III. Filling in the cover page of the Declaration form
Form 3-NDFL approved by order of the Ministry of Finance of the Russian Federation of December 31, 2008 N 153н. The order comes into force starting from the submission of tax returns on personal income tax for the tax period of 2008. The deadline for submitting a 3-personal income tax return is from January 1 to April 30. Code form 3-NDFL according to KND 1151020.
Form 3-NDFL, tax return on personal income tax (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 provides for the printing of the Declaration output on the pages of the Declaration of a two-dimensional bar code. The program for the preparation of information in the form of 3-personal income tax and 4-personal income tax for 2008.
1.2. Corrections in the Declaration are not allowed.
1.3. The deformation of barcodes and the loss of information on sheets of the Declaration when using mechanical stationery to fasten sheets of the Declaration is not allowed.
1.4. When filling out the Declaration form, the values \u200b\u200bof the indicators are taken from the income statements 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 form of a Declaration, consisting of a certain number of familiarities (cells to accommodate one character). Each indicator is recorded in one field.
The exception is indicators whose values \u200b\u200bare the date, the correct or decimal fraction, as well as indicators whose units of measurement are monetary units.
The right or decimal fraction corresponds to two fields, separated by either the "/" ("slash") or the "." ("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 indicates the value of the indicator, consisting of whole monetary units, in the second - from the part of the corresponding currency.
Three fields are used in order to indicate the date: day (a field of two characters), a month (a field of two characters) and a year (a 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 of the Russian Federation before they are converted into the currency of the Russian Federation.
1.7. Taxpayer income and deductible expenses denominated in foreign currencies are translated into rubles at the exchange 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. Text and numeric fields of the Declaration form are filled from left to right, starting from the leftmost familiarity or from the left edge of the field reserved for recording the indicator value.
1.9. When filling out the “OKATO Code” indicator, under which eleven familiarities are assigned, free familiarities 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 filled page of the Declaration 3-NDFL form is the taxpayer identification number (hereinafter - TIN), as well as the name and initials of the taxpayer in capital letters.
A taxpayer who is not an individual entrepreneur has the right not to indicate the TIN in the Declaration submitted to the tax authority, taking into account clause 3.3.1 of this Procedure.
1.11. At the bottom of each filled page of the Declaration form, in the field "Reliability and completeness of the information indicated on this page, I confirm", 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 in block printed characters.
1.12.2. In the absence of any indicator, a dash is placed in all the familiarities of the corresponding field.
In case if to indicate any indicator it is not necessary to fill in all the familiarities of the corresponding field, a blank is put in the empty familiarities on the right side of the field. For example: when specifying the ten-digit TIN of the organization 5024002119 in the TIN field of twelve familiarities, the indicator is filled as follows: "5024002119--".
1.12.3. Fractional numerical indicators are filled in similarly to the rules for filling in integer numerical indicators. If the familiarity for indicating the fractional part is greater than the numbers, then a dash is placed in the free familiarity of the corresponding field. For example: if the indicator "share in the right of ownership" has a value of 1/3, then this indicator is indicated in two fields of three familiarities 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 framing 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 3-NDFL Declaration form, the taxpayer needs to put through the continuous numbering of the completed pages in the "Page" field.
The page number index (the "Page" field), having three familiarities, is written 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 should 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.
3-personal income tax declaration: current forms
The declaration for a particular year must be submitted in the form that was in effect at that time. The same rule applies to filing a revised tax return.
For example, if a taxpayer wants to file a tax return in the form of 3-personal income tax for 2015, then he needs to use the declaration form, which was valid in 2015.
As a general rule, a 3-personal income tax return is filed on time - no later than April 30 of the current year for the income of the previous year to be declared. If April 30 is a weekend, then the deadline is postponed to the next working day.
When filling out a 3-personal income tax return for tax return - the deadline is not limited to any date in the current year. In other words, you have the right to file such a declaration whenever you want, but no later than three years. For example, in 2019, you can file 3-personal income tax for 2018, 2017 and 2016 to receive tax deductions - tax refunds.
The forms of the declaration periodically change, but the composition, by and large, remains the same.
3-personal income tax declarations until 2019 (for 2017 and earlier):
- Title page - general information about the individual is indicated: full name, passport data, address of the place of registration (stay), TIN and other data.
It should be noted that individuals who are not individual entrepreneurs, having entered their TIN, have the right not to indicate passport data.
TIN can be found on the official website of the tax office. - Section 1 and Section 2 - are used to calculate the tax base, the amount of tax at different tax rates, the amount of tax payable / surcharge / refund from the budget.
- Sheets A, B, C, D, D1, D2, E1, E2, F, Z, And - are filled out only as necessary. For example, the following indicators are reflected in them:
- income that was 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 fill out all 19 sheets. Only the first 3 and plus additional ones are filled in, depending on the purpose of preparing the declaration.
3-personal income tax declarations from 2019 (for 2018 and later):
The total number of sheets from 20 over the past years has decreased to 13. Also, the letter names of the sheets have changed to "Appendix 1, 2, 3 ..."
Below you can download 3-personal income tax forms or fill them out online on our website!
CHOOSE A CONVENIENT FILLING OPTION: our program prepares declarations as pdf (for printing and filing on paper), and in xml format (for electronic submission via the Internet). Or you can try to fill out the declaration yourself by downloading the appropriate form below for the year you need.
Download 3-NDFL tax return forms for 2018, 2017, 2016, 2015 or fill out them online:
Tax return in the form of 3-personal income tax for 2018: Download form Fill out online
Order of the Federal Tax Service of Russia dated October 3, 2018 N MMV-7-11 / 569 @
(Registered in the Ministry of Justice of Russia 10.16.2018 N 52438)
Tax return in the form of 3-personal income tax for 2017:Download form Fill out online
(as amended on 10.25.2017 N MMV-7-11 / 822 @)
"On approval of the tax return form for personal income tax (form 3-NDFL), the procedure for filling it out, as well as the format for submitting a tax return on personal income tax in electronic form"
(Registered in the Ministry of Justice of Russia 15.12.2017 N 49266)
Tax return in the form of 3-personal income tax for 2016: Download form Fill out online
Order of the Federal Tax Service of Russia dated 12.24.2014 N MMV-7-11 / 671 @
(as amended on 10.10.2016 N MMV-7-11 / 552 @)
"On approval of the tax return form for personal income tax (form 3-NDFL), the procedure for filling it out, as well as the format for submitting a tax return on personal income tax in electronic form"
(Registered in the Ministry of Justice of Russia 10/18/2016 N 44076)
Tax return form 3-NDFL for 2015: Download form Fill out online
Order of the Federal Tax Service of Russia dated 12.24.2014 N MMV-7-11 / 671 @
(as amended on 11.25.2015 N MMV-7-11 / 544 @)
"On approval of the tax return form for personal income tax (form 3-NDFL), the procedure for filling it out, as well as the format for submitting a tax return on personal income tax in electronic form"
(Registered in the Ministry of Justice of Russia 12/18/2015 N 40163)
Tax return in the form of 3-personal income tax for 2014: Download form Fill out online
Order of the Federal Tax Service of Russia dated 12.24.2014 N MMV-7-11 / 671 @
"On approval of the tax return form for personal income tax (form 3-NDFL), the procedure for filling it out, as well as the format for submitting a tax return on personal income tax in electronic form"
(Registered in the Ministry of Justice of Russia on 01.30.2015 N 35796)
ORDER COMPLETING THE FORM OF TAX DECLARATION ON INCOME TAXINDIVIDUALS (FORM 3-NDFL)
I. General requirements for filling out a tax return formpersonal income tax
1.1. The personal income tax return form (hereinafter referred to as the “Declaration”) on paper is filled in 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 provides for printing a declaration on the pages of the declaration of a two-dimensional bar code.
1.2. Corrections in the Declaration are not allowed.
1.3. The deformation of barcodes and the loss of information on sheets of the Declaration when using mechanical stationery to fasten sheets of the Declaration is not allowed.
