III. Filling out the title page of the Declaration form
Form 3-NDFL was approved by order of the Ministry of Finance of the Russian Federation dated December 31, 2008 N 153n. The order comes into force from the date of submission tax returns on income tax individuals for the 2008 tax year. The deadline for submitting the 3-NDFL declaration is from January 1 to April 30. Form code 3-NDFL according to KND 1151020.
Form 3-NDFL, personal income tax return (hereinafter referred to as the Declaration) is filled out by hand or printed on a printer using blue or black ink. Double-sided printing of the Declaration on paper is not allowed.
The Declaration can be prepared using software that, when printing the Declaration, displays a two-dimensional barcode on the pages of the Declaration. The program for preparing information on the form 3-NDFL and 4-NDFL for 2008.
1.2. The presence of corrections in the Declaration is not allowed.
1.3. Deformation of barcodes and loss of information on the sheets of the Declaration are not allowed when using mechanical stationery to fasten the sheets of the Declaration.
1.4. When filling out the Declaration form, the values of indicators are taken from certificates of income and withheld amounts of taxes issued by tax agents at the request of the taxpayer, settlement, payment and other documents available to the taxpayer, as well as from calculations made on the basis of these documents.
1.5. Each indicator corresponds to one field in the Declaration form, consisting of a certain number of familiarity spaces (cells for placing one character). Each indicator is recorded in one field.
The exceptions are indicators whose values are a date, a proper or decimal fraction, as well as indicators whose unit of measurement is monetary units.
A proper or decimal fraction corresponds to two fields separated by either a "/" ("slash") or a "." ("dot"), respectively. The first field corresponds to the numerator of the correct fraction (the integer part of the decimal fraction), the second - to the denominator of the correct fraction (the fractional part of the decimal fraction).
In a similar order, the indicators expressed in terms of monetary units Oh. The first field specifies the value of the indicator, consisting of whole monetary units, the second - from a part of the corresponding monetary unit.
To indicate the date, three fields are used in order: day (field of two characters), month (field of two characters) and year (field of four characters), separated by a dot.
1.6. All cost indicators are indicated in the Declaration in rubles and kopecks, with the exception of the amounts of income from sources outside the territory Russian Federation before their conversion into the currency of the Russian Federation.
1.7. The taxpayer's income, as well as deductible expenses, expressed in foreign currency, converted into rubles at the exchange rate Central Bank Russian Federation, established on the date of actual receipt of income or on the date of actual expenditure.
1.8. The text and numeric fields of the Declaration form are filled in from left to right, starting from the leftmost familiarity or from the left edge of the field reserved for recording the value of the indicator.
1.9. When filling in the indicator "Code according to OKATO", under which eleven character spaces are allocated, free familiarity spaces to the right of the code value, if the OKATO code has less than eleven characters, are filled with zeros. For example, for the eight-digit OKATO code 12445698, the eleven-digit value "12445698000" is written in the "OKATO code" field.
1.10. At the top of each completed page of the 3-NDFL Declaration form, the taxpayer identification number (hereinafter referred to as the TIN), as well as the taxpayer's surname and initials in capital letters, is affixed.
A taxpayer who is not an individual entrepreneur has the right not to indicate the TIN in the Declaration submitted to the tax authority, subject to paragraph 3.3.1 of this Procedure.
1.11. At the bottom of each completed page of the Declaration form, in the field "I confirm the accuracy and completeness of the information specified on this page," the signature of the taxpayer or his representative and the date of signing are affixed.
1.12. Features of filling out the Declaration form 3-personal income tax without using software.
1.12.1. Filling in the text fields of the form is carried out with capital printed characters.
1.12.2. In the absence of any indicator, a dash is put in all familiarity spaces of the corresponding field.
In the event that to indicate any indicator it is not required to fill in all the familiarity spaces of the corresponding field, a dash is put in the unfilled familiarity spaces on the right side of the field. For example: when specifying a ten-digit TIN of the organization 5024002119 in the TIN field of twelve familiarity, the indicator is filled in as follows: "5024002119--".
1.12.3. Fractional numeric indicators are filled in the same way as the rules for filling integer numeric indicators. If there are more familiar spaces for indicating the fractional part than numbers, then a dash is put in the free familiar spaces of the corresponding field. For example: if the indicator "share in ownership" has a value of 1/3, then this indicator is indicated in two fields of three character spaces each as follows: "1--" in the first field, the sign "/" or "." between fields and "3--" in the second field.
1.13. Features of the submission of the 3-NDFL Declaration prepared using software.
When printing on a printer, the absence of a frame of familiarity and dashes for unfilled familiarity is allowed. Signs must be printed in Courier New font, 16 to 18 points high.
1.14. After filling out and completing the form of the 3-NDFL Declaration, the taxpayer must put down the numbering of the completed pages in the "Page" field.
The page number indicator ("Page" field), which has three familiarity, is recorded as follows:
for example, for the first page - "001"; for the fifteenth - "015".
1.15. A copy of the document confirming the authority of the legal or authorized representative of the taxpayer to sign the submitted Declaration must be attached to the 3-NDFL Declaration.
1.16. The taxpayer or his representative has the right to draw up a register of documents attached to the Declaration, confirming the information specified in the sections and sheets of the Declaration, and attach it to the Declaration 3-personal income tax.
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.
By general rule, the 3-NDFL declaration is submitted on time - no later than April 30 of the current year for income of the previous year 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.
Declaration forms change periodically, but the composition, according to by and large, remains the same.
3-NDFL declarations until 2019 (for 2017 and earlier):
- Title page - to be specified general information about an individual: full name, passport details, 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 - serve to calculate tax base, tax amounts at different tax rates, tax amounts payable / surcharge / refundable 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(for submission to in electronic format, through 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)
ORDER COMPLETING THE INCOME TAX REPORT FORMINDIVIDUALS (FORM 3-NDFL)
I. General requirements to filling out the tax return formon personal income tax
1.1. The tax return form for personal income tax (hereinafter referred to as the Declaration) on paper is filled out by hand or printed on a printer using blue or black ink. Double-sided printing of the Declaration on paper is not allowed.
The Declaration can be prepared using software that, when printing the Declaration, displays a two-dimensional barcode on the pages of the Declaration.
1.2. The presence of corrections in the Declaration is not allowed.
1.3. Deformation of barcodes and loss of information on the sheets of the Declaration are not allowed when using mechanical stationery to fasten the sheets of the Declaration.
1.4. When filling out the Declaration form, the values of indicators are used from certificates of income and withheld amounts of taxes issued by tax agents at the request of the taxpayer, settlement, payment and other documents available to the taxpayer, as well as from calculations made on the basis of these documents.
1.5. Each indicator corresponds to one field in the Declaration form, consisting of a certain number of cells. Each indicator is recorded in one field.
The exceptions are indicators whose values are a date, a proper or decimal fraction, as well as indicators whose unit of measurement is monetary units.
A proper or decimal fraction corresponds to two fields separated by either a "/" ("slash") or a "." ("dot") respectively. The first field corresponds to the numerator of the correct fraction (the integer part of the decimal fraction), the second - to the denominator of the correct fraction (the fractional part of the decimal fraction).
In a similar manner, indicators expressed in monetary units are indicated. The first field specifies the value of the indicator, consisting of whole monetary units, the second - from a part of the corresponding monetary unit.
To indicate the date, three fields are used in order: day (two-cell field), month (two-cell field), and year (four-cell field), separated by a dot.
1.6. All value indicators are indicated in the Declaration in rubles and kopecks, with the exception of the amounts of income from sources outside the territory of the Russian Federation, before they are converted into the currency of the Russian Federation.
1.7. The taxpayer's income, as well as deductible expenses, expressed in foreign currency, are recalculated into rubles at the rate of the Central Bank of the Russian Federation established on the date of actual receipt of income or on the date of actual expenditure.
1.8. The text fields of the Declaration form are filled in from left to right, starting from the leftmost cell, or from the left edge of the field reserved for recording the value of the indicator.
1.9. In the field of the indicator "OKTMO code" the code is indicated municipality. The OKTMO code is indicated in accordance with All-Russian classifier territories of municipalities OK 033-2013 (hereinafter - OKTMO code).
When filling in the "OKTMO Code" indicator, for which eleven character spaces are allocated, the free character spaces to the right of the code value, if the OKTMO code has eight characters, cannot be filled in with additional characters (filled in with dashes). For example, for the eight-digit OKTMO code 12445698, the "OKTMO code" field contains the eleven-digit value "12445698---".
1.10. At the top of each completed page of the Declaration form, the taxpayer identification number (hereinafter referred to as TIN), as well as the taxpayer's surname and initials in capital letters, is affixed.
A taxpayer who is not an individual entrepreneur has the right not to indicate the TIN in the Declaration submitted to the tax authority, provided that he indicates on the Title Page of the Declaration the data provided for in subparagraphs 4 and 7 of paragraph 3.2 of this Procedure.
1.11. At the bottom of each completed page of the Declaration form, with the exception of page 001 of the Title Page, in the field "I confirm the accuracy and completeness of the information indicated on this page, I confirm" the signature of the taxpayer or his representative, as well as the date of signing.
1.12. Filling out the Declaration form without using the software is subject to the following.
1.12.1. Filling in the numerical fields of the Declaration form is carried out in capital printed characters from left to right.
1.12.2. In the absence of any indicator, a dash is put in all cells of the corresponding field.
If the indication of any indicator does not require filling in all the cells of the corresponding field, a dash is put in the empty cells in the right part of the field. For example, when specifying a ten-digit TIN of the organization "5024002119" in the TIN field of twelve cells, the indicator is filled in as follows: "5024002119--".
1.12.3. Fractional numeric indicators are filled in the same way as the rules for filling integer numeric indicators. If there are more cells to indicate the fractional part than numbers, then a dash is put in the free cells of the corresponding field. For example, if the indicator "Share (shares) in ownership" has a value of 1/3, then this indicator is indicated in two fields of six cells each as follows: "1-----" - in the first field, the sign "/" between fields and "3-----" - in the second field.
1.12.4. If the information to be reflected in the Declaration does not fit on one page of the Sheet intended for their reflection, then the required number of pages of the corresponding Sheet is filled in. The final results in this case are reflected only on the last of the added pages.
1.13. Completion and submission of the Declaration prepared using the software is carried out taking into account the following.
