Requirements for paper forms

During the 2017 tax filing campaign, the most common question is the year. We don’t just answer it, but give you guidance for action.

What to follow

The basic requirements for this are set out in the order of the Tax Service of Russia dated December 24, 2014 No. ММВ-7-11/671. The same regulatory document also defines the form of this declaration.

Moreover, to clarify, how to fill out tax return 3-NDFL for 2016 year, it is necessary to refer to the most recent edition of the said order of the Federal Tax Service of Russia - dated October 10, 2016. Then the form of this report was updated, and procedure for filling out 3-NDFL for 2016 year.

Filling methods

Today, everyone who is required by law to personally report to the tax office about their income for the past year can choose how to fill out the 3-NDFL declaration for 2016 yourself year:

1. fill out the declaration on paper by hand or on a computer/laptop;
2. apply electronically online in the individual’s personal account on the official website of the Federal Tax Service of Russia www.nalog.ru;
3. download the program for 3-NDFL for 2016 on the same website of the Russian Tax Service.

Keep in mind: fill out the 3-NDFL declaration for 2017 it will be possible using the same methods.

About, how to fill out the 3-NDFL declaration for 2016 yourself year using the tax program from the Federal Tax Service, we detail.

Note that when choosing any of these three methods, they are generally the same and are based on the requirements of the Federal Tax Service order No. MMV-7-11/671 dated December 24, 2014. But of course, recently an increasing number of people prefer computer technology to paper forms.

General principles

To understand how to fill out 3-NDFL in 2017 year, pay attention to the tips that are in the form of this declaration itself. They are usually given in parentheses. Including in the form of a kind of simple arithmetic formulas. Ignoring them may cause an error. For example:

One more point: which 3-NDFL sheets to fill out for 2016 year? Many people are perplexed when they see that in PDF format this form takes up as many as 19 pages.

So here it is: procedure for filling out 3-NDFL for 2016 does not provide for the mandatory submission of all sheets of this declaration to the Federal Tax Service. Causes:

• Tax officials do not need empty unfilled sheets;
• It is difficult to imagine a situation where an individual is required to fill out all the sheets of the 3-NDFL form.

Besides procedure for filling out form 3-NDFL for 2016 year with the help of computer technology is such that the program itself will select the declaration sheets necessary for submission, and will ignore the rest and not include them in the final version.

General requirements

Let's go back to how to fill out the 3-NDFL declaration in 2017 year according to the requirements of the Federal Tax Service. In general, they are focused on preparing this report in any way (see above).

1. Installed procedure for filling out tax return 3-NDFL for 2016 year requires using the classic black or blue color of pen or printer ink.
2. You cannot print 3-NDFL on both sides of the sheets. The inspectorate will not accept such a declaration.
3. Presence of fixes rules for filling out 3-NDFL in 2017 year are not allowed.
4. Also rules for filling out 3-NDFL for 2016 year is categorically not welcomed:

• deformation of barcodes;
• loss of data from sheets due to their fastening with mechanical office equipment.

• 2-NDFL certificates (they must be requested from previous tax agents);
• settlement, payment and other documents at the disposal of an individual;
• calculations made on the basis of these documents.

Section 1 of the 3-NDFL declaration is filled out last, when all the calculations in Section 2 and on the corresponding Sheets have been made.

• date (DD.MM.YYYY.);
• proper or decimal fraction (fields are separated by “.” or “/”);
• monetary units.

In this case, personal income tax amounts are given in full rubles:

• up to 50 kopecks are not taken into account;
• 50 or more kopecks are accepted as 1 ruble.

If you are not an individual entrepreneur, then you do not have to enter your TIN in 3-NDFL for 2016.

Requirements for paper forms

Here are some rules how to fill out the 3-NDFL declaration for 2016 year on paper:

• only large printed characters;
• All (!) empty cells have dashes.

EXAMPLE 1

There is a ten-digit TIN - “7719002119”. In the “TIN” field of twelve cells, the indicator is filled out as follows:

"7719002119–"

EXAMPLE 2

The indicator “Share(s) in ownership” has a value of 1/4. It is given in two fields of six cells each as follows:

Keep in mind: when all the data does not fit on one page of the required Sheet, fill in the required amount of data for this Sheet. The result is given only on the last of the added pages.

