How to fill out form 3 personal income tax. Personal income tax return when buying an apartment
In this section we will give examples of filling out a 3-personal income tax return for various situations. All filling samples are available for download in .pdf format.
You can also fill out a 3-personal income tax return directly on our website in 15-20 minutes, answering simple questions: Fill out 3-personal income tax online.
Sample of filling in the 3-NDFL declaration for 2016 when selling an apartment
Description of the example: In 2016, Ivanov I.I. sold an apartment owned by less than three years for 1 million rubles. The entire sale price of the apartment was covered by the standard deduction on sale (max. 1 million rubles). Accordingly, according to the results of the declaration, Ivanov I.I. Does not have to pay income tax.
Sample filling in the 3-NDFL declaration for 2016 when selling a car
Description of the example: In 2016, Ivanov I.I. sold a car that he owned for less than three years, for 500 thousand rubles. At Ivanov I.I. there were documents confirming the purchase of the car for 400 thousand rubles. Accordingly, according to the results of the declaration, Ivanov I.I. must pay income tax in the amount of 100 thousand rubles. x 13% \u003d 13 thousand rubles.
Sample filling in the 3-NDFL declaration for 2016 for the tax deduction for the purchase of an apartment
Description of the example: In 2016, Ivanov I.I. bought an apartment worth 2 million rubles. In the same year, Ivanov I.I. worked at Tulip LLC, where his annual income was 3 million rubles. (390 thousand rubles of income tax were paid). According to the results of the declaration, Ivanov I.I. 260 thousand rubles should be returned from the budget.
Sample filling out the 3-NDFL declaration for 2016 for tax deduction for tuition
Description of the example: In 2016, Ivanov I.I. paid for child's education at school for a total of 40 thousand rubles. In the same year, Ivanov I.I. worked at Tulip LLC, where his annual income was 1 million rubles. (In the amount paid 130 thousand rubles of income tax). According to the results of the declaration, Ivanov I.I. should be returned from the budget 5,200 rubles.
Sample filling out the 3-NDFL declaration for 2016 for the tax deduction for treatment
Description of the example: In 2016, Ivanov I.I. paid for his treatment in the dental office 100 thousand rubles. In the same year, Ivanov I.I. worked at Tulip LLC, where his annual income was 1 million rubles. (In the amount paid 130 thousand rubles of income tax). According to the results of the tax return Ivanov I.I. should be returned from the budget 13 000 rubles.
Sample of filling in the 3-NDFL declaration for 2015 when selling an apartment
Description of the example: In 2015, Sidorov S.S. sold an apartment owned by less than three years for 3 million rubles. Moreover, Sidorov S.S. there were documents confirming the purchase of an apartment for 1.5 million rubles. According to the results of the declaration, Sidorov S.S. must pay income tax in the amount of (3 million rubles - 1.5 million rubles) x 13% \u003d 195 thousand rubles.
Sample of filling in the 3-NDFL declaration for 2015 when selling a car
Description of the example: In 2015, Sidorov S.S. sold a car that he owned for less than three years for 250 thousand rubles. Income from the sale of the car was fully covered by the standard deduction (the maximum size for non-residential property is 250 thousand rubles). Accordingly, according to the results of the declaration for 2015, Sidorov S.S. Does not have to pay additional income tax.
Sample of filling in the 3-NDFL declaration for 2015 for tax deduction when buying an apartment
Description of the example: In 2015, Sidorov S.S. bought an apartment worth 4 million rubles. in a mortgage (in the same year he paid 400 thousand rubles in mortgage interest). Also in 2015, Sidorov S.S. worked at Lily of the Valley LLC, where his annual income was 3 million rubles. (390 thousand rubles of income tax were paid). According to the results of the declaration, Sidorov S.S. should be returned from the budget (2 million rubles + 400 thousand rubles) x 13% \u003d 312 thousand rubles.
Sample 3-personal income tax return for 2015 for tax deduction for tuition
Description of the example: In 2015, Sidorov S.S. I paid for my studies at a university in the amount of 100 thousand rubles. In the same year, Sidorov S.S. worked at Lily of the Valley LLC, where his annual income was 1 million rubles. (In the amount paid 130 thousand rubles of income tax). According to the results of the declaration, Sidorov S.S. should be returned from the budget 13 000 rubles.
Sample 3-personal income tax return for 2015 for tax deduction for treatment
Description of the example: In 2015, Sidorov S.S. paid the operation related to expensive types of treatment to his wife in the amount of 300 thousand rubles. In the same year, Sidorov S.S. worked at Lily of the Valley LLC, where his annual income was 1 million rubles. (In the amount paid 130 thousand rubles of income tax). According to the results of the tax return, Sidorov S.S. should be returned from the budget 300 thousand rubles. x 13% \u003d 39 thousand rubles.
Sample of filling in the 3-NDFL declaration for 2014 when selling an apartment
Description of the example: In 2014, Petrov P.P. I inherited an apartment and sold it for 2 million rubles. Accordingly, according to the results of the declaration, Petrov P.P. must pay income tax in the amount of (2 million rubles - 1 million rubles (standard deduction)) x 13% \u003d 130 thousand rubles.