1.13.1. The values of numerical indicators are aligned to the right (last) familiarity.
1.13.2. When printing on a printer, the absence of cell borders and dashes for blank cells is allowed. Signs must be printed in Courier New font, 16 to 18 points high.
1.14. After filling in and compiling the Declaration form, the taxpayer must put down the continuous numbering of the completed pages in the "Page" field.
The page number index ("Page" field), which has three cells, is recorded as follows.
For example, for the first page - "001"; for the fifteenth - "015".
1.15. A copy of the document confirming the authority of the legal or authorized representative of the taxpayer to sign the submitted Declaration must be attached to the Declaration.
1.16. The taxpayer or his representative has the right to draw up and attach to the Declaration a register of documents attached to the Declaration and confirming the information specified in the sections and annexes of the Declaration.
2.1. The declaration form consists of title page, sections 1, 2, Appendices 1 - 8, as well as Calculation to Appendix 1 "Calculation of income from the sale of objects real estate" (hereinafter - Calculation of income from the sale) and Calculation to Appendix 5 "Calculation of social tax deductions established by subparagraphs 4 and 5 of paragraph 1 of Article 219 tax code Russian Federation" (hereinafter - Calculation of social tax deductions).
The title page, Sections 1, 2 are subject to mandatory completion by taxpayers submitting the Declaration.
Annexes 1 - 8, Calculation of sales income and Calculation of social tax deductions are used to calculate the tax base and tax amounts and are filled in as necessary.
2.2. Annex 1 of the Declaration form (hereinafter referred to as Annex 1) is filled out on income subject to taxation received from sources in the Russian Federation, with the exception of income from business, advocacy and private practice.
2.3. Annex 2 of the Declaration form (hereinafter referred to as Annex 2) is filled out for income subject to taxation received from sources outside the Russian Federation, with the exception of income from entrepreneurial activity, advocacy and private practice.
2.4. Appendix 3 of the Declaration form (hereinafter - Appendix 3) is filled out for all income received from business, advocacy and private practice, and is also used to calculate professional tax deductions established by paragraphs 2, 3 of Article 221 of the Tax Code of the Russian Federation (hereinafter - the Code ):
professional tax deductions under civil law contracts established by paragraph 2 of Article 221 of the Code;
professional tax deductions on royalties, remuneration for the creation, performance or other use of works of science, literature and art, remuneration to authors of discoveries, inventions and industrial designs, established by paragraph 3 of Article 221 of the Code.
on income from the sale of property (property rights), from the seizure of property (property rights) for state or municipal needs;
on income from the sale of a share (its part) in the authorized capital of the company, upon withdrawal from the membership of the company, upon transfer of funds (property) to a member of the company in the event of liquidation of the company, with a decrease in the nominal value of the share in the authorized capital of the company, upon assignment of rights of claim under the agreement participation in shared construction (under a shared construction investment agreement or under another agreement related to shared construction).
for new construction or acquisition on the territory of the Russian Federation of a residential building, apartment, room or share (s) in them, land plots, provided for individual housing construction, and land plots on which the acquired residential buildings are located, or a share (shares) in them;
to repay interest on targeted loans (credits) received from Russian organizations or individual entrepreneurs and actually spent on new construction or acquisition on the territory of the Russian Federation of a residential building, apartment, room or share (s) in them, land plots provided for individual housing construction, and land plots on which the acquired residential buildings are located, or share(s) in them;
for the repayment of interest on loans received from banks located in the territory of the Russian Federation for the purpose of refinancing (on-lending) loans for new construction or the acquisition in the territory of the Russian Federation of a residential building, apartment, room or share (shares) in them, land plots provided for individual housing construction, and land plots on which the acquired residential buildings are located, or a share (shares) in them.
2.9. Annex 8 of the Declaration form (hereinafter referred to as Annex 8) is used to calculate the tax base for transactions with securities and derivatives financial instruments(PFI), as well as to calculate the tax base for income from the participation of a taxpayer in investment partnerships.
2.10. The calculation of income from the sale is used to calculate and reflect the amounts of income from the sale of real estate in accordance with the provisions established by paragraph 5 of Article 217.1 of the Code.
2.11. Calculation of social tax deductions is designed to calculate social tax deductions for the costs of paying pension contributions under contracts of non-state pension provision, insurance premiums under voluntary pension insurance contracts, voluntary insurance life and additional insurance premiums for funded pension established by subparagraphs 4 and 5 of paragraph 1 of Article 219 of the Code.
III. Filling out the title page of the Declaration form
3.1. The title page is filled in by the taxpayer (representative of the taxpayer), except for the section "To be completed by an employee of the tax authority".
3.2. When filling out the title page, indicate:
1) tax period (code) and reporting year - indicate the code of the tax period and the calendar year for which the Declaration is submitted:
tax period code "34" - if the taxpayer submits a Declaration for a calendar year,
tax period code "86" - if the taxpayer submits the Declaration in accordance with paragraph 3 of Article 229 of the Code;
2) correction number.
When submitting to the tax authority the primary Declaration filled out without using software, the attribute "adjustment number" is marked with "0--", when submitting an amended Declaration filled out without using software, the "adjustment number" is indicated, reflecting which account is corrected The declaration is submitted to the tax authority (for example, "1--", "2--" and so on).
If a taxpayer discovers in the Declaration submitted by him to the tax authority the fact of failure to reflect or incomplete reflection of information, as well as errors that lead to an underestimation of the amount of tax payable, the taxpayer is obliged to make the necessary changes to the Declaration and submit an updated Declaration to the tax authority in the manner prescribed by Article 81 Code.
If a taxpayer discovers inaccurate information in the Declaration submitted by him to the tax authority, as well as errors that do not lead to an underestimation of the amount of tax payable, the taxpayer has the right to make the necessary changes to the Declaration and submit an updated Declaration to the tax authority in the manner prescribed by Article 81 of the Code.
The amended Declaration is submitted to the tax authority in the form that was in force in the tax period for which the relevant changes are made.
When recalculating the tax base and the tax amount, the results are not taken into account tax audits conducted by the tax authority for the tax period for which the tax base and tax amount are recalculated.
3) submitted to the tax authority (code) - the code of the tax authority at the place of residence in the Russian Federation (in the absence of a place of residence in the Russian Federation - the code of the tax authority of registration at the place of stay) of the taxpayer to which the Declaration is submitted is indicated;
4) country code - the numerical code of the country of which the taxpayer is a citizen is indicated. The country code is indicated in accordance with the All-Russian Classifier of Countries of the World OK (hereinafter - OKSM). If the taxpayer has no citizenship, the field "Country code" shall indicate the code of the country that issued the document proving his identity;
5) taxpayer category code - the code of the category to which the taxpayer belongs, in respect of whose income the Declaration is submitted, in accordance with Appendix No. 1 to this Procedure;
6) last name, first name, patronymic (hereinafter the patronymic is indicated if available) of the taxpayer in full, without abbreviations, in accordance with the taxpayer's identity document. For foreign individuals, it is allowed to use letters of the Latin alphabet when writing the last name, first name and patronymic;
7) personal data of the taxpayer:
7.1) date of birth (in digits day, month, year in the format DD.MM.YYYY) and place of birth - in accordance with the entry in the taxpayer's identity document;
7.2) information about the document proving the identity of the taxpayer:
the code of the type of document proving the identity of the taxpayer is filled in in accordance with Appendix No. 2 to this Procedure;
series and number - the details (series and number) of the identity document of an individual are indicated, the sign "N" is not affixed, the series and number of the document are separated by the sign "" ("space");
issued by - the name (abbreviated name) of the body that issued the document proving the identity of the individual is indicated;
date of issue - the date of issue of an identity document of an individual is indicated (day, month, year in DD.MM.YYYY format).
Personal data may not be indicated if the taxpayer indicates his TIN in the Declaration submitted to the tax authority;
8) taxpayer status code. The status of a taxpayer is determined in accordance with the provisions of Article 207 of the Code. If you have the status of a tax resident of the Russian Federation, 1 is entered in the corresponding field, in the absence of such status - 2;
9) contact phone number. The telephone number of the taxpayer or his representative is indicated with the telephone code of the country (for individuals residing outside the Russian Federation) and other telephone codes required to ensure telephone connection. The phone number is indicated in the following format: "8", code, number; between "8" and the code, as well as between the code and the number, the sign " " ("space") is indicated (for example: 8 903 4567890);
10) the number of pages on which the Declaration is drawn up;
11) the number of sheets of supporting documents or their copies, including a copy of the document confirming the authority of the taxpayer's representative to sign the Declaration, attached to the Declaration;
12) in the section of the Title Page "I confirm the accuracy and completeness of the information specified in this Declaration" necessary information filled out in the following order:
a) if the taxpayer himself confirms the accuracy and completeness of the information, 1 is entered in the field consisting of one cell; if the reliability and completeness of the information is confirmed by the representative of the taxpayer - 2;
b) if the taxpayer himself confirms the accuracy and completeness of the information, his personal signature is affixed in the place reserved for signature, as well as the date of signing the Declaration (day, month, year in DD.MM.YYYY format);
c) if the accuracy and completeness of the information is confirmed by the representative of the taxpayer - an organization, then in the field "(last name, first name, patronymic<*>representative of the taxpayer)" indicates the surname, name, patronymic CEO organization - a representative of the taxpayer in accordance with the constituent documents and the signature of the authorized person, as well as the date of signing (in figures day, month, year in the format DD.MM.YYYY);
d) if the accuracy and completeness of the information is confirmed by the representative of the taxpayer - an individual, then in the field "(last name, first name, patronymic<*>representative of the taxpayer)" the surname, name, patronymic of the representative of the taxpayer are indicated in accordance with the identity document, and the personal signature of the representative of the taxpayer, as well as the date of signing (day, month, year in DD.MM.YYYY format) are affixed;
e) in the field "Name and details of the document confirming the powers of the taxpayer's representative" the name and details of the document confirming the powers of the taxpayer's representative shall be indicated;
13) the section of the title page "To be filled in by an employee of the tax authority" contains information about the code of the method of submitting the Declaration, the number of pages of the Declaration, the number of sheets of supporting documents or their copies attached to the Declaration, the date of its submission (receipt), the number under which the Declaration is registered, last names and initials of the name and patronymic (if any) of the employee of the tax authority who accepted the Declaration, his signature.
