How to work with the program 3 personal income tax. In what cases should it be submitted?
So the year 2018 has come, the tax return 2017 3-personal income tax year is mandatory for someone to fill out, and who has a chance to return part of the amounts spent as part of the deduction.
How to download the program "Tax Declaration 2017"? How to fill out a property deduction declaration correctly and without errors? How is it filled in and what documents are required for social deductions (training, treatment, etc.)? How to declare income received in the past year? We set out all this in more detail in this article and offer step-by-step instructions for filling out the declaration for 2017.
II Entering information about yourself
After filling in the first window, proceed to filling in the window "Information about the declarant"
1 - Indicate your last name, first name, patronymic.
2 — Enter your TIN number.
3, 4 - Indicate the date and place of your birth.
5 — citizenship data. In this paragraph, the default is - Russia. Otherwise, select from the dropdown list.
6, 7, 8, 9 - Enter information about the identity document, first select the name of your document.
Usually, information from the passport is entered in this paragraph: series, number, date of issue and by whom it was issued
10 - Enter your contact phone number.
III Entering income information
Having finished entering information about yourself, we proceed to filling out the window about your income.
Select the next window "Income received in the Russian Federation".
- If the income consisted only of wages or other income taxed at a personal income tax rate of 13%, then select the first tab 13;
- If you received dividends before 01/01/2015, then they are taxed at a rate of 9% and are entered in the appropriate tab;
- Winnings, prizes received in lotteries, games, contests are taxed at a rate of 35%;
- Dividends received after 01/01/2015 are taxed at a rate of 13% and are entered in the last tab (do not confuse the two tabs of income taxed at a rate of 13%).
Let's start filling in the data in the program "Declaration 2017" about your income received from the employer and taxed at a rate of 13%. To do this, you will need a "Certificate of income of an individual" 2-NDFL.
1 and 2— Add Source of income at a rate of 13%.
3 - In the "Source of payment" window, enter the data about your employer from the 2-NDFL certificate.
4 - If you have standard deductions with this employer, then check the box.
Having finished entering data about the employer, we proceed to filling in the data on the income itself.
1 - adding income
2 and 3- Select the income code from the drop-down list. We take the codes from the 2-NDFL certificate.
Most common codes:
- 2000 - salary;
- 2012 - the amount of vacation pay;
- 2300 - temporary disability benefits.
4 and 5- From the 2-NDFL certificate, we enter the amount of income and the month in which this income was received.
After entering information about income received on a monthly basis, we enter information on the taxable amount of income, calculated and withheld taxes (from certificate 2-NDFL) in our future 3NDFL declaration.
If you have other employers, repeat the entire chain of actions as many times as you have sources of income.
As income in the current year can be, for example: the sale of an apartment. Let's consider this situation in detail.
3NDFL declaration on income from the sale of an apartment
Add another source of income. We call it "For Sale". I recommend that you enter the buyer's name here. Thus, the final source of income sounds like "Sale of an apartment to Petrov A.V." No more data (TIN, KPP, OKTMO) can be omitted.
We enter information about the sale of the apartment.
1 - Add.
2 - We select the income code (1510 - income from the sale of residential, houses, apartments, rooms, cottages, etc.).
3 - Indicate the amount of income equal to the amount of the sale from the contract for the sale of the apartment.
1 - We contribute the amount of income equal to the amount of the sale of the apartment.
2 - If your apartment was sold before 01/01/2016, do not check the box and go to paragraph 6. If the apartment was sold after 01/01/2016, indicate this.
3 - We indicate once again the cost of the apartment from the sales contract.
4 — Cadastral number of the property.
5 - We indicate its cadastral value. Very often this information (on the cadastral value is in the sales contract), if not, then it can be viewed on the Roseestra website.
To do this, enter the cadastral number and address of the property.
Why is this information needed, you may ask? But why. When selling an apartment before 01/01/2016, your taxable income was calculated based on the sale price of the apartment from the sales contract. Those. if you sold an apartment for 1.5 million rubles, then the taxable income was equal to this amount.
