3 ndfl sheet g1 sample. Standard child tax deduction
Appendix 5 of the 3-NDFL declaration - a sample of filling is given in our article - is used to declare data on personal income tax deductions made or due to an individual on the grounds set out in Art. 218 and 219 of the Tax Code of the Russian Federation. Find out to whom and how you can apply these deductions and how to generate the appropriate 3-NDFL sheet.
What are the standard tax deductions for individuals - tax residents of the Russian Federation
Deductions due to the entire specific category of individuals - residents of the Russian Federation (regardless of the individual actions of a particular person in the tax period, as, for example, in the case of a deduction when buying real estate), are classified as standard.
The list of standard deductions is given in Art. 218 of the Tax Code of the Russian Federation. The most common examples are deductions due:
- persons affected by man-made disasters (for production association"Mayak", at the Chernobyl nuclear power plant);
- persons who have been harmed as a result of work to eliminate man-made disasters, as well as those related to radioactive, nuclear components and the field of space technologies;
- participants in military operations to protect both the Russian Federation and the former USSR;
- persons who have been awarded state titles and awards;
- Leningraders-blockade;
- bone marrow donors;
- parents of minor children and children with disabilities and persons equated to parents.
NOTE! If the same individual has the right to several types of deductions at once (except for deductions for children), then in fact only one, the largest possible, is provided.
According to the procedure stipulated by the Tax Code of the Russian Federation, all standard deductions are provided monthly within tax period(of the year). All these deductions must be carried out by tax agents who pay income to an individual who is entitled to a deduction, and withhold personal income tax from this individual at the source.
What deductions are provided as a measure of social support
- Support for those taxpayer citizens who donate funds to charity, as well as donate funds for the development of such socially significant areas as mass sports, culture, and science.
IMPORTANT! For such deductions, there is a maximum limit of 25% of the donor's income.
- Support for citizens who pay for their education, children, as well as brothers and sisters in the age category up to 24 years old.
IMPORTANT! Several restrictions are imposed on these deductions. For example: the education of children must be full-time, the amount that can be compensated for with a deduction cannot exceed 50,000 rubles per child.
For more details see
- Support for people who require expensive treatment. Deductions on the costs of an individual for paying for medical services are possible if they are documented, provided by licensed medical institutions and comply with the list of types of treatment approved by the government of the Russian Federation. In addition, the specified person must pay for the treatment himself, from own funds.
- Support for Russian citizens who participate in long-term contracts (at least 5 years) voluntary insurance life, retirement insurance and retirement benefits.
For each category of individuals - residents of the Russian Federation listed above, there is the possibility of reducing tax base, as well as refund of personal income tax on amounts involved in these areas (subject to restrictions).
How to fill out Appendix 5 of the 3-NDFL declaration (previously sheet E1) - an example
1. General rules the formation of declaration sheets is set out in the order of filling out, which is an appendix to the order of the Federal Tax Service dated 03.10.2018 No. ММВ-7-11 / [email protected] Including, according to this order and Art. 229 of the Tax Code of the Russian Federation, the person filing the declaration has the right not to indicate in the calculations the amounts for which the settlements with the budget for personal income tax are completely closed by the tax agent. That is, if you want to receive a deduction for education or treatment and at the same time have 2 children for whom your employer provides you with deductions, you do not need to enter into the calculation in Appendix 5 the entire history of the employer's provision of deductions for children. It is enough to indicate only those values that will affect the compensation. Personal income tax body - the actual cost of training or treatment.
Thus, when submitting 3-NDFL for tax refunds on social deductions, it is usually only required to fill out sections 2 and / or 3.
2. Section 2 is intended for deductions that are not subject to the total limitation provided for in paragraph 2 of Art. 219 of the Tax Code of the Russian Federation. The values in the lines are entered in accordance with what is written in the decryptions for the numbers of subsections 2.1, 2.2 and 2.3. It should be borne in mind that the amounts specified in section 2 must be documented, and both the fact that the obligation has arisen (for example, an agreement with a licensed medical institution for treatment) and the fact of payment of the obligation (check, receipt stub, extract from bank accounts, etc.).
3. In section 3, information is entered on those expenses, deductions for which have restrictions under paragraph 2 of Art. 219 of the Tax Code of the Russian Federation. The procedure for entering data into subsections 3.1 to 3.5 is the same as when forming section 2. The nuance is contained in filling out subsection 3.5 - it should indicate the amount of deductions confirmed by documents, but not more than the upper total limit - 120,000 rubles. That is, if your sum of lines 130 + 140 + 150 + 160 + 170 was, for example, 128,000 rubles, according to subsection 3.6, in line 180 of Appendix 5, you still need to indicate 120,000 rubles.
Subsection 3.6.1 - for those who nevertheless decided to reflect in Appendix 5 all their deductions for the tax period. Then, in section 1, these deductions will be reflected as required, and in subsection 3.6.1, line 181 of section 3, they must be indicated as provided by the tax agent (that is, those who paid you income in the year from withholding personal income tax at the source).
4. Subsection 3.7 and Section 4 are final. As a rule, the values in them coincide and represent the sum of all social deductions declared for the period.