IV. Completion of Section 1 "Information on the amounts of tax, payable (surcharge) to the budget/refundable from the budget"Declaration forms
4.1. Section 1, which reflects the amount of tax payable (surcharge) to the budget or refundable from the budget, is completed after filling in the required number of Sections 2 of the Declaration form based on the calculations made in Sections 2.
If, based on the results of the calculations, the amounts to be refunded from the budget were determined for the tax that was paid (withheld) in various administrative-territorial entities, as well as in the case of determining the amounts of tax to be paid (surcharge) to various codes (refunded from various codes) budget classification tax revenues of budgets, Section 1 is filled in separately for each OKTMO code and budget classification code of tax revenues of budgets, respectively. That is, several Sections 1 can be filled out with different OKTMO codes or codes for the budget classification of tax revenues of budgets.
4.2. Line 010 of Section 1 shall contain: 1 - if the results of the calculations determined the amounts of tax payable (additional payment) to the budget, 2 - the amount of tax payable (additional payment) to the budget, 3 - if there are no tax amounts payable (additional payment) to the budget or refund from the budget.
4.3. If, based on the results of the calculations, the amounts of tax payable (surcharge) to the budget are determined, when filling out Section 1, the following shall be indicated:
in line 020 - the code of the budget classification of tax revenues of budgets, according to which the amount of tax payable (additional payment) to the budget should be credited;
in line 030 - code according to OKTMO of the municipality at the place of residence (place of registration), on the territory of which the payment (additional payment) of tax is carried out;
in line 040 - the total amount of tax payable (surcharge) to the budget;
zero is entered in line 050.
4.4. If, based on the results of calculations, the amounts of overpaid tax are determined (there is an amount of tax to be refunded from the budget), when filling out Section 1, the following shall be indicated:
in line 020 - the code of the budget classification of tax revenues, according to which the refund of the amount of tax from the budget should be made;
in line 030 - the code according to OKTMO of the object of the municipality at the place of residence (place of registration) of the taxpayer, on whose territory the tax was paid, the overpayment of which is subject to refund from the budget on the basis of the Declaration (if the tax was withheld tax agent, then the OKTMO code is filled out from the information about the income of an individual (form 2-NDFL));
zero is entered in line 040;
in line 050 - the total tax amount to be refunded from the budget.
4.5. If, based on the results of the calculations, no amounts of tax were revealed to be paid (surcharge) to the budget or refunded from the budget, when filling out Section 1, the following shall be indicated:
in line 020 - the code of the budget classification of tax revenues of budgets corresponding to the type of tax revenue for which no amounts of tax were identified that were payable (surcharge) to the budget or refunded from the budget;
in line 030 - code according to OKTMO of the municipality at the place of residence (place of registration) of the taxpayer;
zero is entered in lines 040 and 050.
V. Completion of Section 2 "Calculation of the tax base and amount tax on income taxable at the rate of (001)__percent"Declaration forms
5.1. In Section 2, taxpayers calculate the total amount of income subject to taxation, the tax base and the amount of tax payable (surcharge) to the budget or refundable from the budget, based on income taxable at the rate specified in the indicator field 001 of Section 2.
5.2. If the taxpayer in the tax period received income taxed at different tax rates, then the calculation of the tax base and the amount of tax payable to the budget (refundable from the budget) is filled out on a separate sheet for the amounts of taxes on income taxable for each tax rate.
Depending on the type of income reflected in the Declaration, in the field of indicator 002 of Section 2 "Type of income" the corresponding sign is put down:
1 - when reflecting income from equity participation in the organization in the form of dividends;
2 - when income is reflected in the form of profits of controlled foreign companies;
3 - when reflecting other income.
The calculation of the tax base, as well as the amount of tax payable (additional payment) to the budget or refundable from the budget, in respect of income from equity participation in the organization in the form of dividends, as well as in respect of income in the form of profits of controlled foreign companies, are made on a separate sheet.
5.3. The total amount of income, excluding income in the form of profits of controlled foreign companies, received by the taxpayer in the tax period for which the Declaration is submitted (line 010), taxable at the rate indicated in the indicator field 001 of Section 2, is determined by adding the following indicators:
the amount of income taxed at the appropriate tax rate specified in lines 070 of Appendix 1 (on income received from sources in the Russian Federation);
the amount of income taxed at the appropriate tax rate specified in lines 070 of Appendix 2 (in case of income from sources outside the Russian Federation);
the total amount of income from business, advocacy and private practice, specified in line 050 of Appendix 3;
the amount of the previously granted investment tax deduction subject to recovery, specified in line 220 of Appendix 5.
The total amount of income in the form of dividends is reflected in line 010 separately from other income received in the tax period, and is determined based on the amounts of these types of income taxed at the appropriate tax rate, indicated in lines 070 of Appendix 1 and lines 070 of Appendix 2.
When filling in this line, the amounts of income in the form of profits of controlled foreign companies are not taken into account.
5.4. The total amount of income, excluding income in the form of profits of controlled foreign companies, not subject to taxation (line 020):
in accordance with paragraphs 60 and 66 of Article 217 of the Code is transferred from lines 071 and 072 of Appendix 2, respectively;
in accordance with other provisions of Article 217 of the Code is transferred from line 120 of Appendix 4.
5.5. The total amount of income, excluding income in the form of profits of controlled foreign companies, subject to taxation (line 030) is calculated by subtracting from the indicator on line 010 the indicator on line 020.
5.6. The amount of tax deductions that reduce the tax base (line 040) is determined by adding the values of the following indicators:
the amount of professional tax deductions provided for in Article 221 of the Code (the sum of the values of the indicators of lines 060 and 150 of Appendix 3);
the amount of standard and social tax deductions provided for in Articles 218 and 219 of the Code, as well as the amount of the investment tax deduction provided for by subparagraph 2 of paragraph 1 of Article 219.1 of the Code (the sum of the values of the indicators of lines 070, 181, 200 and 210 of Appendix 5);
the amount of property tax deductions on income from the sale of property (property rights), from the seizure of property (property rights) for state or municipal needs, as well as the amount of tax deductions on the sale of shares in the authorized capital and on assignment of the right to claim under an agreement on participation in shared construction, provided for in Article 220 of the Code (line 160 of Appendix 6);
the amount of property tax deductions for expenses incurred for new construction or the acquisition of property provided for in Article 220 of the Code (the sum of the values of the indicators of lines 120, 130, 150 and 160 of Appendix 7);
the amount of the investment tax deduction provided for by subparagraph 1 of paragraph 1 of Article 219.1 of the Code, accepted for deduction for the totality of transactions performed (indicator on line 060 of Appendix 8);
the amount of the investment tax deduction provided for by subparagraph 3 of paragraph 1 of Article 219.1 of the Code, accepted for deduction for the totality of transactions performed (indicator on line 070 of Appendix 8).
If the calculation of the tax base and the amount of tax is made in relation to income taxed not at the tax rate of 13 percent, then zero is entered in line 040.
5.7. The amount of tax deductions (line 040) and the amount of expenses accepted as a reduction in income received (line 050) in the aggregate cannot exceed the value of the indicator in line 030.
5.8. The amount of expenses accepted as a reduction of income received (line 050) is determined by indicating the amount of expenses (losses) for the totality of operations with securities, derivative financial instruments, including operations recorded on an individual investment account in accordance with Articles 214.1, 214.3, 214.4, 214.9 of the Code, as well as transactions performed by the taxpayer as part of participation in investment partnerships (the sum of the values of the indicators of lines 040 and 052 of Appendix 8).
5.9. The total amount of income in the form of profits of controlled foreign companies (line 051) is determined based on the amounts of this type of income taxed at the appropriate tax rate specified in lines 070 of Appendix 2.
5.10. The tax base is reflected in line 060 and is calculated as the difference between the total amount of income, excluding income in the form of profits of controlled foreign companies, subject to tax (line 030), the total amount of income in the form of profits of controlled foreign companies (line 051), and the total the amount of tax deductions (line 040) and expenses taken as a reduction in income received, reflected in line 050. If the result is negative or zero, then line 060 is set to zero.
5.11. To calculate the amount of tax on income taxable at a certain tax rate, subject to payment (additional payment) or refund from the budget, the taxpayer indicates:
in line 070 - the total amount of tax calculated for payment, which is determined by multiplying the tax base reflected in line 060 by the corresponding tax rate (in percent);
in line 080 - the total amount of tax withheld at the source of payment of income, which is determined by adding the amounts of tax withheld at the source of payment of income taxable at a similar tax rate specified in lines 080 of Appendix 1;
in line 090 - the total amount of tax withheld at the source of payment of income in accordance with subparagraph 1 of paragraph 1 of Article 212 of the Code, in relation to income in the form material gain.
This line is filled in by taxpayers - tax residents of the Russian Federation, who have received from the tax authority confirmation of the right to a property tax deduction for expenses incurred for new construction or the acquisition of property, provided for by Article 220 of the Code, after the tax on income in the form of material benefits received from savings on interest for the use of borrowed (credit) funds issued for new construction or acquisition on the territory of the Russian Federation of a residential building, apartment, room or share (s) in them, land plots provided for individual housing construction, and land plots on which the acquired residential buildings are located, or share(s) in them, was actually withheld by tax agents at a rate of 35 percent.
Line 090 is filled in only when calculating the amount of personal income tax, taxed at a rate of 35 percent. If the calculation of the tax base and the amount of tax is made in relation to income taxed at other tax rates, zero is entered in this line;
in line 100 - the amount of the sales tax paid in the tax period, subject to offset in accordance with the provisions of paragraph 5 of Article 225 of the Code.
In this case, the value of the indicator of line 100 cannot exceed the value of the indicator of line 070.
in line 110 - the amount of tax actually paid by the taxpayer for the reporting tax period in the form of advance payments, subject to offset (the value of the indicator is transferred from line 070 of Appendix 3);
in line 120 - the total amount of fixed advance payments paid by the taxpayer, subject to offset in accordance with paragraph 5 of Article 227.1 of the Code, but not more than the amount of tax calculated on the basis of income actually received by the taxpayer for the tax period from the implementation of labor activities for hire from individuals on based on a patent granted under federal law dated 25.07.2002 N 115-FZ "On legal status foreign citizens in the Russian Federation" (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 2002, N 30, item 3032; 2018, N 30, item 4551);
in line 130 - the total amount of tax paid in foreign countries, subject to offset in the Russian Federation (the totality of the values of lines 130 of Appendix 2);
in line 140 - the amount of tax paid in connection with the application of the patent system of taxation, subject to offset in accordance with the provisions of paragraph 7 of Article 346.45 of the Code;
in line 150 - the amount of tax payable (additional payment) to the budget, on income taxed at the rate indicated in the indicator field 001 of Section 2;
in line 160 - the amount of tax to be returned from the budget. This indicator is defined as the difference between the indicators of the sums of lines 080, 090, 100, 110, 120, 130 and line 070. If the result is negative or equal to zero, then zero is put in line 160.