1.4. When filling out the Declaration form, the values \u200b\u200bof indicators from income statements 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 based on these documents are used.
1.5. Each indicator corresponds to one field in the form of the Declaration, consisting of a certain number of cells. Each indicator is recorded in one field.
The exception is indicators whose values \u200b\u200bare the date, the correct or decimal fraction, as well as indicators whose units of measurement are monetary units.
The right or decimal fraction corresponds to two fields, separated by either the "/" ("slash") or the "." ("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 indicates the value of the indicator, consisting of whole monetary units, in the second - from the part of the corresponding currency.
To indicate the date, three fields are used in order: day (field of two cells), month (field of two cells) and year (field of four cells), 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 of the Russian Federation, before they are converted into the currency of the Russian Federation.
1.7. Taxpayer income and deductible expenses denominated in foreign currencies are translated into rubles at the exchange 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. Text fields of the Declaration form are filled from left to right, starting from the leftmost cell, or from the left edge of the field reserved for recording the indicator value.
1.9. In the "OKTMO Code" indicator field, the code of the municipality is indicated. The OKTMO code is indicated in accordance with the All-Russian classifier of territories of municipalities OK 033-2013 (hereinafter - the OKTMO code).
When filling out the “OKTMO Code” indicator, under which eleven familiarity is allotted, free familiarity to the right of the code value if the OKTMO code has eight characters is not subject to filling with additional characters (filled with dashes). For example, for the eight-digit OKTMO code 12445698, the eleven-digit value "12445698 ---" is indicated in the "OKTMO Code" field.
1.10. At the top of each filled page of the Declaration form, the taxpayer identification number (hereinafter - TIN), as well as the name and initials of the taxpayer in capital letters are 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 filled page of the Declaration form, with the exception of page 001 of the Title page, in the field “Confirmation 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, are affixed.
1.12. Filling out the Declaration form without using software is subject to the following.
1.12.1. Filling in the numeric fields of the Declaration form is carried out in block letters from left to right.
1.12.2. In the absence of any indicator, a dash is placed in all cells of the corresponding field.
In case if to indicate any indicator it is not required to fill in all the cells of the corresponding field, a dash is put in the empty cells on the right side of the field. For example, when specifying the ten-digit TIN of the organization "5024002119" in the TIN field of twelve cells, the indicator is filled as follows: "5024002119--".
1.12.3. Fractional numerical indicators are filled in similarly to the rules for filling in integer numerical indicators. If there are more cells to indicate the fractional part than numbers, then a dash is placed in the free cells of the corresponding field. For example, if the indicator "Share (shares) in the right of 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 the fields and "3 -----" - in the second field.
1.12.4. If the information to be reflected in the Declaration is not placed on one page of the Sheet intended for their reflection, then the required number of pages of the corresponding Sheet is filled out. The final results in this case are reflected only on the last of the added pages.
1.13. The completion and submission of the Declaration prepared using the software is carried out taking into account the following.
1.13.1. The values \u200b\u200bof numerical indicators are aligned on the right (last) familiarity.
1.13.2. When printing on a printer, the absence of cell framing and dashes for unfilled cells is allowed. Signs must be printed in Courier New font, 16 to 18 points high.
1.14. After filling out and completing the Declaration form, the taxpayer needs to put through the continuous numbering of the completed pages in the "Page" field.
The page number metric ("Page" field), which has three cells, is written 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 should be attached to the Declaration.
1.16. The taxpayer or his representative is entitled to draw up and attach to the Declaration a register of documents annexed to the Declaration and confirming the information specified in the sections and annexes of the Declaration.
2.1. The Declaration Form consists of the title page, sections 1, 2, Appendices 1 to 8, as well as the Calculation to Appendix 1 "Calculation of income from the sale of real estate" (hereinafter - Calculation of income from sales) and Calculation to Appendix 5 "Calculation of social tax deductions established by subparagraphs 4 and 5 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation "(hereinafter - the Calculation of social tax deductions).
The title page, Sections 1, 2, must be completed by taxpayers submitting the Declaration.
Appendices 1 - 8, Calculation of income from sales and Calculation of social tax deductions are used to calculate the tax base and tax amounts and are filled out as necessary.
2.2. Appendix 1 of the Declaration form (hereinafter referred to as Appendix 1) is filled out on income taxable from sources in the Russian Federation, with the exception of income from business, advocacy and private practice.
2.3. Appendix 2 of the Declaration form (hereinafter - Appendix 2) is filled out on income taxable 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 entrepreneurial, advocate 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 for royalties, royalties for the creation, execution or other use of works of science, literature and art, royalties 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 the company’s participant in the event of liquidation of the company, upon reduction of the nominal value of the share in the authorized capital of the company, upon assignment of claim rights participation in shared construction (under a shared construction investment agreement or under another contract related to shared construction).
for new construction or the 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, and the land plots on which the acquired residential buildings are located, or the share (s) in them ;
for repayment of interest on target loans (credits) received from Russian organizations or individual entrepreneurs and actually spent on new construction or the acquisition in the Russian Federation of a residential building, apartment, room or share (s) in them, land plots provided for individual housing construction, and the land plots on which the acquired residential buildings are located, or the share (s) in them;
to repay interest on loans received from banks located on the territory of the Russian Federation for the purpose of refinancing (re-lending) loans for new construction or the acquisition in the Russian Federation of a residential building, apartment, room or share (s) in them, land provided for individual housing construction, and the land plots on which the acquired residential buildings are located, or the share (s) in them.
2.9. Appendix 8 of the Declaration form (hereinafter referred to as Appendix 8) is used to calculate the tax base for operations with securities and derivative financial instruments (PFIs), as well as for calculating the tax base for income from taxpayer participation in investment partnerships.
2.10. The calculation of the 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. The calculation of social tax deductions is intended for calculating social tax deductions for expenses on the payment of pension contributions under non-state pension schemes, insurance contributions under voluntary pension insurance agreements, voluntary life insurance and additional insurance contributions for funded pension established by subparagraphs 4 and 5 of paragraph 1 of Article 219 Codex.
III. Filling in the cover page of the Declaration form
3.1. The title page is filled out by the taxpayer (representative of the taxpayer), except for the section "Filled by an employee of the tax authority".
3.2. When filling out the Title page, the following shall be indicated:
1) tax period (code) and reporting year - the tax period code and the calendar year for which the Declaration is submitted are indicated:
tax period code "34" - if the taxpayer submits a Declaration for a calendar year,
the tax period code is "86" - in the event a taxpayer submits a Declaration in accordance with paragraph 3 of Article 229 of the Code;
2) adjustment number.
When submitting to the tax authority a primary Declaration filled out without using software, the requisite “adjustment number” is affixed “0--”, when submitting an updated Declaration filled out without using software, an “adjustment number” is indicated, which reflects which account has been updated The declaration is submitted to the tax authority (for example, "1--", "2--" and so on).
If a taxpayer detects in the Declaration filed by him with the tax authority the fact of non-reflection or incompleteness of reflection of information, as well as errors that underestimate the amount of tax payable, the taxpayer must make the necessary changes to the Declaration and submit to the tax authority an updated Declaration in the manner established by Article 81 Codex.
If a taxpayer finds in the Declaration submitted to the tax authority false information, as well as errors that do not underestimate the amount of tax payable, the taxpayer has the right to make the necessary changes to the Declaration and submit to the tax authority an updated Declaration in the manner established by Article 81 of the Code.
The updated Declaration shall be submitted to the tax authority in the form applicable in the tax period for which the corresponding changes are introduced.
When recalculating the tax base and tax amount, the results of tax audits conducted by the tax authority for the tax period for which the tax base and tax amount are recalculated are not taken into account.