If you sold the apartment after 01/01/2016, then taxable income is determined based on whether the value of the apartment under the sale agreement exceeds 70% of the cadastral value. If yes, then taxable income is equal to the cost of selling the apartment, if not, then it is equal to the cadastral value multiplied by 0.7.
Let's look at an example:
Example #1: You sold an apartment for 3.5 million rubles. The cadastral value is 2.5 million rubles. 70% of it is equal to 1.75 million. Thus, taxable income is equal to the sale price of 3.5 million rubles.
Another variant.
Example #2: You have inherited an apartment with a cadastral value of 6 million rubles. Sold for 2.3 million rubles. 70% of the cadastral value is equal to 0.7 * 6 million = 4.2 million rubles. And this is more than the amount for which you sold the apartment. Thus, taxable income will be equal to 4.2 million rubles, and not 2.3 million.
5 - Let's choose a deduction code. If the apartment has been owned for less than three years since the purchase of the apartment, and five years, if from 01/01/2016, you can count on the following deductions:
- 901 code - deduction of 1 million rubles.
- 903 code - using the appropriate deduction, you can reduce the cost of selling an apartment by the amount that you once spent when you purchased it (you must confirm this fact with documents).
Example: Having bought a house for 1.3 million rubles. (and there is a purchase agreement), but sold for 1.7 million rubles. but owned less than three years. The deduction payable will be 1 million (under code 901), or 1.3 million (in accordance with code 903 - taking into account the amount of expenses for the purchased apartment).
If you chose code 903 in paragraph 9, in paragraph 10 indicate the cost of the apartment upon purchase and, when submitting the 3-NDFL declaration, attach the contract under which you purchased your apartment.
8 - Indicate the month in which the apartment was sold.
As soon as we have finished making income, we proceed to filling in the “Deductions” tab.
IV. Entering billing information
Let's start filling out this section of the "Declaration 2017" program from the "Standard deductions" tab.
This section of the declaration must be completed if you plan to.
1 - If you are counting on standard tax deductions, then check the boxes in the appropriate box.
2 - If you are related to the category of people claiming a deduction under code 104 (Article 218, paragraph 1, paragraph 2 of the Tax Code of the Russian Federation) or under code 105 (Article 218, paragraph 1, paragraph 1 of the Tax Code of the Russian Federation), check the appropriate box . If you do not apply, also make a mark.
3 - Child allowance. In this paragraph, enter the number of children:
- If the family is large, indicate the number of children starting from the third. If there are children with disabilities - also indicate.
- If during the year you had an addition to the family, then uncheck the corresponding category of children and indicate the number of children in the columns.
For example: at the beginning of the year you had one child, and in May another child was born. Then we uncheck the box about the unchanged number of children. And manually put down from January to April - 1 child, from May - 2 children.
The first column of each month is used when there are less than three children. The middle column is used when there are three or more. The third column - if there are children with disabilities.
Social deductions.
Filling out the 3-NDFL declaration for 2017: qualification assessment, voluntary insurance, charity.
1 - Select the "Social Benefits" tab.
2 - We make a note about the provision of this type of deduction, if we apply for them.
3 - In p. 3 – 6 indicate the amounts that were spent on treatment, education of oneself and / or children, voluntary insurance, etc.
Don't forget to document your expenses.
Declaration 2017 for property deduction
To correctly fill out the declaration for 2017 on the property deduction, you will need a 3-personal income tax declaration for the past years (if any), a certificate received from the bank on the interest paid on the mortgage, unless, of course, the apartment was purchased on a mortgage, and you want to draw up a property deduction and on interest paid. We continue to fill in the next deduction and the instructions for using the program for filling out a declaration for the deduction of 13% for the purchase of an apartment will help you!
1 - Select the tab "Property deduction".
2 - Adding a new property.
3 — We indicate the method of acquisition: a contract of sale or investment.
4 — We choose the name of the property (apartment, room, house, etc.).
5 - Specify the type of ownership - individual, joint or other.
6 - We indicate your attribute of the taxpayer - the Owner of the property or something else.