Sample filling in the 3-NDFL declaration for 2014 when selling a car
Description of the example: In 2014, Petrov P.P. sold a car that he owned for less than three years for 720 thousand rubles. Petrov P.P. there were documents confirming the purchase of the car for 800 thousand rubles. Accordingly, according to the results of the declaration, Petrov P.P. Does not have to pay income tax on car sales.
Sample filling out the 3-NDFL declaration for 2014 for the tax deduction for the purchase of an apartment
Description of the example: In 2014, Petrov P.P. bought an apartment worth 2 million rubles. In the same year Petrov P.P. worked at LLC Romashka, where his annual income amounted to 1 million rubles. (paid 130 thousand rubles of income tax). Based on the results of the declaration, Petrov P.P. 130 thousand rubles should be returned from the budget. and the residue deduction in the amount of 1 million rubles. (130 thousand rubles to return) will pass to the next years.
Sample 3-personal income tax return for 2014 for tax deduction for tuition
Description of the example: In 2014, Petrov P.P. paid for daughter's education at a university for a total amount of 140 thousand rubles. In the same year Petrov P.P. worked at LLC Romashka, where his annual income amounted to 1 million rubles. (In the amount paid 130 thousand rubles of income tax). Based on the results of the declaration, Petrov P.P. should be returned from the budget 6 500 rubles. (maximum return for the education of one child).
Sample filling out the 3-NDFL declaration for 2014 for the tax deduction for treatment
Description of the example: In 2014, Petrov P.P. paid for treatment of his mother in the amount of 60 thousand rubles. In the same year Petrov P.P. worked at LLC Romashka, where his annual income amounted to 1 million rubles. (In the amount paid 130 thousand rubles of income tax). According to the results of the tax return Petrov P.P. must be returned from the budget of 7800 rubles.
Appendix 7 of the 3-NDFL declaration - a sample of the filling will be needed for those who have purchased or built residential real estate and want to receive a tax deduction for the expenses incurred for this. How to correctly fill out this declaration sheet, our article will tell.
Who and why does the calculation in annexes No. 6 and No. 7 form 3-NDFL
Appendices No. 6 and No. 7 to 3-NDFL are filled in by individual taxpayers who:
- are tax residents of the Russian Federation;
- made an operation (operations) with real estate, which gives them the right to a tax deduction in the reporting year in accordance with Art. 220 of the Tax Code of the Russian Federation.
However, in doing so:
- appendix 7 calculates the deduction associated with the purchase of the property specified in sub. 3 and 4 p. 1 art. 220 of the Tax Code of the Russian Federation;
- appendix 6 reflects the formation of a deduction related to the sale of property named in sub. 2 p. 2 Article 220 of the Tax Code of the Russian Federation.
In this material we will consider the procedure for the formation of Appendix 7, filled in cases:
- if the payer of personal income tax has acquired residential real estate (apartment, house, etc.);
- if the payer of personal income tax has acquired land under a residential building or suitable for the construction of such a house on it;
- if the payer built the house himself;
- if for the purposes of the above purchase or construction, the payer took a loan at interest and paid interest.
For all these reasons, the payer of personal income tax can reduce the amount of tax withheld from him and request a return from the budget of the amount of personal income tax transferred for him earlier.
To receive a tax deduction (and refund), the payer needs to:
- present in your tax package documents confirming its expenses on the grounds set out in sub. 3 and 4 p. 1 art. 220 of the Tax Code of the Russian Federation;
The list of documents submitted for obtaining a property deduction, see the material "Documents for tax deduction when buying an apartment in 2018-2019."
- write a statement on the deduction (return) of personal income tax for the period;
- draw up and submit a 3-NDFL declaration indicating their income (for example, by place of work in the reporting year) and calculating the amount of the deduction due to him in Appendix 7 of the 3-NDFL declaration .
NOTE! The declaration for 2018 must be submitted in a new form from the order of the Federal Tax Service of 03.10.2018 No. MMV-7-11 / 569 @. You can download the 3-NDFL declaration form and application 7.
How to fill out 3-personal income tax for filing a tax deduction
The rules for the formation of 3-NDFL are established by the procedure, which was approved by order of the Federal Tax Service dated 03.10.2018 No. MMV-7-11 / 569 @ (hereinafter referred to as the Procedure).
Regarding the filing of 3-personal income tax for the purpose of obtaining a tax deduction under art. 220 of the Tax Code of the Russian Federation, one can highlight the following points:
1. The title page must necessarily be formed in the declaration containing the information provided for by the Procedure.
2. Section 1 is formed, which indicates the total amount that the payer intends to return from the budget, and KBK and OKTMO, for which overpayment occurred in the reporting year.
3. Section 2 is completed, where the calculation of the resulting overpayment is displayed. As a rule, this happens due to the fact that during the year tax agents withheld personal income tax from persons claiming a deduction and sent it to the budget. Information about such total payments and deductions is disclosed in Appendix 1 of the form.