Requirements when filling out on a computer

A few important nuances how to fill out the 3-NDFL declaration for 2016 on PC.

1. Numerical indicators are aligned to the right (last) familiarity.
2. When printed, there may be no cell borders or dashes for empty cells.
3. Font – Courier New. Point size: 16 – 18.

Taxpayers specified in Art. Art. 227, 227.1 and paragraph 1 of Art. 228 of the Tax Code of the Russian Federation, must submit a tax return for personal income tax (clause 1 of Article 229 of the Tax Code of the Russian Federation). We are talking, for example, about individual entrepreneurs who apply the general taxation system (clause 1, clause 1, clause 5, article 227 of the Tax Code of the Russian Federation), or about citizens who sold an apartment inherited or donated by a family member before the expiration of 3 years (clause 2 clause 1, clause 2 of article 228, clause 1 of clause 3 of article 217.1 of the Tax Code of the Russian Federation).

Those citizens who are not required to file a personal income tax return can do so at their own request. For example, to receive a tax deduction when purchasing an apartment (clause 2 of article 229, clause 3 of clause 1, clause 7 of article 220 of the Tax Code of the Russian Federation).

Form 3-NDFL for 2016: where to get the form and how to fill it out

The 3-NDFL tax return form to be filled out for 2016, as well as the procedure for filling it out, were approved by Order of the Federal Tax Service of Russia dated December 24, 2014 No. ММВ-7-11/671@ (as amended by the Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11 /552@).

For tax return 3-NDFL 2016, you can download the form at.

Declaration 3-NDFL (form according to KND 1151020) can be submitted on paper, filled out by hand or printed on a computer. You must use blue or black ink.

You can use special programs to prepare a declaration. For example, on the Federal Tax Service website www.nalog.ru, in the “Software - Declaration” section, there is a specially designed program that, after downloading to your computer, you can use to fill out a tax return for 2016.

It is also convenient to fill out and submit a declaration in form 3-NDFL online on the Federal Tax Service website in the interactive service “Taxpayer Personal Account for Individuals.”

Composition of a personal income tax return

Form 3-NDFL consists of mandatory sheets and sections, as well as sheets that are filled out only by individual taxpayers (clause 2.1 of the Procedure, approved by Order of the Federal Tax Service dated December 24, 2014 No. ММВ-7-11/671@).

Thus, all individuals submitting a 3-NDFL declaration must fill out a declaration in the following composition:

• Title page;
• Section 1 “Information on the amounts of tax subject to payment (addition) to the budget/refund from the budget”;
• Section 2 “Calculation of the tax base and the amount of tax on income taxed at the rate.”

Sheets A, B, C, D, D1, D2, E1, E2, G, Z, I of the 3-NDFL declaration are used to calculate the tax base and tax amounts and are filled out as necessary.

For example, a citizen receiving income from sources in the Russian Federation, filing a tax return in connection with the sale of an apartment, fills out the following sheets in addition to the mandatory part:

• Sheet A “Income from sources in the Russian Federation”;
• Sheet D2 “Calculation of property tax deductions for income from the sale of property and property rights.”

And if such an individual also bought an apartment in 2016 and claims tax deductions in connection with this, in addition to the Title Page, Sections 1 and 2, as well as Sheet A and Sheet D2, additionally:

• Sheet D1 “Calculation of property tax deductions for expenses on new construction or acquisition of real estate.”

Deadlines for submitting the 3-NDFL declaration

In general, the 3-NDFL declaration is submitted no later than April 30 of the year following the expired tax period (clause 1 of Article 229 of the Tax Code of the Russian Federation).

If the last day of the period falls on a weekend or non-working holiday, you can submit the declaration on the working day following such a day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

Due to the fact that 04/30/2017 is a Sunday, and 05/01/2017 is the Spring and Labor Day (Article 112 of the Labor Code of the Russian Federation), the 3-NDFL declaration in 2017 for 2016 must be submitted no later than 05/02/2017.

If filing a personal income tax return is a right, and not an obligation, of an individual (for example, when buying an apartment and submitting a property tax deduction), you can submit a return after April 30.

3-NDFL 2016: sample filling

Let us present in the case where an individual receiving income from sources in the Russian Federation submits a declaration in order to receive a property tax deduction in connection with the purchase of an apartment.