3) submitted to the tax authority (code) - the code of the tax authority at the place of residence in the Russian Federation is indicated (if there is no place of residence in the Russian Federation - the code of the tax authority at the place of stay) of the taxpayer, to which the Declaration is submitted;
4) country code - indicates the numerical code of the country of which the taxpayer is a citizen. The country code is indicated in accordance with the All-Russian Classifier of the Countries of the World OK (hereinafter - the OKSM). If the taxpayer does not have citizenship, in the field "Country Code" the code of the country issuing the document proving his identity is indicated;
5) taxpayer category code - indicate the code of the category to which the taxpayer belongs, with respect to the income of which the Declaration is submitted, in accordance with Appendix No. 1 to this Procedure;
6) the surname, name, patronymic (hereinafter patronymic is indicated if available) of the taxpayer in full, without reduction, in accordance with the document proving the identity of the taxpayer. For foreign individuals, it is allowed to use the letters of the Latin alphabet when writing the family name, first name and patronymic;
7) personal data of the taxpayer:
7.1) date of birth (in figures day, month, year in the format DD.MM.YYYY) and place of birth - in accordance with the entry in the document certifying the identity of the taxpayer;
7.2) information about the taxpayer identity document:
the code of the type of the document certifying the identity of the taxpayer is filled out in accordance with Appendix N 2 to this Procedure;
series and number - details (series and number) of the document certifying the identity of the individual are indicated, the "N" sign is not affixed, the series and number of the document are separated by the "" ("space");
by whom it is issued - the name (abbreviated name) of the authority issuing the document proving the identity of the individual is indicated;
date of issue - the date of issue of the identity document of the individual is indicated (in figures day, month, year in the format DD.MM.YYYY).
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 put down in the corresponding field, in the absence of such a status - 2;
9) contact telephone number. The telephone number of the taxpayer or his representative shall be indicated with the telephone code of the country (for individuals residing outside the Russian Federation) and other telephone codes required to provide telephone communications. The phone number is indicated in the following format: "8", code, number; between the "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 a document confirming the authority of a taxpayer representative to sign the Declaration attached to the Declaration;
12) in the section of the cover sheet "Reliability and completeness of the information specified in this Declaration, I confirm" the necessary information is filled out in the following order:
a) if the accuracy and completeness of the information is confirmed by the taxpayer himself, 1 shall be entered in the field consisting of one cell; if the accuracy and completeness of the information is confirmed by the representative of the taxpayer - 2;
b) if the accuracy and completeness of the information is confirmed by the taxpayer himself, the place designated for signature shall be affixed with his personal signature, as well as the date of signing of the Declaration (in figures day, month, year in the format DD.MM.YYYY);
c) if the accuracy and completeness of the information is confirmed by the representative of the taxpayer - organization, then in the field "(surname, name, patronymic<*> representative of the taxpayer) "indicates the surname, name, patronymic of the general director of the organization - the representative of the taxpayer in accordance with the constituent documents and affixes the signature of the authorized person, as well as the date of signature (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 "(surname, name, patronymic<*> representative of the taxpayer) "the surname, name, patronymic of the representative of the taxpayer shall be indicated in accordance with the identification document, and the personal signature of the representative of the taxpayer shall be affixed, as well as the date of signature (in figures day, month, year in the format DD.MM.YYYY);
e) in the field "Name and details of the document confirming the authority of the representative of the taxpayer" the name and details of the document confirming the authority of the representative of the taxpayer shall be indicated;
13) the section of the title page "Filled by an employee of the tax authority" contains information about the code for 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 that has adopted the Declaration, his signature.
IV. Filling out Section 1 "Information on tax amounts, payable (surcharge) to the budget / return from the budget "declaration forms
4.1. Section 1, which reflects the amount of tax payable (surcharge) to the budget or return from the budget, is filled out after filling in the required number of Sections 2 of the Declaration form on the basis of the calculations made in Sections 2.
If the results of the calculations determine the amount to be returned from the budget for the tax that was paid (withheld) in various administrative-territorial entities, as well as in the case of determining the amount of tax payable (surcharge) for various codes (return from various codes) of the budget classification of tax revenues of budgets, Section 1 is filled out separately for each OKTMO code and the 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 budget classification of tax revenues of budgets.
4.2. Section 010 of Section 1 shall bear down: 1 - if the tax amounts payable (surcharge) to the budget have been determined by the calculation results, 2 - the tax amounts payable from the budget, 3 - if there are no tax amounts payable (surcharge) to the budget, or return from the budget.
4.3. If the results of the calculations determine the amount of tax payable (surcharge) to the budget, when completing 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 (surcharge) to the budget should be credited;
in line 030 - the code for OKTMO of the municipality at the place of residence (place of registration) in whose territory tax is paid (surcharge);
in line 040 - the total amount of tax payable (surcharge) to the budget;
line 050 is zero.
4.4. If the results of calculations determine the amount of excessively paid tax (there is a tax amount to be refunded from the budget), when completing Section 1, the following shall be indicated:
in line 020 - the code of the budget classification of tax revenues, according to which the tax amount should be refunded from the budget;
in line 030 - the code for OKTMO of the object of the municipality at the place of residence (place of registration) of the taxpayer in whose territory the tax was paid, the overpayment of which must be returned from the budget on the basis of the Declaration (if the tax was withheld by the tax agent, then the code for OKTMO is filled out from the information about personal income (form 2-personal income tax));
line 040 is zero;
in line 050 - the total tax amount to be refunded from the budget.
4.5. In the event that the results of the calculations did not reveal the amount of tax payable (surcharge) to the budget or return from the budget, when completing Section 1, the following shall be indicated:
in line 020 - the code for budget classification of tax revenues of budgets corresponding to the type of tax income for which no tax amounts payable (extra charge) to the budget or return from the budget were revealed;
in line 030 - the code for OKTMO of the municipality at the place of residence (place of registration) of the taxpayer;
in lines 040 and 050 zero is put down.
V. Filling out Section 2 "Calculation of the tax base and amount tax on income taxed 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 return from the budget, for income taxed at the rate specified in the indicator field 001 of Section 2.
5.2. If the taxpayer received income taxed at different tax rates in the tax period, then the calculation of the tax base and the amount of tax payable to the budget (return from the budget) is filled out on a separate sheet for the amount of taxes on income taxed at 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 attribute shall be affixed:
1 - when reflecting income from equity participation in the organization in the form of dividends;
2 - when reflecting income in the form of amounts 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 (surcharge) to the budget or return 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 profit amounts of controlled foreign companies, is made on a separate sheet.
5.3. The total amount of income, with the exception of income in the form of profit amounts of controlled foreign companies, received by the taxpayer in the tax period for which a Declaration is submitted (line 010), taxable at the rate specified in the indicator field 001 of Section 2, is determined by adding the following indicators:
the amount of income taxed at the corresponding 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 corresponding tax rate specified in lines 070 of Appendix 2 (in case of receipt of income from sources outside the Russian Federation);
the total amount of income from business, advocacy and private practice, indicated 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 corresponding tax rate specified in lines 070 of Appendix 1 and in lines 070 of Appendix 2.
When filling out this line, the amount of income in the form of the amount of profit of controlled foreign companies is not taken into account.
5.4. Total income, excluding income in the form of profits of controlled foreign companies, not taxable (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, with the exception of income in the form of profit amounts of controlled foreign companies, subject to taxation (line 030), is calculated by subtracting from the indicator in line 010 the indicator in line 020.
5.6. The amount of tax deductions, reducing the tax base (line 040), is determined by adding the values \u200b\u200bof the following indicators:
the amount of professional tax deductions provided for in Article 221 of the Code (the sum of the values \u200b\u200bof 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 investment tax deduction provided for in subparagraph 2 of paragraph 1 of Article 219.1 of the Code (the sum of the values \u200b\u200bof the indicators of lines 070, 181, 200 and 210 of Appendix 5);
the amount of property tax deductions for 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 for the sale of shares in the authorized capital and for the assignment of a claim under an agreement on participation in shared construction, stipulated by 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 \u200b\u200bof 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 on the totality of transactions (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, which is deductible for the totality of transactions (indicator on line 070 of Appendix 8).