7 — Select the object number code: cadastral, conditional, inventory. If the number is missing, select this line.
8 - If there is a number, then enter it in this line.
9 If not, please indicate the location of the property.
Application for a refund of personal income tax when buying an apartment or housing -
10 - Fill in the box "date of registration of ownership" from the document "Certificate of registration of ownership."
11 - This window is worn if the apartment was purchased before 01/01/2014. Only in this case, write down the share of ownership of the apartment. If purchased after 01/01/2014 then you don't need to enter anything.
12 - We make a year, from the moment from which they began to draw up a deduction.
13 - Specify the value of the object (or the cost of the share). Exact data can be taken from the contract of sale for an apartment. It should be noted that no one will return the entire cost of the apartment to you, the deduction will be 2 million rubles. Of course, the cost of an apartment can be 20 and 30 million rubles, but the maximum allowable amount is limited to 2 million. mortgage loan. Thus, it is necessary to take the declaration for the last year and add the amount of interest on the declaration and the interest paid from the certificate (received from the Bank). If the declaration is drawn up initially, then only the amounts from the certificate are taken.
1 Enter the deduction given to you for previous years. In the case of the initial filling out of the 3-NDFL declaration for a property deduction, you must put "0" If you have already been granted a property deduction, then take this amount from the previous 3-NDFL declaration
2 - This window is necessary for making, in the event that you received a property deduction from your employer and personal income tax was not withheld from you.
3 and 4- If you need to make a deduction for %% on a mortgage, then we fill in by analogy with paragraphs. 1 and 2.
Individual entrepreneurs operating in the territory of the Russian Federation and working on the general taxation system are required, in accordance with the current legislation, to send a report on income received to the tax office every year.
The data required for reporting is submitted by the entrepreneur on paper in the form of a completed 3-NDFL declaration. Filling out a tax return is a mandatory requirement not only for those who run their own business, but also for ordinary citizens who, for 12 months, received income not at their main place of employment. This category of taxpayers is obliged to file a declaration so that income taxes are withheld from their income. For many citizens of Russia, filling out a 3-personal income tax return is a necessary condition for issuing a tax deduction. Failure to comply with this condition leads to penalties.
Filling out a 3-NDFL tax return can cause certain difficulties for both a legal entity and an individual. Knowledge of the current tax legislation will help to avoid such hitches. A sample of filling out a tax return can be an example of reporting.
What is a 3-personal income tax declaration?
The procedure for filling out a tax return is prescribed in the current legislation of the country. The detailed instructions developed by the Federal Tax Service allow entrepreneurs to quickly fill out various reports and papers on their own. Despite the fact that the tax office provides instructions for filling out a tax return, it is necessary to rely on certain articles of the Tax Code in order to avoid mistakes. An incorrectly completed document will not be considered valid.
An example of filling out a tax return gives taxpayers an idea of a correctly completed report and allows you to avoid errors in the design of forms. Similar samples can be found in the offices of the tax service at information stands or on the official website of the Federal Tax Service.
The service necessarily checks the declaration for errors and inaccuracies when it is submitted. All discrepancies found in the report are immediately indicated by the inspector. Responsibility for the completeness of the information provided lies solely with the one submitting the declaration.
Clarifying Declaration
Filling in the tax type is carried out in cases where the taxpayer, after filing reports, finds out that a certain amount was not contributed to annual income.
They are not imposed on the payer if the specified amount does not exceed the amount of taxes payable. Payment of fines and penalties, together with the payment of tax to the state budget, is carried out if an individual or individual entrepreneur did not properly calculate, as shown by the adjustment.
Declaration 3-NDFL
The reporting sent in the form 3-NDFL is documentation that indicates all additional income received by an individual entrepreneur or individual for the year. The papers also indicate data that takes into account all benefits and tax credits.
What is taken into account when filling out the declaration 3-NDFL
The amount of tax is determined on the basis of the income received for the year; It includes funds received for:
- Sale of real estate - land, apartments, private houses.
- Sale of any property.
- Receiving money transfers.
