Filling out a declaration in form 3. How to fill out a declaration for social tax deduction. Calculation of property deduction in a tax return

It is difficult for an ordinary citizen who encounters a declaration for the first time to understand where, how and what to submit, what data to enter, what documents to prepare.

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Therefore, we will consider the legal grounds for granting a property deduction and its execution using an example.

Basic moments

Not everyone has the opportunity to make a refund from the budget for previously paid taxes. What categories of taxpayers can apply the purchase amount of an object to a deduction, what is needed to obtain such a benefit?

Right to deduction

Citizens of the Russian Federation can take advantage of the property deduction if they have purchased or built a residential building within the country, or have acquired territory on which they are going to begin construction work on the construction of residential real estate.

In other words, you can return tax from the budget if you purchased housing with your own funds. You cannot use the deduction when selling an object.

The payment is made according to the applicant’s profit (depending on the amount of tax payments made to the state treasury). The amount is often repaid over several years.

Persons who:

1. We bought a residential property using tax agent funds, using maternity capital or other amounts from budget support.
2. The house was donated and won in a lottery.
3. The apartment was purchased from a relative or a seller with whom he works.

Registration procedure

In order to receive a property deduction, the taxpayer must submit to the tax authority a package of documentation that will confirm this right of the citizen.

After accepting the application and declaration, a representative of the tax authority carries out a desk audit, based on the results of which the funds will be returned or such right will be denied (if violations are detected).

The payer will be notified in writing about the start of the audit. A taxpayer who purchased a home can apply for a property deduction for expenses incurred during repair work.

If an individual has several places of work, then when filing a deduction, he can choose one tax agent.

There is no established limitation period for the payer to contact the authorized body. The application and declaration can be submitted several years after purchasing the apartment.

The buyer can take advantage of the deduction from several objects until the full amount (260 thousand rubles) is used. This rule came into force on January 1, 2019.

Those citizens who issued a deduction before 2019 do not have the right to re-use it. The main condition for receiving several deductions is that the residential property must be purchased later than January 1, 2019.

Package of documents for property deduction

You can receive a deduction for property by submitting the following certificates:

• , which can be obtained from the tax agent;
• certificates of state registration of rights to housing or a share in it, if construction of the facility is underway or has been completed;
• home, residential premises;
• certificates for land, house or construction;
• payments that will confirm the actual payment of funds for expenses;
• if housing is purchased on credit - certificates from the bank about the repaid interest on the loan, as well as copies.

How to fill out 3-NDFL for property deduction

A mandatory document when applying to the tax authority is a declaration, which must be filled out in accordance with the regulations of regulatory acts.

What data will need to be entered, what forms should be used and how to make calculations?

Performing the calculation

When determining the amount of deduction, several factors are taken into account:

1. When calculating the amount, the main indicator is the price of the object.
2. The funds that were spent on repairs after purchasing the property can also be included in the calculation formulas.
3. The mortgage loan is also taken into account.

You can return 13% of previously paid tax to the state budget, but a certain limit has been set - no more than 260,000 rubles. A citizen can deduct an amount not exceeding 2,000,000 rubles.

13% of the funds (interest) that were paid to the banks when repaying the loan will also be returned. The limit for such payments is 390 thousand rubles.

The maximum property deduction that a home owner can claim is RUB 650,000, provided that it was purchased before the beginning of 2019.

Let's look at the example of calculating the amount of deduction when buying an apartment:

Levchuk I.R. purchased housing at a cost of 2 million rubles. in 2012. In the same year, he had a monthly profit of 50 thousand rubles. For the entire year, he paid 78,000 rubles in personal income tax to the state treasury.

The amount of the deduction is 2,000,000, the same as the purchase cost.

2,000,000 * 13% = 260,000 – the amount that the payer could return.

But he will be able to get back only 78,000 rubles, which he paid for the year. The balance (182,000) can be used by the citizen for subsequent purchases of real estate.

Instructions for filling

1. It is allowed to use a blue or black pen when filling out the 3-NDFL certificate.
2. You can also use one-sided printing of forms.
3. You cannot make amendments or cross out data.
4. Monitor the condition of barcodes, which are often damaged when sheets are stapled.
5. Amounts should be indicated in rubles, kopecks should be rounded (indicator 50 or more - up, less than 50 - down).
6. There is a cell for each character - you cannot enter data randomly.
7. If there are more than 11 digits in the OKATO value, you must enter zeros.
8. On each sheet you should indicate the TIN and full name of the applicant.
9. Place date and signatures at the bottom.

When filling out the declaration, sections 1 and 6 are always used, regardless of the type of deduction. The rest are selected according to the situation. All sheets are titled, so it won't be difficult to figure out which one to use.

When preparing documentation for obtaining a property deduction, fill out sections 1 and 6, as well as:

If the declaration is being filled out for the first time, then there is no need to enter information in paragraphs 2.1, 2.2. When reusing the deduction, indicate the amounts that were received previously, as well as the interest that was transferred to the bank.

