How and where to file a 3-NDFL tax return?

Which tax office should I file my return with?

Declaration 3-NDFL is always submitted to the tax office at the address of permanent registration/registration(Clause 3 of Article 228 of the Tax Code of the Russian Federation, Clause 2 of Article 229 of the Tax Code of the Russian Federation, Clause 1 of Article 83 and Article 11 of the Tax Code of the Russian Federation). In this case, the place of residence, place of work, place of study/purchased apartment (if appropriate deductions are received) do not matter.

Example: Kupreev A.A. registered in Samara, but has been living in Moscow for several years (where he has temporary registration). In Moscow, Kupreev bought an apartment and decided to receive a tax deduction associated with the purchase. Despite the fact that Kupreev has temporary registration in Moscow, and the fact that the purchased apartment is located there, in order to receive the deduction, Kupreev must submit a 3-NDFL declaration at the place of permanent registration - to the tax office of the city of Samara.

Only in the absence of permanent registration (registration), the 3-NDFL declaration is submitted at the place of temporary registration. In this case, before filing a tax return, the taxpayer will need to come to the tax authority and register there.

Example: If in the situation described in the previous example, Kupreev A.A. If he were to leave his apartment in Samara (that is, completely lose his permanent registration), he could come to the tax office at the place of his temporary registration in Moscow, register there and then submit a 3-NDFL tax return there.

If you do not know the address of your tax office, you can always find it on the website of the Federal Tax Service of Russia at your address: https://service.nalog.ru/addrno.do

Methods for filing a return with the tax authority

There are three ways to submit a 3-NDFL declaration to the tax authority: submit it in person, send it by mail, submit it via the Internet. Let's look at each of these methods in more detail.

Submitting a return to the tax office in person

This method does not require additional description - you simply come to the tax authority and submit a declaration (with all supporting documents) to the tax inspector.

The advantage of this method is that during a personal meeting, the tax inspector will perform a basic check of documents and in some cases (in case of obvious errors) will immediately say that something is missing or some corrections are required.

However, this method has two serious disadvantages:

• it takes time;
• in some cases, the tax inspector may require additional documents that the taxpayer is not required to provide by law (in this case, you will not be given an official refusal, but simply will not accept the documents).

In order to avoid queues at the tax office, we advise you to make an appointment with the inspectorate for a certain time via the Internet at order.nalog.ru or through the State Services portal.

Sending a declaration by mail

The Tax Code provides for the opportunity to submit a tax return without visiting the tax authority - the 3-NDFL declaration and supporting documents can be sent by mail (this method is provided for in clause 4 of Article 80 of the Tax Code of the Russian Federation).

This method has the following advantages over personal submission to the tax authority:

• saving time (sending documents by mail usually takes much less time than taking them personally to the tax office);
• all interaction with the tax authority will be strictly formalized (and much less subject to the “opinion” of an individual inspector). You will be able to refuse a deduction or request additional documents only through an official request (indicating the legal reason for the refusal/request);
• and this method is absolutely indispensable if you do not currently live in the city where you are registered and it is not possible for you to submit a declaration personally (for example, you are registered in Barnaul, but live and work in Moscow).

It is necessary to send documents a valuable letter with a description of the attachment. Detailed information on how to complete an inventory of attachments and other aspects of sending documents by mail is presented in our article: How to send a 3-NDFL declaration by mail?

Submitting a declaration via the Internet

From June 1, 2015, all taxpayers had the opportunity to submit a 3-NDFL declaration and all related documents through the Taxpayer Personal Account service on the website of the Federal Tax Service of Russia (before June 1, 2015, this could only be done with an electronic signature). When filing a declaration through your personal account, all interaction with the tax authority is carried out through the website (there is no need to visit the tax authority in person).

You can find out more about how to open a personal taxpayer account.

You can familiarize yourself with the process of submitting documents using the Taxpayer Personal Account service in our article:.