At the same time, the value of the indicator of line 160 cannot exceed the totality of the values of the indicators of lines 080, 090 and 110.
VI. Completion of Annex 1 "Income from sources in the Russian Federation" Declaration form
6.1. Appendix 1 calculates the amount of income received by a taxpayer from all sources in the Russian Federation and the corresponding amounts of tax calculated and withheld at the source of payment of income for the tax period.
6.2. Appendix 1 indicates the amounts of income from all sources of payment.
If information regarding income does not fit on one page, then the required number of pages of Appendix 1 is filled in.
6.3. Appendix 1 specifies separately for each source of income payment and for each tax rate the following indicators:
in line 010 - the tax rate applicable to income in accordance with the provisions of Article 224 of the Code;
in line 020 - code of the type of income (in accordance with Appendix No. 3 to this Procedure);
in line 030 - TIN of the source of income payment;
in line 040 - KPP of the source of income payment;
in line 050 - OKTMO code of the source of income payment;
in line 060 - the name of the source of income payment (if the source of income payment is an individual, then the last name, first name, patronymic, TIN (if any) of the individual who paid the income) is indicated). If, based on the documents at the disposal of the taxpayer, it is impossible to draw a conclusion about the name of the source of income payment, line 060 may indicate the type of operation performed by the taxpayer;
in line 070 - the amount of income received from this source;
in line 080 - the amount of withheld tax (if the person - the source of income payment is a tax agent).
6.4. In Appendix 1, taxpayers indicate income received in the tax period from sources in the Russian Federation:
a) taxable at a tax rate of 13 percent, with the exception of income from business, advocacy and private practice, reflected in Appendix 3;
b) taxable at a tax rate of 35 percent and received in the form of:
interest income on deposits in banks, in terms of exceeding the amounts specified in Article 214.2 of the Code;
the amounts of savings on interest upon receipt of borrowed (credit) funds, in terms of exceeding the amounts specified in paragraph 2 of Article 212 of the Code;
as a fee for use Money members of a credit consumer cooperative (shareholders), as well as interest for the use by an agricultural credit consumer cooperative of funds attracted in the form of loans from members of an agricultural credit consumer cooperative or associated members of an agricultural credit consumer cooperative, in excess of the amounts specified in Article 214.2.1 of the Code;
c) taxable at a tax rate of 30 percent and received by taxpayers who are not tax residents of the Russian Federation, with the exception of income specified in paragraph 3 of Article 224 of the Code;
d) taxable at a tax rate of 15 percent and received by taxpayers who are not tax residents of the Russian Federation in the form of dividends from equity participation in the activities of Russian organizations;
e) taxable at a tax rate of 9 percent and received in the form of interest on mortgage-backed bonds issued before 01/01/2007, as well as on the income of the founders trust management mortgage coverage received on the basis of the acquisition mortgage certificates participation issued by the manager of mortgage coverage before 01.01.2007.
6.5. Taxpayers recognized as refugees or granted temporary asylum on the territory of the Russian Federation in accordance with Federal Law No. 4528-1 of February 19, 1993 "On Refugees" ( Russian newspaper, 1997, June 3; 2018, January 9) indicate in relation to income from employment received from the moment they were recognized as refugees or received temporary asylum on the territory of the Russian Federation, when filling out line 010 of Appendix 1, the tax rate is 13 percent.
VII. Completion of Appendix 2 "Income from sources outside the Russian Federation, taxableat the rate (001)__%" of the Declaration form
7.1. Annex 2 is filled out only by taxpayers who are tax residents of the Russian Federation.
7.2. Appendix 2 indicates the amounts of income from all sources of payment outside the Russian Federation, taxable at the rate indicated in indicator field 001 of Appendix 2.
If in the tax period incomes were received in respect of which the Russian Federation established various rates tax, then the corresponding calculations are made on separate pages of Appendix 2.
If information regarding all income taxed at the relevant rate is not placed on one page, then the required number of pages of Appendix 2 is filled in with this tax rate.
7.3. Appendix 2 specifies the following indicators separately for each source of income payment:
in line 010 - country code - the numeric code of the country from the source of which the income was received, according to OKSM;
in line 020 - the name of the source of payment of income, when writing which it is allowed to use letters of the Latin alphabet. If, based on the documents at the disposal of the taxpayer, it is impossible to draw a conclusion about the name of the source of income payment, line 020 may indicate the type of operation performed by the taxpayer;
in line 030 - currency code - according to the All-Russian classifier of currencies;
in line 031 - the code of the type of income is filled in in accordance with Appendix No. 4 to this Procedure;
in line 032 - digital unique number of the controlled foreign company, which is the source of payment of income in the form of the amount of profit of a controlled foreign company, reflected by the taxpayer in relation to this foreign organization in the Notice of Controlled Foreign Companies submitted by him in accordance with Article 25.14 of the Code. Line 032 is filled in only if income is reflected in the Declaration in the form of the amount of profit of a controlled foreign company;
in line 040 - the date of receipt of income (in figures, day, month, year in the format DD.MM.YYYY);
With regard to income in the form of the amount of profit of a controlled foreign company, line 050 shall indicate the average exchange rate of foreign currency against the ruble of the Russian Federation, established by the Bank Russia, determined for the period for which, in accordance with the personal law of such a company, financial statements for the financial year are prepared.
If the amount of profit (loss) of a controlled foreign company is determined in accordance with subparagraph 2 of paragraph 1 of Article 309.1 of the Code, line 050 shall indicate the average exchange rate of a foreign currency against the ruble of the Russian Federation, established by the Bank of Russia, determined for the calendar year for which the amount of profit (loss) is determined ) controlled foreign company;
in line 060 - the amount of income received in foreign currency;
in line 071 - the amount of income in cash and (or) in kind, received upon liquidation of a foreign organization (termination (liquidation) of a foreign structure without formation legal entity), exempt from taxation on the basis of the provisions of paragraph 60 of Article 217 of the Code;
in line 072 - the amount of income in the form of dividends received from a controlled foreign company, exempt from taxation on the basis of the provisions of paragraph 66 of Article 217 of the Code;
in line 073 - the code of the applicable procedure for determining the profit (loss) of a controlled foreign company, chosen by the taxpayer in accordance with paragraph 14 of Article 309.1 of the Code: 1 - according to the data financial reporting controlled foreign company, 2 - according to the rules established for Russian organizations;
in line 080 - the date of tax payment (day, month, year in figures in the format DD.MM.YYYY);
in line 100 - the amount of tax paid in a foreign state in foreign currency - on the basis of a document on income received and on payment of tax outside the Russian Federation, confirmed by the tax (financial) authority of the relevant foreign state. If income has been received from the same source of payment more than once, then the amounts of income, paid amounts of tax and exchange rates are indicated separately for each date of receipt of income and payment of tax;
in line 110 - the amount of tax paid in a foreign state, in terms of rubles, determined by multiplying the amount of tax paid in a foreign state in foreign currency by the foreign currency exchange rate to the ruble established by the Bank of Russia on the tax payment date;
in line 115 - the amount of tax calculated in respect of this profit in accordance with the legislation of the Russian Federation (including income tax withheld at the source of income payment);
in line 120 - the estimated amount of tax calculated in the Russian Federation at the appropriate rate, determined by multiplying the amount of income received in foreign currency in terms of rubles, by the appropriate tax rate established by the legislation of the Russian Federation, taking into account the provisions of Chapter 23 "Income Tax individuals" of the Code of Tax Deductions for such income;
in line 130 - the estimated amount of tax to be offset (reduced) in the Russian Federation.
Line 130 "Estimated tax amount subject to offset (reduction) in the Russian Federation" must correspond to the total amount of tax paid in a foreign state in terms of rubles (line 110) and the amount of tax calculated in relation to this profit in accordance with the legislation of the Russian Federation ( including income tax withheld at the source of payment of income) (line 115), but cannot exceed the amount of tax calculated on such income in the Russian Federation at the appropriate tax rate (line 120).
Line 130 "Estimated tax amount subject to offset (reduction) in the Russian Federation" is determined separately in relation to taxes paid in each foreign state in relations with which an agreement (agreement) on the avoidance of double taxation is in force in the relevant tax period (or part thereof) .
VIII. Completion of Annex 3 "Income received from business, advocacyand private practice, as well as the calculation of professionaltax deductions established by paragraphs 2, 3 of Article 221of the Tax Code of the Russian Federation" Declaration form
8.1. Lines 010 - 100 of Appendix 3 are filled in according to the amounts of income received from the implementation of the relevant activities by the following categories of taxpayers:
individuals registered as an individual entrepreneur and carrying out entrepreneurial activities without forming a legal entity, including those who are heads of peasant (farmer) households;
lawyers who have established a lawyer's office;
notaries;
arbitration managers;
appraisers in private practice;
patent attorneys in private practice;
mediators;
other persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation.
For each type of activity, the specified points of Appendix 3 are filled in separately.
The calculation of the final data is made on the last completed page of Appendix 3.
8.2. Lines 010 - 020 of Appendix 3 indicate the following indicators:
in line 010 - the code of the type of activity in accordance with Appendix No. 5 to this Procedure;
in line 020 - the code of the main type of entrepreneurial activity in accordance with the All-Russian classifier of types of economic activity.
Lawyers who have established a lawyer's office, notaries and other persons engaged in private practice, including persons carrying out the activities of an arbitration manager, in line 020, a dash is affixed.
8.3. Lines 030 - 044 of Appendix 3 indicate the following indicators:
in line 030 - the amount of income received for each type of activity;
in line 040 - the amount of actually incurred expenses, taken into account as part of a professional tax deduction, for each type of activity.
Expenses incurred are reflected in the following cost elements:
in line 041 - the amount of material costs;
in line 042 - the amount of depreciation charges;
in line 043 - the amount of expenses for payments and remuneration in favor of individuals;
in line 044 - the amount of other expenses directly related to the generation of income.
If an individual engaged in entrepreneurial activity without forming a legal entity and registered as an individual entrepreneur does not have documented expenses associated with entrepreneurial activity, line 060 of Appendix 3 is filled in.