You can take this data from the old declaration form, which was submitted in the previous tax period. Clauses 2.3, 2.4 contain information about the balance of the deduction amount for the property.

The amount of the deduction used in the previous year, as well as the current one, including the remaining amount, must not exceed the established limit to which the person has the right to claim.

Please note that section 1 should be completed by persons who have income, which is taxed at a rate of 13%. Sections 2 and 3 are filled out by taxpayers who have income taxed at a rate of 35% and 9%.

If a person is not a resident of the country, then he should enter the data in sections 2, 5 (rates - 30 and 15%). Section 6 is completed last.

Example

Let's look at an example of filling out 3-NDFL for property deduction. Livanova Natalya Mikhailovna received a profit in 2010 in the amount of 171 thousand rubles.

This year an apartment was purchased at a price of 2.5 million rubles. The title page will need:

• indicate the correction number – 0;
• enter the TIN;
• reporting period code – 34;
• tax authority code;
• tax payer category code, which is taken from Appendix No. 1 (760);
• OKATO;
• Full name, contact details;
• number of pages.

Please note that the date of birth should be entered on the form in the following format: hh.mm.yyyy. Citizenship is confirmed by the number 1, if there is no citizenship - 2.

Video: 3-NDFL declaration for property deduction

Sheet A reflects information from the 2-NDFL certificate. The declaration form indicates the amount of profit and the amount that is taxed, the amount that is withheld when paying personal income tax.

The total amounts will then be transferred to section 1. Costs when purchasing a home are indicated in sheet I. Here they write:

• object name code (for an apartment – ​​2);
• type of property;
• tax payer sign (1 – for the owner, 2 – for the spouse);
• location of the property;
• information about costs (when the housing was registered, when the deduction began to be returned, the amount of expenses upon purchase);

Section 1 calculates the tax base and the total amounts to be paid:

Section 6 indicates the amounts that are subject to return from the state treasury according to the codes KBK and OKATO.

Questions that arise

There are situations when it is difficult to determine which rules should be followed.

What if you did not immediately take advantage of the deduction or the purchase amount does not reach the established indicators for acceptance for deduction (2 million)? Who can return the funds if the apartment is purchased as joint property?

In case of joint ownership

Taxpayers who bought property in joint ownership have the right to determine the distribution of shares.

It could be this option:

• 100% for one spouse, 0% for the second;
• 50% each, etc.

The deduction will be divided between the owners in proportion to their shares. Please note that according to real estate that was acquired during marriage, it is considered community property, regardless of whose funds the transaction was carried out at.

If a person has not applied to the authorized body to receive a deduction, and the apartment is registered in the name of one person, then it is considered that the deduction was used by only one taxpayer.

Then the second spouse can apply for a deduction when purchasing another property.

Is it possible to deduct a second year in a row?

A deduction of a property nature for the costs of construction work or the acquisition of real estate can be used not only at the end of the tax period.

For previous reporting periods, the taxpayer also has the right to receive the overpaid amount of personal income tax.

For example, a person had a profit in the current year (when housing was purchased) in the amount of 300 thousand rubles, while 2 million rubles can be deducted. In such a situation, the tax base will be zero.

The deduction will be made from the amount of 300 thousand, and the balance from the amount of 2 million will be carried over to the next year. The deduction can be used once in a lifetime. But the amount is attached not to the object, but to the payer.

Therefore, if, when purchasing one premises, the deduction is not fully used, or cannot be used in full due to low income, then it is possible to issue it in subsequent years.

It follows that the deduction can be applied for several years in a row until the established amount is used when calculating the return.

When filing a deduction for several years

It is possible to receive a property deduction several years after purchasing a home. If a residential property was purchased in 2012, you can apply to the tax authority to receive a deduction in 2019 for several years at once: for 2013, 2019 and 2019.

To do this, you need to prepare several declarations and certificates in form 2-NDFL and submit an application to the authorized structure.

If you did not use the deduction due to lack of profit for several years, you can return the taxes paid later. The deadline for filing a 3-NDFL declaration for property deduction has not been established.

When purchasing real estate, you have the right to receive a property deduction and a refund of previously paid personal income tax. How to get a deduction, and who can get it, read the article: ““. To receive a property deduction and an income tax refund, you need to perform a number of actions, one of which is filling out the 3-NDFL declaration. You will learn below how to correctly fill out 3-NDFL when purchasing an apartment. There is also a sample of filling out 3-NDFL to receive a property deduction when buying a home, which you will find at the end of the article. Using the recommendations below and the completed sample declaration, you can easily fill out the 3-NDFL form for your case.

Who is NOT eligible to receive a tax deduction in infographics

The figure below in the infographic shows the categories of citizens who have and do not have the right to receive a tax deduction. ⇓

Deadlines for filing a declaration to receive a deduction when purchasing an apartment:

If you want to submit a 3-NDFL declaration for an income tax refund when purchasing an apartment or other housing, you can do this at any time during the year. You can report for the previous 3 years. For example, if you bought an apartment, house, room or other housing in 2014, then you can fill out and submit 3-NDFL to receive a property deduction during 2015 in an amount not exceeding your income for the reporting year (in this example, 2014) .