Example
O. Sidorova underwent paid treatment in 2018, indicated in the list approved by the decree of the Government of the Russian Federation of 03/19/2001. As part of the treatment, Sidorova paid for the surgical intervention in the amount of 186,000 rubles, and also purchased the prescribed medications for the amount of 54,500 rubles. Sidorova has 2 minor children and a permanent place of work, where she is provided with deductions for children when calculating personal income tax.
1. Since the deductions for children were fully provided at the place of work, section 1 of the sheet may not be filled in by Sidorov.
2. Payment for a surgical operation (according to the list) refers to non-standardized deductions, therefore Sidorova will indicate it in section 2 of the sheet in the corresponding line (line 110 - 186,000 rubles).
3. Funds spent on medicines (also according to the list) are considered standardized. Sidorova will reflect them in section 3 of sheet on line 140. The total amount of standardized expenses does not exceed 120,000 rubles, therefore, in the subtotal for section 3, Sidorova will put the entire amount of expenses - 54,500 rubles.
4. Sidorova sums up both types of claimed deductions and fixes the total - a deduction to reduce the tax base for personal income tax - in section 4 of Appendix 5.
Outcomes
Appendix 5 of the 3-NDFL declaration is intended to reflect the standard and social tax deductions due to an individual. If the declaration is submitted for obtaining social deduction and reimbursement of personal income tax tax, and standard deductions were provided in general order employer (or a similar person with the functions of a tax agent), information on standard deductions can be omitted in Appendix 5. When entering data into the sheet, it is necessary to distinguish between normalized and non-standardized deductions and reflect them in section 3 or section 2 of Appendix 5, respectively.
You can find out in what terms the personal income tax must be returned for the deductions provided.
Where can I get a program to fill out a declaration in in electronic format, .
Until April 30, 2014, some categories of citizens are required to declare income received in 2013 and submit to tax office at the place of residence form 3-NDFL. We will tell you about who reports on this form and how to fill out the declaration in the article.
Note! You can easily prepare and submit reports using the online service "My Business" - Internet accounting for small businesses. The service automatically generates reports, checks them and sends them electronically. You will not need to personally visit the tax office and funds, which will undoubtedly save not only time, but also nerves. You can get free access to the service following the link.
The 3-NDFL declaration form, which must be reported in 2013, was approved by order of the Federal Tax Service of Russia dated November 10, 2011 No. ММВ-7-3 / [email protected] But please note that by order of the Federal Tax Service of Russia dated 11/14/2013 N ММВ-7-3 / [email protected] changes have been made to it.
Before we start talking about filling out the declaration, we will consider who, where, how and in what time frame submits the 3-NDFL form.
Who reports on the 3-NDFL form
In addition, some citizens can submit the 3-NDFL form on their own initiative. These include those who wish to receive, for example, the following tax deductions:
- standard (if during the tax period these deductions were not provided to an individual or were provided in a smaller amount than that provided for in Article 218 Tax Code);
- professional;
- social (when paying for treatment, training, when transferring their own funds for charitable purposes, etc.);
- property (when purchasing housing).
Where and in what time frame is the declaration submitted
It is necessary to submit a completed 3-NDFL form to the tax office at the place of residence or place of stay (clause 5 of article 227, clause 3 of article 228, clauses 1, 3, 6 and 7 of article 83 of the Tax Code of the Russian Federation).
The same procedure is provided for those who submit a declaration on their own initiative (clause 2 of article 229 of the Tax Code of the Russian Federation).
In accordance with paragraph 4 of Article 80 of the Tax Code, the declaration can be submitted on paper (in person or through an authorized representative, as well as by mail) or in electronic form (via telecommunication channels).
The tax return is submitted no later than April 30 of the year following the expired tax period (clause 1 of article 229 of the Tax Code of the Russian Federation). And the tax must be paid before July 15 of the current year (clause 4 of article 228 of the Tax Code of the Russian Federation).
But there are exceptions to this rule. So if entrepreneurial activity(private practice) or payments specified in article 228 of the Tax Code are terminated before the end of the tax period, the declaration must be submitted within five days from the date of termination of activities or payments. This applies to Russian citizens. But foreigners who are going to leave the territory of Russia must report no later than one month before leaving the country. This is stated in paragraph 3 of Article 229 of the Tax Code. Tax must be paid by both of them no later than 15 calendar days from the date of filing such a declaration (clause 3 of article 229 of the Tax Code of the Russian Federation).
For each month of failure to submit a declaration, a fine of 5% of the tax amount is provided (clause 1 of article 119 of the Tax Code of the Russian Federation). Failure to submit by the taxpayer within the time period established by the legislation on taxes and fees tax return v tax authority at the place of registration entails the collection of a fine in the amount of 5 percent of the amount of tax payable (additional payment) on the basis of this declaration, for each full or incomplete month from the date set for its submission, but not more than 30% of the indicated amount and not less than 1,000 rubles ... (Clause 1 of Art. 119 of the Tax Code of the Russian Federation) In this case, the lower limit of the fine is 100 rubles, and the upper limit cannot exceed 30% of the tax amount. True, this rule applies if the declaration is submitted with a delay of up to 180 days.