IMPORTANT! For the calculation in Appendix 1, it is also recommended to stock up with documents confirming income and withholding (for example, certificates 2-NDFL from employers). This requirement is not legally established, but instectors have the right to demand it. See details.
3. The decryption sheets are filled out:
- appendix 1 - income from a source in the Russian Federation (as many sheets A are filled as there were sources in the reporting year);
- appendix 7 - calculation of the property deduction for the acquisition (construction) of a residential property (it is also filled out for each object separately, that is, there will be as many sections of applications 7 as there were bought or built objects);
- appendix 6 - calculation of the deduction due upon the sale of immovable objects (information on each object is filled in by analogy with Appendix 7).
The procedure for filling out Appendix 7 of the tax return 3-NDFL, if the deduction is made for the first time: section 1
Appendix 7 consists of 2 sections:
- in the first paragraph, information on the property and the types of expenses incurred on it (payment of the purchase (construction) itself or interest on the loan) is entered;
- in the 2nd, the calculation itself is performed taking into account the maximum allowable deduction amount (for the acquisition of real estate - it is 2,000,000 rubles (paragraph 3 of article 220 of the Tax Code of the Russian Federation) and for interest - 3,000,000 rubles (paragraph 4 of article 220 of the Tax Code )).
As noted earlier, the procedure for filling out the form provides as many sections 1 (and, accordingly, annexes 7), how many objects are declared by the payer. But section 2 will be one, summary on the last sheet of Appendix 7.
Rules for entering data in the 1st section of Appendix 7:
1. Subsection 1.1, p. 010 - the encoding is set by the appendix to the filling order:
- 1 - house (residential);
- 2 - apartment;
- 3 - room;
- 4 - share in the objects of paragraphs 1-3;
- 5 - land for individual residential development;
- 6 - land under the finished housing (house);
- 7 - house on the land (in the complex).
2. Subsection 1.2 p.020 - the attribute of the taxpayer is introduced:
- 01 - the owner himself;
- 11 - pensioner - the owner of the property, declaring a deduction in the manner prescribed by paragraph 10 of Art. 220 of the Tax Code of the Russian Federation;
- 02 - the spouse of the owner (for cases when the right to a deduction is divided between the spouses);
- 12 - the spouse of the owner is a pensioner;
- 03 - parent of the minor owner;
- 04 - parent-pensioner of the minor owner
- other versions of codes for various situations according to Appendix 7 to the filling order.
3. Subsection 1.3 p. 030 - the object number code is fixed:
- 1 - cadastral number;
- 2 - conditional number;
- 3 - inventory number;
- 4 - number is absent.
On page 031 - the object number is given.
On page 032 - information about the location of the property.
4. Subsection 1.4 is used to indicate the date of the act of transfer of property.
5. Subsections 1.5 and 1.6 contain information on the date of registration of real estate and land.
6. Subsection 1.7 - on the size of the share in the right of ownership.
7. Subsection 1.8 reflects the total amount of the deduction that the applicant can claim. The upper limit is set for it - 2,000,000 rubles (Clause 3, Article 220 of the Tax Code of the Russian Federation). That is, the amount claimed for deduction may be less (for actually incurred and confirmed expenses), but not more. If actual costs exceed the upper limit of 2 million rubles, the subsection still indicates the limit value.
IMPORTANT! If several sections 1 of Appendix 7 are filled out for several objects, the total deductible value in subsection 1.8 should still not exceed 2 million rubles.
8. In subsection 1.9, the amount of interest paid on loans (loans) spent on the purchase (construction) of residential real estate is affixed. For interest, a limit is also established in which you can take advantage of the personal income tax deduction - this is 3,000,000 rubles.
NOTE! In paragraph 1.8, the amount of only actually paid interest on borrowed funds is indicated. To confirm them, you need to take a certificate from a credit organization that provided a loan and received interest.
Filling out the application 7, if the deduction is made for the first time: section 2
Section 2 calculates the deduction amount. Actually, this is the section for which the entire declaration has been filled. And it is he who causes the greatest difficulties for those who are not accustomed to face filling out tax forms.
Some tax authorities working with personal income tax payers verbally recommend that those who hand in 3-personal income tax, filled out manually on paper, write notes in section 2 of Appendix 7 with a simple pencil so that you can correct something and draw a pen in the presence of the inspector.
The first thing that should be known to the applicant after the deduction is that the deduction is not provided from the personal income tax amount (as many mistakenly believe), but from the tax base. To make it clearer, let’s take a look at an example.
Example
Petrov bought an apartment for 3,000,000 rubles. The maximum deduction for this purchase, due to him under Art. 220 of the Tax Code, - 2,000,000 rubles. In total, for the period indicated in the declaration, Petrov earned 800,000 rubles, personal income tax from them amounted to 104,000 rubles. These 800,000 rubles are Petrov’s tax base. And it should be reduced by the amount of the deduction. In this case, the tax base can be reduced in full: 800,000 - 800,000 \u003d 0. That is, Petrov will be refunded a tax in the amount of 104,000 rubles (800,000 × 13%). And the rest of the deduction of 1,200,000 (2,000,000 - 800,000) rubles Petrov can carry over to the next years.