- Receipt of winnings in the amount of more than 4 thousand rubles.
- The sale of a vehicle that has been the property of a taxpayer for less than three years.
- Renting out real estate.
When must the declaration be submitted?
Filling out a tax return and its subsequent submission to the Federal Tax Service is carried out in the following cases:
- After paying for the education of the taxpayer or his children.
- Payment for medical treatment.
- Acquisition or construction of residential facilities, including the execution of a mortgage loan.
- The presence of children - about one and a half thousand rubles of a tax deduction is issued for each.
- Receiving funds from individuals or companies.
- Sale of immovable or movable property.
- Receiving prizes, winnings and other rewards.
- Receiving money from abroad.
- Receive author's royalties.
- Receipt of property issued as a gift.
Documents for the declaration 3-NDFL
Completing a tax return requires the submission of a package of documents and information from them - personal data of the taxpayer and other information that would confirm the fact of income:
- Documents for the property being sold.
- Payment documents.
- Certificates issued at the place of employment, in the form of 2-NDFL.
- Contracts that were drawn up for the performance of certain work, the provision of services, the receipt of funds.
Tax return template
Individual entrepreneurs working on the general tax regime must submit a 3-NDFL declaration to the tax authorities.
Money spent in excess of the amount used to pay taxes can be returned to the taxpayer. This can be done with the 3-personal income tax return. A sample of filling out the form required for issuing a tax deduction can be found at the tax office.
Documents and reports confirming the taxpayer's income are submitted by April 30 of the year following the reporting year.
You can make a declaration in several ways:
- Handwritten using black or blue ink.
- Using printing equipment, duplex printing is prohibited.
Tax payment deadlines
Filling out and filing a tax return, as well as subsequent payment, must be carried out strictly within the time limits established by law:
- By July 15 of the year in which the report is submitted.
- If the taxpayer received income from which personal income tax was not withheld, then the tax is paid in two stages: the first payment is made in the first 30 days from the date of receipt of the paper, the second - in the next 30 days from the date of the first payment.
Data specified in the declaration
The payer of the tax undertakes to indicate the following data in the report form:
- Personal, including residential address, passport details, contact details.
- Registration data as a taxpayer.
- The amount of income received during the reporting period.
All information must be true and supported by documents.
The generated report is necessarily checked for errors and typos. An individual or an individual entrepreneur undertakes to put a personal signature and seal on the documents. An example of filling out can be viewed on the stands at the tax office or on the official websites of the Federal Tax Service.
Getting a tax deduction
Filling out a declaration in the form of 3-NDFL gives the taxpayer legal grounds for issuing a tax deduction. Such benefits can significantly reduce the tax base.
It is possible to receive a tax deduction only after submitting an appropriate application to the regulatory authorities. Documents are attached to it, which confirm the right of the applicant to receive such benefits.
Filling out the 3-NDFL declaration on the Internet
Today, you can fill out, print and submit a declaration in the form of 3-NDFL using special software, which can be downloaded from the official website of the Federal Tax Service of Russia or third-party resources. Downloading such a program to the user's personal computer makes it possible to quickly enter personal data into the declaration form, which are automatically distributed according to the required columns and lines. In the future, the taxpayer is required to enter the necessary figures, which will be distributed along the necessary lines of the declaration.
You can send a tax return to the relevant authorities without resorting to a personal visit to the inspection. Today this has become possible thanks to the Internet and special resources. Sending a declaration online requires the taxpayer to verify that the documentation has been received by the regulatory authorities.
The declaration can also be submitted through the Internet resource "Gosuslugi". Despite the availability and convenience of this method of sending documentation, it still requires the personal presence of the taxpayer at the Federal Tax Service, since a copy of the declaration must be signed.
Filling out and submitting the 3-NDFL declaration requires the taxpayer to have only a personal computer with Internet access, the necessary package of documents and a small amount of free time. For convenience, the Federal Tax Service of Russia has created special software that not only saves time, but also avoids errors when filling out the declaration.