If you are late with the report by more than 180 days, the amount of the fine will increase. It will amount to 30% of the tax amount plus 10% for each month of delay (clause 2 of article 119 of the Tax Code of the Russian Federation).
Filling in the declaration
General rules. The tax payer indicates in the declaration all income received in the tax period, sources of their payment, tax deductions, tax amounts withheld by tax agents, amounts of actually paid advance payments, tax amounts payable (surcharge) to the budget or refunded from the budget (clause 4 Article 229 of the Tax Code of the Russian Federation).
The paper declaration is filled out with a ballpoint or fountain pen in black or blue. It is also possible to print the completed declaration form on a printer. Please note that duplex printing is not allowed. This is stated in clause 1.1 of section 1 of the Procedure for filling out the tax declaration form for personal income tax (form 3-NDFL), approved by order of the Federal Tax Service of Russia dated November 10, 2011 No. ММВ-7-3 / [email protected](hereinafter referred to as the Order).
Corrections in the declaration are not allowed! Only one indicator fits into each line and the columns corresponding to it. In the absence of indicators provided for in the declaration, a dash shall be inserted in the corresponding line. All cost indicators are given in rubles and kopecks, except for amounts of personal income tax, which are calculated and shown in full rubles.
Please note the following when filling out the declaration by hand.
Fill in the text fields of the declaration with capital printable characters.
If, to indicate any indicator, it is not required to fill in all the cells of the corresponding field, a dash shall be put in the empty cells on the right side of the field.
Example
When specifying the ten-digit TIN of the organization 5024002119 in the TIN field of twelve cells, the indicator is filled in as follows: "5024002119--".
Fractional numeric key figures are filled in the same way as the rules for filling integer numeric key figures. If there are more cells for specifying the fractional part than numbers, then a dash is put in the free cells of the corresponding field.
Example
If the indicator "share in ownership" has a value of 1/3, then this indicator is indicated in two fields, three cells each as follows: "1--" - in the first field, sign "/" or "." between the fields and "3--" - in the second field.
If you fill out the declaration on a computer, then align the values of the numerical indicators according to the right (last) familiarity. And when printing on a printer, the absence of cell framing and dashes for empty cells is allowed. Characters should be printed in Courier New font, 16-18 points high.
The taxpayer at the top of each filled-out page of the declaration must indicate the TIN (if any), as well as his surname and initials, and at the bottom, in the field "The accuracy and completeness of the information specified on this page, I confirm" the date of filling and the signature ...
As for the numbering of pages, it must be continuous (clause 1.14, Section 1 of the Procedure).
The structure of the declaration. The declaration in the form 3-NDFL consists of title page, six sections and 13 additional sheets - A, B, C, G1, G2, G3, D, E, Zh1, Zh2, Zh3, Z, I. True, tax payers fill out and submit not all sections and sheets, but only those , which reflect the performance of their operations. In this case, the title page and section 6 of the declaration are mandatory for everyone (clause 2.1, section 2 of the Procedure).
When filling out the declaration, all values of the indicators are taken from certificates of income and withheld amounts of taxes issued by tax agents, settlement, payment and other documents at the disposal of the taxpayer, as well as from calculations made on the basis of these documents. Therefore, we advise you to request in advance from the accounting department a certificate in the form of 2-NDFL for the last year.
Taxpayers have the right not to indicate in the tax return income that is not taxable (exempt from taxation) in accordance with Art. 217 of the Tax Code, as well as income, upon receipt of which the tax is fully withheld by tax agents, if this does not prevent the taxpayer from receiving tax deductions provided for in Art. 218 - 221 of the Tax Code.
Title page. When filling out the title page of the declaration, the following are indicated:
- taxpayer identification number (TIN). You can find out your TIN on the website of the Federal Tax Service of Russia www.nalog.ru on the page of the Find Your TIN service;
- the number of the adjustment (when drawing up the primary tax declaration, "0" is indicated, with the clarifying declaration - the value according to the ordinal number of the clarifying declaration for the corresponding reporting period);
- reporting tax period - the calendar year for which the declaration is submitted;
- tax authority code - the code of the tax office at the place of residence (place of stay) of the taxpayer;
- taxpayer category code:
- "720" - an individual registered as individual entrepreneur;
- “730” - a notary engaged in private practice and other persons engaged in private practice in accordance with the procedure established by the current legislation;
- “740” - the lawyer who established the lawyer's office;
- "760" - another individual who declares income in accordance with Art. 22 8 of the Tax Code, as well as for the purpose of obtaining tax deductions in accordance with Art. 218-221 of the Tax Code or for another purpose;
- "770" - an individual registered as an individual entrepreneur and who is the head of a peasant (farm) economy.
When filling in the indicator "Code by OKTMO", free cells to the right of the code value, if it has less than eleven characters, are filled with zeros.
The taxpayer can determine the code of the tax inspection and OKTMO at the address of his place of residence (place of stay) using the Internet service "Address and payment details of your inspection" located on the website of the Federal Tax Service of Russia www.nalog.ru in the section " Electronic services».