Different categories of individuals must submit a 2016 3-NDFL declaration, the form of which can be downloaded on the website. Not all of them know when it is necessary to send reports to the Federal Tax Service and in what form they can be filled out. We will consider all these questions and nuances of entering information in the article.

In accordance with the Tax Code of the Russian Federation, private entrepreneurs working for OSNO, notaries and lawyers must submit a declaration. This list also includes ordinary individuals. But they need to submit 3-NDFL for 2016 only in the following cases:

• in case of sale of own property (only if it was owned by an individual for less than 3 years);
• receiving income from which tax was not withheld;
• if an individual wants to receive a deduction (property, social);
• if the employee did not receive a deduction for children at the place of work through the accounting department (in this case, the 3-NDFL 2016 declaration, the form of which should be downloaded before going to the Federal Tax Service, may not be submitted on time).

Submission deadline

In accordance with Article 229 of the Tax Code of the Russian Federation, the declaration must be submitted before April 30 of the year following the reporting period. This does not apply to situations where a document is drawn up to obtain deductions. For example, declaration 3-NDFL 2017 for 2016 on deductions for children may be submitted later than the deadline. You can receive the benefit even for the last three years.

In 2017, individuals submit reports for the past year. It must be sent to the Federal Tax Service before May 2, 2017 (April 30 is a day off, and May 1 is a holiday, so the due date has been postponed). But it is important to fill out 3-NDFL 2016 correctly. The sample form will help you enter all the data correctly.

Delivery forms

The Federal Tax Service is trying to automate the submission of reports and simplify the filling out of the necessary declarations. That is why it is not necessary to print out a paper form and enter data into it. It is enough to use the electronic version.

The Tax Service has also developed a special program that allows you to enter information about yourself. After this, the 3-NDFL 2016 declaration will be filled out automatically by the system. You just need to print it out.

Delivery methods

A taxpayer can send submitted reports in one of the following ways:

1. contact the Federal Tax Service at the place of registration yourself;
2. hand over the document with a guarantor (he must have a power of attorney and passport with him);
3. send by mail (not only must the 3-NDFL tax return for 2016 be completed, but also a list of all investments attached) by registered mail;
4. send via the Internet (if you have access to your personal account).

How to apply correctly?

In order for the reporting to be accepted, the taxpayer must remember the following mandatory rules:

• when printing a document, using both sides of a sheet of paper is not allowed (in this case, you need to take a new form 3-NDFL 2016 and fill it out);
• You cannot make corrections to the document;
• barcodes must be clear, their deformation is unacceptable;
• when fastening sheets, the information must be readable;
• before filling out the declaration, you should obtain a 2-NDFL certificate from your employer to enter information about income and taxes withheld from it;
• information on income and expenses in 3-NDFL 2016, which you can download an Excel form for conveniently entering data, is indicated in rubles, foreign currencies are not used;
• You must enter data from left to right, entering it from the very first cell.

To enter all the data correctly, you should study the sample report, and only then proceed to filling out the form. Form 3-NDFL for 2016, which you can download to enter information in writing, has many nuances. Without taking them into account, the information may be provided incorrectly or with distortions. Therefore, you should take filling out the declaration very seriously.

Declaration program, instructions for filling out for individuals.

Almost every person comes to a point when he needs to submit a 3-NDFL declaration to the tax office.

Whether you sold a car, an apartment or some other real estate, or received additional income not related to your main place of work, you are required to file a 3-NDFL declaration.

Also, when purchasing an apartment, each person has a legally enshrined opportunity to receive a tax deduction, saving on paying personal income tax. But to do this, you again need to submit a 3-NDFL declaration. And we already have an interest in correctly filling out and submitting this declaration.

You have decided that you need to file a 3-NDFL declaration. And there are two ways here. The first way is to go to an organization that fills out these declarations, pay for their work and receive a ready-made 3-NDFL declaration.

And there is a second way: to do everything yourself. You will find help in filling out a tax return in our article.

Dear readers!If you do not find the necessary information on a particular issue on our website, ask it online by phone:

Also, get free legal assistanceon our website. The question you asked will not keep you waiting long!

Here you may think that filling out the 3-NDFL declaration is difficult, it is unclear that you have never done this and you will definitely make a huge number of mistakes. I want to reassure you of this. Yes, filling out the 3-NDFL declaration is quite a painstaking task and will require some of your effort. But there are special software tools that make filling out this declaration much easier.