Fill out the declaration form carefully, do not make mistakes, otherwise you will have to start all over again. Each cell contains one symbol, all letters must be large and printed. If there are empty cells left, put dashes in them.

If you enter data manually with a pen, use blue or black paste.

The declaration has 23 sheets, there is no need to fill out everything, there is no need to submit blank pages, only completed pages are submitted to the tax office.

Be responsible when preparing the document, because it is in it that the amount of income tax is calculated, which you can return from the state if the tax authority makes a positive decision.

These are the basic rules for filling out the declaration, now let’s move on to page-by-page registration of 3-NDFL to receive a deduction when buying an apartment.

List of required documents for 3-NDFL in infographics

The figure below shows the required list of documents submitted along with the 3-NDFL declaration. ⇓

Sample of filling out 3-NDFL when purchasing an apartment

What sheets and pages need to be completed? The entire declaration consists of the following pages: (click to expand)

• title page (page 1 and page 2);
• section 1;
• section 6;
• sheet A;
• sheet G1;
• leaf I.

In total, out of 23 sheets of the declaration, only 7 need to be filled out.

The title page consists of 2 pages and contains general information about the taxpayer. Detailed line-by-line filling of these two pages is discussed in the article: “”. You can follow the link and use the recommendations presented there. The figure below shows an example of filling out the title page of the 3-NDFL declaration.

On the title page of the declaration, you must indicate the basic information of the taxpayer and sign this sheet.

Filling out Sheet G1 3-NDFL. Sample

Let's now move on to sheet G1. This is where the calculations provided at work take place.

This sheet is filled out on the basis that your employer must give you.

In paragraph 1.1, in lines 010-120 of this sheet, you need to reflect your income by month, and income is indicated on an accrual basis from the beginning of the year, that is, income for January is indicated first, then for January-February, then for January-February-March, etc. d. Only income subject to personal income tax at a rate of 13% is indicated. The data must be reflected for the calendar year in which the apartment was purchased.

In line 130 you need to indicate the number of months in which your income did not exceed 40,000 rubles.

In line 140, the number indicates the number of months in which income did not exceed 280,000 rubles. Amount 280,000 – up to this amount, a deduction for children is applied to the employee. After the employee’s income, received cumulatively from the beginning of the year, has reached 280,000 rubles, deductions for children are not applied.

Sample calculation of tax deductions for 3 personal income taxes

Paragraph 2 indicates the standard tax deductions due to the employee.

Please note, a deduction of 400 rubles. in line 170 does not apply from 01/01/2012.

The deduction provided in lines 150 and 160 is multiplied by the number of months. Moreover, only one of these two deductions can be applied to the employee.

The remaining deductions in lines 180-210 are applied to children; the deduction allowed is multiplied by the value from line 140.

Line 220 indicates the total value of deductions provided to the employee for the year, obtained by adding the values ​​in lines 150-210.

Filling out the tax deductions sheet of the personal income tax declaration form 3

Filling out Sheet I 3-NDFL. Sample

This sheet is intended for the direct calculation of property deductions for the purchase and construction of residential real estate.

Paragraph 1 contains information about the constructed or purchased apartment, house and other residential real estate.

010 – object code, taken from Appendix 5 to the Procedure for filling out 3-NDFL: (click to expand)

020 – type of property, one of the proposed options is selected.

030 – taxpayer attribute, indicates who the taxpayer is, whose income is reflected in this declaration: the owner of the property or his (her) spouse.

040 – address of the purchased property.

050 – date of the act of transfer of housing.

060 – date of registration of ownership of housing.

070 – date of registration of ownership of the land plot.

080 – date of application for distribution of deductions if the apartment is in common ownership (without shares).

090 – share in purchased housing.

100 – the year the deduction began to be used.

110 – the amount of expenses in connection with the purchase of an apartment should not exceed the amount of property deduction (RUB 2,000,000) excluding interest on loans.

120 – the amount of interest paid on loans taken to purchase housing.

The figure below shows an example of filling out sheet_I in a tax return.

Sample of filling out 3 personal income tax when purchasing an apartment

Calculation of property deduction in a tax return

Lines 130-180 - indicate the amount of property deduction for expenses on the purchase of housing and payment of interest on loans for past tax periods.

Line 190-200 – the balance of the deduction for purchase expenses and payment of interest carried over from the previous tax period.

Lines 130-200 are filled in when you have already received a deduction in previous years, but have not yet received it in full, because a deduction for the year can be provided in an amount not exceeding your annual income.

Line 210 – the amount of deduction for purchase expenses provided upon notification.

Line 220 – the amount of deduction for interest paid, provided upon notification.

Lines 210-220 refer to the deduction amounts that you will receive from your employer based on the issued tax notice. After all, you can receive the required deduction in two ways: at a time by submitting an income tax return to the tax authority, or gradually every month, in this case the employer will not deduct the amount of income tax from your salary.