If the calculation of the tax base and the amount of tax is made in respect of income taxable not at the tax rate of 13 percent, then line 040 shall be zero.
5.7. The amount of tax deductions (line 040) and the amount of expenses taken to reduce income received (line 050), in the aggregate, cannot exceed the value of the indicator of line 030.
5.8. The amount of expenses taken to reduce the income received (line 050) is determined by indicating the amount of expenses (losses) on the totality of transactions with securities, derivative financial instruments, 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 operations performed by the taxpayer in the framework of participation in investment partnerships (the sum of the values \u200b\u200bof the indicators of lines 040 and 052 of Appendix 8).
5.9. The total amount of income in the form of the profit amounts of controlled foreign companies (line 051) is determined based on the amounts of this type of income taxed at the corresponding tax rate indicated in lines 070 of Appendix 2.
5.10. The tax base is shown on line 060 and is calculated as the difference between the total income, with the exception of income in the form of profit of controlled foreign companies subject to taxation (line 030), the total amount of income in the form of profit of controlled foreign companies (line 051), and the total the sum of tax deductions (line 040) and expenses taken to reduce the income received, reflected on line 050. If the result is negative or equal to zero, then line 060 is set to zero.
5.11. To calculate the amount of tax on income taxed at a certain tax rate payable (surcharge) or refunded 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 amount of tax withheld at the source of payment of income taxed at the same 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 respect of income in the form of material benefits.
This line is filled in by taxpayers - tax residents of the Russian Federation, who have received confirmation from the tax authority of the right to property tax deduction for expenses incurred for new construction or acquisition of property provided for in Article 220 of the Code, after the income tax in the form of material benefits received from savings on interest for the use of borrowed (credit) funds issued for new construction or the purchase of a residential building in the Russian Federation, apartments, rooms or shares (shares) in them, land plots provided for individual housing construction, and the land plots on which the acquired houses are located, or the share (shares) in them, was actually withheld by tax agents at a rate of 35 percent.
Line 090 is filled only when calculating the amount of personal income tax, taxable at a rate of 35 percent. If the calculation of the tax base and the amount of tax is made in respect of income taxed at other tax rates, this line shall be zero;
in line 100 - the amount of the trade fee paid in the tax period to be set off in accordance with the provisions of paragraph 5 of Article 225 of the Code.
At the same time, the value of the indicator of line 100 cannot exceed the value of the indicator of line 070.
line 110 - the amount of tax actually paid by the taxpayer for the reporting tax period in the form of advance payments to be 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 to be set off 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 the actual income received by the taxpayer for the tax period from the employment from individuals for the basis of a patent issued in accordance with Federal Law of July 25, 2002 N 115-ФЗ "On the Legal Status of Foreign Citizens in the Russian Federation" (Collection of Legislation of the Russian Federation, 2002, N 30, Article 3032; 2018, N 30, Article 4551);
in line 130 - the total amount of tax paid in foreign countries to be offset in the Russian Federation (the totality of the values \u200b\u200bof lines 130 of Appendix 2);
in line 140 - the amount of tax paid in connection with the application of the patent system of taxation, to be offset in accordance with the provisions of paragraph 7 of Article 346.45 of the Code;
in line 150 - the amount of tax payable (surcharge) to the budget for income taxed at the rate specified in the indicator field 001 of Section 2;
in line 160 - the amount of tax to be refunded 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 line 160 is set to zero.
At the same time, the value of the indicator of line 160 cannot exceed the set of values \u200b\u200bof the indicators of lines 080, 090 and 110.
VI. Filling out Appendix 1 "Income from sources in the Russian Federation "declaration forms
6.1. Appendix 1 calculates the amount of income received by the taxpayer from all sources in the Russian Federation and the corresponding tax amounts calculated and withheld at the source of payment of income for the tax period.
6.2. Appendix 1 indicates the amount of income from all sources of payment.
If information regarding income is not placed on one page, then the required number of pages of Appendix 1 is filled out.
6.3. In Appendix 1, the following indicators are indicated separately for each source of payment of income and for each tax rate:
in line 010, the tax rate applicable to income in accordance with the provisions of Article 224 of the Code;
in line 020 - the code of the type of income (in accordance with Appendix N 3 to this Procedure);
line 030 - TIN of the source of income payment;
line 040 - PPC of the source of income payment;
in line 050 - code on OKTMO of the source of payment of income;
in line 060 - the name of the source of payment of income (if the source of payment of income is an individual, then the surname, name, middle name, TIN (if any) of the individual who paid the income is indicated). If it is impossible to conclude on the basis of the documents at the disposal of the taxpayer about the name of the source of payment of income, in line 060 it is allowed to 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 tax withheld (if the person - the source of payment of income 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 with banks, in excess of the amounts specified in Article 214.2 of the Code;
amounts of savings on interest upon receipt of borrowed (credit) funds, in part of exceeding the amounts specified in paragraph 2 of Article 212 of the Code;
in the form of fees for the use of funds of members of a credit consumer cooperative (shareholders), as well as interest for the use by an agricultural credit consumer cooperative of funds raised in the form of loans from members of an agricultural credit consumer cooperative or associate members of an agricultural credit consumer cooperative, in excess of the amounts indicated 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 the 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 as interest on mortgage-backed bonds issued before 01/01/2007, as well as on the income of the founders of trust management of mortgage-backed loans received on the basis of the acquisition of mortgage participation certificates issued by the mortgage-backed manager before 01/01. 2007.
6.5. Taxpayers recognized as refugees or granted temporary asylum in the Russian Federation in accordance with the Federal Law of 19.02.1993 N 4528-1 "On Refugees" (Rossiyskaya Gazeta, 1997, June 3, 2018, January 9) indicate income from labor activities received from the moment they were recognized as refugees or received temporary asylum in the territory of the Russian Federation by filling in line 010 of Appendix 1 with a tax rate of 13 percent.
VII. Filling out Appendix 2 "Income from sources outside the Russian Federation taxableat the rate of (001) __% "of the declaration form
7.1. Appendix 2 is filled out only by taxpayers who are tax residents of the Russian Federation.
7.2. Appendix 2 indicates the amount of income from all sources of payment outside the Russian Federation, taxable at the rate indicated in the field of indicator 001 of Appendix 2.
If in the tax period incomes have been received for which various tax rates have been established in the Russian Federation, then the corresponding calculations are made on separate pages of Appendix 2.
If information regarding all income taxable at the relevant rate is not placed on one page, then the required number of pages of Appendix 2 with the given tax rate is filled out.
7.3. In Appendix 2, the following indicators are indicated separately for each source of payment of income:
in line 010 - country code - the digital code of the country from which the income was received, according to OKSM;
in line 020 - the name of the source of income, when writing which the use of letters of the Latin alphabet is allowed. If based on the documents at the disposal of the taxpayer it is impossible to conclude on the name of the source of payment of income, in line 020 it is allowed to 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 type of income code is filled out in accordance with Appendix N 4 to this Procedure;
line 032 - a unique digital number of the controlled foreign company, which is the source of income in the form of the profit amount of the controlled foreign company, reflected by the taxpayer in relation to this foreign organization in the Notification of controlled foreign companies submitted to it in accordance with Article 25.14 of the Code. Line 032 is filled out only if income is reflected in the Declaration as the amount of profit of the controlled foreign company;
in line 040 - date of receipt of income (in figures day, month, year in the format DD.MM.YYYY);
For income, in the form of the profit amount of a controlled foreign company, line 050 indicates the average exchange rate of the foreign currency to the ruble of the Russian Federation, established by the Bank of Russia, determined for the period for which financial statements for the financial year are prepared in accordance with the personal law of such a company.
