Personal income tax return. Personal income tax (NDFL). Mandatory tax return submission

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1. Prepare a report
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3. Test for errors
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2-NDFL certificates in 2018: new form and sample filling

The form of the 2-NDFL certificate and the procedure for filling it out were approved by order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/485@ (as amended by the order of the Federal Tax Service of Russia dated January 17, 2018 No. ММВ-7-11/19@). It is valid throughout 2018. From January 1, 2019, the new certificate will be applied. It was approved by order of the Federal Tax Service of Russia dated October 2, 2018 No. ММВ-7-11/566@.

Changes in the new form:

• drawn up on machine-readable form;
• for employees and for the Federal Tax Service is formed on different forms.

Who must prepare and submit 2-NDFL certificates

Certificates in form 2-NDFL must be submitted by organizations and individual entrepreneurs that pay income to individuals. This obligation is enshrined in clause 1, clause 2 of Art. 226 and paragraph 2 of Art. 230 Tax Code of the Russian Federation.

There is no need to submit 2-NDFL certificates if you paid to an individual:

Only non-taxable income (clause 28 of Article 217 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated January 19, 2017 No. BS-4-11/787@);

Income on which an individual must pay tax and submit a declaration (Article 227, Article 228 of the Tax Code of the Russian Federation);

Income specified in Art. 226.1 Tax Code of the Russian Federation.

If in the reporting (expired) year the organization did not pay an individual income from which personal income tax was required to be withheld, then a 2-NDFL (“zero”) certificate does not need to be submitted. For example, if you paid only non-taxable income specified in Art. 217 Tax Code of the Russian Federation.

Where to submit 2-NDFL

In accordance with paragraph 2 of Art. 230 of the Tax Code of the Russian Federation, tax agents submit reporting on 2-NDFL to the tax authority at the place of their registration.

Submit 2-NDFL for employees of separate departments to the Federal Tax Service at the place of their registration. The same thing happens when a separate division pays income to individuals according to the GPA.

What income should be included in the 2-NDFL certificate 2018

How to fill out a 2-NDFL certificate

The general requirements for filling out the 2-NDFL certificate are as follows:

1. 2-NDFL certificates are filled out by the tax agent based on the data contained in the tax registers.
2. If the tax agent accrued income to an individual during the tax period that is taxed at different tax rates, sections 3-5 are completed for each rate.
3. When filling out the Certificate form, codes for the types of income of the taxpayer, codes for the types of deductions of the taxpayer, the Directories “Codes of types of documents proving the identity of the taxpayer” (Appendix 1 of the Procedure for filling out the certificate) and “Codes of the subjects of the Russian Federation and other territories” (Appendix 2 of the Procedure for filling out the certificate) are used.
4. All details and totals are filled in in the Certificate form. If there is no value for the total indicators, zero is indicated.
5. Certificates in electronic form are generated in accordance with the format (xml) for submitting information on the income of individuals in form 2-NDFL.

Table 2. How to fill out 2-NDFL certificates

How to fill out 2-NDFL in an accounting program

Let's consider the procedure for filling out certificates in accounting programs: Bukhsoft Online, 1C: Accounting and Kontur.Accounting.

Bukhsoft Online

1. Go to the “ ” module in the Funds/NDFL section and select “2-NDFL”.

2. In the window that opens, in the “Questionnaire” tab, fill out and check the employee’s information.

4. In the window that opens, reflect the data for sections 3-5 of the 2-NDFL certificate.

1C:Enterprise

1. Go to the section “Salaries and personnel/NDFL/2-NDFL for transfer to the Federal Tax Service”. Click "Create".

2. Fill out the header and signatures.

3. Then, using the “Fill” button, start the procedure for automatically collecting information about the income of individuals according to the information base. The list of prepared certificates of income of individuals will be displayed in the tabular part of the document. When automatically filled out, the document includes only those amounts of income, deductions and taxes of individuals that relate to the OKTMO/KPP specified in the header of the document. If necessary, the data in the employee’s 2-NDFL document can be corrected manually, but instead it is recommended to correct the credentials themselves, and then refill the data in the document.

4. The data on the “Personal Data” tab is filled in automatically. If some personal data is not filled in or filled in incorrectly, you can directly change the employee’s personal data from the document form using the “Edit employee card” link. The edited data will be updated in the form automatically.

The details of the notification for tax reduction on advance payments (number, date of notification and code of the Federal Tax Service that issued it) are filled in automatically with the data specified in the document “Advance payment for personal income tax”.

5. After preparing the information, the document “2-NDFL for transfer to the Federal Tax Service” should be written down.