Declaration of income is the duty of a citizen. For citizens working for an organization or entrepreneur, this process is facilitated. All the work for him is done by the tax agent, that is, the accounting department of the enterprise. Wages are calculated and 13% is deducted and paid from it. In all other cases, income tax is paid independently.
3-NDFL - a form of a tax return for personal income tax. To be completed by the taxpayer, an individual or entrepreneur who has chosen. 3-NDFL is submitted on forms or electronically, in person or through a representative.
Filling out the documents is not easy and responsible. To do this, you can use the free service of the Federal Tax Service or an organization that provides paid services in this area.
Who must file 3-personal income tax
To declare income on this form are required:
- Individual entrepreneurs, that is, individuals engaged in entrepreneurial activities without registering a legal entity.
- Notaries and persons engaged in other private practice.
- Residents who receive income outside the Russian Federation.
- Individuals who received income in the course of civil law relations, without withholding personal income tax.
- Individuals who wish to exercise the right to property or social.
Forms and types of filing a declaration
3-NDFL is filled in in two ways: manually or using special programs.
Manually, data is entered on forms with a barcode. For all regions of the Russian Federation, documentation of a general sample, so you can take blank sheets for a declaration for free at any tax office.
Programs for filling are varied. There is an official version, located on the official website of the Federal Tax Service in the "Electronic Services" section. By filling in the appropriate fields, you can get rid of the need to carry out basic calculations. Intermediate calculations are performed by elementary addition and subtraction.
The first two pages - information about the declarant, are filled in by all taxpayers. The rest of the digital and alphabetic sheets - depending on the information.
The declaration is submitted in person, through a representative, or remotely. The representative of the taxpayer must have a notarized document. Remotely - by mail, by registered mail with notification and inventory. Or in electronic form, with an electronic signature.
The place of presentation of 3-NDFL and the accompanying package of documents is the district inspection at the place of residence.
Deadlines for filing 3-NDFL, fines
The income statement must be submitted by April 30 of the year following the reporting year. That is, when selling an apartment, if an obligation to pay tax arises, 3-NDFL must be issued before the end of April.
In the case of filing a declaration in order to receive a deduction, the period is not limited, that is, this can be done within 3 years prior to the occurrence of circumstances giving the right to a deduction.
For late submission of data in the form 3-NDFL, the taxpayer faces a fine in the amount of at least 1000 rubles. For late payment of assessed taxes, in accordance with Art. 123 of the Tax Code of the Russian Federation, the personal income tax penalty is 20% of the unpaid amount.
Many citizens are faced with the question of how to fill out personal income tax forms 3. In fact, everything is quite simple, you can do it yourself and for free. This publication contains recommendations that will help you understand the answer to the question posed. The most important thing is to carefully read and follow them.
What is the purpose of the declaration and who should complete it?
Personal income tax-3 - a document required for the report of an individual to the state on the income received. It consists of 26 sheets, which are filled in:
- individual entrepreneurs;
- notaries, lawyers and other persons engaged in private practice;
- citizens who have received an inheritance;
- winning a lottery or other risk-based game;
- people who receive income from those who are not tax agents (landlords);
- earned income for which no tax was paid.
Program for filling out 3-personal income tax
The document in question is easiest to issue using the free utility "Declaration-2013", which can be downloaded from the website of the federal tax service. Next, you need to install it on a personal computer.
The functionality of the program allows you to enter information about taxpayers, calculate totals, check the correctness of the calculation of deductions, benefits, and also generate a file in XML format. For the full-fledged work of the program "Declaration-2013" there are minimum system requirements.
If a person knows the 3-NDFL form, the program, how to fill in all the fields in it, taking into account all the features, he will draw up the document as quickly and correctly as possible.
"Declaration-2013". Part 1: Filling out taxpayer information
First of all, you should run the program (shortcut on the desktop with a green letter D). In the window that appears, select the item "Setting conditions", located on the panel on the left. Now the reader will learn how to fill out personal income tax-3 using the Declaration-2013 program.