This article will specifically discuss filling out the 3-NDFL declaration in the free program “Declaration 2016”, distributed on the website www.nalog.ru by the Federal Tax Service of the Russian Federation itself.

(If you need to fill out 3-NDFL declarations for previous years, then on this website you can find programs “Declaration 2015”, 2014, etc. for filling out declarations for the corresponding year. I advise you to use exactly the program whose name indicates the year , for which you want to file a declaration. The programs, although similar in interface, are still different, because every year there are changes in the 3-NDFL declaration form.)

Sample application 2017 for a refund of taxes paid

Sample application for registering an online cash register,

New form of declaration in form 3NDFL for 2017 -

Updated “Declaration” program for 2017, detailed filling -

The “Declaration 2016” program appears on the website almost immediately after the end of the year. But I don’t recommend downloading the first version, because usually there are still some errors or typos in the program itself. And then programmers release updates taking into account all the comments. Therefore, I advise you to download and install this program with all the changes by the end of February, especially since there is still time to fill out and submit the 3-NDFL declaration.

So, you have downloaded and installed the Declaration 2016 program, received a “Certificate of Income of an Individual” (Form 2-NDFL) from your employer and are ready to start filling out the 3-NDFL declaration in the program.

We launch the “Declaration 2016” program and proceed to filling out the first window.

Setting conditions

We begin entering data into the program to fill out the 3-NDFL declaration.

• Select the type of declaration - 3-NDFL
• We indicate the number of the Federal Tax Service inspection where you will submit your 3-NDFL declaration.

If you know the Federal Tax Service number, select it in the “Inspection Directory”. Otherwise, and by entering your address in the browser window that opens, you will see the number of your Federal Tax Service.

When submitting the 3-NDFL declaration for the past year for the first time, indicate the correction number - 0. When re-submitting the 3-NDFL declaration if there are errors in previous declarations, indicate the next adjustment number (1, 2, 3 - depends on which this is your adjustment).

• Taxpayer identification. By default, “Other individual” is selected. Belong to some other specified category, select it.

• If you receive your income from your employer in rubles, and at the same time he transfers your personal income tax at a rate of 13%, put a tick in the indicated place. If you have income in foreign currency, from investment activities or from entrepreneurial activities, check the appropriate box.
• You personally confirm the accuracy of the information you provided by checking the “Personally” box. If through a representative, then enter the details of your representative.

We filled out the “Setting conditions” window for the “Declaration 2016” program. Let’s move on to the next window “Information about the declarant”.

Information about the declarant

Select the next window of the Declaration 2016 program “Information about the declarant” and proceed to enter your personal data.

In this window, we sequentially enter the following information about ourselves:

1 Last name, first name, patronymic

3 Your date of birth

4 Place of birth

5 By default, Russia is indicated in the “Citizenship Data” column. If otherwise, select from the drop-down list.

In paragraphs 6 – 9, indicate the details of your identity document (usually information from your passport is indicated here):

- type of document - passport of a citizen of the Russian Federation

Sample application for an organization to transfer wages to employees’ cards -

This tab indicates your residence address in the Russian Federation.

If you do not know the OKTMO code, you can find it by following the link.

In the window that opens, by selecting your subject of the Russian Federation (republic, territory, region) and entering the name of your municipality (city, district), you will find out the OKTMO code.

We have finished entering information about ourselves into the “Declaration 2016” program and are moving on to the next window “Income received in the Russian Federation.”

Income received in the Russian Federation

We proceed to filling out the “Income received in the Russian Federation” window in order to include in our future 3-NDFL declaration information about all our income received over the past year.

In this window there are four tabs that divide all your income, in accordance with the personal income tax interest rate with which they are subject to:

• In the first tab, enter data about your income, taxed at a rate of 13% (except for dividends). This includes all income received from your employer, income from the sale of an apartment, car, cottage, garage, etc. and your other income not related to the other three tabs.
• Dividends. If they were received before 01/01/2015, then they are taxed at a rate of 9% and are added to the second tab
• If you have winnings or prizes from participating in games, competitions or promotional events, then this income is taxed at a rate of 35% and is entered in the third tab
• Dividends received after 01/01/2015 are taxed at a rate of 13% and data on them is entered in the fourth tab.