Kontur.Accounting

1. In the main program window, select the “Reporting” tab and click the “Create report” button.

2. In the window that opens, in the “Federal Tax” section, select the “2-NDFL” item. And indicate the reporting period.

Note: By Order of the Federal Tax Service of Russia dated October 2, 2018 N ММВ-7-11/566@, a new form of certificate 2-NDFL was approved. It came into force on January 1, 2019 and applies to reporting for 2018. The order also approved a separate form of certificate for issuance to employees. Now it is called “Certificate of income and tax amounts of an individual.” Outwardly, it is no different from the old 2-NDFL form.

You can download the old form 2-NDFL for free from this link.

The new form of certificate 2-NDFL, submitted to the tax office, can be downloaded.

The new form of a certificate of income and tax amounts of an individual issued to an employee can be downloaded.

How to fill out a 2-NDFL certificate

You can find detailed instructions for filling out the new 2-NDFL certificate form submitted to the Federal Tax Service on this page.

As for filling out the certificate issued to employees, the Federal Tax Service has not prepared a separate procedure for its execution, and therefore, it can be filled out as before. Instructions for filling out the old 2-NDFL certificate form can be downloaded from this link.

Samples of filling out 2-NDFL and certificates of income and tax amounts for an individual in 2019

Below are examples of filling out a certificate in form 2-NDFL and a certificate of income and tax amounts for an individual for 2018:

Tax return 3-NDFL is a document with which in Russia individuals report personal income tax (NDFL). The declaration must, as a rule, be submitted by people who sold property, who have income from abroad, who receive income for which tax was not paid by the tax agent, notaries engaged in private practice, lawyers who have established law offices, individual entrepreneurs using the general tax system , and so on.

A return must also be filed to receive certain tax deductions. That is, those who claim certain deductions are required to file a return in order to receive the deduction. But if they do not claim a deduction, they may not file a return.

How and when to submit a declaration

The income declaration is filled out according to a unified form. If you are filing taxes, the return is generally due in the year following the one for which you are filing, but no later than April 30th. The declaration is submitted to the tax office at the place of residence (i.e., official registration). The declaration can be sent by mail. In this case, it must be sent no later than April 30 (it will reach the tax office later, but it doesn’t matter). The tax payment deadline is not the same as the return filing deadline. If you are required to pay tax, this must be done no later than July 15 (the year following the one for which the tax is paid).

Declaration form for 2018

The 3-NDFL tax return is filled out by the taxpayer using the form approved by the Federal Tax Service (Order of the Federal Tax Service of Russia dated October 3, 2018 N ММВ-7-11/569@ "On approval of the tax return form for personal income tax (form 3-NDFL ), the procedure for filling it out, as well as the format for submitting a tax return for personal income tax in electronic form").

Declaration form for 2017

Tax return 3-NDFL is filled out by the taxpayer using the form approved by the Federal Tax Service (Order of the Federal Tax Service of Russia dated October 25, 2017 No. ММВ-7-11/822@ "On amendments to the annexes to the order of the Federal Tax Service dated December 24, 2014 NММВ- 7-11/671@").

Declaration form for 2016

Tax return 3-NDFL is filled out by the taxpayer using the form approved by the Federal Tax Service (Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/552@). You can download it by following the link above (source - Federal Tax Service).

Sample declarations for 2016

Tax return 3-NDFL is filled out by the taxpayer using the form approved by the Federal Tax Service (Order of the Federal Tax Service of Russia dated December 24, 2015 No. ММВ-7-11/671@). You can download it by following the link above (source - Federal Tax Service).

Sample declarations 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.

Here you will learn about the rights and obligations to pay income tax, you can download 3-NDFL declaration forms for 2017 and previous ones, and also learn how to fill out the 3-NDFL tax return.

The tax return for personal income tax 3-NDFL is the main reporting document of an individual for income tax (NDFL) to the tax service. Personal income tax (NDFL) is the main income tax in Russia for the population; previously this type of tax was also called “income tax”.

There are several forms of documents related to personal income tax. The main and most important form of a document is the form 3-NDFL or “Tax return for personal income tax”.

One individual can have only one 3-NDFL declaration for a calendar (reporting) year; all other declarations submitted by him are submitted to the Tax Service (IFTS) as updated declarations. Declarations are submitted for each year separately (declaration forms may differ!).

Declaration 3-NDFL in 2018 for last year’s income is filled out on the 2017 form. Along with the declaration, it must be filled out indicating bank details.

The 3-NDFL tax return indicates the personal data of an individual: passport data, TIN, taxpayer registration address and data for calculating tax and deductions - all income for the year from various sources, tax deductions, actual expenses incurred.