If the taxpayer is a resident (he stayed in Russia for more than six months), choose the type of document "3-NDFL", otherwise - "3-NDFL non-resident". In the "General Information" column, enter the code of the tax office to which information will be provided. Since the document in question is provided at the place of permanent residence, 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 who are submitting a declaration for the first time in a year, leave zero in the “adjustment number” section. Otherwise, they put a unit (it will be necessary to clarify the early declaration). In the paragraph “The sign of the taxpayer”, a choice is made of who the person is. Next, in the “There are incomes” menu, check the boxes where the profit comes from.
"Declaration-2013". Part 2: Who files the declaration?
The program needs to clarify the reliability of the submission of documentation: either a person submits it for himself (marked "personally"), or for another individual ("Representative of the FL"), or he is a representative of the organization. If the formalities in question are carried out instead of another citizen, you will need to enter personal data and a document number, which may be:
- power of attorney from a legal or natural person;
- birth certificate if the representative is the parent of the child.
"Declaration-2013". Part 3: information about the declarant
On the left side panel there is a tab "Information about the declarant". Under the button where the information is saved, there is a button with an image that looks like a cabinet with an open drawer. When you click on it, you will need to fill in personal information: TIN (you can find it on the website of the Federal Tax Service, but this field is optional), passport data, and save the changes made.
The next step is to click on the button next to the previous one in the form of a house. In the panel that opens, the type of residence (permanent or temporary), address, phone number and OKATO (all-Russian classifier of administrative-territorial division) are indicated.
"Declaration-2013". Part 4: Details of income and expenses
Entrepreneurs and individuals who want to understand how to fill out personal income tax (form 3) must correctly enter information about income received. To do this, you need to get it from the organization at the place of work that withholds income tax. Different types of profits are subject to their respective tax rates. For example, salary - 13%, material benefit - 35%, dividends - 9%. Each method of making a profit has a unique code: 2000 - wages, 2012 - vacation funds, 2010 - income from GPC agreements, 2300 - sick leave, 1400 - rental income, 2720 - gifts. When calculating personal income tax, deductions (tax-free benefits) should be taken into account in the form of codes that can be viewed in the certificate. Based on all these data, we continue to figure out how to fill out a 3-NDFL certificate.
Step 1. In the left panel, select the item "Income received in the Russian Federation".
Step 2. Under the "Save" button, select the number 13, which means the tax rate. If a declaration is filled out in connection with the sale of property that has been owned for less than three years, then only information about the profit from this operation is indicated.
Step 3. In the "Source of payments" section, using the green plus sign, add as many organizations as there are personal income tax certificates, and fill in the required data: OKATO. For an enterprise that provides standard deductions, check the box next to the appropriate inscription.
Step 4. In the "Sources of payment" under the previous paragraph, enter information about income. To do this, press the plus sign to add and minus to remove.
Step 5. Fill in the field "Total amounts by source of payments" (section 5 from the reference).
Step 6. If the amount is indicated in paragraph 5.7 of the personal income tax of the 2nd form (the tax agent did not withhold the entire amount of income tax), then information on taxable income is entered.
"Declaration-2013". Part 5: filling in the column with deductions
This section has four tabs. Those who want to get an answer to the question of how to fill out 3-personal income tax correctly should know that each of them corresponds to a certain category of deductions: standard, property, social and past losses from securities transactions.
Entering the first group, it is necessary to put a tick in the required fields. If the taxpayer has children, then the label "Deduction for the child (children)" should be left. The next field - "Deduction for a child (children) to a single parent" - does not raise questions. The last field is under a question mark and means deductions intended for a guardian or single parent whose status changed during the year. Further, information on the number of small family members is specified. Also, standard deductions are provided for codes 104 and 105.
Red tick button - social deductions. To declare them, you should put a mark in the right place. Young taxpayers who want to understand how to fill out Form 3-NDFL (social deductions) should be aware that deductions are limited.
If necessary, the field “Property tax deduction for construction” is filled in, which will require information from documents for the acquisition of property. After that, press the button "Go to the input of amounts". That's all you need to do to fill out the declaration using a computer program.