In addition to your personal account, you can submit a declaration online on the State Services website. However, in this case, you must have a qualified electronic digital signature (EDS), which must be purchased at a certification center (it costs about 1,500 rubles per year). At the same time, if you have an electronic digital signature, you can submit a declaration through the taxpayer’s personal account, which is more convenient and reliable. Therefore, we have not encountered a situation in which filing through the State Services portal makes sense.

How to file a declaration for another person

Quite often in life a situation arises when it is necessary to submit a return to the tax authority for another person (for example, for a spouse or another relative) and, accordingly, the question arises - how can this be done?

According to the law, you can submit a declaration to the tax authority for another person only by notarized power of attorney(Clause 3 of Article 29 of the Tax Code of the Russian Federation). It does not matter who this person is to you - a spouse, a parent or a third party. The only exception to this rule is if you are the person's legal representative (for example, a guardian or parent of a minor child).

At the same time, it is worth noting that in most cases you can send another person’s declaration by mail without any problems (no power of attorney is required for this). However, the declaration and inventory of the investment must be signed by the declarant himself.

This is a personal income tax return. Like every declaration, it has its own filing deadline, which cannot be violated. From our article you will learn who must file 3-NDFL, within what time frame this must be done, and what will happen if these deadlines are violated.

In what cases is a 3-NDFL declaration submitted?

Form 3-NDFL in accordance with the Tax Code is submitted to the Federal Tax Service inspection by individuals in the presence of one or more circumstances:

1. During the reporting period, citizen. Moreover, the law does not oblige all owners to report. Thus, from January 1, 2016, only apartment owners whose ownership of real estate lasts less than 5 years must declare income. Before this, the rule was with a holding period of 3 years. At the moment, a 3-year period has been left only for real estate received by inheritance, as a gift, privatized and acquired under an annuity agreement;
2. An individual is registered as a person and does not use special tax regimes when carrying out commercial activities;
3. A citizen is engaged in private practice (notary or lawyer);
4. The citizen received money by participating in the drawings, and the amount of his income ranged from 4 to 15 thousand rubles. The state exempts up to 4 thousand from taxation, and over 15 thousand the tax must be withheld by the lottery organizer;
5. An individual received income during the tax period under civil contracts concluded with citizens;
6. The citizen received dividends from participation in organizations registered abroad;
7. An individual who does not have resident status and works on the basis of a patent, whose personal income tax for the year exceeded the amount of advance payments;
8. During the reporting period, the right to receive income tax arose.

The deadline for filing a 3-NDFL declaration for individuals will differ, depending on which of these circumstances became the reason for contacting the tax office.

Deadlines for filing 3-NDFL when selling an apartment or car

If you received income from the sale of real estate or transport, then the deadline for filing a 3-NDFL declaration in this case is April 30 of the year following the reporting year. For example, in 2018, this means that you must submit a declaration no later than April 30, 2019. If April 30 in any year falls on a weekend or holiday, then the deadline will be considered the nearest working day.

The reporting document is submitted to the tax office at the place of registration of the individual in any of the ways convenient for him:

• Personally, by visiting your Federal Tax Service;
• Through a representative, this requires that the representation be confirmed by a notarized power of attorney;
• Russian Post. A letter with a description of the attachment and notification. The date of submission of the declaration in this case will be considered the moment of its submission to the post office;
• Through telecommunication channels. This can be an electronic portal of government services or through the taxpayer’s account on the website “nalog.ru”. To send a document in this way, you must have a qualified electronic digital signature.

The deadline for filing 3-NDFL for everyone who is required to report their income is the same - April 30 of the year following the reporting year. The only exception is cases of termination of activity by an individual entrepreneur. If the individual entrepreneur status is lost, the citizen is obliged to provide information about income to the tax authority within 5 days from the date of completion of commercial activities.

In addition, the deadline for submitting 3-NDFL for workers in the Russian Federation on the basis of a patent when traveling outside the country is 1 month before the expected departure.

Deadlines for submitting 3-NDFL for individuals for tax refund

The deadline for filing a 3-NDFL tax deduction declaration differs from those who must report their income on time. In this case, filing a declaration is a right, not an obligation.