When determining the amount of profit (loss) of a controlled foreign company in accordance with subparagraph 2 of paragraph 1 of Article 309.1 of the Code, line 050 shall indicate the average rate of foreign currency to 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 ) a 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 from the liquidation of a foreign organization (termination (liquidation) of a foreign structure without the formation of a 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, exempted 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 selected by the taxpayer in accordance with paragraph 14 of Article 309.1 of the Code: 1 - according to the financial statements of the controlled foreign company, 2 - according to the rules established for Russian organizations;
in line 080 - tax payment date (in figures day, month, year in DD.MM.YYYY format);
in line 100 - the amount of tax paid in a foreign country in foreign currency - on the basis of a document on income received and on tax payment outside the Russian Federation, confirmed by the tax (financial) body of the corresponding foreign state. In the event that income was received repeatedly from the same source of payment, then the amount of income, tax amounts paid 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, calculated in rubles, determined by multiplying the amount of tax paid in a foreign state in foreign currency by the foreign exchange rate to the ruble set by the Bank of Russia on the date of tax payment;
line 115 - 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 income payment);
in line 120 - the estimated tax amount 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 corresponding tax rate established by the legislation of the Russian Federation, taking into account those provided for in chapter 23 "Income tax individuals "Code of tax deductions for such income;
in line 130 - the estimated tax amount to be offset (reduced) in the Russian Federation.
Line 130 “Estimated tax amount to be offset (reduced) in the Russian Federation” must correspond to the aggregate amount of tax paid in a foreign country in 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 income) (line 115), but cannot exceed the amount of tax calculated on such income in the Russian Federation at the corresponding tax rate (line 120).
Line 130 "Estimated tax amount to be offset (reduced) in the Russian Federation" is determined separately in relation to taxes paid in each foreign state in relation to which an agreement (agreement) on avoidance of double taxation is valid in the relevant tax period (or part thereof) .
Viii. Filling in Appendix 3 "Income received from entrepreneurial, legal activityand private practice, as well as calculating professionaltax deductions established by paragraphs 2, 3 of Article 221Tax Code of the Russian Federation "Declaration Form
8.1. Lines 010 - 100 of Appendix 3 are filled in on 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 law office;
notaries;
arbitration managers;
private appraisers;
private patent attorneys;
picks;
other persons engaged in private practice in the manner established by the legislation of the Russian Federation.
For each type of activity, the indicated paragraphs of Appendix 3 are filled out separately.
The calculation of the final data is made on the last filled page of Appendix 3.
8.2. In lines 010 - 020 of Appendix 3 the following indicators are indicated:
in line 010 - the code of the type of activity in accordance with Appendix N 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.
Attorneys who have established an attorney’s office, notaries, and other private practitioners, including persons engaged in the activities of an arbitration manager, have a dash in line 020.
8.3. In lines 030 - 044 of Appendix 3 the following indicators are indicated:
in line 030 - the amount of income received for each type of activity;
in line 040 - the amount of expenses actually incurred, which are recorded as part of the professional tax deduction for each type of activity.
The 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;
line 043 - the amount of expenses on payments and remuneration in favor of individuals;
line 044 - the amount of other expenses directly related to the extraction of income.
If an individual carrying out entrepreneurial activity without forming a legal entity and registered as an individual entrepreneur does not have documented expenses related to entrepreneurial activity, line 060 of Appendix 3 shall be filled out.
8.4. In lines 050 - 070 of Appendix 3, the following totals are indicated:
in line 050 - the total amount of income, which is calculated as the sum of the values \u200b\u200bof the indicator of lines 030 for each activity;
in line 060 - the amount of the professional tax deduction, which is calculated as the sum of the values \u200b\u200bof 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, can not be documented;
in line 070 - the amount of advance payments actually paid (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 out only by those taxpayers who have independently adjusted the tax base and the amount of personal income tax according to the results of the past tax period in accordance with the provisions of paragraph 6 of Article 105.3 of the Code if goods prices are used in transactions with related parties ( works, services) that do not correspond to market prices:
line 090 shall indicate 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 have received income from sources specified in Appendices 1 - 2.
Lines 110 - 150 of Appendix 3 are filled out separately for income from sources in the Russian Federation and for income from sources outside the Russian Federation:
line 110 shall bear 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 for 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 royalties for the creation, execution or other use of works of science, literature and art, royalties to authors of discoveries, inventions, utility models and industrial designs .
Moreover, a negative financial result obtained from one source of payment of income does not reduce the financial result obtained from another source of payment of income;
line 140 shall indicate 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 limits of the standard;
line 150 calculates the total amount of expenses accepted for deduction by adding the values \u200b\u200bof the indicators of lines 120 - 140.
IX. Filling in Appendix 4 "Calculation of the amount of income, tax-free "declaration form
9.1. Appendix 4 indicates the amounts of income that are not taxable in accordance with the provisions of Article 217 of the Code:
in line 010 - the amount of one-time financial assistance received by the taxpayer in the reporting tax period from all employers at the birth (adoption) of a child, not subject to taxation in accordance with the fourth paragraph of paragraph 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 may not exceed 4,000 rubles;
in line 090 - the total amount of assistance (in cash and in kind), as well as the value of gifts received by veterans of the Great Patriotic War, workers of the rear of the Great Patriotic War, invalids of the Great Patriotic War, widows of military personnel who died during the war with Finland, the Great Patriotic War , wars with Japan, widows of deceased invalids of World War II and former prisoners of Nazi concentration camps, prisons and ghettos, former prisoners of war during World War II, as well as imperfectly summer prisoners of concentration camps, ghettos and other places of forced detention created by the Nazis and their allies during the Second World War, and not subject to taxation on the basis of paragraph 33 of Article 217 of the Code (except for the amounts of assistance and the cost of gifts from the budget, the budget system of the Russian Federation and funds of foreign states), - in an amount not exceeding 10,000 rubles;
line 100 - the total amount of contributions paid by all employers of the taxpayer in accordance with Federal Law of 30.04.2008 N 56-ФЗ "On additional insurance contributions for funded pension and state support for the formation of pension savings" (Collection of legislation of the Russian Federation, 2008, N 18 , Art. 1943; 2018, N 24, Art. 3405) (hereinafter - the Federal Law dated 30.04.2008 N 56-ФЗ), 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;
line 120 - the total amount of tax-free income, which is defined as the sum of the values \u200b\u200bof 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 and social tax deductions, as well as investmenttax deductions established by Article 219.1 of the Taxcode of the Russian Federation "form of the Declaration
10.1. Appendix 5 is completed 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 statements of personal income (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:
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 per child to the parent, spouse of the parent, adoptive parent, guardian, guardian, adoptive parent, spouse of the adoptive parent;
in line 040 - the amount of the standard tax deduction per child for the sole parent (adoptive parent), adoptive parent, guardian, trustee, as well as one of the parents (adoptive parents) in case of refusal of the other parent (adoptive parent) to receive it;
in line 050 - the amount of the standard tax deduction to the parent, spouse (parent) of the parent, adoptive parent, guardian, guardian, adoptive parent, spouse (spouse) of the adoptive parent for a disabled child under the age of 18, per full-time student, graduate student, intern , intern, student, cadet under the age of 24 years, who is a disabled person of I or II group;
in line 060 - the amount of the standard tax deduction for the single parent (adoptive parent), adoptive parent, guardian, trustee, and also one of the parents (adoptive parents) in case of refusal of the other parent (adoptive parent) to receive a tax deduction for a disabled child under the age of 18 years, full-time student, graduate student, intern, intern, student, cadet under the age of 24 years, who is a disabled person of I or II group;
line 070 - the total amount of standard tax deductions provided by tax agents during the reporting tax period;
in line 080 - the total amount of standard tax deductions declared under the Declaration. This indicator is calculated as the difference between the sum of the values \u200b\u200bof the indicators of lines 010 - 060 and the indicator on 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, for which the restrictions established by paragraph 2 of Article 219 of the Code apply), by indicating the following indicators:
in line 090 - the amount of social tax deduction in accordance with subparagraph 1 of paragraph 1 of Article 219 of the Code. The value of this indicator should 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 amount of income indicated in line 030 of Section 2 of the Declaration;
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, and former wards under the age of 24 years 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 guardian);
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 of the Russian Federation in the amount of expenses actually incurred;
in line 120 - the total amount of social tax deductions for which the restriction established by paragraph 2 of Article 219 of the Code, which is determined by summing up the values \u200b\u200bof indicators reflected in lines 090 - 110, does not apply.