General information about the taxpayer by filling in the following fields:
- surname, name and patronymic;
- contact telephone number with the telephone code;
- date and place of birth, citizenship;
- information about the identity document;
- taxpayer status (tax resident / non-resident of the Russian Federation);
- address of the place of residence (place of stay).
Sections 1, 2, 3, 4, 5, 6 are filled in on separate sheets and are used to calculate the tax base and amounts of taxes on income taxed on different rates, as well as the amounts of tax to be paid / surcharged to the budget or refunded from the budget:
- in Section 1 for income taxed at a rate of 13%;
- in Section 2 for income taxed at a rate of 30%;
- in Section 3 for income taxed at 35%;
- in Section 4 for income taxed at a rate of 9%;
- in Section 5 for income taxed at the rate
Section 6 is completed after you complete Sections 1, 2, 3, 4 and 5 of the declaration form.
Sheets A, B, C, G1, G2, G3, D, E, Zh1, Zh2, Zh3, Z, I are used to calculate the tax base and tax amounts when filling out sections 1, 2, 3, 4 and 5 of the declaration form and are filled out as necessary.
Sheet A is filled in for taxable income received from sources in the Russian Federation, with the exception of income from entrepreneurial activity, advocacy and private practice.
Sheet B is filled in for taxable income received from sources outside the Russian Federation, with the exception of income from entrepreneurial activity, advocacy and private practice.
When 3 personal income tax is served
There are several reasons for filing a declaration. The main goal is to transfer tax on additional profits or to refund overly withheld. Qualified assistance in filling out the 3 personal income tax declaration ensures that there are no errors and a minimum loss of time for obtaining a deduction. The Tax Code provides for several situations when it is possible to receive compensation:
- Construction, purchase of a house or apartment with the right to register residence - property deduction.
- Buying a car.
- Expensive surgeries or medications.
- Voluntary insurance.
- Your studies or your child (up to 24 years old, full-time).
In turn, additional taxable profit obliges to provide payment confirmation for assignment of deductions. When carried out in one reporting interval of sale and sale material values the retention and refund result is calculated mathematically. The payment is offset.
Filling principles
The legislation is constantly changing document flow regulations, so it is important to monitor its relevance. It is allowed to file a tax return immediately within a three-year period. In order to correctly draw up and pass 3 personal income tax without unnecessary problems, you need to follow the main rules:
- Fill in on a computer through the program or with your own hand (only in blue or black ink).
- Corrections, blots are inadmissible.
- Each calendar interval has an individual form of 3 personal income tax.
- Sequential numbering, TIN, dating and signature are affixed everywhere.
- The tax return is drawn up in two copies. When printing on a printer, only one-sided printing is allowed.
- To report on different places of work, separate blocks with OKTMO and information about wages.
- The list of required sheets depends on the nature of the deduction and the type of reporting.
- The arrangement is strictly followed by order and numbering.
Basic blocks of a tax return, which are required to be filled in:
- front page with personal data;
- section 1 to indicate the results for all OKTMO;
- section 2 for calculating the tax base;
- income from official sources.
Special coded letterheads simplify and unify material handling. Modern electronic systems select a configuration option according to the specified requirements, which saves time for proofreading the required graphs. Convenient service, the accuracy of the entered data ensure the literacy and reliability of the calculations.
How to apply for a tax deduction
Declaration of 3 personal income tax is submitted in the form of KND 1151020 using a salary certificate of a new sample for 2018. Individuals who have previously changed their place of work will have to re-order the document for deduction.
According to the rules, the tax return includes the main part, which is mandatory for all deductions:
1. Title page - indicate the series, passport number and special encodings:
- taxable period;
- tax authority;
- country;
- identity document;
- belonging to the Russian Federation.
2. Pages 1 and 2 are based on final counts.
3. Income on a rise:
- in organizations of Russia - No. 1;
- outside the Russian Federation - No. 2;
- for those who are engaged in private practice, entrepreneurs and lawyers - №3.
4. Sheet 4 - in the presence of non-taxable financial resources.
The reason for accepting the declaration is also a statement from the taxpayer. To transfer money, you will need to fill in the bank account details and information about the individual. Upon completion, all pages are counted, their number is indicated.
Property deduction
To take advantage of the collateral tax deduction housing conditions, you will need to attach all receipts and account statements confirming personal financial expenses... Appendix 7 must be added to the basic kit with the following characteristics:
- Address, cadastral number, fractional ownership.
- When the property is registered.
- The amount of deductions for previous periods and the period of the initial offset.
- The size of the tax base to determine overall size deduction.
- The remainder of the deduction.
When buying an apartment on credit, the legislation provides for the use of a deduction for the payment of interest after the expiration of the loan. For this, the overpayment is calculated separately. bank statement and entered in separate fields. Refund amount for private house includes the cost land plot... However, it is impossible to qualify for the accrual of a percentage of the value of a separate land.
Social deductions
When filling out the 3 personal income tax declaration for social deduction, Appendix 5 is used. The types of expenses are indicated here: education, medical services, standard deduction... This also includes charity, voluntary insurance, pension savings. Full list published and constantly updated on state open access portals.