1. Let’s start filling out the tab in the “Declaration 2016” program about your income received from your employer and taxed at a rate of 13%. To do this, you will need a “Certificate of Income of an Individual” 2-NDFL.

2. In the “Source of payment” window, enter information about the employer from the 2-NDFL certificate.

3. If you have standard tax deductions, and they apply to you from this employer, check the “Calculate standard deductions using this source” checkbox. This information can also be seen in the 2-NDFL certificate in section 4 “Standard, social, etc. deductions."

4. We transfer our data to the “Income Information” window into the “Declaration 2016” program

In paragraphs 5 and 6, select the income code.

The most commonly used income codes are:

2000 is your salary, incl. bonus;

2012 – vacation payments;

2300 – temporary disability benefits (sick leave).

In this case, the month of receipt of income is indicated by a number (January - 1, February - 2, ..., December - 12).

8. We finish filling out this area of ​​our future 3-NDFL declaration by entering information about the tax base, calculated and withheld personal income tax. Again, all this information is transferred from the 2-NDFL certificate (section 5) to the “Declaration 2016” program.

Let's consider the situation: you sold an apartment last year and you need to reflect this operation in the 3-NDFL declaration.

We add another source of payment and call it “Sale of apartment.” It is often recommended to indicate the buyer here. Therefore, our final source of payment is indicated as “Sale of an apartment to I.I. Ivanov.”

We do not indicate any more data (TIN, KPP, OKTMO) here.

We choose code 1510 – Income from the sale of residential buildings, apartments, rooms, cottages, etc. (except shares).

We indicate the amount from the apartment sale agreement.

Provided that you have owned your apartment for less than three years, from 01/01/2016 for five years, you can only claim the following deductions:

• Code 901 – deduction of 1,000,000 rubles.
• Code 903 - using this deduction, you reduce the cost of selling an apartment by the amount that you once spent on its purchase (do not forget about documentary evidence of this fact).

For example, you purchased your apartment for 1,200,000 rubles. (and you have this purchase and sale agreement), but they sold it for 1,500,000 rubles. and at the same time they owned it for less than three years. The deduction for you can be either 1,000,000 (using code 901) or 1,200,000 (using code 903 - taking into account the amount of expenses for purchasing this apartment).

If you chose code 903 in clause 9, in clause 10 you indicate the cost of the apartment upon purchase and when submitting the 3-NDFL declaration, attach the agreement under which you purchased your apartment.

In clause 11, indicate the month of sale of your property.

Now, we have finished filling out the income tab of your 3-NDFL declaration.

If you are applying for property and/or social deductions, then you need to be especially careful when filling out the next section.

Deductions

For many, this section is the reason why they decided to fill out and submit their 3-NDFL declaration.

In this tab, you enter information to receive standard deductions, deductions for the purchase of an apartment (property deduction), for the education of children and payment for treatment, (social deduction).

Let's start filling out this section of the "Declaration 2016" program from the "Standard Deductions" tab

1 If you are claiming standard tax deductions, then check the appropriate box.

2 If you belong to the category of citizens applying for a deduction under code 104 (Article 218, paragraph 1, paragraph 2 of the Tax Code of the Russian Federation) or according to code 105 (Article 218, paragraph 1, paragraph 1 of the Tax Code of the Russian Federation), put a tick in the appropriate place. If you do not apply, also make a mark.

3 Child deduction. In this paragraph, indicate how many children you have. If you have a large family, indicate how many children you have, starting with the third. If you have disabled children, please also indicate this. If during the year you have an addition to your family, then uncheck the appropriate 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 constant number of children. And we manually enter from January to April - 1 child, from May - 2 children.

The first column of each month is used when there are fewer than three children. The middle column is used when there are three or more. The third column is if there are disabled children.

We're done with standard deductions and moving on to social deductions.

1. We make a note about the provision of this type of deductions, if we apply for them.
2. In paragraphs 2 – 5 we indicate the amounts that were spent on treatment, education for ourselves and our children, voluntary insurance, etc.

Don't forget to document your expenses.

To fill out this paragraph of your future 3-NDFL declaration, you will need data from the previous declaration (if all this is not the first time for you), a certificate from the bank about the interest paid on the mortgage (this information is necessary if you are applying for a deduction on interest).