Preparation of documents
You can view the result in the "Declaration-2013" program using the "view" button. Then make one-sided printing in duplicate. It remains to carefully fasten the sheets with a stapler (so that the staples do not block the barcode), put the date in the format 02/24/2014 and sign. On the front page, indicate the number of completed sheets and attached documents.
Tip: it is better to bring all the documents to the tax office yourself. The specialist will certify the duplicates and return some of the originals, as well as report the presence of errors or the absence of additional materials. Sending personal income tax-3 by e-mail may delay the process with deductions.
3-NDFL: sample filling for 2014 (title pages)
Sometimes it is not possible to issue a declaration on a computer. Some people are used to doing it on a ready-made form. Then you may need the presence of a "Guarantor", "Consultant" or another system where you can download and print the 3-NDFL form. A sample filling for an individual who received apartments is presented later in the article.
Citizen Andrey Viktorovich Belov (TIN 772478888888), residing in Moscow, in January 2014 sold Natalya Olegovna Ivanova (TIN 772499999999) an apartment received by inheritance in 2012. For income from the sale, Andrey Viktorovich is required to provide documentation by April 30, 2015.
To receive a tax deduction, it is necessary to attach to the declaration photocopies of documents confirming the receipt of money by the seller from the buyer (receipt for 1 page), the contract of sale (between A.V. Belov and N.O. Ivanova), as well as acts confirming the term ownership of the sold apartment.
On the first page, the number zero is entered in the “Adjustment number” field, since the taxpayer submits a declaration for 2014 for the first time. In the TIN paragraph, the numbers 772478888888 should be indicated. In the "Tax period" section, the number 34 and the year 2014 should be indicated. In the "Provided to the tax authority" field, the tax service code is written. In this case, the number 24 should be indicated (you can look at the first four digits in the TIN: 77 is the code of the city of Moscow, and 24 is the agent number). Next, the “Code of the taxpayer category” is filled in. For A.V. Belova is number 760.
Next, the OKTMO code is indicated, which you can find out in the tax service. In this example, this is 45315000. Next, you should write the full last name, first name, patronymic, phone number, put the date and signature at the bottom. It is also necessary to indicate the number of completed pages and the accompanying documentation.
In the item "Date of birth" A.V. Belov must write the relevant data in the format 08/05/1982. Moscow is written in the "Place of birth" field. "Citizenship" - 1 (for persons with citizenship, 2 - without citizenship). In the "Country Code" section, 643 (Russia) is put. Next, the document code and passport data are indicated. In the "Status of the taxpayer" 1 (resident of the Russian Federation) is affixed.
An example of a completed 3-NDFL declaration for income from the sale of property: other pages
In the section under the heading “Taxpayer's place of residence”, the address of the permanent place of residence should be indicated according to the following model: 107113 (zip code), 77 (region code), Moscow. Next, the street, house, building and apartment number are written.
Sheet A indicates the amount of income received from N.O. Ivanova (2.5 million rubles). According to the law (Article 220, clause 2.1 of the Tax Code of the Russian Federation), the tax deduction limit is 1 million rubles, which means that the amount of taxable profit is: 2.5 - 1 = 1.5 million rubles. The calculated tax is 1.5x13% = 0.195 million rubles. The 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, so it does not cause difficulties.
In this publication, answers were received to the following questions: why do we need a tax return, how to fill out 3-personal income tax. A sample filling was also presented, and it was also told how to draw up this document using a special program. Knowing all these features, the taxpayer will be able to choose the most convenient way for him and make all the necessary formalities.
The declaration and its completion often cause problems for citizens, especially when written by hand. Incomprehensible words, an abundance of data, lack of clues - all this can cause not the most joyful emotions. For some price, the declaration can be filled out for you, but if you want to conquer this peak on your own, then you should carefully figure out what's what.
What filling options are there?
First of all, it is worth noting that the declaration can be filled in three ways:- Online, on the website of the Federal Tax Service (FTS). To do this, you need to register on the website of the Federal Tax Service (www.nalog.ru) and follow the instructions for filling out the form from your personal account.