10.5. Lines 130 - 190 of Appendix 5 shall calculate the social tax deductions established by Article 219 of the Code, 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 training, as well as for training his brother (sister) under the age of 24 years of full-time education in educational institutions;
in line 140 - the amount of the social tax deduction provided in accordance with the first paragraph 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 of medical services (excluding expenses for expensive types of treatment) and drugs for medical use ;
in line 150 - the amount of the social tax deduction provided in accordance with the second paragraph of subparagraph 3 of paragraph 1 of Article 219 of the Code, in the amount paid by the taxpayer in the tax period of insurance premiums under voluntary personal insurance agreements, as well as under voluntary insurance agreements of his spouse, parents, children (including adopted) under the age of 18 years, wards under the age of 18 years;
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 contributions paid by the taxpayer under non-state pension schemes, voluntary pension insurance and voluntary life insurance, additional insurance contributions for funded pension.
To calculate the value of the indicator of the line 160 of Appendix 5, the corresponding values \u200b\u200bof the indicators of the lines 010 - 080 of the Settlement to Appendix 5 are filled 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 by the taxpayer in the tax period for an independent assessment of his qualifications for compliance with qualification requirements in organizations engaged in such activities in accordance with the law Russian Federation;
in line 180 - the total amount of social tax deductions for which the restriction established by paragraph 2 of Article 219 of the Code is applied, determined by summing up the values \u200b\u200bof indicators reflected in lines 130 - 170 (this amount of values \u200b\u200bshould not exceed 120,000 rubles);
line 181 - the total amount of social tax deductions provided by tax agents during the reporting tax period;
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 \u200b\u200bof 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 \u200b\u200bof lines 080 and 190 of Appendix 5.
10.7. In lines 210 - 220 of Appendix 5, the taxpayer shall indicate 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 money contributed by the taxpayer in the tax period to the 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 periods, subject to recovery in accordance with the provisions of subparagraph 4 of paragraph 3 of Article 219.1 of the Code.
Xi. Filling in Appendix 6 "Calculation property tax deductions for income from salesproperty and property rights, as well as tax deductions,established by paragraph two of subparagraph 2 of paragraph 2 of Article220 of the Tax Code of the Russian Federation "declaration forms
11.1. Appendix 6 is completed by individuals - tax residents of the Russian Federation.
11.2. In lines 010 - 040 of Appendix 6, property tax deductions established by Article 220 of the Code are calculated for income derived from the sale of residential buildings, apartments, rooms, including privatized residential premises, summer cottages, 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 in Article 220 of the Code, within 1,000,000 rubles, lines 010 and 030 of Appendix 6 are filled in.
To determine the amount of property tax deduction within the amount of actually incurred and documented expenses associated with the acquisition of the sold property, lines 020 and 040 of Appendix 6 are filled out.
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 (except for the share (s) in the specified property), - in the amount of income received from sales of the specified property, but not more than 1 000 000 rubles;
in line 020 - the amount of actually incurred and documented expenses associated with the acquisition of residential houses, apartments, rooms, including privatized residential premises, cottages, garden houses or land (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 (s) of residential buildings, apartments, rooms, including privatized residential premises, 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 size;
in line 040 - the amount of actually incurred and documented expenses associated with the acquisition of a share (s) of residential buildings, apartments, rooms, including privatized residential premises, cottages, garden houses or land, but not more than the amount of income received from the sale of the specified property .
At the same time, the sum of the values \u200b\u200bof 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 relation to income received from the sale of residential buildings, apartments, rooms, including privatized residential premises, summer cottages, garden houses or land plots or shares (shares) in the specified property.
11.3. In lines 050 - 060 of Appendix 6, property tax deductions established by Article 220 of the Code are calculated for income derived from the sale of other real estate (with the exception of residential buildings, apartments, rooms, including privatized residential premises, cottages, garden houses or land plots or share (s) in the specified property), by indicating the following indicators:
in line 050 - the amount of the property tax deduction on income from the sale of other real estate, - in the amount of income received from the sale of the specified 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 property tax deduction on 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. In line 090 of Appendix 6, the property tax deductions provided for in Article 220 of the Code are calculated for income in the form of the redemption value of the land plot and (or) another real estate object located on it received by the taxpayer in cash or in kind, in case of seizure of the said property for state or municipal needs by indicating the total amount of the corresponding property tax deduction.
11.6. In lines 100 - 110 of Appendix 6, property tax deductions, provided for by subparagraphs 2.1 and 2.2 of paragraph 2 of Article 220 of the Code, are calculated for income received from the sale of property (property rights) received during the liquidation of a foreign organization (termination (liquidation) of a foreign structure without formation of a 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 in the exercise of property rights (including shares, units) acquired from a controlled foreign company:
line 100 shall indicate the total amount of the property tax deduction equal to the value of the property (property rights) according to the accounting records of the liquidated organization as of the date of receipt of the 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 of Article 217 of the Code, but not higher than the market value of 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 exercise of property rights (including shares, units), 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, upon withdrawal from the company, upon transfer of funds (property) to the company’s participant in the event of liquidation of the company, while reducing the cost of a share in the authorized capital of the company, upon assignment of rights of claim under an agreement on participation in shared construction (under an investment agreement on shared construction or under another contract related to shared construction ):
lines 120, 130, 140, 150 of Appendix 6 shall indicate the amount of actually incurred and documented expenses accepted for deduction, respectively, when selling a share (its part) in the authorized capital of the company, when leaving the company, when transferring funds (property) to the participant of the company in the event of liquidation of the company, if the face value of the share in the charter capital of the company is reduced, if the rights of claim are assigned under the contract for participation in shared construction (under an investment contract for shared construction or other thief of equity construction), but not more than the corresponding revenue.
Moreover, a negative financial result obtained from one source of payment of income does not reduce the financial result obtained from another source of payment of income.
11.8. Line 160 of Appendix 6 shall indicate the total amount of property tax deductions and expenses accepted for deduction, which is determined by adding the values \u200b\u200bof the indicators of lines 010, 020, 030, 040, 050, 060, 070, 080, 090, 100, 110, 120, 130 , 140, 150 of 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 in Appendix 7 "Calculation of property tax deductions for expenses for new construction oracquisition of real estatedeclaration forms
12.1. Appendix 7 is filled out by individuals - tax residents of the Russian Federation.
12.2. In Appendix 7, property tax deductions are calculated for the costs of new construction or the acquisition of an object (s) of real estate provided for in Article 220 of the Code.
12.3. If the taxpayer 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 containing information about the objects and expenses incurred are filled out. Moreover, 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 Appendix 7 contain information on each fact of new construction or the 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 the share (s) in them (hereinafter referred to as the object), according to which the property tax deduction is calculated or calculated earlier, and made by the taxpayer for this object, documented Expected Expenses:
line 010 indicates the code of the name of the object in accordance with Appendix N 6 to this Procedure;
line 020 indicates the code of the taxpayer attribute in accordance with Appendix N 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 a cadastral number of the object, the conditional number of the object is indicated; in the absence of a cadastral and conditional number of the object, the inventory number of the object is indicated; in the absence of cadastral, conditional and inventory number of the object, line 031 is not filled;
line 032 indicates the location of the object. Line 032 may not be filled when lines 030 and 031 are filled;
line 040 indicates the date of the act on the transfer of the apartment, room or share (s) in them (in figures day, month, year in the format DD.MM.YYYY);
line 050 indicates the date of registration of ownership of a house, apartment, room or share (share) in them (in figures day, month, year in the format DD.MM.YYYY);
line 060 indicates the date of registration of ownership of the land, in case the right to deduction is claimed in terms of the cost of acquiring the land or its 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 property;
line 080 shall indicate the amount of expenses actually incurred by the taxpayer for new construction or acquisition of an object, but not more than the maximum size of the property tax deduction to which the taxpayer is entitled (excluding the amounts aimed at paying off 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 (re-lending) loans (loans) for new construction or acquisition of an object).