The period when you can submit a 3-NDFL declaration for a tax refund is the entire calendar year following the year in which the right to the benefit arose. Filing an income tax return is not limited to a certain period. But there is still a period of time during which you need to draw up the document. The deadline for filing a return for income tax refund is 3 years from the date of occurrence of the event that served as the basis for the refund. Tax withheld by the employer more than 3 years ago cannot be reimbursed.

A declaration for a tax deduction for the purchase of an apartment may not be sent to the federal service immediately after registration of ownership, but several years later. So, if at the time of purchase a citizen did not receive income taxed at a rate of 13%, he may not immediately claim the deduction. Also, a deduction declaration for the purchase of an apartment cannot be submitted until the end of the tax period, that is, when registering ownership of a living space this year, you can apply for a refund only in the next year. The exception is cases of receiving benefits through an employer.

So, regarding the question: by what date is the 3-NDFL declaration for tax deduction submitted, we can conclude that the citizen will return the social type of benefit (for treatment and education) within a 3-year period from the year in which he became entitled to it . For example, in 2018, you can receive a social deduction for 2017, 2016 and 2015 if you spent money on education or treatment during this period.

But the opportunity to apply for a deduction from purchased real estate is not limited by time, but the state will reimburse the tax paid for the previous 3 tax periods.

Until what date can a 3-NDFL be submitted for deduction to an entrepreneur? The report must be submitted by April 30. In this case, the right to compensation does not relieve him of the obligation to declare his income within the period specified by law.

What happens for violating the deadline for filing 3-NDFL?

Let us repeat once again - filing a tax return for individuals (deadlines) depends on the circumstances. For those who are required to submit reports, this is April 30. There is no deadline for those wishing to claim a deduction. That is, liability for violating the deadline is established only for those who sold real estate, transport, or received other income that must be declared in the reporting year.

If the reporting date is missed, the individual who committed the violation will be subject to penalties. The amount of the penalty directly depends on the amount of tax not received by the government agency. Failure to timely submit form 3-NDFL threatens a citizen with a fine of 5% of the income tax due to be paid to the budget for each overdue month, but not more than 30% and not less than 1 thousand rubles. Untimely transfer of personal income tax to the treasury is fraught with a sanction in the amount of 20% of the unpaid amount.

Until what date can I submit the 3-NDFL declaration for reimbursement? - a specific date is not established by law, but everything is aimed at ensuring that the citizen does not delay this. Missing the 3-year period from the moment the right to a social deduction benefit arises leads to the loss of the opportunity to reimburse the tax. And in the case of purchasing housing, the amount of the deduction is fixed, is not subject to indexation, and therefore depreciates with each passing year. If the property was acquired a long time ago, then the amount of compensation will be as much as the state guaranteed to be returned on the date the ownership of this property arose.

Moreover, the period of submitted documents is 3 months from the date of their receipt by the inspection. If errors or discrepancies are discovered in the information provided, the period is extended while the report is clarified and corrected. Accordingly, if you are interested in receiving monetary compensation, you should submit your declaration as early as possible.

Declaration 3-NDFL is filled out by individuals to report to the state on the amount of income from wages and other activities, to conduct tax collections from the population. Most Russians are openly afraid to take on the task of filling out and submitting a declaration on their own, and for good reason.

Assistance in obtaining tax deductions

Leave your requests to receive a tax deduction or fill out a 3-NDFL declaration using the request form below. Within 1 day, your documents will be ready and, if necessary, submitted to the tax office using a notarized power of attorney.

It's also possible obtaining professional tax deductions for individual entrepreneurs, notaries, lawyers and other persons engaged in private practice.

Income tax return

Declaration for the sale of an apartment, country house, plot

Declaration when selling a car

Declaration for renting out property

Declaration of lottery winnings, etc.

Declaration for the sale of a share in the authorized capital

Securities declarations

Declaration of income abroad

Total *** rub.