Upon initial completion of annex 7, section 2 shall indicate:
- p. 2.5 - tax base (Petrov from the example will put 800,000 there);
- p. 2.6 - confirmed amounts of expenses by which the tax base is reduced for the period (Petrov confirmed with documents all 2,000,000 due to him, which means he will set the value that he actually uses is 800,000);
- p. 2.8 - the balance of the deduction carried over to the following periods (years) (Petrov will put 1 200 000 in line 2.8, intended for the deduction, which is given precisely for the purchase (construction) of the real estate itself).
Appendix 7 of the 3-NDFL declaration - a sample of filling, if the deduction is issued repeatedly
When transferring the balance, which can be deducted, to the following years - in these next years:
- the procedure for applying for a deduction (balance) will remain - again to the tax with a statement, documents and a new declaration 3-NDFL;
- there will be nuances in filling out section 2 of Appendix 7 of the declaration.
How to fill out sheet 7 of the 3-personal income tax return in the case of transferring the balance of the deduction to another period, consider an example.
Example
Toporkov P. B. purchased an apartment in 2017 for 4,000,000 rubles. At the same time, Toporkov took a loan for part of the amount, which he paid in 2017 and 2018. In 2017 - for the first time filed a deduction for a sub. 3 p. 1 art. 220 Tax Code (purchase of real estate) and received it in the amount of 514,200 rubles. He also declared and confirmed the interest for 2017 paid to the bank on the loan he spent on the purchase of an apartment - 120,000 rubles. For 2018, Toporkov again applies for a deduction. The amount of income from which tax was withheld by the employer Toporkov is 702 540 rubles. In addition, Toporkov includes in the declaration and draws up documents on the second part of the interest that he paid on the loan - 240,000 rubles.
How all this will be reflected in Appendix 7, we will consider further:
- subdivision 2.1 - the amount of tax deduction for 2017 - 514,200 rubles;
- subdivision 2.2. - the amount of interest deduction for 2017 is 120,000 rubles;
- subdivision 2.6 - the amount of documented expenses for the reporting year 2018 - 702 540 rubles;
- subdivision 2.7 - the amount of interest expenses for 2018 - 240,000 rubles;
- subdivision 2.8 - the balance of property deduction carried forward to subsequent years 783,260 rubles. (2,000,000 - 514,200 - 702,540);
- subdivision 2.9 - interest deduction balance - 0, because the amount of interest paid corresponds to the approved limit of 360,000 rubles. (3,000,000 * 13%).
Thus, next year Toporkov will have the right to again apply for the deduction and return of personal income tax in the amount of 783,260 rubles under sub. 3 p. 1 art. 220 of the Tax Code of the Russian Federation (purchase of an apartment).
Summary
Appendix 7 to 3-personal income tax is formed in cases where the personal income tax payer is entitled to a tax deduction as a result of transactions to improve housing conditions. The rules for filling out the sheet are established by order of the Federal Tax Service dated 03.10.2018 No. MMV-7-11 / 569 @. There are nuances of filling out Appendix 7 in cases where a tax deduction declaration is filed for the first time or is filed repeatedly for the balance of the confirmed deduction for past periods (years).
Many citizens are faced with the question of how to fill personal income tax forms 3. In fact, everything is quite simple, you can do it yourself and for free. This publication has recommendations that will help you understand the answer to this question. The most important thing is to carefully read and follow them.
What is the declaration intended for and who should fill it out?
NDFL-3 - a document necessary for the report of an individual to the state on income received. It consists of 26 sheets that fill in:
- individual entrepreneurs;
- notaries, lawyers and other private practitioners;
- citizens who have inherited;
- winning a lottery or other risk-based game;
- people who receive income from those who are not a tax agent (landlords);
- made a profit for which tax was not paid.
Program for filling 3-personal income tax
The document under consideration is easiest to draw up using the free utility “Declaration-2013”, which can be downloaded from the federal tax service website. Next, you will need to install it on a personal computer.
The program’s functionality allows you to enter information about taxpayers, calculate totals, verify the correctness of calculation of deductions, benefits, and also create a file in XML format. For the full-fledged work of the Declaration-2013 program, the minimum system requirements are presented.
If a person knows the 3-NDFL form, the program, how to fill in all the fields in it, taking into account all the features, he will draw up the document as quickly and correctly as possible.
"Declaration 2013". Part 1: filling in tax information
First of all, you should run the program (a shortcut on the desktop with a green letter D). In the window that appears, select the “Specify Conditions” item located in the left panel. Now the reader will learn how to fill out personal income tax-3 using the Declaration-2013 program.