On tax deduction there is a right for a student on a paid basis, or for a parent for his child on a full-time basis. Together with the main papers, an education contract, a copy of it and payment receipts are required.
The following categories are taken into account for the return from the budget for treatment:
- Expensive treatment.
- Medicines.
- Standard therapy.
For the set-off of medicines, a prescription and payment receipts established by the regulations are used. Please note that not all medicines fall into the reimbursement category. The official list was approved by the Government in the decree №201 dated 19.03.2001. The maximum compensation is 15,600 rubles.
The tax deduction also relies on children. According to the classical scheme, this service is provided by the employer through the accounting department on a monthly basis, but it is also possible to use a one-time compensation. In Appendix 6, the fields are filled in according to the type of guardianship and benefit. All minor family members are entitled to a deduction. The first two are calculated at 1,400 rubles, and for the third and subsequent ones at 3,000. Compensations cease from the moment 350,000 rubles are reached. cumulative total of earned money by the parent.
Deduction on the sale of property
Citizens who have received material benefit from own or other property. This procedure can be avoided provided that the subject of the transaction has been owned for more than 3 and 5 years, depending on the method of receipt (by inheritance, as a gift, by agreement). Appendix 6 is added to the general set, where they separately indicate the fact of the sale of the object of full ownership and equity, indicating the acquisition costs.
According to the Tax Code, 1 million rubles. the apartment is not taxed. Accordingly, the final figure is 13% of the value after deducting the non-taxable million. It may also turn out that there is no benefit from the real estate transaction and then no withholding is made.
There is no fundamental difference in filling 3 personal income tax for different intervals. Some adjustments are periodically introduced into the reporting in the form of the names of operations, deletions and additions of items taken into account. For the correct design, pay attention to the deduction samples provided by trusted resources.
To get tax refund (get a deduction) for 2017 (before February 19, 2018)
For a tax refund when buying a home
For a tax refund on home purchases and mortgages
How to get the correct 3-NDFL declaration faster and easier?
The easiest way is to quickly prepare the correct 3-NDFL declaration with Tax. With Tax, your tax return does not have to be redone. The tax will form the necessary sheets of the form, calculate the totals, put down the necessary codes and check the data. You will receive the correct declaration and expert advice. And then you can choose - take the declaration to the inspection yourself or submit it online.
To report on income for 2017 (until February 19, 2018)
When selling property, such as a car or apartment
To get tax refund (get a deduction) for 2017 (from 19 February 2018)
For a tax refund when buying a home
A sample (example) of filling out a tax return ( property deduction) when buying or building a home, for example, when buying an apartment, in PDF format.
For a tax refund on home purchases and mortgages
A sample (example) of filling out a declaration for a tax refund (property deduction) when buying or building a home, for example, when buying an apartment, and paying interest on a mortgage (payment mortgage interest) in PDF format.
For a tax refund on tuition expenses
A sample (example) of filling out a tax return (receiving social tax deduction) for training expenses in PDF format.
For a tax refund on medical expenses
A sample (example) of filling out a declaration for a tax refund (obtaining a social tax deduction) for medical expenses in PDF format.
For a tax refund upon receipt of a standard tax deduction
Sample (example) of filling out a tax refund declaration when receiving a standard tax deduction in PDF format.
To report on income in 2017 (from 19 February 2018)
When selling property, such as a car or apartment
Sample (example) of filling out a declaration for the sale of property, for example, a car or an apartment, in PDF format.
To get tax refund (get a deduction) for 2016
For a tax refund when buying a home
Sample (example) of filling out a tax return (property deduction) declaration for the purchase or construction of housing, for example, when buying an apartment, in PDF format.
For a tax refund on home purchases and mortgages
Sample (example) of filling out a tax return (property deduction) declaration for the purchase or construction of housing, for example, when buying an apartment, and payment of interest on a mortgage (payment of mortgage interest) in PDF format.
For a tax refund on tuition expenses
A sample (example) of filling out a tax return (receiving social tax deduction) for training expenses in PDF format.
For a tax refund on medical expenses
A sample (example) of filling out a declaration for a tax refund (obtaining a social tax deduction) for medical expenses in PDF format.
For a tax refund upon receipt of a standard tax deduction
Sample (example) of filling out a tax refund declaration when receiving a standard tax deduction in PDF format.
To report on income for 2016
When selling property, such as a car or apartment
Sample (example) of filling out a declaration for the sale of property, for example, a car or an apartment, in PDF format.
To get tax refund (get a deduction) for 2015
For a tax refund when buying a home
Sample (example) of filling out a tax return (property deduction) declaration for the purchase or construction of housing, for example, when buying an apartment, in PDF format.
For a tax refund on home purchases and mortgages
Sample (example) of filling out a tax return (property deduction) declaration for the purchase or construction of housing, for example, when buying an apartment, and payment of interest on a mortgage (payment of mortgage interest) in PDF format.
For a tax refund on tuition expenses
A sample (example) of filling out a tax return (receiving social tax deduction) for training expenses in PDF format.
For a tax refund on medical expenses
A sample (example) of filling out a declaration for a tax refund (obtaining a social tax deduction) for medical expenses in PDF format.