Leave a request

If you need additional advice, contact our specialists at: 8-495-134-33-40

Registration and submission of a declaration in form 3-NDFL

The declaration is filled out strictly according to the form specified by law. Thus, it is unacceptable to use ink of any color other than blue and black. You cannot print a document on both sides of a sheet; only one-sided printing is allowed, while the second side of the sheets must remain untouched.

Individuals are required to take information to fill out from their income certificates. Such certificates can be obtained from the accounting department of the organization or bank. Indicators are always indicated in Russian rubles, and numbers are rounded to whole numbers, without kopecks.

The procedure for working with 3-NDFL is considered one of the most complex and bureaucratic, especially among ordinary citizens who do not regularly cooperate with the tax service. In most cases, if a citizen needs to spend money on health, children, and other important items, tax deductions are made from transfers to the state - a refund of part of the funds. Thus, citizens can return part or all of the 13% given to the state in the form of taxes.

Reporting on taxes, which include 3-NDFL, is carried out annually. The frequency of 1 year is accepted as the standard in the tax service. The deadline for filing a declaration is April 30 of each year. Before this date, all individuals required to report taxes are required to submit correctly completed declarations to the tax service.

If you are not sure that you can fill out the document correctly, consult our specialists about correctly entering data into 3-NDFL, or order filling it out from us. This will free you from the hassle of filling out and submitting the declaration, and will save you from fines and sanctions from the tax office for incorrectly filed 3-NDFL, or late submission of the document.

Regarding tax deductions, the state leaves no time limits. Citizens can submit a 3-NDFL declaration to receive a deduction at any time during the annual period.

3 ways to fill out a declaration

• Filling out an electronic version of the declaration, sending the finished document via the Internet using a special program for transmitting 3-NDFL;
• Written completion of a printed form, submission of a declaration to the tax service by mail or in person;
• Contact the staff of the unified tax services portal - we will carry out all operations for you.

Receiving a tax deduction

The state provides citizens with a refund of taxes withheld. Deductions are divided into several types:

• Property;
• Social;
• Professional;
• Standard.

A citizen can receive a tax deduction by submitting a declaration in Form 3-NDFL to the tax service. Of course, it is necessary to comply with the conditions for correctly filling out and submitting documents. Employees of the unified tax services portal will help you apply for a tax deduction to ensure a guaranteed refund.

Grounds for applying tax deductions

Situations in which the state returns part of the funds transferred in the tax form are regulated by the Tax Code of the Russian Federation:

• Purchase of residential or non-residential real estate;
• Construction and renovation of residential real estate;
• Purchasing residential real estate using a mortgage or other type of lending;
• Payment of tuition for citizens and their children;
• Payment of treatment costs for a citizen and his relatives, including minor children;
• Transfer of pension contributions to the citizen’s own account or his relatives.

You can receive a deduction by submitting a declaration to the tax service. There is no time limit for applying for deductions.

We answer common questions

How long does it take to prepare a completed 3-NDFL declaration?

Answer: No more than 3 days.

Is it possible to file 3-NDFL without contacting the tax office in person?

Answer: You can send the document by registered mail.

What is the deadline for transferring tax deductions?

Answer: The standard period for refunding funds from withheld taxes is 4 months.

Is it possible to order filling out a declaration on the portal?

Answer: Yes, our specialists will correctly fill out the 3-NDFL declaration for you.

Any individual who has gone through the identity verification procedure using any of the proposed methods can submit a 3-NDFL declaration through State Services. The service allows you not only to report your income, but also to apply for a tax refund.

IMPORTANT!You can report income through the government services website only for 2014 and 2015. However, having a confirmed account in government services, an individual can submit 3-NDFL declarations through the taxpayer’s personal account for later periods. See details.

How can I submit a 3-NDFL declaration via the Internet?

The Tax Code provides for several ways to submit any tax reporting. According to the standards prescribed in Art. 80 of the Tax Code of the Russian Federation, you can submit a declaration:

• in person by visiting your territorial inspection;
• by sending by mail with a description of the attachment;
• by issuing a power of attorney for your representative;
• using telecommunication channels.