Citizens also often come across a form of personal income certificate (2-NDFL), which is usually issued at the place of work. This certificate is the main one for filling out the declaration 3-NDFL, because it contains data on the taxpayer’s income, as well as on accrued and paid taxes from the tax agent.

The duty of the “tax agent”, i.e. organization that independently calculates, withdraws and pays your tax to the budget lies with the employing organization. Similarly, companies that pay dividend income to securities are the withholding agent.

You can download 3-NDFL forms, current in 2018, to fill out yourself or use the special IFTS program

Download and complete with your bank details to receive your income tax refund.

To fill out the declaration, you need to know the taxpayer category code in the 3-NDFL declaration. If you are an ordinary individual who is not engaged in entrepreneurial activities, then for you it will take the value 760. Other cases are shown in the table:

The country code on the title page is indicated in accordance with the All-Russian Classifier of Countries of the World. Russia corresponds to the code “643”.

Download information about the procedure for filing a return and tax refund.

Other forms of personal income tax forms and reporting

Along with forms 2-NDFL and 3-NDFL, there are other forms and forms that relate to this tax. Among them:

• 1-NDFL - card for recording personal income tax at the place of work (filled out by the employer);
• 2-NDFL - form of certificate of income from the place of work (filled out by the employer);
• 3-NDFL - personal income tax return form for individuals and individual entrepreneurs;
• 4-NDFL - a personal income tax return form in which taxpayers indicate the amount of expected income from business activities and private practice in the current tax period - filed by individual entrepreneurs only(!) on the general taxation system;
• 5-NDFL - report on the tax base and structure of charges for personal income tax withheld by tax agents;
• 6-NDFL – a form for calculating the amounts of personal income tax calculated and withheld by the tax agent.

In fact, only forms 2-NDFL directly apply to an individual - issued by the employer to the employee at the end of the year, 3-NDFL - filled out by an individual at the end of the year and submitted to the Federal Tax Service, 4-NDFL - a declaration that is submitted only to individual entrepreneurs on the general tax system – Entrepreneurs using the simplified taxation system submit only(!) a separate declaration of the simplified tax system.

When and why do you need to submit a 3-NDFL tax return?

Obligation to submit a declaration

Tax return 3-NDFL is a document with which in Russia individuals report income tax. Declaration citizens of the Russian Federation must submit who had income, the tax on which was not calculated and withdrawn in favor of the state by a tax agent (for example, an employer organization - payroll tax; a financial company - tax on dividends and sales of securities).

Such situations include income from:

• sale of real estate or its shares (apartments, rooms, cottages, land plots);
• sale of movable and other property (car);
• sale of shares in the authorized capital of the organization;
• receiving income (dividends) from a foreign organization;
• receiving property under a gift agreement (if it is of a compensated nature, the cost of the gift is indicated);
• receiving insurance payments;
• receiving income from which income tax is not withheld;
• other income: income from abroad, income from business activities under the general taxation system, income of notaries engaged in private practice, lawyers who have established law offices.

The declaration must be submitted on time no later than April 30 next year, for which a declaration is submitted to the tax office at the place of residence. Before this deadline, the declaration can also be sent by registered mail (with a list of attachments).

The tax payment deadline does not coincide with the deadline for filing the declaration and is - no later than July 15 the year following the reporting period.

Comment: Since the 2009 reporting year, the 3-NDLF declaration does not have to be submitted when selling property (real estate, car, other property) if the property has been owned for more than a certain period. Previously, this period was 3 years, and from January 1, 2016 it was increased to 5 years. Income from the sale of such property is not subject to tax.

Right to file a declaration

It is possible to submit a declaration to receive some tax deductions - social and property, such as:

• property deduction from the purchase of housing;
• property deduction for mortgage interest;
• social deduction for expenses on training, treatment, medicines;
• social deduction for voluntary medical insurance, voluntary pension insurance.

Those who claim deductions and compensation for part of the personal income tax paid from the state are required to submit a declaration in order to receive this deduction. The deadline for filing a declaration in this case is not strictly fixed in law.

There are only 2 restrictions:

• You cannot file a return for the current year because the tax period has not yet ended;
• You may be denied a return for last year if more than 3 years have passed since the end of the tax period.

Taxes are recalculated by tax authorities only for the last three completed tax periods. After 3 years, the 3-NDFL declaration can still be submitted and the tax authorities cannot refuse to accept it. But you shouldn’t expect payments for it.

Income tax return – tax rate, taxpayers and filing deadlines, as well as other important components. Recommendations from a lawyer for drawing up a 3-NDFL declaration and a corresponding sample for filling it out, which can be downloaded for free on our website.