Line 230 - the size of the tax base minus deductions, is obtained as the total income for the reporting year from line 120 of sheet G1 minus the total standard deduction from line 220 of sheet G1, as well as minus the deduction provided upon notification from lines 210 and 220 of sheet I. With the received amount and income tax will be calculated, which you can return for one reporting year. If this amount is less than the property deduction you are entitled to, then the remainder of the deduction will be transferred to the next year, and you will be able to receive it next year by filling out the declaration again. The remainder of the deduction will be carried forward to the next year until you receive the full property deduction due to you.

Line 240 - the amount of expenses used for the purposes of property deduction for the reporting year cannot exceed the tax base calculated in line 230.

Line 250 – the amount of interest paid on a mortgage loan, applied for the purposes of the property deduction, cannot be more than the difference between lines 230 and 240.

Line 260 – the balance of the property deduction for expenses for the purchase of an apartment. If the income for the reporting year was not enough to receive a deduction in the required amount (that is, your income for the year is less than the property deduction), then the remainder of the deduction goes to the next year. The value is obtained as the line 110 – (130 + 210 + 240).

Line 270 – the balance of the property deduction for the cost of paying interest on the loan, carried over to the next year.

Filling out a tax return. Calculation of property deduction

After filling out sheet G1 and I, check:

• (line 240 + line 250) must not be greater than line 230;
• (line 130 + 210 + 240 + 260) there should not be more than the property deduction to which you are entitled.

Filling out Sheet A 3-NDFL. Sample

This sheet calculates the total amount of income and tax. Paragraph 1 indicates your income for the reporting year. If your source of income is your employer, you should indicate this.

010 – employer’s tax identification number.

020 – employer checkpoint.

021 – OKATO code.

030 – name of the employer’s organization.

040 – amount of income for the year, the value must coincide with line 120 of sheet G1.

050 – the amount of income for the year, subject to income tax at a rate of 13%, is obtained as line 120 of sheet G1 minus line 220 of sheet G1.

060 – calculated personal income tax amount, obtained as 13% of the value from line 050 of this sheet.

070 – the value of line 060 is repeated.

If there are several sources of income, then lines 010-060 are filled out separately for each.

The figure below shows an example of filling out a tax return on sheet_A about sources of income.

Sample of filling out data on the source of income in 3-NDFL

In point 2, the total values ​​are calculated.

080 – the total amount of income obtained by summing all the values ​​of line 110.

090 – total amount of taxable income.

100 – total amount of income tax.

110 – total amount of income tax withheld.

Sample calculation of final values ​​for 3-NDFL

Filling out Section 1 3-NDFL. Sample

010 – total amount of income from line 080 of sheet A.

030 – the total amount of income on which tax should be calculated.

040 – the total amount of expenses and deductions, it turns out as (line 220 of sheet G1 + line 210 of sheet I + line 220 of sheet I + line 240 of sheet I + line 250 of sheet I).

050 – tax base = line 030 minus line 040 of this section.

070 – amount of tax withheld from sheet A, line 110.

100 – tax to be refunded from the budget is equal to line 070.

Sample of filling out section 1 of the tax return

Filling out Section 6 3-NDFL. Sample

Line code 010 – set “2”.

020 – the following BCC is indicated: 18210102010011000110.

030 – OKATO of the tax authority where you submit your declaration.

050 – tax to be refunded from the budget is equal to line 100 from section 1.

Calculation of tax deduction when purchasing an apartment

Download filling out 3 personal income tax when purchasing an apartment. Sample and form

Please note: from 2014, changes are coming in the provision of property deductions, you can read about this. We also recommend reading the article ““.

Video lesson “Filling out the 3-NDFL declaration”

In this video lesson, an example of filling out the 3-NDFL declaration is discussed in detail.

Form 3-NDFL is a tax return that must be submitted to the Federal Tax Service by all citizens who independently received income in 2018 (sold property, received large gifts, rented out housing). Please note: a new form must be used for 2019. How to fill out the 3-NDFL declaration for 2018 and how this report for ordinary individuals differs from the declaration submitted by individual entrepreneurs, lawyers and notaries - answers in the material on the site.

Personal income tax must be paid to the state by all citizens receiving income in Russia. Typically, tax agent organizations are involved in withholding tax and transferring it to the budget. These are the taxpayers' employers or those organizations that paid them income. These same tax agents report to the Federal Tax Service on the amounts paid and the tax withheld from them. However, if a citizen has received income independently and does not have a tax agent for any transaction, and also if he is an individual entrepreneur on the general taxation system, he is obliged to report and pay the tax himself. From the article you will learn how to fill out 3-NDFL, when to submit it, and you will be able to download a sample form.

What is Form 3-NDFL

Declaration 3-NDFL was approved by Order of the Federal Tax Service of Russia dated October 3, 2018 No. ММВ-7-11/569@. The changes are related to large-scale amendments made to Chapter 23 of the Tax Code of the Russian Federation regarding deductions and taxation of real estate of individuals. Taxpayers must report for 2018 on a new form, so it is important to familiarize yourself with the features of filling it out.