If the taxpayer is a resident (having stayed in Russia for more than six months), select the type of document “3-NDFL”, otherwise - “3-NDFL non-resident”. In the column “General Information” the tax inspection code is entered into which information will be provided. Since the document under consideration is provided at the place of permanent residence, the residents of the regional center do not fill in the "District" field.
Taxpayers who want to understand how to fill out personal income tax-3, and for the first time submitting a declaration for the year, leave zero in the “adjustment number” section. Otherwise, they put a unit (it will be necessary to clarify the early declaration). In the item “Taxpayer Attribute” a choice is made of who the person is. Next, in the menu “There are incomes”, check the boxes where the profit comes from.
"Declaration 2013". Part 2: who files the declaration?
In the program, it is necessary to clarify the accuracy of the documentation: either the person submits it for himself (mark “personally”), or for another individual (“Representative of the FL”), or he is a representative of the organization. If the formalities in question are carried out instead of another citizen, you will need to enter personal data and the document number, which may be:
- power of attorney from a legal or natural person;
- birth certificate if the representative is the parent of the child.
"Declaration 2013". Part 3: declarant information
On the left side panel there is a tab “Declarant Information”. Under the button where the information is stored, there is a button with an image similar to a cabinet with an open drawer. When you click on it, you will need to fill out personal information: TIN (you can find out on the website of the Federal Tax Service, but this field is optional), passport data, and save the changes.
The next step is to click on the button in the form of a house located next to the previous one. The panel that opens indicates the type of residence (permanent or temporary), address, phone number and OKATO (all-Russian classifier of administrative-territorial division).
"Declaration 2013". Part 4: income and expense information
Entrepreneurs and individuals who want to understand how to complete personal income tax (form 3) must correctly enter information on the income received. To do this, you need to get which you can from the organization at the place of work withholding income tax. Different types of profits are taxed at their respective tax rates. For example, salary - 13%, material gain - 35%, dividends - 9%. Each method of making a profit has a unique code: 2000 - labor remuneration, 2012 - means for vacation, 2010 - income under GPC agreements, 2300 - sick leave, 1400 - rental income, 2720 - gifts. When calculating personal income tax, you should take into account deductions (tax exemptions) in the form of codes that can be found in the certificate. Based on all these data, we continue to understand how to fill out a 3-personal income tax certificate.
Step 1. In the left pane, select the item "Income received in the Russian Federation."
Step 2. Under the "Save" button, select the number 13, which means the tax rate. If a declaration is filled out in connection with the sale of property held for less than three years, then only information on profit from this operation is indicated.
Step 3. In the "Source of Payments" section, using the green plus sign, add as many organizations as there are PIT certificates and fill in the required data: OKATO. For a company providing standard deductions, check the box next to the corresponding inscription.
Step 4. In the "Sources of payment", located under the previous paragraph, enter information about the income. To do this, click the plus sign to add and the minus sign to delete.
Step 5. Fill in the field “Total amounts by source of payments” (section 5 from the certificate).
Step 6. If the amount is indicated in paragraph 5.7 of personal income tax of the 2nd form (the tax agent did not withhold the entire amount of income tax), then information about taxable income is entered.
"Declaration 2013". Part 5: filling in the residue columns
There are four tabs in this section. Those wishing to receive an answer to the question of how to properly fill out 3-personal income tax, should know that each of them corresponds to a certain category of deductions: standard, property, social and losses of previous periods from operations with securities.
Having entered the first group, it is necessary to put a tick in the necessary fields. If the taxpayer has children, then leave the label "Deduction for the child (s)." The next field - “Deduction per child (children) to a single parent” - does not raise questions. The last field under the question mark indicates deductions for the guardian or single parent whose status has changed over the course of the year. Next, information on the number of small family members is specified. Standard deductions are also provided using codes 104 and 105.
Button with a red check mark - social deductions. To declare them, you should put a mark in the proper place. Young taxpayers who want to understand how to complete the 3-NDFL form (social deductions) should know that the deductions are limited.
If necessary, the field “Property tax deduction for construction” is filled in, for which information from the documents for the acquisition of property will be needed. After that, click the "Go to the input of amounts" button. That's all you need to do to fill out the declaration using a computer program.
Preparation of documents
You can view the result in the “Declaration-2013” \u200b\u200bprogram using the “view” button. Then do single-sided printing in duplicate. It remains to neatly fasten the sheets with a stapler (so that the brackets do not block the barcode), set the date in the format of 02.24.2014 and sign it. On the front page indicate the number of completed sheets and attached documents.
Tip: it is better to bring all documents to the tax office on your own. The specialist will certify duplicates and return some originals, as well as report the presence of errors or the absence of additional materials. Sending NDFL-3 by e-mail can delay the process with deductions.
3-NDFL: sample of filling for 2014 (title pages)
Sometimes it is not possible to file a declaration on a computer. Some people are used to doing this on a ready-made form. Then you may need to have a "Guarantor", "Consultant" or another system where you can download and print the 3-NDFL form. A sample for the individual who received the apartment is presented further in the article.