Submitting a 3-NDFL report via the Internet seems to be the most convenient option. It allows you not only to submit a report with maximum time savings, but also to monitor the desk audit process in real time, promptly send additional documents upon request, as well as pay tax online, carry out offsets for various taxes and penalties, and submit an application for a tax refund.

One of the resources that allows you to report personal income tax on the Internet is the government services portal. As a general rule, through public services declaration 3-NDFL must be submitted, as in the case of delivery by any other method, before April 30 of the year following the reporting year (before May 2, 2017). But before you appreciate all the benefits of remote interaction with tax authorities, you must go through the registration and identity verification procedure.

What is a government services website and how to use it

The government services portal appeared at the end of 2009 as part of a program to automate all management processes in the Russian Federation and transition to electronic document management. At first, the site offered only reference information, but quite quickly it became possible to receive almost any service offered by government agencies via the Internet: from making an appointment with a doctor to submitting documents for registration of an individual entrepreneur.

To register on the government services website, you must enter your full name, email or mobile phone number. By clicking on the registration button, the user will be taken to a page for generating a password. After this simple procedure, reference and information services will become available on the portal.

To receive a wider range of services, you must complete the procedure of confirming your personal data. To do this, you must fill in your SNILS and identity document information in your profile. This information is checked by government agencies, and based on the results of the check, a notification is sent by e-mail. After a positive check result, you can use certain types of services (for example, find out your tax debt).

And those who have passed the identity verification procedure will have access to all services offered by the portal. So, Declaration 3-NDFL through government services can only be submitted if identity is confirmed. In order to complete this procedure, you must do one of the following:

• contact one of the service centers, a current list of which can be found on the government services website;
• receive a confirmation code by mail, when collecting it you must show your identification document to a post office employee;
• use an enhanced qualified signature, which can be obtained from one of the accredited certification centers.

IMPORTANT! When deciding to submit a 3-NDFL declaration through the portal, you should not delay the registration deadlines. Verification of personal data takes some time, and it is possible that you will not be able to gain full access before the reporting deadline. But if you contact the Service Center from the very beginning to register on the site, you can get full access immediately, without waiting for your SNILS or passport data to be verified.

How to submit a 3-NDFL declaration on the government services website

Filing a 3-NDFL declaration through government services available in the following variants:

• generating and sending a report online;
• sending a declaration completed in a separate program via the website;
• registration with the tax office for personal submission of the 3-NDFL declaration.

Filing a declaration using the first two methods requires signing the report with an enhanced non-qualified signature, which can be generated directly on the website. Such a signature, according to clause 3 of Art. 5 of the law dated 04/06/2011 No. 63-FZ, allows:

• determine the details of the person who signed the document;
• detect if changes were made to the document after it was signed.

Both options allow you to attach scans of all supporting documents in electronic format.

You can fill out the declaration online either again or by copying data from previously submitted 3-NDFL reports. You can also save your draft at any time so you can return to it later.

To fill out the 3-NDFL declaration using third-party resources, the government services website recommends using the “Legal Taxpayer” program, which can be downloaded from the tax office website. But it is permissible to use any other software that can ensure data upload in an acceptable format. The transport container file must comply with the requirements of the order of the Federal Tax Service of the Russian Federation dated November 9, 2010 No. ММВ-7-6/535@.

After completing the online declaration filing procedure, you will receive a message from the tax office about file registration. The notification will serve as confirmation of the filing of 3-NDFL.

IMPORTANT! The receipt for acceptance of the declaration through the website should be printed and stored in order to avoid disputes with the tax authorities in the event of a failure in the electronic system.

A message about the completion of the desk audit of the declaration will be sent to your personal account on the government services website, as well as to the email specified in your profile. After completing the check, you can submit an application for a tax refund in the same way - through the government services website, if the declaration was submitted in order to claim the rights to a tax deduction.