The current declaration has decreased in volume compared to the form used before 2019: it is now a form consisting of 13 pages, including a traditional title page and two main sections. In this case, the first section takes only one page, and all respondents must fill it out, and the second section, together with applications (the number of which is 8), takes 9 pages, but they are filled out only if there is information that should be indicated in them, in depending on the taxpayer status.

The personal income tax return is an annual reporting form, but it is intended not only to inform the Federal Tax Service about income received for the purpose of paying tax on them, but also for possible receipt of tax deductions.

Who should submit this report?

Filling out the 3-NDFL declaration is mandatory when receiving income on which it is necessary to calculate and pay personal income tax, as well as to receive a refund of part of the tax previously paid to the budget. According to the requirements of the Tax Code of the Russian Federation, the personal income tax declaration at the end of the year must be submitted by:

• individual entrepreneurs (IP) on the general taxation system;
• lawyers and notaries who have established private offices;
• heads of farms (peasants);
• tax residents of the Russian Federation who received income in other countries in the reporting year (these are persons who actually resided in Russia for at least 183 days a year, but received funds from foreign sources outside its borders);
• citizens who received income from leasing their property or from executing GPC agreements (provided that the customer did not fulfill the duty of a tax agent). In addition, a tax return for personal income tax (form 3-NDFL) is submitted upon sale of property. Although it is mandatory to declare the receipt of income in this case, tax will have to be paid provided that the taxpayer owned it for less than the established minimum period of three years. As for real estate, you will need to pay income tax when selling an apartment (house):
  • owned for less than 5 years, if acquired after 01/01/2016;
  • owned for less than 3 years, if the property was purchased before 01/01/2016 or received by inheritance, as a gift, under a lifelong maintenance agreement with a dependent, as a result of privatization.

Citizens who win the lottery or sports betting must also pay tax on the amount of their winnings, however, in relation to them, the tax agents are the organizers of these promotions and sweepstakes, who paid them the amount of the winnings. However, if the gift was received in kind, the winner must pay tax on it themselves. In this case, he will also need to fill out and submit a report.

Deadline and methods for submitting the report

The general deadline for submitting the report is April 30 of the year following the reporting year. There are three ways to send a report to the tax service at the taxpayer’s place of registration:

• submit a report directly to the Federal Tax Service inspection in person or through a representative;
• send a paper form by mail;
• Submit your report online on the tax service website or using special services.

The deadline applies only to individual entrepreneurs, lawyers, heads of peasant farms, notaries and citizens declaring income. In order to receive a tax deduction, the declaration can be submitted at any convenient time.

Features of the declaration

When filling out the report form, you must not make mistakes or corrections; in addition, you can only use black or blue ink if the form is filled out by hand. In this case, you need to pay special attention to the different requirements for manual and machine filling out the form:

1. When filling out the form by hand, all text and numerical fields (full name, tax identification number, amounts, etc.) should be written from left to right, starting from the leftmost cell, in capital printed characters according to the model that can be found on the Federal Tax Service website . The letters should be even and as similar to the sample as possible. If after filling out the line there are empty cells left, dashes should be placed in them to the very end of the field. If any field is left blank, all its cells must also have dashes.
2. Filling out the 3-NDFL declaration on a computer requires aligning all numerical values ​​to the right. It is recommended to use only the Courier New font with a size set between 16 and 18.

If one page of a section or form sheet is not enough to fully reflect all the information, you need to use the required number of additional pages from the same section.

Both in handwritten and printed versions of the report, all amounts must be indicated in kopecks. The exception is the amount of the tax itself, which must be rounded to full rubles according to the usual arithmetic rule - if the amount is less than 50 kopecks, then they are discarded, starting from 50 kopecks and above, they are rounded to the full ruble. Income or expenses that are calculated in foreign currency according to documents must be converted into rubles for inclusion in the report at the exchange rate of the Central Bank of the Russian Federation on the date of their actual receipt. The information provided in the declaration must be confirmed by documents, copies of which are attached to the declaration. To list the documents attached to the 3-NDFL, you can create a register in any order.

All pages of the form must be numbered in order by filling out the “Page” field, starting with 001 (title page). The number of pages must be indicated on the title page, as well as the number of additional documents.

Other applications give:

• codes of income from sources in the Russian Federation and located outside the country;
• object name codes (for example, apartment or land plot);
• codes of the type of taxpayer claiming a tax deduction;
• transaction type codes.

Sample of filling out 3-NDFL for individual entrepreneurs

Title page

In the “TIN” section on the title page and all other pages, you must indicate the correct identification number of the taxpayer - the respondent. If the report is submitted for the first time, then in the column “Correction number” you should indicate 000, and if a document that has already been corrected is submitted again, then the serial number of the correction should be entered in this column. In the “Tax period (code)” column, you need to indicate the code of the reporting period; for annual reporting, this is code 34. If the declaration is not submitted for a year, then you need to indicate the following values:

• first quarter - 21;
• half-year - 31;
• nine months - 33.