Citizen Belov Andrei Viktorovich (TIN 772478888888), who lives in Moscow, in January 2014 sold Ivanova Natalya Olegovna (TIN 772499999999) an apartment obtained by inheritance in 2012. Andrei Viktorovich is obliged to provide documentation on sales proceeds by April 30, 2015.
To receive a tax deduction, photocopies of documents confirming receipt of money by the seller from the buyer (receipt on 1 page), a sales contract (between A.V. Belov and N.O. Ivanova), as well as acts confirming the deadline must be attached to the declaration ownership of the sold apartment.
On the first page in the field “Adjustment number” the number zero is put down, since the taxpayer for the first time submits a declaration for 2014. The number TIN 772478888888 should be indicated in the TIN clause. The number 34 and the year 2014 should be in the "Tax period" section. The code of the tax service is written in the "Provided to the tax authority" field. In this case, the number 24 should be indicated (you can see the first four digits in the TIN: 77 is the code of Moscow, and 24 is the number of the agent). Then the “Taxpayer Category Code” is filled in. For A.V. Belova is number 760.
Next is the OKTMO code, which you can find out at the tax office. In this example, it is 45315000. Next, write the full name, first name, middle name, phone number, put the date and signature below. It is also necessary to indicate the number of completed pages and the attached documentation.
In the paragraph "Date of birth" A.V. Belov must write the relevant data in the format 05.08.1982. In the field "Place of birth" is written Moscow. “Citizenship” - 1 (for persons with citizenship, 2 - without citizenship). In the section "Country Code" is placed 643 (Russia). Next, the document code and passport data are indicated. In the "Taxpayer Status" is affixed 1 (resident of the Russian Federation).
Example of a completed 3-NDFL declaration of income from the sale of property: other pages
In the section under the heading “Place of residence of the taxpayer”, the address of the permanent place of residence should be indicated according to the following model: 107113 (zip code), 77 (region code), Moscow. Next is the street, house, building and apartment number.
Sheet A indicates the amount of income received from N.O. Ivanova (2.5 million rubles). According to the law (Article 220, Clause 2.1 of the Tax Code of the Russian Federation), the limit of tax deduction is 1 million rubles, which means that the amount of taxable profit is: 2.5 - 1 \u003d 1.5 million rubles. The calculated tax is 1.5 x 13% \u003d 0.195 million rubles. The results are displayed in the second paragraph.
In paragraph 1.1.1 of sheet E, you should write the total amount of income received - 2.5 million rubles, and in paragraph 1.1.2 - the maximum tax deduction - 1 million rubles. The calculation of the fields of sections 1 and 6 is indicated in the declaration, therefore, it does not cause difficulties.
In this publication, answers were received to the following questions: why do I need a tax return, how to fill out 3-personal income tax. A sample of the filling was also presented, and it was also told how to draw up this document using a special program. Knowing all these features, the taxpayer will be able to choose the most convenient way for him and do all the necessary formalities.
Citizens who transfer personal income tax to the budget are entitled to apply for a 13% tax refund on the purchase of real estate on the basis of a complaint submitted to the regional branch of the Federal Tax Service. Knowing how to fill out 3-NDFL for the tax deduction for the purchase of an apartment, the owner can independently submit a request for reimbursement.
General deduction rules
Compensation is strictly regulated by tax law. The rules for receiving compensation are regulated by paragraph 3 of Art. 220 of the Tax Code of the Russian Federation.
Documents
The basis for the refund is a taxpayer statement. It should be accompanied by the following package of documents:
- certificate of assignment TIN;
- 2-personal income tax, which indicates the employee's labor income and taxes deducted from him;
- a deed of purchase for an apartment (a share in an apartment may act as an object of acquisition);
- receipt in receipt of payment for an apartment;
- title deed to property;
- 3-PIT declaration for the last three years;
- help with details for transferring returns;
- application for receipt of the amount of tax deductions.
Refund Terms
In paragraph 11 of Art. 220 contains a provision restricting the right of deduction. Repeated treatment less the same property will not work, however, the taxpayer retains his right to reimburse the balance when buying another property in the future.
The maximum amount that can be accepted for reimbursement is 2 million rubles. Even if the cost of the purchased apartment is higher, the tax deduction will be returned only from the maximum permissible value. Since the amount of personal income tax deductions is 13 percent of the applicant’s income, the limit on the return of funds is set at 260 thousand rubles.
The composition of the declaration
The main document on the basis of which the tax considers the application for tax refund, is the declaration of 3-personal income tax. Although the declaration form consists of many pages, no need to fill them all. Since it is not necessary to fill out the 3-personal income tax return completely, the taxpayer can handle this procedure on his own. To make a deduction, fill out the following sections:
- title block;
- sections 1-2;
- Sheets A, D1, E1.
In order to correctly fill out the 3-NDFL tax return, you should prepare papers, the information from which will be further used to prepare the document.