8.4. Lines 050 - 070 of Appendix 3 indicate the following totals:
in line 050 - total amount income, which is calculated as the sum of the values of the indicator of lines 030 for each type of activity;
in line 060 - the amount of professional tax deduction, which is calculated as the sum of the values of the indicator of line 040 for each type of activity, or in the amount of 20 percent of the total income received from entrepreneurial activity (line 030 x 0.20), if the costs associated with activities as an individual entrepreneur cannot be documented;
in line 070 - the amount of actually paid advance payments (based on payment documents).
8.5. Line 080 of Appendix 3 is filled in by the heads of peasant (farmer) households, income from the production and sale of agricultural products, as well as from the production of agricultural products, their processing and sale in which are exempt from taxation in accordance with the provisions of paragraph 14 of Article 217 of the Code.
Line 080 indicates the year of registration of the peasant (farm) economy.
8.6. Lines 090 - 100 of Appendix 3 are to be filled in only by those taxpayers who have independently adjusted the tax base and the amount of personal income tax based on the results of the expired tax period in accordance with the provisions of paragraph 6 of Article 105.3 of the Code, if applied in transactions with interdependent persons prices of goods (works, services) that do not correspond to market prices:
line 090 indicates the amount of the adjusted tax base, if such an adjustment was made in the reporting tax period;
line 100 shall indicate the amount of the adjusted tax, if the tax base was adjusted in the reporting tax period.
8.7. Lines 110 - 150 of Appendix 3 are filled in by individuals - tax residents of the Russian Federation who received income from the sources specified in Appendixes 1 - 2.
Lines 110 - 150 of Annex 3 are filled in separately for income from sources in the Russian Federation and for income from sources outside the Russian Federation:
line 110 shall contain the code of the source of income: 1 - if income is received from sources in the Russian Federation, 2 - if income is received from sources outside the Russian Federation;
line 120 indicates the total amount of actually incurred and documented expenses under all civil law contracts.
line 130 indicates the amount of actually incurred and documented expenses for all sources of payment of income received by taxpayers in the form of royalties and remuneration for the creation, execution or other use of works of science, literature and art, remuneration to authors of discoveries, inventions, utility models and industrial designs .
At the same time, negative financial results received from one source of income payment does not reduce the financial result received from another source of income payment;
line 140 indicates the total amount of expenses on royalties, remuneration for the creation, execution or other use of works of science, literature and art, remuneration to authors of discoveries, inventions and industrial designs within the norm;
in line 150, the total amount of expenses accepted for deduction is calculated by adding the values of the indicators of lines 120 - 140.
IX. Completion of Annex 4 "Calculation of the amount of income, non-taxable" Declaration form
9.1. Appendix 4 indicates the amounts of income that are not subject to taxation in accordance with the provisions of Article 217 of the Code:
in line 010 - the amount of one-time material assistance received by the taxpayer in the reporting tax period from all employers at birth (adoption) of a child, not subject to taxation in accordance with paragraph four of clause 8 of Article 217 of the Code, - in an amount not exceeding 50,000 rubles for each child;
in lines 020 - 080 - amounts for specific types of income. Moreover, each amount indicated in the relevant paragraphs, in accordance with paragraph 28 of Article 217 of the Code, cannot exceed 4,000 rubles;
in line 090 - the total amount of assistance (in cash and in kind), as well as the cost of gifts received by veterans of the Great Patriotic War, home front workers of the Great Patriotic War, disabled veterans of the Great Patriotic War, widows of servicemen who died during the war with Finland, the Great Patriotic War , wars with Japan, widows of deceased veterans of the Great Patriotic War and former prisoners of Nazi concentration camps, prisons and ghettos, former prisoners of war during the Great Patriotic War, as well as former juvenile prisoners of concentration camps, ghettos and other places of detention created by the Nazis and their allies during the period World War II, and not subject to taxation on the basis of paragraph 33 of Article 217 of the Code (with the exception of the amount of assistance and the value of gifts from the budgets, the budget system of the Russian Federation and the funds of foreign states), - in an amount not exceeding 10,000 rubles;
in line 100 - the total amount of contributions paid by all employers of the taxpayer in accordance with the Federal Law of April 30, 2008 N 56-FZ "On additional insurance premiums for funded pension and state support formation pension savings"(Collected Legislation of the Russian Federation, 2008, N 18, Art. 1943; 2018, N 24, Art. 3405) (hereinafter - Federal Law of 04.30.2008 N 56-FZ), not subject to taxation in accordance with paragraph 39 of Article 217 of the Code, - in the amount of not more than 12,000 rubles;
in line 110 - the amount of other income not subject to taxation in accordance with the provisions of Article 217 of the Code, reflected by the taxpayer in the Declaration;
in line 120 - the total amount of income not subject to taxation, which is determined as the sum of the values of the indicators in lines 010 - 110.
9.2. The resulting value of line 120 of Appendix 4 is transferred to line 020 of Section 2.
X. Completion of Appendix 5 "Calculation of standard and social tax deductions, as well as investmenttax deductions established by Article 219.1 of the Taxof the Code of the Russian Federation" of the Declaration form
10.1. Appendix 5 is filled in by individuals - tax residents of the Russian Federation.
10.2. Appendix 5 calculates the amounts of standard, social and investment tax deductions that a taxpayer is entitled to claim in accordance with Articles 218, 219 and 219.1 of the Code.
Appendix 5 is filled out on the basis of certificates of income of an individual (form 2-NDFL) received from tax agents, and other documents available to the taxpayer.
10.3. In lines 010 - 080 of Appendix 5, the taxpayer calculates the amounts of standard tax deductions established by Article 218 of the Code by indicating the following indicators:
in line 010 - the amount of the standard tax deduction under subparagraph 1 of paragraph 1 of Article 218 of the Code, which is calculated by multiplying 3,000 rubles by the number of months in which the taxpayer had the right to receive this standard tax deduction;
in line 020 - the amount of the standard tax deduction under subparagraph 2 of paragraph 1 of Article 218 of the Code, which is calculated by multiplying 500 rubles by the number of months in which the taxpayer had the right to receive this standard tax deduction;
in line 030 - the amount of the standard tax deduction for a child to a parent, spouse (wife) of a parent, adoptive parent, guardian, trustee, foster parent, spouse (wife) of a foster parent;
in line 040 - the amount of the standard tax deduction for a child to a single parent (adoptive parent), adoptive parent, guardian, trustee, as well as one of the parents (adoptive parents) if the other parent (adoptive parent) refuses to receive it;
in line 050 - the amount of the standard tax deduction for the parent, spouse (wife) of the parent, adoptive parent, guardian, guardian, foster parent, spouse (wife) of the foster parent for a disabled child under the age of 18, for a full-time student, graduate student, resident , intern, student, cadet under the age of 24, who is a disabled person of group I or II;
in line 060 - the amount of the standard tax deduction for a single parent (adoptive parent), adoptive parent, guardian, trustee, as well as one of the parents (adoptive parents) if the other parent (adoptive parent) refuses to receive a tax deduction for a disabled child under the age of 18 years, for a full-time student, graduate student, intern, intern, student, cadet under the age of 24, who is a disabled person of group I or II;
in line 070 - the total amount of standard tax deductions provided during the reporting tax period by tax agents;
in line 080 - the total amount of standard tax deductions claimed under the Declaration. This indicator is calculated as the difference between the sum of the values of the indicators in lines 010 - 060 and the indicator in line 070.
10.4. In lines 090 - 120, the taxpayer calculates the amounts of social tax deductions established by Article 219 of the Code (with the exception of social tax deductions, in respect of which the restrictions established by paragraph 2 of Article 219 of the Code are applied), by indicating the following indicators:
in line 090 - the amount of the social tax deduction in accordance with subparagraph 1 of paragraph 1 of Article 219 of the Code. Meaning this indicator must not exceed 25 percent of the amount of income received by the taxpayer in the tax period and subject to taxation at a rate of 13 percent, that is, no more than 25 percent of the total income indicated in line 030 of Section 2 of the Declaration;
in line 100 - the amount of the social tax deduction provided in accordance with subparagraph 2 of paragraph 1 of Article 219 of the Code, in the amount paid by the taxpayer in the tax period for the education of children under the age of 24, wards under the age of 18, former wards under the age of 24 years of full-time education in educational institutions. The value of this indicator should not exceed 50,000 rubles for each child for both parents (guardian or trustee);
in line 110 - the amount of the social tax deduction provided in accordance with paragraph four of subparagraph 3 of paragraph 1 of Article 219 of the Code for expensive types of treatment in medical institutions the Russian Federation in the amount of actually incurred expenses;
in line 120 - the total amount of social tax deductions in respect of which the restriction established by paragraph 2 of Article 219 of the Code does not apply, determined by summing up the values of the indicators reflected in lines 090 - 110.
10.5. In lines 130 - 190 of Appendix 5, the social tax deductions established by Article 219 of the Code are calculated, in respect of which the restrictions established by paragraph 2 of Article 219 of the Code are applied, by indicating the following indicators:
in line 130 - the amount of the social tax deduction provided in accordance with subparagraph 2 of paragraph 1 of Article 219 of the Code, in the amount paid by the taxpayer in the tax period for his education, as well as for the education of his brother (sister) under the age of 24 years in full-time education in educational institutions;
in line 140 - the amount of the social tax deduction provided in accordance with paragraph one of subparagraph 3 of paragraph 1 of Article 219 of the Code, in the amount paid by the taxpayer in the tax period for payment medical services(with the exception of expenses for expensive types of treatment) and medicines for medical use;
in line 150 - the amount of the social tax deduction provided in accordance with paragraph two of subparagraph 3 of paragraph 1 of Article 219 of the Code, in the amount of insurance premiums paid by the taxpayer in the tax period under voluntary agreements personal insurance, as well as under voluntary insurance contracts for their spouse, parents, children (including adopted children) under the age of 18, wards under the age of 18;
in line 160 - the amount of the social tax deduction provided in accordance with subparagraphs 4 and 5 of paragraph 1 of Article 219 of the Code, in the amount of pension and insurance premiums paid by the taxpayer under contracts of non-state pension provision, voluntary pension insurance and voluntary life insurance, additional insurance premiums for funded pension.