For a tax refund upon receipt of a standard tax deduction
Sample (example) of filling out a tax refund declaration when receiving a standard tax deduction in PDF format.
To report on income for 2015
When selling property, such as a car or apartment
Sample (example) of filling out a declaration for the sale of property, for example, a car or an apartment, in PDF format.
To get tax refund (get a deduction) for 2014
For a tax refund when buying a home
Sample (example) of filling out a tax return (property deduction) declaration for the purchase or construction of housing, for example, when buying an apartment, in PDF format.
For a tax refund on home purchases and mortgages
Sample (example) of filling out a tax return (property deduction) declaration for the purchase or construction of housing, for example, when buying an apartment, and payment of interest on a mortgage (payment of mortgage interest) in PDF format.
For a tax refund on tuition expenses
A sample (example) of filling out a tax return (receiving social tax deduction) for training expenses in PDF format.
For a tax refund on medical expenses
A sample (example) of filling out a declaration for a tax refund (obtaining a social tax deduction) for medical expenses in PDF format.
For a tax refund upon receipt of a standard tax deduction
Sample (example) of filling out a tax refund declaration when receiving a standard tax deduction in PDF format.
To report on income for 2014
When selling property, such as a car or apartment
Sample (example) of filling out a declaration for the sale of property, for example, a car or an apartment, in PDF format.
I. General Requirements for Completing the Personal Income Tax Return Form
II. Content of the Declaration
III. Procedure for filling out the title page of the Declaration form
IV. Procedure for filling out Section 1
"Information on the amounts of tax payable (surcharge) to the budget / refund from the budget" of the Declaration form
V. Procedure for completing Section 2
"Calculation of the tax base and the amount of tax on income taxed at the rate (001)%" of the Declaration form
Vi. The procedure for filling out Sheet A
Vii. The procedure for filling out Sheet B
VIII. The procedure for filling out Sheet B
"Income received from entrepreneurial, legal and private practice" Declaration form
IX. The procedure for filling out Sheet D
"Calculation of the amount of income not subject to taxation" Declaration form
X. Procedure for filling out Sheet D1
"Calculation of property tax deductions for expenses for new construction or acquisition of real estate" Declaration form
XI. The procedure for filling out Sheet D2
"Calculation of property tax deductions for income from the sale of property" Declaration form
XII. The procedure for filling out Sheet E1
"Calculation of standard and social tax deductions" of the Declaration form
XIII. The procedure for filling out Sheet E2
"Calculation of social tax deductions established by subparagraph 4 and subparagraph 5 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation" Declaration form
XIV. The procedure for filling out Sheet G
XV. The procedure for filling out Sheet 3
"Calculation of taxable income from operations with securities and operations with financial instruments of forward transactions" Declaration form
Xvi. The procedure for filling out the Sheet I
"Calculation of taxable income from participation in investment partnerships" Declaration form
Appendix N 1 Directory "Taxpayer Category Codes"
Appendix N 2 Directory "Codes of types of documents"
Appendix N 3 Directory "Codes of regions"
Appendix N 4 Directory "Codes of types of income"
Appendix N 5 Directory "Codes of the object name"
Appendix N 6 Directory "Codes of persons claiming property tax deduction"
XII. The procedure for filling out Sheet E1 "Calculation of standard and social tax deductions" of the Declaration form
12.1. Sheet E1 is filled in individuals - tax residents Russian Federation.
12.2. Sheet E1 calculates the amount of standard and social tax deductions that can be provided to a taxpayer in accordance with Articles 218, 219 of the Code.
Sheet E1 is filled out on the basis of certificates of income in the form of 2-NDFL received from tax agents, and other documents available to the taxpayer.
12.3. In clause 1 of Sheet E1, the taxpayer calculates the amounts of standard tax deductions established by Article 218 of the Code:
subparagraph 1.1 indicates the amounts of the standard tax deduction under subparagraph 1 of paragraph 1 of Article 218 of the Code, which are calculated by multiplying 3,000 rubles by the number of months in which the taxpayer had the right to receive this standard tax deduction;
subparagraph 1.2 indicates the amounts of the standard tax deduction under subparagraph 2 of paragraph 1 of Article 218 of the Code, which are calculated by multiplying 500 rubles by the number of months in which the taxpayer had the right to receive this standard tax deduction;
subparagraph 1.3 indicates the number of calendar months in which income taxed on tax rate 13 percent, calculated on an accrual basis from the beginning of the year and received from one of the sources of payment, did not exceed 280,000 rubles;
Subparagraph 1.4 specifies the amounts of the standard tax deduction per child to the parent (parent's spouse), adoptive parent, adoptive parent (spouse of the adoptive parent), guardian, trustee, which are calculated by multiplying the amount of such deduction established by subparagraph 4 of paragraph 1 of Article 218 of the Code by the number of months specified in line 030 of Sheet E1;
in subparagraph 1.5, the amounts of the standard tax deduction per child are indicated to the only parent (adoptive parent), adoptive parent, guardian, trustee, as well as one of the parents (adoptive parents), if the other parent refuses to receive it, which are calculated by multiplying the amount of such a deduction established subparagraph 4 of paragraph 1 of Article 218 of the Code, for the number of months specified in line 030 of Sheet E1;
(as amended by the Order of the Federal Tax Service of Russia dated November 25, 2015 N ММВ-7-11 / [email protected])
Subparagraph 1.6 specifies the amount of the standard tax deduction for the parent (parent's spouse), adoptive parent, foster parent (foster parent's spouse), guardian, trustee for disabled children under the age of 18, for full-time students, graduate students, residents, interns, students under the age of 24, who are disabled of I or II groups, which are calculated by multiplying the amount of such a deduction, established by subparagraph 4 of paragraph 1 of Article 218 of the Code, by the number of months indicated in line 030 of Sheet E1;
(as amended by the Order of the Federal Tax Service of Russia dated November 25, 2015 N ММВ-7-11 / [email protected])
in subparagraph 1.7, the amounts of the standard tax deduction are indicated for the only parent (adoptive parent), adoptive parent, guardian, trustee, as well as one of the parents (adoptive parents) if the other parent refuses to receive the tax deduction, for disabled children under the age of 18, for full-time students, graduate students, residents, interns, students under the age of 24 who are disabled of I or II groups, which are calculated by multiplying the amount of such a deduction, established by subparagraph 4 of paragraph 1 of Article 218 of the Code, by the number of months specified in line 030 Sheet E1.