The “Reporting tax period” field is intended to indicate the year for which income is declared. In addition, you need to correctly fill out the column “Submitted to the tax authority (code)”, in which you need to enter the four-digit number of the tax authority with which the taxpayer is registered. In this code, the first two digits are the region number, and the last are the direct Federal Tax Service inspection code.

An important field that you need to pay attention to when preparing the title page is the taxpayer category code in the 3-NDFL declaration. All values ​​used are given in Appendix No. 1 to the procedure for filling out the report. Here are some of them:

• IP - 720;
• notary - 730;
• lawyer - 740;
• individuals without individual entrepreneur status - 760;
• farmer - 770.

About himself, the taxpayer must provide his last name, first name, patronymic, date of birth (full), place of birth (as written in the passport), and data from the passport itself. You no longer need to provide your permanent address of residence.

Identity documents have their own coding system, which is given in Appendix No. 2 to the procedure for filling out the reporting form:

• passport of a citizen of the Russian Federation - 21;
• birth certificate - 03;
• military ID - 07;
• temporary certificate issued instead of a military ID - 08;
• passport of a foreign citizen - 10;
• certificate of consideration of an application for recognition of a person as a refugee on the territory of the Russian Federation on the merits - 11;
• residence permit in the Russian Federation - 12;
• refugee certificate - 13;
• temporary identity card of a citizen of the Russian Federation - 14;
• temporary residence permit 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;
• ID card of a Russian military personnel, military ID of a reserve officer - 24;
• other documents - 91.

The “Taxpayer Status” field is intended to indicate residence; the number 1 in it means that the taxpayer is a resident of the Russian Federation, and the number 2 means a non-resident of the Russian Federation. Also on the title page you need to indicate the total number of sheets in the report, sign and date it was completed.

If the report is submitted through a representative, then his full data must be indicated. In addition, such a person must attach to the 3-NDFL declaration a copy of a document confirming his authority.

Filling out the remaining sheets of 3-NDFL

Of the remaining sheets, the taxpayer must fill out those that contain information. It is only mandatory for everyone to fill out Section 1 “Information on the amounts of tax subject to payment (addition) to the budget/refund from the budget.” It must contain the relevant data on the amount of personal income tax or deduction.

When filling out this section, you need to pay attention to indicating the correct BCC for tax payment and its type. It did not change in 2019. In addition, please note that you must indicate your last name and initials on each completed page, as well as its serial number.

As an example of filling out 3-NDFL, you can give the data of an individual entrepreneur on the general taxation system. In 2018, this individual entrepreneur received income from business activities in the amount of 1,800,000 rubles. In addition, he has the right to apply a professional tax deduction in the amount of 1,370,000 rubles. It included:

• material costs - 670,000 rubles;
• payments under employment contracts - 530,000 rubles;
• other expenses - 170,000 rubles.

For 2018, the individual entrepreneur transferred 35,000 rubles to the budget. advance payments for personal income tax. An entrepreneur is a participant in an investment partnership based on an agreement. And he received income from the sale of securities that were in his ownership for less than three years.

The individual entrepreneur must fill out the title page of the declaration and section 1. In addition, he fills out section. 2, Appendices 1, 3 and 8.

Section 2

Appendix 1 “Income from sources in the Russian Federation”

Appendix 3 “Income received from business, advocacy and private practice”

Appendix 8

Sample of filling out declaration 3-NDFL 2019 for individuals

Let's look at how to correctly fill out the 3-NDFL declaration for an individual who is not registered as an individual entrepreneur. Regardless of what income a citizen declares and whether he intends to ask for a tax deduction, he will have to fill out the title page, sections 1 and 2 of the form. Information is recorded in the declaration attachments if necessary.

Fill out the applications:

• 1 and 7 - when applying for a tax deduction when purchasing real estate or a deduction in connection with the payment of a mortgage;
• 1 and 6, as well as the calculation to Appendix 1 - when declaring income from the sale of real estate and other property;
• 1 - when renting out real estate;
• 1 and 5 - when applying for a tax deduction for treatment, education;
• 1 and 5, as well as the calculation to Appendix 5 - to obtain a deduction for costs under insurance contracts (life, pensions).

As an example, let’s look at a situation where citizen Vitaly Andreevich Volkov sold a house for 2.4 million rubles, which he owned for less than 5 years (bought after 01/01/2016). He must pay tax at a rate of 13%, but in order to reduce the tax base, he immediately issues a tax deduction in the amount of 1 million rubles. He enters the data in the title page, sections 1 and 2, appendices 1 and 6, as well as in the calculation for appendix 1.

It is recommended to fill out the declaration specifically from the calculation and appendices 1 and 6, and then fill out the title page and sections, and indicate page numbers. This is especially important if you write down all the data manually, because you cannot correct anything in the finished declaration.