To calculate the value of the indicator of line 160 of Appendix 5, the corresponding values of the indicators of lines 010 - 080 of the Calculation to Appendix 5 are filled in;
in line 170 - the amount of the social tax deduction provided in accordance with subparagraph 6 of paragraph 1 of Article 219 of the Code, in the amount paid in the tax period by the taxpayer for passing independent evaluation their qualifications for compliance with the qualification requirements in organizations carrying out such activities in accordance with the legislation of the Russian Federation;
in line 180 - the total amount of social tax deductions, in respect of which the restriction established by paragraph 2 of Article 219 of the Code is applied, determined by summing up the values of the indicators reflected in lines 130 - 170 (this sum of values \u200b\u200bis not to exceed 120,000 rubles);
in line 181 - the total amount of social tax deductions provided during the reporting tax period by tax agents;
in line 190 - the total amount of social tax deductions claimed under the Declaration. This indicator is determined by subtracting the value of line 181 from the sum of the values of the indicators of lines 120 and 180 of Appendix 5.
10.6. Line 200 calculates the total amount of standard and social tax deductions declared in the Declaration and determined by summing the values of lines 080 and 190 of Appendix 5.
10.7. In lines 210 - 220 of Appendix 5, the taxpayer indicates the amount of investment tax deductions established by subparagraph 2 of paragraph 1 of Article 219.1 of the Code:
in line 210 - the amount of the investment tax deduction in the amount of funds deposited by the taxpayer in the tax period to an individual investment account. The value of this indicator cannot exceed 400,000 rubles;
in line 220 - the amount of the investment tax deduction provided for by subparagraph 2 of paragraph 1 of Article 219.1 of the Code, provided to the taxpayer in previous tax period x, subject to restoration in accordance with the provisions of subparagraph 4 of paragraph 3 of Article 219.1 of the Code.
XI. Filling out Appendix 6 "Calculation property tax deductions on sales proceedsproperty and property rights, as well as tax deductions,established by the second paragraph of subparagraph 2 of paragraph 2 of Article220 of the Tax Code of the Russian Federation"Declaration forms
11.1. Appendix 6 is filled in by individuals - tax residents of the Russian Federation.
11.2. In lines 010 - 040 of Appendix 6, the property tax deductions established by Article 220 of the Code are calculated on income received from the sale of residential buildings, apartments, rooms, including privatized Living spaces, dachas, garden houses, land plots, as well as shares (shares) in the specified property, taxable at a rate of 13 percent.
To determine the amount of the property tax deduction provided for by Article 220 of the Code, within the limits of 1,000,000 rubles, lines 010 and 030 of Appendix 6 are filled in.
To determine the amount of the property tax deduction within the amount of actually incurred and documented expenses related to the acquisition of the sold property, lines 020 and 040 of Appendix 6 are filled in.
When filling in lines 010 - 040 of Appendix 6, the following indicators are indicated:
in line 010 - the amount of the property tax deduction on income from the sale of residential houses, apartments, rooms, including privatized residential premises, summer cottages, garden houses or land plots (except for a share (s) in the specified property), - in the amount of income received from sale of the said property, but not more than 1,000,000 rubles;
in line 020 - the amount of actually incurred and documented expenses related to the acquisition of residential buildings, apartments, rooms, including privatized residential premises, summer cottages, garden houses or land plots (except for the share (s) in the specified property), but not more than the amount income received from the sale of said property;
in line 030 - the amount of the property tax deduction on income from the sale of a share (shares) of residential buildings, apartments, rooms, including privatized residential premises, summer cottages, garden houses or land plots - in the amount of income received from the sale of the said property, but not more than 1,000,000 rubles multiplied by the corresponding share;
in line 040 - the amount of actually incurred and documented expenses related to the acquisition of a share (shares) of residential buildings, apartments, rooms, including privatized residential premises, summer cottages, garden houses or land plots, but not more than the amount of income received from the sale of the said property .
At the same time, the sum of the values of the indicators of lines 010 and 030 cannot exceed the limit value of the property tax deduction established by subparagraph 1 of paragraph 2 of Article 220 of the Code, provided in respect of income received from the sale of residential buildings, apartments, rooms, including privatized residential premises, summer cottages, garden houses or land plots or share(s) in said property.
11.3. Lines 050 - 060 of Annex 6 calculate the property tax deductions established by Article 220 of the Code on income received from the sale of other real estate (with the exception of residential buildings, apartments, rooms, including privatized residential premises, summer cottages, garden houses or land plots or shares (shares) in the said property), by indicating the following indicators:
in line 050 - the amount of the property tax deduction for income from the sale of other real estate - in the amount of income received from the sale of the said property, but not more than 250,000 rubles;
in line 060 - the amount of actually incurred by the taxpayer and documented expenses associated with the acquisition of other real estate, but not more than the amount of income received from the sale of the said property.
11.4. In lines 070 - 080 of Appendix 6, the property tax deductions established by Article 220 of the Code are calculated for income received from the sale of other property by indicating the following indicators:
in line 070 - the amount of the property tax deduction for income received from the sale of other property - in the amount of income received from the sale of such property, but not more than 250,000 rubles;
in line 080 - the amount of actually incurred by the taxpayer and documented expenses associated with the acquisition of other property, but not more than the amount of income received from the sale of such property.
11.5. Line 090 of Appendix 6 calculates the property tax deductions provided for in Article 220 of the Code on income in the form of a redemption value land plot and (or) another real estate object located on it, received by the taxpayer in cash or in kind, in the event of the withdrawal of the said property for state or municipal needs by indicating the total amount of the relevant property tax deduction.
11.6. In lines 100 - 110 of Appendix 6, the property tax deductions provided for in subparagraphs 2.1 and 2.2 of paragraph 2 of Article 220 of the Code are calculated on income received from the sale of property (property rights) received upon liquidation of a foreign organization (termination (liquidation) of a foreign structure without formation legal entity) by a taxpayer - a shareholder (participant, shareholder, founder, controlling person of a foreign organization or controlling person of a foreign structure without forming a legal entity), as well as income received from the sale of property rights (including shares, shares) acquired from a controlled foreign companies:
line 100 shall indicate the total amount of the property tax deduction equal to the value of the property (property rights) according to the records of the liquidated organization as of the date of receipt of property (property rights) from such an organization, indicated in the documents attached to the taxpayer's application submitted in accordance with the second paragraph of clause 60 Article 217 of the Code, but not higher market value such property (property rights), determined taking into account Article 105.3 of the Code;
line 110 shall indicate the amount of the property tax deduction for income from the sale of property rights (including shares, shares), determined in the manner established by subparagraph 2.2 of paragraph 2 of Article 220 of the Code.
11.7. Lines 120 - 150 of Appendix 6 are filled in by taxpayers - tax residents of the Russian Federation who received income from the sale of a share (its part) in the authorized capital of the company, when leaving the company, when transferring funds (property) to a member of the company in the event of liquidation of the company, with a decrease in the nominal the value of a share in the authorized capital of the company, upon assignment of the rights of claim under an agreement on participation in shared construction (under an agreement on investing in shared construction or under another agreement related to shared construction):
lines 120, 130, 140, 150 of Appendix 6 indicate the amount of actually incurred and documented expenses deductible, respectively, when selling a share (its part) in the authorized capital of the company, when leaving the company, when transferring funds (property) to a member of the company in the event of liquidation of the company, with a decrease in the nominal value of a share in the authorized capital of the company, with the assignment of rights of claim under an agreement on participation in shared construction (under an agreement on investing in shared construction or under another agreement related to shared construction), but not more than the amount of the corresponding income .
At the same time, a negative financial result obtained from one source of income payment does not reduce the financial result obtained from another source of income payment.
11.8. Line 160 of Appendix 6 indicates the total amount of property tax deductions and expenses accepted for deduction, which is determined by adding the values of the indicators of lines 010, 020, 030, 040, 050, 060, 070, 080, 090, 100, 110, 120, 130 , 140, 150 Appendix 6.
The final result is indicated in the indicator field of line 160 of Appendix 6 and is taken into account when determining the total amount of tax deductions for line 040 of Section 2.
XII. Filling out Appendix 7 "Calculation of property tax deductions for new construction costs oracquisition of real estateDeclaration forms
12.1. Appendix 7 is filled in by individuals - tax residents of the Russian Federation.
12.2. Appendix 7 calculates property tax deductions for expenses for new construction or the acquisition of a real estate object (objects) provided for in Article 220 of the Code.
12.3. In the event that the taxpayer, according to the Declaration, declares property tax deductions for expenses related to the acquisition (construction) of several (different) real estate objects, then the required number of pages of Appendix 7 is filled in, containing information about the objects and the expenses incurred on them. In this case, the calculation of property tax deductions (lines 100 - 180 of Appendix 7) in this case is reflected only on the last page.
12.4. Lines 010 - 090 of Annex 7 shall contain information on each fact of new construction or acquisition in the territory of the Russian Federation of a residential building, apartment, room or share (s) in them, land plots provided for individual housing construction, land plots on which the acquired residential buildings, or a share (shares) in them (hereinafter referred to as the object), for which the property tax deduction is calculated or was calculated earlier, and documented expenses incurred by the taxpayer for this object:
line 010 indicates the code for the name of the object in accordance with Appendix No. 6 to this Procedure;
line 020 indicates the taxpayer's attribute code in accordance with Appendix No. 7 to this Procedure;
line 030 indicates the object number code: 1 - cadastral number; 2 - conditional number; 3 - inventory number; 4 - no number;
line 031 indicates the cadastral number of the object; in the absence of the cadastral number of the object, the conditional number of the object is indicated; in the absence of a cadastral and conditional number of an object, the inventory number of the object is indicated; in the absence of a cadastral, conditional and inventory number object line 031 is not filled;
line 032 contains information about the location of the object. Line 032 may not be filled in when filling lines 030 and 031;
line 040 indicates the date of the act on the transfer of an apartment, room or share (shares) in them (day, month, year in DD.MM.YYYY format);
line 050 indicates the date of registration of ownership of a residential building, apartment, room or share (shares) in them (day, month, year in DD.MM.YYYY format);
line 060 indicates the date of registration of ownership of the land plot, if the right to deduct is claimed in terms of the costs of acquiring the land plot or share (s) in it (in figures day, month, year in the format DD.MM.YYYY);
line 070 indicates the share (s) in the ownership of the acquired object;
line 080 indicates the amount of expenses actually incurred by the taxpayer for new construction or the acquisition of an object, but not more than the maximum amount of the property tax deduction to which the taxpayer is entitled (excluding amounts used to pay interest on targeted loans (credits) received from credit and other organizations of the Russian Federation, as well as for loans received for the purpose of refinancing (on-lending) credits (loans) for new construction or the acquisition of an object).