Results

Sending a 3-NDFL declaration through the government services portal is one of the most convenient ways to submit reports. But in order to be able to always interact with tax authorities at a distance, you need to go through the identity verification procedure once, and then create an electronic digital signature that will allow you to certify declarations, letters, applications and other documents addressed to the tax office.

Individuals can submit a tax return, Form 3-NDFL, through multifunctional centers at the place of permanent or temporary registration; for legal entities, this service is available at. Also, through the MFC, citizens are registered with a TIN.

In accordance with paragraph 1 of Article 229 of the Tax Code of the Russian Federation, the following categories of citizens are required to file a tax return in form 3-NDFL:

• persons being;
• persons related to lawyers with an established office and arbitration managers;
• citizens of other states carrying out work activities in the Russian Federation on the basis of a patent.

Individuals with income from:

• sales of movable and immovable property, if owned for less than 3 years, these include houses, cottages, garages, vehicles, etc.
• from leasing the above-mentioned property under the agreement;
• in the case of property to persons who are not close relatives or family members;
• in case of payment of wages or part thereof by a court decision, which was not taxed.

When to file a tax return

Income tax returns, like those, have strictly regulated deadlines. In some cases, the delivery time may vary depending on the purpose of 3-NDFL:

1. If you are declaring income for last year, then you must submit 3-NDFL before April 30 of the current year.
2. If you belong to the category of citizens who are entitled to return tax deductions, then you can submit a declaration for previous years at any time in the current year.
3. If you combine both reasons, then you must report, also before April 30 of the current year, for the reporting period and income last year.

How to submit a 3-NDFL tax return through the MFC: step-by-step instructions

Currently, the service is available for multifunctional centers; in 2018, it will be possible to report for taxable income in all MFCs of Russia.

Since the service is quite new and is provided only in branches at the place of registration. To find out which MFCs you can fill out 3-NDFL, call, otherwise, or use.

1. We prepare the necessary documents according to the list.
2. In advance, or on a general basis, on the day of submission, we take an electronic queue coupon.
3. Together with a specialist, we fill out a tax return in the prescribed form. Submission for 2017 must be submitted by April 30, 2018, a sample and a blank form are available. Forms for and years are now available. To save time, you can use specially designed examples - instructions and years.
4. As soon as the package of documents is ready, the MFC employee will send it to the Federal Tax Service at your place of residence, after which the procedure can be considered completed.

What documents are needed

To submit 3-NDFL through the MFC, the following documents are required (required):

• Passport of a citizen of the Russian Federation;
• Certificate confirming income from a permanent place of work in form 2-NDFL.

Additionally:

when buying and selling real estate (if the transaction value exceeds 1 million rubles):

• (certificate confirming property rights);
• Sales and purchase agreement;
• Transfer and Acceptance Certificate;
• If the transaction was by bank transfer - a receipt from the bank, in cash - a receipt;
• If housing is a loan agreement, a certificate from the bank confirming the payment of interest, and all payment receipts.

during real estate construction:

• share or investment agreement;
• receipts for payment for construction materials and additional services;
• extract from the Unified State Register of Real Estate;
• acceptance certificate, if available.

when buying and selling vehicles (if the transaction value exceeds 250 thousand rubles)

• car purchase and sale agreement.

tuition or treatment fees:

• agreement with an educational or medical institution;
• receipts and checks for payment of services;
• a copy of the passport of the student or child under 14 years of age;
• a copy of the license of a medical or educational institution.

If the declaration is submitted by a third party, a notarized power of attorney is required, in accordance with Russian legislation.

How much does it cost to submit 3-NDFL through the MFC

There is no charge for the provision of services at the MFC; the declaration is submitted free of charge.

Service provision time

The procedure for compiling and submitting 3-NDFL through the multifunctional center will take 10 minutes.

When can they refuse to accept 3-NDFL?

The MFC specialist does not have the right to refuse to provide services without justified reasons, otherwise you have the right. Main reasons for refusal:

• lack of an identity document;
• there is no power of attorney or not certified by a notary;
• the declaration is filled out using an old form or with errors;
• do not have registration in the area where the MFC is located.