We fill out the calculation for Appendix 1 (line by line):

• enter the TIN, surname and initials;
• Leave the page number for now;
• 010 - column for indicating the cadastral number of the property. Contained in property documents, you can find out for free in the Rosreestr database;
• 020 - enter the cadastral value of the property as of January 1 of the year in which the property was purchased. If the property has not been assessed as of the specified date, a dash is added;
• 030 - income received from the sale based on the contract;
• 040 - if data on the cadastral value is available, it is multiplied by a factor of 0.7. If field 020 is empty, then 040 is left empty;
• 050 - line to indicate the taxable amount. Select the larger value from fields 030 and 040.

Let's move on to Appendix 6, which indicates all the tax deductions that the taxpayer is counting on. If a citizen has documents confirming expenses for the sold property, then he fills out field 020. If they do not, line 010. If the taxpayer does not claim other deductions, then the value indicated in columns 020 or 010 is transferred to field 160.

Appendix 1 begins with the TIN, surname and initials of the taxpayer. Next we enter:

• 010 - tax rate. For residents - 13%, for non-residents - 30%;
• 020 - codes for the type of income are listed in Appendix No. 3 to the procedure for filling out the declaration. In the case of declaring income received from the sale of real estate, code “01” or “02” may be used. “01” is indicated if the amount of income under the contract (field 030 of the calculation to Appendix 1) is greater than the cadastral value multiplied by a factor of 0.7 (the value entered in field 040). Code “02” is written if the value in column 040 is greater than in column 030;
• fields 030-060 are intended to indicate information about the buyer. If there are no detailed data, it is enough to enter the last name, first name, and patronymic of the new owner;
• in column 070 you need to transfer the value that was recorded in line 050 of the calculation to Appendix 1;
• field 080 is left blank because the buyer is not a tax agent and cannot withhold tax.

Section 2 specifies the income from which the tax will be taken, the tax base and the amount of personal income tax. To do this write:

• 001 - 13 or 30 percent, depending on the residence of the taxpayer (see field 010 of Appendix 1);
• 002 - type of income - 3;
• in columns 010 and 030 - the value of field 070 of Appendix 1;
• the value of field 160 of Appendix 6 is rewritten in line 040;
• the value 060 is calculated as the difference between the values ​​030 and 040. If a negative number is obtained, set to 0.
• the values ​​of fields 070 and 150 are also calculated. To do this, the figure from the line is 060 × 13%;
• all other columns remain empty.

What remains is Section 1 and the title page. They are filled out according to the algorithm described in the example declaration for individual entrepreneurs.

Section 1

Title page

After all the pages are completed, they must be counted and entered on the title page, as well as numbered. In our example, we ended up with a 6-page declaration. Additionally, you need to clarify the number of sheets of attached documents or their copies. All that remains is to sign all completed declaration sheets (not just the title sheet) and put the current date.

Each taxpayer must independently choose what he needs to fill out and send the completed report to the Federal Tax Service.

Online filling

It is not difficult to fill out 3-NDFL online; to do this, you must have a registered personal account as an individual taxpayer. The login and password for this service can be obtained from the Federal Tax Service after specifying all personal data during registration.

Many operators of accounting services offer users convenient programs for filling out a report online for its subsequent sending over the Internet or printing in paper form. This method is preferable for those taxpayers who are far from accounting and have no experience in filling out reports. However, no special knowledge is required to correctly enter data into this form.

Penalties for non-payment of tax and errors in the declaration

For non-payment of personal income tax, a fine is provided, which will amount to 5% of the unpaid tax amount for each month from the date of delay, including incomplete ones. For the absence of a report, if it does not contain the amount of personal income tax payable, the fine will be minimal - 1000 rubles. If there is tax to be paid, you will have to pay a fine of up to 30% of the accrued tax.

Any citizen of the Russian Federation who receives large amounts of income must know how to fill out 3 personal income taxes. Because this applies to everyone, not only individual entrepreneurs, but also citizens who sold an apartment, a car, or received income in another way. It's time to devote an article to this topic.

Who should report on 3-NDFL

The legislation states: all taxpayers of the country recognized as tax residents. The report should be kept not only on domestic income, but also on funds received by the family budget abroad.

The number of residents includes not just citizens of the Russian Federation, but any subjects who stayed in the country for more than 183 days a year. Even the lucky ones who have won the lottery, received a large inheritance or other gift in the amount of, say, more than 100,000 rubles must provide a report in the form of Form 3-NDFL. Recipients of social deductions for personal income tax for the treatment and education of a child also need to fill out this form.

Until what date is the declaration submitted?

In 2019, citizens are given the same deadlines as always. You can submit a declaration for this period until May 3, 2019. Moreover, if you claim the right to a deduction, you can fill out and send the form within a year.

Where and how to submit the form

After you have filled out the 3-NDFL for 2019, you choose the appropriate filing method:

• Personal presence– a visit to the territorial department of the Federal Tax Service at the place of your registration, whether it is temporary or permanent registration.
• Postal delivery– Tax authorities require sending such things by registered mail with a list of documents. After all, in addition to the five sheets of the declaration, you also attach a copy of your passport and another document confirming your income-generating activities.
• Electronic filling– via a link on the Federal Tax Service website or the State Services portal.
  It doesn’t matter in what form you decide to fill out the form - you can download form 3 personal income tax for 2017 for filing in 2018 in the unified format KND 1151020 from the link below. It is very difficult to make a mistake when searching for a form and filling it out, but we will still give an example.