1 We start as usual. We make a note that we are claiming this deduction.

2 We indicate the method of acquisition - purchase and sale agreement or investment

3 Name of the object – apartment (house, room, etc.)

4 Type of property – your personal (individual) property (or common property with and without division of shares, etc.)

5 Taxpayer attribute – owner of the object (or other)

6 The address of the property is indicated here.

7 In this line, write when your ownership of the apartment was registered, so that there is no mistake, look at this date in the Certificate of Registration of Ownership.

8 This item must be completed if you bought an apartment before 01/01/2014. Then you indicate the share you own. If after 01/01/2014 this field is not active.

9 Indicate the cost of the object (or share). Take this information from the purchase and sale agreement for your apartment. But keep in mind that you will not receive a deduction for more than 2 million rubles, i.e. your property may cost 10 million, but the deduction will only be 2 million. rubles

10 In this column, you must indicate the entire amount of interest you paid on the mortgage loan if you purchased your apartment with a mortgage. To do this, add up the interest amounts from your 3-NDFL declaration for the previous year (if the current declaration is not the first) and from a certificate from the bank on interest paid.

Click YES and proceed to filling out the final window.

A little more and our 3-NDFL declaration will be completed.

11 In this paragraph, indicate the deduction already provided to you for all previous 3-NDFL declarations. If this is your first 3-NDFL declaration, then you should have “0” in this line.

12 The amount transferred from the previous year is equal to the difference between the total value of the property and deductions for previous years (see previous 3-NDFL declarations). In this example, the total cost of the apartment is 1,000,000, in previous years a deduction of 300,000 was received. This means that 1,000,000 - 300,000 = 700,000 remains. If this is your first 3-NDFL declaration, then in paragraph 12 there will be an amount equal to the value of the property.

13 If you received a deduction from your employer, i.e. you did not withhold personal income tax, then enter this amount in this line.

14 If you are applying for a deduction for interest on a mortgage loan, fill out this item in the same way as paragraph. 11 – 13.

Congratulations, you have entered all the data for obtaining the 3-NDFL declaration into the program. Our assistance in filling out personal income tax declaration 3 is complete. All that remains is to print it and/or save it as a document.

Examination:

To select the main menu item: Declarations – Check.

If the check finds no errors, proceed to printing and saving the file:

Declarations – Stamp and Declarations – Export to xml.

That's all, your 3-NDFL declaration has been printed and saved to a flash card. You can go to the tax office and submit your declaration.

When to submit 3 personal income taxes

There are several reasons for filing a return. The main goal is to transfer tax on additional profits or return excess withheld. Qualified assistance in filling out the 3rd personal income tax declaration ensures the absence of errors and minimal loss of time to receive a deduction. The Tax Code provides for several situations when it is possible to receive compensation:

1. Construction or purchase of a house or apartment with the right to register residence is a property deduction.
2. Buying a car.
3. Expensive surgeries or medications.
4. Voluntary insurance.
5. Your own education or your child’s (up to 24 years old, full-time).

In turn, additional taxable profit obliges you to provide payment confirmations to assign deductions. When the sale and disposal of material assets are carried out in one reporting interval, the result of retention and compensation is calculated mathematically. The payment is offset against each other.

Filling principles

Legislation is constantly changing document flow regulations, so it is important to monitor its relevance. You are allowed to file a tax return up to three years in advance. In order to correctly prepare and submit 3 personal income taxes without unnecessary problems, you need to follow the main rules:

1. Fill out on a computer through a program or with your own hand (only in blue or black ink).
2. Corrections and blots are unacceptable.
3. Each calendar interval is assigned an individual personal income tax form 3.
4. Sequential numbering, TIN, dating and signature are affixed everywhere.
5. The tax return is prepared in two copies. When printing on a printer, only one-sided printing is allowed.
6. To report on different places of work, separate blocks with OKTMO and information on wages are filled out.
7. The list of required sheets depends on the nature of the deduction and the type of reporting.
8. The order and numbering are strictly observed in the arrangement.

Basic blocks of a tax return that must be completed:

• title side with personal data;
• section 1 to indicate the results for all OKTMO;
• section 2 for calculating the tax base;
• income from official sources.

Special coded forms simplify and unify the processing of materials. Modern electronic systems select a configuration option according to the specified requirements, which saves time on proofreading the required columns. Convenient service and accuracy of entered data ensure the accuracy and reliability of the resulting calculations.