Cover page filling
On the first page, the basic information on the application is entered:
- taxpayer number;
- tax period (enter the value with the code of the reporting period “34”);
- number of adjustment (when submitting for the first time indicate "0");
- four-digit tax authority code (to be specified at the place of filing);
- designation of the taxpayer code (for ordinary citizens they enter the code “760”, when submitting the IP declaration they make “730”, etc.);
- information about the identity of the applicant (name, address, passport details and contact phone number);
- indicate the number of pages submitted and the number of attached documents.
Sections 1-2
In the first block of the declaration, information on the amounts of tax deducted to the budget and subject to return is entered. In line 010 make a difference "2"denoting a return from the budget. Next, information about the BSC and the OKTMO code is filled. In line 050 The amount of deductions to be returned is indicated.
The second block provides the calculation of the tax base. In cell 01 enter the size of the tax rate, ie, the value "13". Then fill in the total amount of income (lines 010, 030 ) and deductions (p. 040 ) In paragraph 2 indicate the amount of tax withheld from wages and to be refunded (lines 080, 140 ).
Details regarding the property and information about the source of tax are reflected on the following sheets (Sheet A, D1, E1).
Filling in the declaration sheets
On the Sheet a reflect information about the employer if the applicant is an employee or another source of income. All information needed for Sheet A is reflected in 2-NDFL, which is issued in the accounting department at the place of work.
Sheet D1 It is devoted to information about the purchased apartment: the exact address, including the postal code, type of property, purchase price, amount of tax base and the balance that passes to the next tax period.
On Sheet E1 provide information on standard and social tax deductions. Information is shown here only in the case of deductions for various social categories, the costs of treatment or training of the applicant or his immediate family.
After filling out and checking the declaration, the applicant must put a date and signature on each completed page, thereby confirming the accuracy of the information provided. Following the recommendations for filling and examining the sample, the declarant will be able to correctly fill out the 3-NDFL declaration when buying an apartment.
01/10/2019, Sashka Bukashka
On February 18, 2018, the order of the Federal Tax Service of Russia dated 10.25.2017 No. MMV-7-11 / 822 @ entered into force, which amended the form of the tax return for personal income tax (form 3-NDFL). These changes are also valid in 2019 for the declaration of income received in 2018. Consider how to fill out a form to meet new requirements.
Personal income tax is a tax on the income of individuals who are paid to the state by working citizens, and this is a declaration that people who receive income in Russia submit to the tax service. This article describes how to fill out a 3-personal income tax return, and why it is needed.
Who needs to file a 3-personal income tax return
The declaration is filed upon receipt of income from which it is necessary to pay personal income tax, as well as to return part of the tax previously paid to the state. 3-NDFL serves:
- Individual entrepreneurs (IP), lawyers, notaries and other professionals who earn their bread by private practice. These people are united by the fact that they independently calculate taxes and pay them to the budget.
- Tax residents who have received income in other states. Tax residents include those citizens who actually live in Russia for at least 183 days a year.
- Citizens who received income from the sale of property: cars, apartments, land, etc.
- Persons who received income under a civil law contract or from renting an apartment.
- Lucky winners in the lottery, in slot machines or sweepstakes, must also pay tax on their winnings.
- If necessary, get a tax deduction:, for, and so on.
Do not confuse this document with. They are called similarly and usually go in one set of documents, but still it's different.
Where to file a 3-income tax return
The declaration is submitted to the tax office at the place of permanent or temporary registration (registration). It is delivered in person or sent by mail. You can also file a tax return online. To fill out 3-NDFL online, you will receive a login and password in any tax office to enter your taxpayer’s personal account. For a username and password, come in person and do not forget your passport.
3-personal income tax filing dates in 2019
In 2019, a tax return on an individual’s income in the form of 3-NDFL is filed before April 30. If the taxpayer has completed and submitted the report before the amendments to the form come into force, he does not need to submit the information again in the new form. If you need to declare a deduction, then you can file a declaration at any time of the year.
Sample 3-PIT in 2019
Assistance in filling out the 3-NDFL declaration will be provided to you by the Declaration program, which can be downloaded from the Federal Tax Service website. If you fill out 3-NDFL by hand, write text and number fields (TIN, fractional fields, amounts, etc.) write from left to right, starting from the leftmost cell or edge, with capitalized characters. If empty cells remain after filling in the field, dashes are placed in them. A missed item has dashes in all cells opposite it.
When filling out the declaration, mistakes and corrections cannot be made; only black or blue ink is used. If 3-NDFL is populated on a computer, then the numerical values \u200b\u200bare aligned to the right. You should print in Courier New font with the set size from 16 to 18. If you didn’t have enough of one page of a 3-NDFL section or sheet, use the required number of additional pages of the same section or sheet to reflect all the information.
Amounts are recorded with the indication of kopecks, except for the personal income tax, which is rounded to full rubles - if the amount is less than 50 kopecks, then they are discarded starting from 50 kopecks and above - rounded to the full ruble. Income or expenses in foreign currency are translated into rubles at the exchange rate of the Central Bank of the Russian Federation on the date of actual receipt of income or expenses. After filling in the necessary pages of the declaration, do not forget to number the pages in the “Page” field, starting from 001 to the required one in order. All data entered in the declaration must be confirmed by documents, copies of which are attached to the declaration. To list the documents attached to 3-personal income tax, you can create a special registry.