(as amended by the Order of the Federal Tax Service of Russia dated November 25, 2015 N ММВ-7-11 / [email protected])
12.4. In the event of the birth of a child (children) during the tax period for which the Declaration is submitted, the amount of standard tax deductions for the child (children) specified in subparagraphs 1.4 - 1.7 of paragraph 1 of Sheet E1 is calculated by multiplying the amount of the deduction by the number of calendar months, determined as the difference between the number of months indicated in field 030 of Sheet E1 and the number of calendar months that have passed from the beginning of the calendar year to the month of birth of the child.
12.5. The total amount of standard tax deductions is indicated in subparagraph 1.8 of Sheet E1 and is calculated as the sum of the values of the indicators specified in subparagraphs 1.1, 1.2, 1.4, 1.5, 1.6, 1.7 of Sheet E1.
12.6. In paragraph 2 of Sheet E1 of the Declaration, the taxpayer calculates the amounts of social tax deductions established by Article 219 of the Code (with the exception of social tax deductions, in respect of which the restrictions established by paragraph 2 of Article 219 of the Code apply).
Subparagraph 2.1 indicates the amount of social tax deduction in accordance with subparagraph 1 of paragraph 1 of Article 219 of the Code. Meaning this indicator should not exceed 25 percent of the amount of income received by the taxpayer during the tax period and subject to taxation at a rate of 13 percent, that is, not more than 25 percent of total amount income by line code 030 of Section 2 of the Declaration.
Subparagraph 2.2 indicates the amount of 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 teaching children full-time education in educational institutions... The value of this indicator should not exceed 50,000 rubles for each child for both parents, guardian, trustee.
Subparagraph 2.3 indicates the amount of social tax deduction provided in accordance with paragraph four of subparagraph 3 of paragraph 1 of Article 219 of the Code, for expensive types of treatment in medical institutions The Russian Federation in the amount of actually incurred expenses.
In sub-clause 2.4, the total value for clause 2 of Sheet E1 is determined by summing up the values of the indicators reflected in sub-clauses 2.1, 2.2 and 2.3.
12.7. Clause 3 of Sheet E1 calculates the amounts of social tax deductions established by Article 219 of the Code, in respect of which the restrictions established by clause 2 of Article 219 of the Code apply.
Subparagraph 3.1 indicates the amount of 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 during the tax period for his studies, for the education of a brother (sister) under 24 years of age in full-time education in educational institutions.
Sub-clause 3.2 indicates the amount of social tax deduction provided in accordance with paragraph one of sub-clause 3 of clause 1 of Article 219 of the Code, in the amount paid by the taxpayer during the tax period for payment for treatment and the purchase of medicines, excluding the cost of expensive treatment.
Subparagraph 3.3 indicates the amount of social tax deduction provided in accordance with paragraph two of subparagraph 3 of paragraph 1 of Article 219 of the Code, in the amount of insurance contributions paid by the taxpayer during the tax period under voluntary agreements personal insurance, as well as under voluntary insurance contracts for a spouse, parents and (or) their children (wards) under the age of 18.
Subparagraph 3.4 indicates the amount of social tax deduction provided in accordance with subparagraphs 4 and 5 of paragraph 1 of Article 219 of the Code.
(as amended by the Order of the Federal Tax Service of Russia dated November 25, 2015 N ММВ-7-11 / [email protected])
To calculate the value of the indicator of line 160, the corresponding values of the indicators of lines 010 - 100 of Sheet E2 are filled in.
(as amended by the Order of the Federal Tax Service of Russia dated November 25, 2015 N ММВ-7-11 / [email protected])
Sub-clause 3.5 indicates the total amount of social tax deductions under clause 3 of Sheet E1. The value of the indicator is calculated as the sum of the values of the indicators specified in subparagraphs 3.1, 3.2, 3.3, 3.4 of Sheet E1 (this sum of values should not exceed 120,000 rubles).