How to apply for a tax deduction

Declaration 3 of personal income tax is submitted in KND form 1151020 using a new salary certificate for 2018. Individuals who previously changed their place of work will have to re-order a document for deduction.

According to the rules, the tax return includes the main part required for all deductions:

1. Title page - indicates the series, passport number and special encodings:

• taxable period;
• tax authority;
• a country;
• identification document;
• belonging to the Russian Federation.

2. Pages 1 and 2 are based on final counts.

3. Income in increments:

• in Russian organizations – No. 1;
• outside the Russian Federation – No. 2;
• for those engaged in private practice, entrepreneurs and lawyers – No. 3.

4. Sheet 4 – in the presence of non-taxable financial resources.

The justification for accepting the declaration is also a statement from the taxpayer. To transfer money, you will need to fill out bank account details and information about the individual. At the end, all pages are counted and their number is indicated.

Property deduction

To take advantage of the Housing Tax Credit, you will need to include all receipts and bank statements to support your personal financial expenses. To the basic kit you must add Appendix 7 with the following characteristics:

1. Address, cadastral number, shared ownership.
2. When is the property registered?
3. The amount of deductions for previous periods and the period of initial offset.
4. The size of the tax base to determine the total amount of the deduction.
5. Remaining deduction.

When purchasing an apartment on credit, the law provides for the use of a deduction for the payment of interest after the loan expires. To do this, the overpayment on the bank statement is separately calculated and entered in separate fields. The refund amount for a private house includes the cost of the land plot. However, it is impossible to claim a percentage of the value of individual land.

Social deductions

When filling out personal income tax declaration 3, Appendix 5 is used for social deduction. The types of expenses are indicated here: education, medical services, standard deduction. This also includes charity, voluntary insurance, and pension savings. The full list is published and constantly updated on government open access portals.

A student on a paid basis, or a parent for their child in full-time study, has the right to a tax deduction. Along with the main papers, an education agreement, a copy of it and payment receipts are required.

For refunds from the budget for treatment, the following categories are taken into account:

• Expensive treatment.
• Medicines.
• Standard therapy.

To credit medications, the prescribed prescription and payment receipts are used. Please note that not all drugs are eligible for reimbursement. The official list was approved by the Government in Resolution No. 201 of March 19, 2001. The maximum compensation is 15,600 rubles.

The tax credit also applies to children. According to the classic scheme, this service is provided by the employer through the accounting department on a monthly basis, but it is also possible to take advantage of a one-time reimbursement. In Appendix 6, the fields are filled out according to the type of guardianship and benefit. All minor family members are entitled to a deduction. For the first two, 1,400 rubles are calculated, and for the third and subsequent ones, 3,000. Compensations stop once the amount reaches 350,000 rubles. the cumulative total of the funds earned by the parent.

Deduction when selling property

Citizens who have received material benefits from their own or other property will also have to fill out and report to the Federal Tax Service on time. This procedure can be avoided if the subject of the transaction has been owned for more than 3 or 5 years, depending on the method of receipt (by inheritance, as a gift, by contract). Appendix 6 is added to the general set, which separately indicates the fact of sale of the object of full ownership and shared ownership, indicating the costs of acquisition.

According to the Tax Code, 1 million rubles. The apartment is not subject to tax. Accordingly, the final figure is equal to 13% of the cost after subtracting the non-taxable million. It may also turn out that there is no benefit from the real estate transaction and then no deduction is made.

There is no fundamental difference in filling out 3 personal income taxes at different intervals. Some adjustments are periodically introduced into the reporting in the form of names of operations, deletions and additions of items accepted for accounting. For correct registration, pay attention to the sample deductions provided by trusted resources.

To return tax (receive a deduction) for 2017 (until February 19, 2018)

To get a tax refund when buying a home

For tax refund when buying a home and mortgage

What is the fastest and easiest way to get the correct 3-NDFL declaration?

The easiest way is to quickly prepare the correct 3-NDFL declaration with Tax. With Taxation, your declaration will not have to be redone. The tax department will generate the necessary sheets of the form, calculate the totals, enter the necessary codes and check the data. You will receive the correct declaration and expert advice. And then you can choose whether to take the declaration to the inspectorate yourself or submit it online.