Instructions for completing 3-personal income tax. Title page
Hat
In the paragraph "TIN" on the title page and other filled in sheets indicate the identification number of the taxpayer - an individual or company. The item “Adjustment number” is affixed 000 if the declaration is submitted for the first time this year. If you need to submit a revised document, then 001. “Tax period (code)” is written in the section — the period of time for which a person is accountable. If you are reporting for the year - put code 34, first quarter - 21, half year - 31, nine months - 33. “Reporting tax period” - in this paragraph indicate only the previous year for which you want to declare income. In the field “Submitted to the tax authority (code)”, the 4-digit number of the tax authority in which the submitter is registered is registered. The first two digits are the region number, and the last are the inspection code.
Taxpayer Information
In the paragraph “Country Code”, the country code of the applicant’s citizenship is noted. The code is indicated by the All-Russian classifier of countries of the world. The code of Russia is 643. A stateless person notes 999. “The taxpayer category code” (Appendix No. 1 to the procedure for completing 3-NDFL):
- IP - 720;
- notary and other persons who are engaged in private practice - 730;
- lawyer - 740;
- individuals - 760;
- farmer - 770.
Fields “Last name”, “First name”, “Middle name”, “Date of birth”, “Place of birth” are filled exactly according to the passport or other identification document.
Identity Document Information
The item “Document Type Code” (Appendix No. 2 to the procedure for filling 3-NDFL) is filled in with one of the selected options:
- Passport of a citizen of the Russian Federation - 21;
- Birth certificate - 03;
- Military ID - 07;
- Temporary certificate issued in exchange for a military ID - 08;
- Passport of a foreign citizen - 10;
- Certificate on consideration of the application for recognition of a person as a refugee on the territory of the Russian Federation in essence - 11;
- Residence permit in the Russian Federation - 12;
- Refugee certificate - 13;
- Temporary identity card of a citizen of the Russian Federation - 14;
- Permit for temporary residence in the Russian Federation - 15;
- Certificate of temporary asylum in the Russian Federation - 18;
- Birth certificate issued by an authorized body of a foreign state - 23;
- Identity card of a serviceman of the Russian Federation / Military card of a reserve officer - 24;
- Other documents - 91.
Paragraphs "", "Date of issue", "Issued by" are filled out strictly according to the identity document. In the “Taxpayer Status”, the number 1 means a tax resident of the Russian Federation, 2 - non-resident of Russia (who lived less than 183 days in Russia in the year of declaration of income).
Taxpayer Phone
In the new 3-NDFL form, the fields for indicating the taxpayer address are deleted. Now you do not need to specify this information in the form. Just fill in the field “Contact phone number”. The telephone number is indicated either mobile or city, if necessary, with a city code.
Signature and Date
On the title page, indicate the total number of completed pages and the number of attachments - supporting documents or their copies. In the lower left part of the first page, the taxpayer (number 1) or his representative (number 2) sign the document and indicate the date of signing. The representative needs to attach to the declaration a copy of the document confirming the credentials.
Filling 3-NDFL when declaring income and applying for a tax deduction
The procedure for filling out 3-personal income tax depends on the particular case for which you file a declaration. The declaration form contains 19 sheets, of which you need to fill out personally.
- section 1 “Information on tax amounts payable (surcharge) to the budget / return from the budget”;
- section 2 “Calculation of the tax base and tax amount for income taxable at the rate of (001)”;
- sheet A “Income from sources in the Russian Federation”;
- sheet B “Income from sources outside the Russian Federation taxed at the rate of (001)”;
- sheet B “Income received from entrepreneurial, advocate and private practice”;
- sheet G "Calculation of the amount of income not subject to taxation";
- sheet D1 “Calculation of property tax deductions for expenses on new construction or acquisition of real estate”;
- sheet D2 “Calculation of property tax deductions for income from the sale of property (property rights)”;
- sheet E1 “Calculation of standard and social tax deductions”;
- sheet E2 “Calculation of social tax deductions established by subparagraphs 4 and 5 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation”;
- sheet G “Calculation of professional tax deductions established by paragraphs 2, 3 of Article 221 of the Tax Code of the Russian Federation, as well as tax deductions established by paragraph two of subparagraph 2 of paragraph 2 of Article 220 of the Tax Code of the Russian Federation”;
- sheet Z “Calculation of taxable income from operations with securities and operations with derivative financial instruments”;
- sheet And "Calculation of taxable income from participation in investment partnerships."
In addition to paying personal income tax, a declaration is useful in order to receive a tax deduction. By law, every citizen can return part of the tax previously paid to the state to cover the costs of training, treatment, purchase of real estate or payment of a mortgage. You can apply for a deduction on any day after the end of the year in which the money was spent. The deduction can be obtained for three years.