and the amount of tax on income taxed at the rate (001)”;
- sheet A "Income from sources in Russian Federation»;
- sheet B "Income from sources outside the Russian Federation, taxable at the rate (001)";
- sheet B "Income from entrepreneurial, legal and private practice";
- sheet G "Calculation of the amount of income not subject to taxation";
- sheet D1 "Calculation of property tax deductions for expenses for new construction or acquisition of real estate";
- sheet D2 "Calculation of property tax deductions for income from the sale of property (property rights)";
- sheet E1 "Calculation of standard and social tax deductions";
- sheet E2 "Calculation of social tax deductions established by subparagraphs 4 and 5 of paragraph 1 of Article 219 Tax Code RF ";
- sheet G "Calculation of professional tax deductions established by paragraphs 2, 3 of Article 221 of the Tax Code of the Russian Federation, as well as tax deductions established by paragraph two of subparagraph 2 of paragraph 2 of Article 220 of the Tax Code of the Russian Federation";
- sheet З "Calculation of taxable income from operations with securities and operations with financial derivatives";
- sheet I "Calculation of taxable income from participation in investment partnerships."
In addition to personal income tax payments the declaration will come in handy to get a tax deduction. According to the law, every citizen can return part of the tax previously paid to the state to cover the costs of training, treatment, purchase of real estate or payment mortgage loan... You can apply for a deduction any day after the end of the year in which the money was spent. The deduction is available for three years.
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