In the case of filling out several Annexes 7, the sum of the values \u200b\u200bof the indicators of lines 080 of all Annexes 7 may not exceed the maximum size of the property tax deduction to which the taxpayer is entitled (excluding the amounts aimed at repaying 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 (re-lending) loans (loans) for new construction or 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 the facility, as well as on loans received for the purpose of refinancing (re-crediting) loans (loans) on new construction or acquisition of the facility.
In the event that, on the basis of the Declaration, a property tax deduction is declared for expenses on 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-crediting) of such loans ( loans), the value of line 090 shall 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 the property tax deduction for expenses for new construction or acquisition of the property, taken into account when determining the tax base for previous tax periods on the basis of the 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 by tax agents (employers) based on notifications from the tax authority;
in line 110 - the amount of the property tax deduction on interest expenses on target loans (credits) actually spent on new construction or acquisition of an object, as well as on loans received for the purpose of refinancing (re-crediting) loans (loans) for new construction or acquisition facility, 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 specified expenses provided in previous tax periods by tax agents (employers) based on notifications from the tax authority;
line 120 - the amount of the property tax deduction for expenses for new construction or acquisition of an object provided in the tax reporting period by a tax agent (employer) on the basis of a notification from the tax authority;
line 130 - the amount of the property tax deduction on interest expenses on target loans (credits) received from credit and other organizations of the Russian Federation, as well as on loans received for the purpose of refinancing (refinancing) loans (loans) for new construction or acquisition an object provided in the tax reporting period by a tax agent (employer) on the basis of a notification from the tax authority;
in line 140 - the size 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 taxed at a rate of 13 percent (indicator for the code of line 010 of Section 2, if Section 2 is filled at the corresponding tax rate), the following values \u200b\u200bshould be subtracted:
the amount of professional tax deductions provided for in Article 221 of the Code, indicated in lines 060 and 150 of Appendix 3;
the amount of non-taxable income in accordance with Article 217 of the Code specified in line 120 of Appendix 4;
the amount of standard, social and investment tax deductions provided for in Articles 218, 219 and 219.1 of the Code, indicated 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, indicated in line 160 of Appendix 6;
the amount of property tax deduction on expenses for new construction or 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 indicated in line 120 of Appendix 7;
the amount of the property tax deduction on interest expenses on target loans (credits) received from credit and other organizations of the Russian Federation, as well as on loans received for the purpose of refinancing (refinancing) loans (loans) for new construction or acquisition of an object provided in the reporting tax period by the tax agent (employer) based on the notification of the tax authority, indicated in line 130 of Appendix 7;
the amount of expenses (losses) on operations with securities, operations with derivative financial instruments (derivatives), including those recorded on an individual investment account, as well as on operations 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, which is deductible for the totality of transactions performed, indicated 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, which is deductible for the totality of transactions performed, indicated on line 070 of Appendix 8;
line 150 - the total amount of expenses for new construction or acquisition of an object (s) of 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 size of the tax base calculated in line 140 of Appendix 7;
in line 160 - the total amount of expenses related to 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 (refinancing) loans (loans) for new construction or acquisition of an object (objects) ) of immovable property accepted for the purpose 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 \u200b\u200bof lines 140 and 150 of Appendix 7;
in line 170 - the balance of the property tax deduction on expenses for new construction or acquisition of the property, proceeding to the next tax period.
If a part of the property tax deduction provided for in 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 \u200b\u200bof lines 080 of Appendix 7 and the sum of the values \u200b\u200bof 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 \u200b\u200bof lines 080 of Appendix 7 and the sum of the values \u200b\u200bof lines 120 and 150 of Appendix 7;
line 180 - the balance of the property tax deduction on interest expenses on target loans (credits) received from credit and other organizations of the Russian Federation, as well as on loans received for the purpose of refinancing (re-lending) loans (loans) for new construction or acquisition an object moving to the next tax period.
The sum of the values \u200b\u200bof lines 150 and 160 shall not exceed the value of line 140 of Appendix 7; the sum of the values \u200b\u200bof lines 100, 120, 150 and 170 shall not exceed the maximum size of the property tax deduction to which the taxpayer is entitled; the sum of the values \u200b\u200bof lines 110, 130, 160 and 180 shall also not exceed the maximum size of the property tax deduction to which the taxpayer is entitled.
Xiii. Filling in Appendix 8 "Calculation of expenses and deductions on operations with securities and financial derivativesinstruments (PFI), as well as operations carried out within the framework of an investment partnership "declaration formand
13.1. Appendix 8 is filled out in relation to expenses and deductions for operations with securities, derivative financial instruments (PFIs), 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 income from participation taxpayer in investment partnerships by filling out the following indicators:
in line 010 - the code of the type of operation is indicated in accordance with Appendix N 8 to this Procedure;
in line 020 - the total amount of income received from the totality of transactions;
in line 030 - the total amount of expenses related to the acquisition, sale, storage and redemption of securities and derivative financial instruments (PFIs), as well as on repurchase agreements, the object of which are securities, on securities loan operations, on operations carried out in the framework of an investment partnership;
in line 040 - the total amount of expenses taken to reduce income on the totality of transactions. The value of this indicator is included in the amount of expenses accepted in the reduction of 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 totality of transactions with securities and derivative financial instruments (PFIs), as well as from repurchase transactions in which securities are the subject of transactions with securities loans , 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; affixed "0" - if such a loss is not taken into account.
If the line “0” is indicated in line 050 of Appendix 8, lines 051 and 052 of Appendix 8 are not filled out;
in line 051 - the code of the type of operation for which the loss is taken is filled in accordance with Appendix N 8 to this Procedure;
in line 052 - the total amount of loss accepted to reduce income on the totality of transactions received by the taxpayer, 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 amount 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 in the reduction of income received (line 050 of Section 2).
When reflecting the loss taken to reduce income on the totality of transactions, the required number of lines 051 and 052 of Appendix 8 are filled out;
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, which is deductible for the totality of transactions. The value of this indicator is included in the amount of expenses accepted in the reduction of 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, which is deductible for the totality of transactions.
The sum of lines 040, 052, 060, 070 of Appendix 8 may not exceed the figure for line 020 of Appendix 8.
Xiv. Filling out the Settlement to Appendix 1 "Calculation of income from the sale of real estate "form of the Declaration
14.1. In the calculation of the income from the sale, the calculation of the income from the sale of real estate objects is reflected in Appendix 1.
14.2. In the calculation of sales income, income is calculated for tax purposes for each immovable property acquired after 01.01.2016, from the alienation of which income was received in the reporting period, with the exception of non-taxable income in accordance with Article 217.1 of the Code.
If information regarding the indicated real estate objects is not placed on one page, then the required number of pages of the calculation of the income from the sale is filled out.
14.3. In the calculation of the income from the sale, the following indicators are indicated separately for each immovable property:
line 010 - cadastral number of the alienated immovable property;
in line 020 - the cadastral value of the immovable property as of January 1 of the year in which state registration of the transfer of ownership took place.
in line 030 - the amount of income from the sale of an immovable property based on the price of the contract;
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 an immovable property specified in this clause 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 shall indicate the largest of the values \u200b\u200bindicated in lines 030 and 040.
The index of line 050 is transferred to the corresponding line 070 of Appendix 1.
Xv. Filling out the Settlement to Appendix 5 "Settlement social tax deductions established by subparagraphs4 and 5 of paragraph 1 of Article 219 of the Tax Code of the RussianFederation "Declaration Forms
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 amount of pension contributions paid by the taxpayer under the contract (s) of non-state pension coverage, insurance contributions paid by the taxpayer under the contract (s) voluntary pension insurance, voluntary life insurance (if such contracts are concluded for a period of at least five years), additional insurance contributions for funded pension, as reflected in Appendix 5.