Subclause 3.5.1 indicates the total amount of social tax deductions provided by tax agents during the tax period.
(the paragraph was introduced by the Order of the Federal Tax Service of Russia dated November 25, 2015 N ММВ-7-11 / [email protected])
The total amount of social tax deductions is indicated in subparagraph 3.6 of Sheet E1 and is determined by subtracting the value of subparagraph 3.5.1 from the sums of the values of indicators in subparagraphs 2.4 and 3.5 of Sheet E1.
(as amended by the Order of the Federal Tax Service of Russia dated November 25, 2015 N ММВ-7-11 / [email protected])
12.8. Clause 4 of Sheet E1 calculates the total amount of standard and social tax deductions declared in the Declaration and determined by summing up the values of lines 080 and 180 of Sheet E1.
18.1. Sheet G1 is filled in by individuals - tax residents of the Russian Federation.
18.2. Sheet G1 calculates the amount of standard tax deductions that can be provided to a taxpayer in accordance with the legislation of the Russian Federation on taxes and fees, if there are appropriate grounds. The types of standard tax deductions are listed in paragraph 2 of Sheet G1.
Sheet G1 is filled out on the basis of certificates of income in the form of 2-NDFL received from tax agents, and other documents available to the taxpayer.
18.3. In clause 1 of Sheet G1, the taxpayer calculates on an accrual basis the income by months of the tax period.
Sub-clause 1.1 indicates on an accrual basis for each month of the tax period the amount of income taxed at a rate of 13% received from one of the sources of payment. Starting from the month in which the taxpayer's income exceeded 280,000 rubles, the amount of income may not be indicated.
To calculate standard tax deductions for persons who are taxed in accordance with Article 227 of the Code, the amount of income received in the reporting tax period is reduced by the amount of expenses associated with the extraction of these incomes for each month of the reporting tax period in which the taxpayer had the status an individual entrepreneur, a notary in private practice, a lawyer who has established a law office, or another person engaged in private practice in accordance with the procedure established by law.
Sub-clause 1.2 (taking into account clause 1.1) indicates the number of calendar months in which the taxpayer's income did not exceed 40,000 rubles.
Sub-clause 1.3 (subject to clause 1.1) indicates the number of calendar months in which income did not exceed 280,000 rubles.
18.4. In clause 2 of Sheet G1 of the Declaration, the taxpayer calculates the amounts of standard tax deductions established by Article 218 of the Code.
In subparagraph 2.1 - 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. for the number of months in which the taxpayer was eligible for that standard tax deduction.
In subparagraph 2.2 - 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. for the number of months in which the taxpayer was eligible for that standard tax deduction.
In subparagraph 2.3 - the amount of the standard tax deduction under subparagraph 3 of paragraph 1 of Article 218 of the Code, which is calculated by multiplying 400 rubles. for the number of months specified in subparagraph 1.2 of Sheet G1.
On Sheet G1, only one standard tax deduction can be indicated, out of those listed in subparagraphs 2.1 - 2.3, which has the maximum value of the amounts calculated in accordance with the above provisions.
In subparagraph 2.4 - the amount of the standard tax deduction per child to the parent (parent's spouse), foster parent (foster parent's spouse), guardian, trustee, which is calculated by multiplying 1000 rubles. for the number of months specified in subparagraph 1.3 of Sheet G1, and for the number of children.
In subparagraph 2.5 - the amount of the standard tax deduction for a child to the only parent (foster parent), guardian, trustee, as well as one of the parents (foster parents), if the other parent refuses to receive it, which is calculated by multiplying 2000 rubles. for the number of months specified in subparagraph 1.3 of Sheet G1, and for the number of children.
In subparagraph 2.6 - the amounts of the standard tax deduction for the parent (parent's spouse), foster parent (foster parent's spouse), guardian, trustee for disabled children under the age of 18, for full-time students, graduate students, residents, students under the age of 24 years, who are invalids of I or II group, which is calculated by multiplying 2000 rubles. for the number of months specified in subparagraph 1.3 of Sheet G1, and for the number of such children.
In subparagraph 2.7 - the amount of the standard tax deduction to the only parent (adoptive parent), guardian, trustee, one of the parents (adoptive parents), if the other parent refuses to receive the tax deduction, for disabled children under the age of 18, for full-time students training, graduate students, residents, students under the age of 24 who are disabled I or II group, which is calculated by multiplying 4000 rubles. for the number of months specified in subparagraph 1.3 of Sheet G1, and for the number of such children.
18.5. In the event of the birth of a child (children) during the tax period for which the declaration is submitted, the amount of standard tax deductions per child specified in subparagraphs 2.4 - 2.7 of paragraph 2 of Sheet G1 is calculated by multiplying the amount of the deduction by the number of calendar months, determined as the difference between the amount months specified in subparagraph 1.3 of Sheet G1, and the number of calendar months that have passed from the beginning of the calendar year to the month of birth of the child.
18.6. The total amount of standard tax deductions is calculated in subparagraph 2.8 of Sheet G1.