If several Annexes 7 are completed, the sum of the values of the indicators of lines 080 of all Annexes 7 cannot exceed the maximum amount of the property tax deduction to which the taxpayer is entitled (excluding amounts used to pay interest on targeted loans (credits) received from credit and other organizations Russian Federation, as well as for loans received for the purpose of refinancing (on-lending) credits (loans) for new construction or the acquisition of an object));
line 090 shall indicate - the amount of interest actually paid by the taxpayer on targeted loans (credits) actually spent on new construction or acquisition of an object, as well as on loans received for the purpose of refinancing (on-lending) credits (loans) for new construction or acquisition of an object.
If, on the basis of the Declaration, a property tax deduction is claimed for expenses on paying interest on targeted loans (credits) received from credit and other organizations of the Russian Federation after 01/01/2014, as well as on loans received for the purpose of refinancing (re-lending) such loans ( loans), the value of line 090 should not exceed 3,000,000 rubles.
12.5. In lines 100 - 180 of Appendix 7, the property tax deduction is calculated by indicating the following indicators:
in line 100 - the amount of property tax deduction for expenses for new construction or acquisition of an object, taken into account when determining the tax base for previous tax periods on the basis of previously submitted Declarations for the relevant tax periods, as well as the amount of property tax deduction for such expenses provided in previous tax periods periods by tax agents (employers) on the basis of notifications from the tax authority;
in line 110 - the amount of the property tax deduction for expenses on paying interest on targeted loans (credits) actually spent on new construction or acquisition of an object, as well as on loans received for the purpose of refinancing (on-lending) credits (loans) for new construction or acquisition object, and taken into account when determining the tax base for previous tax periods on the basis of previously submitted Declarations for the relevant tax periods, as well as the amount of property tax deduction for the specified expenses provided in previous tax periods by tax agents (employers) on the basis of notifications from the tax authority;
in line 120 - the amount of the property tax deduction for expenses for new construction or the acquisition of an object provided in the reporting tax period by a tax agent (employer) on the basis of a notification from the tax authority;
in line 130 - the amount of the property tax deduction for expenses on paying interest on targeted loans (credits) received from credit and other organizations of the Russian Federation, as well as on loans received for the purpose of refinancing (on-lending) loans (loans) for new construction or acquisition an object provided in the reporting tax period by a tax agent (employer) on the basis of a notification from a tax authority;
in line 140 - the amount of the tax base in respect of income taxed at the rate established by paragraph 1 of Article 224 of the Code (at a tax rate of 13 percent), minus the tax deductions provided.
To calculate this indicator, from the total amount of income taxable at a rate of 13 percent (indicator according to line code 010 of Section 2, if Section 2 is completed at the appropriate tax rate), the following values should be deducted:
the amount of professional tax deductions provided for in Article 221 of the Code, specified in lines 060 and 150 of Annex 3;
the amount of income not subject to taxation in accordance with Article 217 of the Code, specified in line 120 of Annex 4;
the amount of standard, social and investment tax deductions provided for in Articles 218, 219 and 219.1 of the Code, specified in lines 070, 181, 200 and 210 of Appendix 5;
the amount of property tax deductions and expenses accepted for deduction on the basis of the provisions of Article 220 of the Code specified in line 160 of Appendix 6;
the amount of the property tax deduction for expenses for new construction or the acquisition of an object provided in the reporting tax period by the tax agent (employer) on the basis of a notification from the tax authority, specified in line 120 of Appendix 7;
the amount of the property tax deduction on expenses for the payment of interest on targeted loans (credits) received from credit and other organizations of the Russian Federation, as well as on loans received for the purpose of refinancing (on-lending) credits (loans) for new construction or the acquisition of an object provided in reporting tax period by a tax agent (employer) on the basis of a notification from the tax authority, specified in line 130 of Appendix 7;
the amount of expenses (losses) on transactions with securities, transactions with derivative financial instruments (DFI), including those accounted for on an individual investment account, as well as on transactions carried out within the framework of an investment partnership, indicated in lines 040 and 052 of Appendix 8;
the amount of the investment tax deduction provided for by subparagraph 1 of paragraph 1 of Article 219.1 of the Code, accepted for deduction for the totality of transactions performed, indicated in line 060 of Appendix 8;
the amount of the investment tax deduction provided for by subparagraph 3 of paragraph 1 of Article 219.1 of the Code, accepted for deduction for the totality of transactions performed, indicated in line 070 of Appendix 8;
in line 150 - the total amount of expenses for new construction or the acquisition of a real estate object (objects), accepted for the purposes of the property tax deduction for the reporting tax period on the basis of the Declaration. This amount should not exceed the size of the tax base calculated in line 140 of Appendix 7;
in line 160 - the total amount of expenses for the payment of interest on targeted loans (credits) received from credit and other organizations of the Russian Federation, as well as on loans received for the purpose of refinancing (on-lending) credits (loans) for new construction or the acquisition of an object (objects) ) real estate, accepted for the purposes of property tax deduction for the reporting tax period on the basis of the Declaration. This amount should not exceed the difference between the values of lines 140 and 150 of Appendix 7;
in line 170 - the balance of the property tax deduction for the costs of new construction or the acquisition of an object, which is carried over to the next tax period.
If a part of the property tax deduction provided for by Article 220 of the Code was provided to the taxpayer in previous tax periods, the value of line 170 of Appendix 7 is determined as the difference between the sum of the values of lines 080 of Appendix 7 and the sum of the values of lines 100, 120 and 150 of Appendix 7.
If the taxpayer did not use the property tax deduction in previous tax periods, the value of line 170 of Appendix 7 is determined as the difference between the sum of the values of lines 080 of Appendix 7 and the sum of the values of lines 120 and 150 of Appendix 7;
in line 180 - the balance of the property tax deduction for expenses on paying interest on targeted loans (credits) received from credit and other organizations of the Russian Federation, as well as on loans received for the purpose of refinancing (on-lending) loans (loans) for new construction or acquisition object, rolling over to the next tax period.
The sum of the values of lines 150 and 160 must not exceed the value of line 140 of Appendix 7; the sum of the values of lines 100, 120, 150 and 170 must not exceed the maximum amount of the property tax deduction to which the taxpayer is entitled; the sum of the values of lines 110, 130, 160 and 180 must also not exceed the maximum amount of the property tax deduction to which the taxpayer is entitled.
XIII. Completion of Appendix 8 "Calculation of expenses and deductions transactions with securities and derivative financialinstruments (PFIs), as well as on transactions carried out within the framework of an investment partnership" of the Declaration form and
13.1. Appendix 8 is completed in respect of expenses and deductions on transactions with securities, derivative financial instruments (DFIs), including transactions recorded on an individual investment account in accordance with Articles 214.1, 214.3, 214.4, 214.9 of the Code, as well as participation income taxpayer in investment partnerships, by filling in the following indicators:
in line 010 - the code of the type of operation is indicated in accordance with Appendix No. 8 to this Procedure;
in line 020 - the total amount of income received from the totality of completed transactions;
in line 030 - the total amount of expenses associated with the acquisition, sale, storage and redemption of securities and derivative financial instruments (DFIs), as well as for REPO transactions, the object of which are securities, for securities lending operations, for operations carried out in within the framework of an investment partnership;
in line 040 - the total amount of expenses accepted as a reduction in income for the totality of transactions performed. The value of this indicator is included in the amount of expenses accepted as a reduction in income received (line 050 of Section 2);
in line 050 - a sign of accounting for losses on income specified in line 020 of Appendix 8, received from the total of completed transactions with securities and derivative financial instruments (DFI), as well as from REPO transactions, the object of which are securities, from securities lending transactions , for operations carried out within the framework of an investment partnership: "1" is put down - if the loss (including the unaccounted loss of previous years) is taken into account in the reporting tax period; "0" is put down - if such a loss is not taken into account.
When the sign "0" is indicated in line 050 of Appendix 8, lines 051 and 052 of Appendix 8 are not filled in;
in line 051 - the code of the type of operation for which the loss is accepted, is filled in in accordance with Appendix No. 8 to this Procedure;
in line 052 - the total amount of loss received by the taxpayer as a reduction in income from the totality of transactions, including in previous tax periods, the amount of which is determined based on the amount of losses received by the taxpayer in previous tax periods (within 10 years) minus the amounts of losses taken into account when determining the tax deduction in previous tax periods. The value of this indicator is included in the amount of expenses accepted as a reduction in income received (line 050 of Section 2).
When reflecting a loss accepted as a reduction in income for the totality of transactions performed, the required number of lines 051 and 052 of Appendix 8 is filled in;
in line 060 - the total amount of the investment tax deduction provided for by subparagraph 1 of paragraph 1 of Article 219.1 of the Code, accepted for deduction for the totality of transactions performed. The value of this indicator is included in the amount of expenses accepted as a reduction in income received (line 040 of Section 2);
in line 070 - the total amount of the investment tax deduction provided for by subparagraph 3 of paragraph 1 of Article 219.1 of the Code, accepted for deduction for the totality of transactions performed.
The sum of lines 040, 052, 060, 070 of Appendix 8 cannot exceed the figure for line 020 of Appendix 8.
XIV. Filling out the Calculation to Appendix 1 "Calculation of income from the sale of real estate objects" of the Declaration form
14.1. In the Calculation of income from the sale, the income from the sale of real estate objects, reflected in Appendix 1, is calculated.
14.2. In the Calculation of income from the sale, income is calculated for tax purposes for each real estate object acquired into ownership after 01/01/2016, from the alienation of which in reporting period income was received, with the exception of income not subject to taxation in accordance with Article 217.1 of the Code.
If the information regarding the specified real estate objects does not fit on one page, then the required number of pages for the Calculation of income from the sale is filled in.
14.3. In the Calculation of income from the sale, the following indicators are indicated separately for each real estate object:
in line 010 - the cadastral number of the alienated real estate object;
in line 020 - cadastral value real estate object as of January 1 of the year in which the state registration of the transfer of ownership was carried out.
in line 030 - the amount of income from the sale of a real estate object based on the contract price;
in line 040 - the cadastral value indicated in line 020, multiplied by the coefficient established by paragraph 5 of Article 217.1 of the Code.