If information regarding the indicated amounts of pension (insurance) contributions is not placed on one page, then the required number of pages for calculating social tax deductions is filled out. The total 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 calculation of the amounts of social tax deductions in the amount actually paid by the taxpayer in the tax period of pension and (or) insurance contributions under the contract (agreements) of non-state pension coverage, voluntary pension insurance contract and (or) voluntary insurance contract life (if such an agreement is concluded for a period of at least five years), concluded (concluded) in their favor and (or) in favor of family members and (or) close relatives, respectively In accordance with the Family Code of the Russian Federation (Collection of Legislation of the Russian Federation, 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-brothers (having a common father or mother) brothers and sisters), disabled children who are under guardianship (guardianship), by indicating the following indicators:
line 010 - TIN of a non-state pension fund or insurance organization;
line 020 - CPR of a non-state pension fund or insurance company;
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 insurance 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 of non-state pension provision, voluntary pension insurance or voluntary life insurance: date of conclusion of the contract (in figures day, month, year in the format DD.MM.YYYY) and the number of the contract;
line 060 - the total amount of pension and (or) insurance contributions actually paid by the taxpayer in the tax period under a private pension agreement, voluntary pension insurance or voluntary life insurance, deductible.
Amounts of pension and (or) insurance contributions under a non-state pension provision agreement (s), voluntary pension insurance and (or) voluntary life insurance (if such agreements are concluded for a period of not less than five years) concluded by a taxpayer with a non-state pension fund (s) 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 and half-brothers (siblings having a common father or mother), disabled children who are under guardianship (trusteeship), are indicated separately for each such agreement on the basis of documents confirming the expenses incurred by the taxpayer for payment of the appropriate type of contributions.
In line 070 of the calculation of social tax deductions, the amount of social tax deductions is calculated in the amount of additional insurance contributions actually paid by the taxpayer in the tax period in accordance with Federal Law dated 30.04.2008 N 56-ФЗ and the total amount actually paid by the taxpayer in the tax period is indicated additional insurance contributions for funded pension, 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 (s) of non-state pension provision, insurance contributions paid by the taxpayer under the contract (s) of voluntary pension insurance and (or) voluntary life insurance, additional insurance contributions for funded pension accepted for deduction (the sum of the values \u200b\u200bof the indicators of lines 060 and 070 of the calculation of social tax deductions).
In 2010, 3-NDFL tax returns for 2009, 2008, 2007 are submitted. The declaration of income for 2009 is mandatory until April 30, 2010. Until the approval of the new 3-NDFL form for 2009, the current 2008 form can be used (see ) Submission of 3-NDFL on a voluntary basis for receiving social deductions and property tax deduction when buying a home is carried out at any time during the year. Income tax returns for the periods 2006-2001 are possible, but only in a judicial proceeding.
Reporting tax period | Approving Regulatory Act | |
2009 | Order of the Ministry of Finance dated 12.29.09 No. 145н |
Registered at the Ministry of Justice of the Russian Federation on January 29, 2010, registration number 16142. We already have a new 3-NDFL form, at the request of the client we fill out a declaration in the form of a new sample (there is no such service in other companies yet). |
2008 | Order of the Ministry of Finance dated 12.31.08 No. 153n | Download 3-NDFL 2008
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2007 | Order of the Ministry of Finance of December 29, 07, No. 162n | Download 3-NDFL 2007 |
2006 | Order of the Ministry of Finance dated 12.23.05 No. 153n | Download 3-NDFL 2006 |
What is the form of 3-personal income tax?
The tax return on personal income tax in the form of 3-NDFL is the main reporting document of the taxpayer - an individual on income tax (PIT).
What is this strange abbreviation? Everything is pretty simple. The main tax for individuals in Russia is the tax on personal income (abbreviated as PIT). Previously, this type of tax was called "income tax", but by inertia this name is also used in everyday life as more convenient in speech. The declaration form as tax reporting of citizens and individual entrepreneurs is adopted with the index "3", i.e. 3-personal income tax More often, citizens come across an individual's income statement form (2-NDFL), which is usually issued at the place of work.
In the 3-ndfl tax return, passport data, taxpayer identification number, taxpayer registration address, all income for the year from various sources, tax deductions, expenses actually incurred (related to generating income) are indicated.
There are four tax reporting forms for individuals in Russia:
1-personal income tax - card for tax on personal income at the place of work (filled out by the employer);
2-personal income tax- form of certificate of income from the place of work (filled out by the employer);
3-personal income tax - tax return form for Personal Income Tax (PIT), incl. individual entrepreneurs;
4-personal income tax - a form of a declaration on personal income tax, in which taxpayers indicate the amount of expected income from entrepreneurial activities and private practice in the current tax period (submitted by newly registered individual entrepreneurs to pay an advance tax payment).
Duty or right
The obligation to fill out a 3-personal income tax return does not arise for all citizens, but only in certain tax situations. The main criterion is the presence of income from which income tax is not withheld. Even if the tax payable does not arise on transactions with property, it may still be necessary to declare income on 3-personal income tax and apply tax deductions at the request of the taxpayer. This is a necessary formality in order to report on 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 "termination of payments" after receiving regular income (for example, when renting real estate).
Deadlines for filing a tax return 3-NDFL
The deadline for filing a 3-NDFL tax return depends on the purpose of the 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) was not withheld from the income, then the tax return 3-NDFL is filed without fail.
The 3-NDFL tax return for the past year is filed no later than April 30 of the following year in the following cases:
sales of real estate or their shares (apartments, rooms, villas, land)
car sales
selling shares in the authorized capital of the organization
sale of other property
receiving income (dividends) from a foreign organization
receipt of property under a gift agreement (if the value is indicated)
receiving insurance benefits
income from which income tax is not withheld
IN any time during the year 3-NDFL tax return for the past years may be submitted for income tax refund when applying for tax deductions (property deduction from the purchase of housing and interest on a mortgage, as well as social deductions for expenses for training, treatment, medicines, voluntary medical insurance, voluntary pension insurance) . The use of tax benefits through tax deductions is a taxpayer’s right, but is not an obligation. Therefore, there are no formal deadlines for filing a 3-personal income tax return in such situations. The only limitation is the time period for income tax recalculation. Taxes are recalculated by tax authorities only for the last three tax periods ended. However, after 3 years have passed, a 3-personal income tax return can still be filed (tax authorities cannot refuse to accept it).
The result of the tax return 3-PIT
The financial result of a 3-personal income tax return may vary depending on the tax situation.
Option 1. Based on the results of the 3-personal income tax return, income tax payable does not arise. This happens when selling property, when the tax base does not arise for such income (tenure of more than three years or the amount of property deduction covers the amount of income from the sale).
Option 2 Income tax is payable (the tax rate depends on the nature of the income) based on the results of a 3-personal income tax return.
A program for filling out tax returns in the form of 3-personal income tax and 4-personal income tax is necessary for anyone who wants to receive a property, social and standard tax deduction.
Here you can download the program for filling out the 3-NDFL declaration for 2018, 2017, 2016, 2015 reporting years and submitting them in subsequent years for free.
In 2019, a declaration for 2018 is filed, as You are reporting 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 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 tax deduction declaration.
The 3-NDFL declaration program automatically forms the necessary sheets, depending on the data entered. You can download it at the bottom of the page.
If we compare its filling in by hand on the forms, and through the program for filling out the 3-personal income tax return, then the program is undoubtedly the leader here, because it eliminates the occurrence of a number of errors when entering information in handwritten forms.
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 ask the tax inspector to correct the data you entered in case of incorrect filling. Although such a problem should not arise if you all fill out. After filling in all the necessary fields, the Declaration program will generate a form for printing, as well as an example report. Then you can print the 3-NDFL declaration, or save it in PDF format for subsequent printing.
Every year, FSUE GNIVTS Federal Tax Service of Russia issues free software to fill out a tax on personal income tax, you can also download them on the website