- Downloaded from the website of the Federal Tax Service program to fill. The program is downloaded from the website of the Federal Tax Service (www.nalog.ru/rn77/program//5961249/) and filled in according to the necessary requirements specified in it.
If you decide to choose this method of filling out the declaration, you can use the presented video instruction, which shows the entire procedure step by step.
- Manually. If for any reason you do not want to use the previous options, then you need to fill out the declaration manually. The form can be obtained at the place of work, if you do not want to download and print it either.
Filling out the form begins with title page:
- in the TIN column, your identification number is written;
- Page number (starts from 001 and further, in ascending order, for each subsequent sheet);
- The adjustment number is first indicated as 0, for the initial adjustment - 1, for the secondary - 2, etc.;
- the tax period code is usually set to 34 - this implies that the declaration is drawn up at the end of the year;
- in the column "tax period" the year for which the countdown is carried out is indicated;
- code of the tax authority - here you need to enter the code of the service to which, after filling in, you will submit the declaration.
In places where you do not need to enter any data in a particular case, or where there are extra, unused cells, dashes must be put.
Next comes the item "Information about the taxpayer":
- the country code is indicated 643 (for citizens of Russia);
- taxpayer category code - for individuals it is 760, for individual entrepreneurs - 720; the rest of the codes, if necessary, are taken from the applications of the order of the Federal Tax Service;
- the remaining items are filled in according to the data indicated in the passport - series, number, date of issue and by whom it was issued.
All data must be indicated absolutely identical to how they are written in the passport. Down to symbols, capital letters, abbreviations, etc.
In the column "document type code" you must specify 21 if the certifying document is a passport. For other cases, look for the necessary codes in the same annexes to the order of the Federal Tax Service.
Similarly, the status of the taxpayer and the address of residence are indicated.
The number of pages and sheet numbers containing copies of documents should be indicated after filling out the rest of the declaration in order to avoid errors.
On the next sheet, enter:
- budget classification code;
- OKTMO code;
- the amount of tax paid (if you indicated “1” in paragraph 010);
- the amount of the tax refund (if you indicated “2” in the same paragraph).
If you're having trouble filling in this information, it might be a good idea to contact professionals, many of whom provide their services for a small fee.
Who needs to fill out a 3-NDFL declaration?
According to articles 227-228 of the Tax Code of the Russian Federation, the obligatory completion of the 3-NDFL declaration should be carried out by persons engaged in any business activity, who themselves calculate and transfer tax from their income:- Individual entrepreneurs registered in accordance with paragraphs. 1 p. 1 art. 227 NK;
- notaries, lawyers and other persons who are engaged in private practice (paragraph 2, paragraph 1 of the same article).
- from the sale of property;
- received income from which tax was not withheld by a fiscal agent;
- winnings from a lottery, sweepstakes, etc.;
- profit in the form of a donation (exceptions are provided by clause 18.1 of article 217 of the Tax Code of the Russian Federation);
- citizens who have inherited works of art, literature, scientific inventions, etc.;
- finance under employment contracts, lease agreements, etc.;
- living in the territory of Russia during the year for at least 183 days without interruption, but who have received profit in any way outside of Russia (exceptions are persons described in paragraph 3 of article 207 of the Tax Code).
- standard;
- social;
- property;
- professional.
Refined and null declarations
The first type of declaration is necessary when there are any errors in the originally filed one. The meaning of the word "clarify" is also revealed here.It should be remembered that on the title page you need to indicate the number of the correction. If you have already filed a declaration, and now you are preparing an updated one, the correction number will be “1” and then in order of priority if other corrections are needed.
Also, if the inaccuracy was of a counting nature, it is not necessary to indicate and attach additional documents. But if income has been added, then it is necessary to attach documents confirming this without fail.
A zero declaration is submitted in situations where there was no income at all for a certain period. It is necessary in order to show that if there was no profit, then there was nothing to pay taxes on.
They are filled in identically to the standard 3-NDFL declaration, but with amendments regarding a particular case, as well as the type of document (specified, zero).