Income tax is the main type of direct tax for citizens of the Russian Federation, calculated as a percentage of the total income of individuals minus documented expenses. As a rule, the income tax of an individual is withheld by a tax agent (for example, an employer), but in some cases the taxpayer is obliged to independently calculate and pay the tax, in these cases a tax return 3-NDFL is filled out.

Income tax rate and objects of taxation

In Russia, for many years there has been a fixed tax rate for the main types of income of an individual - 13%. In this case, basic income means income from hired work, from renting out housing, from work under a contract, etc. In addition, some types of income are subject to different rates: 35, 30 and 9%.

Tax on the income of an individual is calculated if there is a tax base and an object of taxation, which are:

• wage;
• dividends;
• winnings and prizes;
• rental income from real estate;
• income from material benefits and in kind;
• payments under insurance and pension agreements;
• interest on deposits in banks, if the amount exceeds the Central Bank refinancing rate;
• income from the sale of a car, securities and real estate;
• income from the sale of LLC shares and other property.

Important! Income that is not subject to taxation at the income tax rate is listed in Article 217 of the Tax Code of the Russian Federation.

It is worth noting that the taxpayer has the right to take advantage of tax deductions when paying income tax:

Standard- applied monthly in cases established by law.

Social- for training, medicines, pensions.

Property- when selling residential and commercial real estate and other property, when purchasing housing and land, with interest on targeted housing loans.

Deadlines for filing returns and paying income taxes

According to the general rule in force in the Russian Federation, the 3-NDFL tax return is submitted to the territorial inspectorate at the place of residence no later than April 30 of the current year following the reporting period. Exceptions are defined in paragraph 3 of Art. 229 of the Tax Code of the Russian Federation - if income payments are terminated before the end of the tax period, an individual must submit a report on actual income received to the tax office within five days from the date of termination of payments. The amount of tax calculated on the basis of the information in the taxpayer’s declaration must be paid by him no later than July 15 of the year following the reporting period. If the tax has been additionally assessed, its payment is made no later than 15 days from the date of filing the declaration.

Download tax return form 3-NDFL

The income tax return consists of:

• title page
• several sections that are filled out on separate sheets in order to calculate the tax base and the amount of tax on income taxed at different rates;

Important! The title page and sections 1 and 2 of the declaration must be completed by all taxpayers submitting a report to the inspectorate. The remaining sections are completed only if necessary.

• sheets:

A- all income and sources of their payment within the Russian Federation received during the reporting period are indicated (income from business activities, lawyering and private practice is excluded); B- income and sources of payment outside the Russian Federation are indicated; IN- income from entrepreneurial and legal activities, private practice is indicated; G- used to calculate and reflect amounts of income that are not subject to tax; D1- used for calculating property tax deductions for expenses on new construction or acquisition of real estate; D 2- used for calculating property tax deductions for income from the sale of property and property rights; E1- used to calculate standard and social tax deductions; E2- is used to calculate social tax deductions established by subparagraphs 4 and 5 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation, as well as investment tax deductions established by Article 219.1 of the Tax Code of the Russian Federation; AND- is used to calculate professional tax deductions established by paragraphs 2, 3 of Article 221 of the Tax Code of the Russian Federation, as well as tax deductions established by paragraph two of subparagraph 2 of paragraph 2 of Article 220 of the Tax Code of the Russian Federation; Z- used to calculate taxable income from transactions with securities and transactions with derivative financial instruments (DF); AND- used to calculate taxable income from participation in investment partnerships.

Rules for filling out an income tax return

1. the document may be completed using software or completed by hand in printed capital characters using blue or black ink;
2. at the top of each page of the declaration the number and TIN of the taxpayer, his surname and initials must be indicated;
3. at the bottom of each page of the document, with the exception of the title page, the date and signature of the taxpayer must be affixed;
4. any amounts indicated in the declaration must have the value of whole rubles when rounding rules are used;
5. corrections are not allowed in the declaration, as well as double-sided printing of the document;
6. there is no need to print optional declaration pages if they have a zero value;
7. The declaration must not be stapled or stapled using any means that may damage the paper.

Important! If an error was made in the return, correcting it is a necessary action for the taxpayer. An updated version of the declaration must also be submitted to the tax authorities as soon as possible.

Methods for filing a return with the tax authorities

Tax return 3-NDFL can be submitted to the inspectorate in the following ways:

• in paper form- 2 copies of the declaration are drawn up, one of which remains with the inspection, the second is given to the person who submitted the declaration with a note of acceptance of the document;
• by mail- the document is sent by registered mail with an inventory attached, the date of sending the letter will be considered the date of filing the declaration;
• electronic- carried out via the Internet using various operators that ensure the exchange of information between taxpayers and the Federal Tax Service.