If the cadastral value of the real estate object specified in this paragraph is not determined as of January 1 of the year in which the state registration of the transfer of ownership of the specified object was carried out, a dash is put in this line;
in line 050 - the amount of income from the sale of real estate for tax purposes.
This line indicates the largest of the values indicated in lines 030 and 040.
The indicator of line 050 is transferred to the corresponding line 070 of Appendix 1.
XV. Filling in the Calculation for Appendix 5 "Calculation social tax deductions established by subparagraphs4 and 5 of paragraph 1 of Article 219 of the Tax Code of the RussianFederation" Declaration Form
15.1. The calculation of social tax deductions is intended to calculate the amounts of social tax deductions established by subparagraphs 4 and 5 of paragraph 1 of Article 219 of the Code, in terms of the amounts of pension contributions paid by the taxpayer under the contract (contracts) of non-state pension provision, insurance premiums paid by the taxpayer under the agreement (contracts) voluntary pension insurance, voluntary life insurance (if such contracts are concluded for a period of at least five years), additional insurance premiums for a funded pension reflected in Appendix 5.
If the information regarding the specified amounts of pension (insurance) contributions does not fit on one page, then the required number of pages of the Calculation of social tax deductions are filled in. The final data in this case is reflected only on the last page of the Calculation of social tax deductions.
15.2. In lines 010 - 060 of the Calculation of social tax deductions, the amount of social tax deductions is calculated in the amount of pension and (or) insurance contributions actually paid by the taxpayer in the tax period under the contract (contracts) of non-state pension provision, the contract of voluntary pension insurance and (or) the contract of voluntary insurance of life (if such an agreement is concluded for a period of at least five years), concluded (concluded) in one's own favor and (or) in favor of family members and (or) close relatives in accordance with the Family Code of the Russian Federation (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 1996, N 1, art. 16; 2018, N 32 (part 2), art. 5115) (spouses, parents and children, including adoptive parents and adopted children, grandfathers, grandmothers and grandchildren, full and half-blooded (having a common father or mother ) brothers and sisters), disabled children under guardianship (guardianship), by indicating the following indicators:
in line 010 - TIN of a non-state pension fund or insurance organization;
in line 020 - the checkpoint of a non-state pension fund or an insurance organization;
in line 021 - the code of the type of agreement on the basis of which the payment of pension and (or) insurance contributions was made: 1 - non-state pension provision agreement, 2 - voluntary pension insurance agreement, 3 - voluntary life insurance agreement;
in line 030 - the name of the non-state pension fund or insurance organization;
in lines 040, 050 - details of the contract for non-state pension provision, voluntary pension insurance or voluntary life insurance: date of conclusion of the contract (day, month, year in DD.MM.YYYY format) and contract number;
in line 060 - the total amount of pension and (or) insurance contributions actually paid by the taxpayer in the tax period under a contract of non-state pension provision, voluntary pension insurance or voluntary life insurance, accepted for deduction.
The amounts of pension and (or) insurance contributions under the contract (contracts) of non-state pension provision, voluntary pension insurance and (or) voluntary life insurance (if such contracts are concluded for a period of at least five years), concluded by a taxpayer with a non-state pension fund(funds) and (or) an insurance organization in their favor and (or) in favor of family members and (or) close relatives in accordance with the Family Code of the Russian Federation (spouses, parents and children, including adoptive parents and adopted children, grandfathers, grandmothers and grandchildren, full-blooded and half-blooded (having a common father or mother) brothers and sisters), disabled children under guardianship (guardianship) are indicated separately for each such agreement on the basis of documents confirming the expenses incurred by the taxpayer for the payment of the corresponding type of contributions.
Line 070 of the Calculation of social tax deductions calculates the amounts of social tax deductions in the amount of additional insurance contributions actually paid by the taxpayer in the tax period for the funded pension in accordance with Federal Law No. 56-FZ of April 30, 2008 and indicates the total amount actually paid by the taxpayer in the tax period additional insurance premiums for a funded pension that is deductible.
15.3. Line 080 of the Calculation of social tax deductions reflects the total amount of pension contributions paid by the taxpayer under the contract (contracts) of non-state pension provision, insurance premiums paid by the taxpayer under the contract (contracts) of voluntary pension insurance and (or) voluntary life insurance, additional insurance premiums for accumulative deductible pension (the sum of the values of the indicators of lines 060 and 070 of the Calculation of social tax deductions).
2010 tax returns 3-NDFL for 2009, 2008, 2007 are submitted. Declaration of income in 2009 in without fail carried out until April 30, 2010. Before approval new form 3-NDFL for 2009, you can use the current form of 2008 (see ). Submission of 3-personal income tax on a voluntary basis to receive social deductions and property tax deductions when buying a home is carried out at any time during the year. Refund of income tax for the periods 2006-2001 is possible, but only in court.
Reporting tax period | Approving legal act | |
2009 | Order of the Ministry of Finance of December 29, 2009 No. 145n |
Registered with the Ministry of Justice of the Russian Federation on January 29, 2010, registration number 16142. We already have a new form 3-NDFL, at the request of the client we fill out a declaration in the form of a new sample (this service is not yet available in other companies). |
2008 | Order of the Ministry of Finance of December 31, 2008 No. 153n | Download 3-NDFL 2008
|
2007 | Order of the Ministry of Finance dated December 29, 2007 No. 162n | Download 3-NDFL 2007 |
2006 | Order of the Ministry of Finance of December 23, 2005 No. 153n | Download 3-NDFL 2006 |
What is Form 3-NDFL?
The personal income tax return in the form 3-NDFL is the main reporting document of a taxpayer - an individual for income tax (PIT).
What is this strange acronym? Everything is pretty simple. The main tax for individuals in Russia is the personal income tax (in short - PIT). Previously, this type of tax was called "income tax", but due to inertia, this name is also used in everyday life as it is more convenient in speech. Declaration form as tax reporting citizens and individual entrepreneurs is accepted with the index "3", i.е. 3-NDFL. More often, citizens meet with the form of a certificate of income of an individual (2-NDFL), which is usually issued at the place of work.
The 3-NDFL tax return contains passport data, TIN, taxpayer registration address, all income for the year from various sources, tax deductions, actual expenses incurred (related to income generation).
There are four forms of tax reporting relating to individuals in Russia:
1-NDFL- personal income tax record card at the place of work (filled in by the employer);
2-personal income tax- form of certificate of income from the place of work (filled in by the employer);
3-personal income tax- the form of the tax declaration for the Personal Income Tax (PIT), incl. individual entrepreneurs;
4-personal income tax- a personal income tax return form, in which taxpayers indicate the amount of expected income from entrepreneurial activities and private practice in the current tax period (newly registered individual entrepreneurs for advance payment of tax).
duty or right
The obligation to fill out the 3-NDFL declaration does not arise for all citizens, but only in certain tax situations. The main criterion is the availability of income from which income tax has not been withheld. Even if tax payable does not arise from property transactions, it may still be necessary to declare income for 3-personal income tax and apply tax deductions at the request of the taxpayer. This is a necessary formality in order to report the absence of a tax base for income tax for a particular year of filing 3-NDFL. Also, the obligation to provide 3-personal income tax arises in the event of "cessation of payments" after receiving regular income (for example, when renting out real estate).
Deadlines for filing a 3-NDFL tax return
The deadline for filing a 3-NDFL tax return depends on the purpose of filing (mandatory or voluntary). If in the past year income was received from the sale of property subject to state registration, and / or income tax (personal income tax) is not withheld from income, then the 3-personal income tax return must be filed without fail.
The 3-NDFL tax return for the past year is submitted no later than April 30 of the following year in the following cases:
sale of real estate or their shares (apartments, rooms, cottages, land)
car sales
sale of a share in the authorized capital of an organization
sale of other property
receipt of income (dividends) from a foreign organization
receiving property under a donation agreement (if the value is indicated)
receiving insurance payments
receipt of income from which income tax is not withheld
V any time during the year a 3-personal income tax return for the past years can be filed to return income tax when claiming tax deductions (property deduction from the purchase of housing and mortgage interest, as well as social deductions on expenses for education, treatment, medicines, voluntary health insurance, voluntary pension insurance). Usage tax incentives through tax deductions is the right of the taxpayer, but is not an obligation. Therefore, there are no formal deadlines for filing a 3-NDFL tax return in such situations. The only limitation is the deadline for recalculating income tax. Taxes are recalculated by the tax authorities only for the last three completed tax periods. However, after the expiration of 3 years, the 3-NDFL declaration can still be submitted ( tax authorities cannot refuse to accept it).
The result of the tax return 3-NDFL
The financial result of a 3-NDFL tax return may vary depending on the tax situation.
Option 1. According to the results of the 3-NDFL tax return, income tax payable does not arise. This happens when a property is sold the tax base does not arise from such income (holding period of more than three years or the amount property deduction covers the proceeds from the sale).
Option 2. Income tax payable (the tax rate depends on the nature of the income) based on the results of the 3-personal income tax return.
The program for filling out tax returns in the form of 3-NDFL and 4-NDFL is necessary for anyone who wants to receive a property, social and standard tax deduction.
Here you can download a free program for filling out the 3-personal income tax declaration for 2018, 2017, 2016, 2015 reporting years and submitting them in subsequent years.
In 2019, a declaration for 2018 is submitted, because You report income received in 2018. For each reporting year, you must fill in the data in the appropriate software for the period for which you want to receive a tax deduction.
To fill it out, you need to collect all the documents and download the Declaration 2018 program. After downloading and installing it, you can start filling out the 3-NDFL declaration for tax deductions.
The 3-NDFL declaration program automatically generates the necessary sheets, depending on the entered data. You can download it at the bottom of the page.
If we compare filling it out by hand on forms, and through the program for filling out the 3-NDFL declaration, then the program is undoubtedly the leader here, because. it eliminates the occurrence of a number of errors when entering information into the forms by hand.
Also, if you are not confident in your abilities, and fill out the declaration for the first time, you can save the entered data to a USB flash drive and in tax office ask the inspector to correct the data you entered, in case of incorrect filling. Although such a problem should not arise if you fill out everything. After filling in all the required fields, the Declaration program will generate a printable form, as well as an example report. After that, you can print the 3-NDFL declaration, or save it in PDF format for later printing.
Every year, the Federal State Unitary Enterprise GNIVTs of the Federal Tax Service of Russia issues a free software to fill out the personal income tax return, you can also download them on the website
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