To report income for 2017 (until February 19, 2018)

When selling property, for example, a car or apartment

To return tax (receive a deduction) for 2017 (from February 19, 2018)

To get a tax refund when buying a home
Sample (example) of filling out a declaration for a tax refund (property deduction) when purchasing or constructing housing, for example, when buying an apartment, in PDF format.

For tax refund when buying a home and mortgage
Sample (example) of filling out a declaration for a tax refund (property deduction) when purchasing or constructing housing, for example, when buying an apartment, and paying mortgage interest (payment of mortgage interest) in PDF format.

To receive a tax refund on educational expenses
Sample (example) of filling out a declaration for a tax refund (receiving a social tax deduction) for educational expenses in PDF format.

To get a tax refund on treatment expenses
Sample (example) of filling out a declaration for a tax refund (receiving a social tax deduction) for treatment expenses in PDF format.

To receive a tax refund when receiving a standard tax deduction
Sample (example) of filling out a tax refund declaration when receiving a standard tax deduction in PDF format.

To report on income for 2017 (from February 19, 2018)

When selling property, for example, a car or apartment
Sample (example) of filling out a declaration when selling property, for example, a car or an apartment, in PDF format.

To return tax (get a deduction) for 2016

To get a tax refund when buying a home
Sample (example) of filling out a declaration for a tax refund (property deduction) when purchasing or constructing housing, for example, when buying an apartment, in PDF format.

For tax refund when buying a home and mortgage
Sample (example) of filling out a declaration for a tax refund (property deduction) when purchasing or constructing housing, for example, when buying an apartment, and paying mortgage interest (payment of mortgage interest) in PDF format.

To receive a tax refund on educational expenses
Sample (example) of filling out a declaration for a tax refund (receiving a social tax deduction) for educational expenses in PDF format.

To get a tax refund on treatment expenses
Sample (example) of filling out a declaration for a tax refund (receiving a social tax deduction) for treatment expenses in PDF format.

To receive a tax refund when receiving a standard tax deduction
Sample (example) of filling out a tax refund declaration when receiving a standard tax deduction in PDF format.

To report 2016 income

When selling property, for example, a car or apartment
Sample (example) of filling out a declaration when selling property, for example, a car or an apartment, in PDF format.

To return tax (get a deduction) for 2015

To get a tax refund when buying a home
Sample (example) of filling out a declaration for a tax refund (property deduction) when purchasing or constructing housing, for example, when buying an apartment, in PDF format.

For tax refund when buying a home and mortgage
Sample (example) of filling out a declaration for a tax refund (property deduction) when purchasing or constructing housing, for example, when buying an apartment, and paying mortgage interest (payment of mortgage interest) in PDF format.

To receive a tax refund on educational expenses
Sample (example) of filling out a declaration for a tax refund (receiving a social tax deduction) for educational expenses in PDF format.

To get a tax refund on treatment expenses
Sample (example) of filling out a declaration for a tax refund (receiving a social tax deduction) for treatment expenses in PDF format.

To receive a tax refund when receiving a standard tax deduction
Sample (example) of filling out a tax refund declaration when receiving a standard tax deduction in PDF format.

To report 2015 income

When selling property, for example, a car or apartment
Sample (example) of filling out a declaration when selling property, for example, a car or an apartment, in PDF format.

To return tax (get a deduction) for 2014

To get a tax refund when buying a home
Sample (example) of filling out a declaration for a tax refund (property deduction) when purchasing or constructing housing, for example, when buying an apartment, in PDF format.

For tax refund when buying a home and mortgage
Sample (example) of filling out a declaration for a tax refund (property deduction) when purchasing or constructing housing, for example, when buying an apartment, and paying mortgage interest (payment of mortgage interest) in PDF format.

To receive a tax refund on educational expenses
Sample (example) of filling out a declaration for a tax refund (receiving a social tax deduction) for educational expenses in PDF format.

To get a tax refund on treatment expenses
Sample (example) of filling out a declaration for a tax refund (receiving a social tax deduction) for treatment expenses in PDF format.

To receive a tax refund when receiving a standard tax deduction
Sample (example) of filling out a tax refund declaration when receiving a standard tax deduction in PDF format.

To report 2014 income

When selling property, for example, a car or apartment
Sample (example) of filling out a declaration when selling property, for example, a car or an apartment, in PDF format.