Rice. 1. The title page of the tax return on personal income - sample filling

Specific requirements for filling out the KND form 1151020

1. Cells should be filled in Cyrillic, block letters from left to right.
2. Use a pen with blue/black ink.
3. It is allowed to fill out the form in print, choosing a printed font and a shingle that fits into the cells.
4. If there is nothing to write in the field, you need to put one dash.
5. Amounts in the declaration are indicated in rubles and kopecks. The exception is the amount of the tax itself, which is usually rounded to the nearest ruble.
6. If you received income abroad, you should convert it into rubles at the Central Bank exchange rate on the day you filled out the declaration.

How to fill out 3-NDFL: detailed sheets

You have already seen a sample of filling out the title page. Since this is the most important sheet, it would be useful to consider in detail the filling of all its subsections.

* - when submitting the declaration for the first time, you should enter the adjustment number 000, subsequently it will be assigned in ascending order (001, 002, etc.)
** - this declaration contains only 19 sheets, not all of them need to be filled out. Only those that will reflect information about income received, taxes paid, and deductions.

Which sheets should be filled out and when?

The tax return type KND 1151020 has nineteen sheets, and the Federal Tax Service website provides detailed instructions for filling out each one. We present the statements most commonly used by taxpayers:

Sheet A – allows you to indicate information about the sold apartment or car.

• Sheet E1 - to indicate the social deduction for personal income tax for the treatment and education of the child. You will also need information from sheet A here.
• Sheet D1 - is filled out for property deduction; if the apartment is sold, you also need to fill out sheet D3 and two sections Nos. 1-2.

Section 1:

Section 2:

Sheet D2:

How to fill out a declaration online

Not everyone is comfortable going to the tax office at their place of registration, asking for a form and filling it out manually. You find more free time sitting at the computer. And therefore, the easiest way to fill out the tax return KND 1151020 is to register on the official website of the Federal Tax Service.

The step-by-step process looks like this:

1. Open the official website of the Tax Service and click on the “Register” button at the top.
2. Pre-issue an electronic certificate so that you can sign the declaration with a digital signature. However, all entrepreneurs know this.
3. Log in to your account using your username and password.
4. Select the “Drawing up ND” section.
5. Indicate for which reporting period the declaration is being submitted.
6. Check the automatic filling of data and adjust if necessary.
7. Check whether the employer has submitted reports and fill in the information from form 2-NDFL.
8. Indicate whether you are entitled to tax deductions and which ones.
9. Summarize in the appropriate section. Check the information and create a file to send.
10. Attach the file with an electronic signature and submit it for sending.
11. As soon as the declaration is accepted, you will have the option to attach scans of supporting documents.

Examples of filling out 3-NDFL

Let's take one of the previously mentioned sheets and see how data was entered into it:

Example. Citizen Kirchanova A.S. sold the apartment in 2016, and filed a declaration for the past period in 2017. The apartment was inherited by her in 2014, which means that she was in possession for less than 3 years allotted by law, and the transaction is subject to Kirchanova’s income tax. She must attach to the declaration a purchase and sale agreement, a payment document, confirmation of the period of ownership of the living space and a certificate of entry into inheritance rights. Declaration sheet A of citizen Kirchanova will contain information about the buyer (Kiselev A.V.), his TIN (7705888888), the amount of the transaction (2,500,000 rubles), the taxable amount without deduction (1,500,000 rubles), the exact amount of tax (195 000r).

Sheet A, filling out information about the sale of an apartment:

Other sheets and sections of the document are filled out in approximately the same way. If this is section 2, which determines the taxable annual financial base, then you need to enter it line by line:

• 002 – information about the type of income, usually the number 3 is given if we are not talking about income from abroad or dividends (they are not taxed).
• 010 – total amount of income.
• 040 – information about tax deductions.
• 060 – summing up, indicating the total amount.
• 070 – amount multiplied by the personal income tax rate of 0.13.
• 080 – if tax was already withheld before filling out the declaration, this is indicated here.
• 130 is the difference between 070 and 080.

Section 2, total amount and tax:

What program will help you fill out the declaration?

There are many options, but the official one is one. It’s called “Declaration”, you can download this software directly on the Federal Tax Service website. Downloading is absolutely free, the software is distributed in the public domain to all registered taxpayers. This program automatically saves information about the taxpayer and enters it when filling it out - you only need to indicate the income and its type. Next, depending on the rate at which you pay (resident or non-resident), the program calculates the amount of tax. Naturally, deductions are also taken into account.

conclusions

After reading the examples, you must have noticed that filling out the 3-NDFL declaration for 2019 is not such a difficult task. Even those who are doing this for the first time will be able to cope with it by reading the line number clues. For this purpose, a simple Federal Tax Service form was thought up, which will allow citizens to quickly familiarize themselves with it and learn how to fill it out.