To the application for property tax deduction You must attach a copy of the housing purchase agreement, a copy of the document on the right of ownership of the housing, or an act on the transfer of housing to the taxpayer. In addition, it is necessary to attach payment documents that are drawn up in the appropriate manner and that confirm the payment of funds by the taxpayer, for example, for repairs of premises or payment of interest on a loan, if these expenses are also deductible (receipts for receipt orders, bank statements of transfer funds from the buyer's account to the seller's account, sales and cash receipts, acts on the purchase of materials from individuals indicating the address and passport details of the seller, and other documents).

• Application form for receiving a property tax deduction for expenses on the purchase of an apartment.
• How to get a tax deduction for the purchase of an apartment and other housing.

Sample of filling out personal income tax declaration 3.

When filling out a tax return for personal income tax (form 3-NDFL) for 2015, we recommend using the “Declaration 2015” program, which can be downloaded for free on the website of the Federal Tax Service of Russia. Read more here.

The “Declaration 2015” program is also posted on the website of the Main Research Computing Center (GNIVC) of the Federal Tax Service of Russia (www.gnivc.ru) in the “Declarations” section of the “Software” heading.

Initial data: Natalya Mikhailovna Livanova (TIN 772455555555) in 2015 received income from Park in Izmailovo LLC in the amount of 171,000 rubles. Personal income tax is withheld by the employer at a rate of 13 percent and is fully transferred to the budget.

In 2015 N.M. Livanova incurred expenses for the purchase of an apartment from an individual in the amount of 2,500,000 rubles, the Certificate of ownership was issued to N.M. Livanov on 10/22/2015, the apartment transfer and acceptance certificate was issued on 10/25/2015.

In order to obtain a property tax deduction for the costs of purchasing an apartment, provided for in subparagraph 2 of paragraph 1 of Article 220 Tax Code Russian Federation(hereinafter referred to as the Code) N.M. Livanova must attach the following documents to her 2015 tax return:

1. documents confirming income received from the tax agent:

2. documents required to obtain a property tax deduction for expenses on purchasing an apartment:

A copy of the Certificate of ownership of the apartment dated 10/22/2015 - 1 page;

Copies of documents confirming payment to N.M. Livanova funds to the seller of the apartment in full - receipt on page 1;

A copy of the apartment transfer and acceptance certificate dated 10/25/2015 - 1 page.

FRONT PAGE

When filling out the one-page tax return cover page, reflect general information about the taxpayer.

On the title page (see Figure 2) of the tax return, the number 0 is entered in the “Adjustment number” field, since the tax return of N.M. Livanova’s income for 2015 is presented for the first time.

The “TIN” paragraph indicates the taxpayer identification number of an individual, which is indicated in the document confirming the tax registration of this individual with the tax authority of the Russian Federation. If the taxpayer does not have a TIN, this detail is not filled in. In our example, we write down the TIN of Livanova N.M. 7724555555. The “TIN” field is also filled in on all subsequent sheets of the declaration.

In the item “Tax period (code)” the number 34 has already been entered - this is the code for the tax period (2015), then the reporting tax period is indicated - 2015.

In the field “Submitted to the tax authority (code)” the four-digit number of the tax authority with which the taxpayer is registered is entered. In our example, 7724, where 77 is the region code (Moscow), 24 is the number of the tax authority (coincides with the first four digits of N.M. Livanova’s TIN).

The country code field indicates the numeric code of the country of which the person is a citizen. The country code is indicated in accordance with the All-Russian Classifier of Countries of the World OK (MK (ISO 3166) 004-97) 025-2001 (or OKSM classifier). If a person does not have citizenship, the “Country Code” field indicates the code of the country that issued the document proving his identity. For example, code 643 is the code of Russia, code 804 is the code of Ukraine. If an individual does not have citizenship, code 999 is indicated.

The field “Taxpayer Category Code” is filled in on the basis of the Directory given in Appendix No. 1 to the Procedure for filling out the tax return form for personal income tax (hereinafter referred to as the Procedure). N.M. Livanova indicates in the declaration the taxpayer code - 760 - “other individual declaring income in accordance with Articles 227.1 and 228 of the Code, as well as for the purpose of obtaining tax deductions in accordance with Articles 218-221 of the Code or for another purpose.”

In the paragraphs “Last name”, “first name”, “patronymic” the surname, first name and patronymic of the individual taxpayer are indicated, without abbreviations, in accordance with the identity document. For foreign individuals, it is allowed to use letters of the Latin alphabet when writing.

The patronymic may be absent if it is not indicated in the taxpayer’s identity document.

In the “Date of Birth” item, the date of birth (day, month, year) is indicated by sequentially recording data Arabic numerals, for example, 01/01/1977, where 01 is the date, 01 is the month, 1977 is the year of birth.

The “Place of Birth” field is filled in in accordance with the identity document. In our example - Moscow.

The fields under the heading “Information about the identity document” are filled in on the basis of the corresponding document. In this case, the “Document Type Code” is selected from the document codes directory, which is Appendix No. 2 to the procedure for filling out 3-NDFL. The passport of a citizen of the Russian Federation has a code - 21.

The paragraph “Taxpayer Status” indicates the status of an individual taxpayer. In this case, number 1 is entered by tax residents of the Russian Federation (i.e. individuals who are actually located on the territory of the Russian Federation for at least 183 calendar days within 12 consecutive months). Individuals who are not tax non-residents of the Russian Federation enter the number 2 in the “Taxpayer Status” field.

In the fields under the heading "Taxpayer's place of residence" the full address is indicated permanent place residence of the taxpayer on the basis of an identification document or other document confirming the address of residence.

Address elements are: “Postal code”, “Region code”, “District”, “City”, “Settlement”, “Street”, “House”, “Building”, “Apartment”. If you don’t know your postcode, then here you can read how to find out the postcode by address.

“Region codes” are the code of the subject of the Russian Federation in whose territory an individual has a place of residence. The region code is selected from the directory "Region Codes" (Appendix No. 3 to the Procedure) (coincides with the first two digits of the TIN of Livanova N.M.).

In addition to information about the taxpayer, the title page indicates the total number of completed pages of the declaration and the number of supporting documents (copies thereof) attached to it. In this case, the taxpayer or his representative has the right to draw up a register of such documents and attach it to the declaration. In our example, supporting documents are attached on 4 sheets (certificate 2-NDFL, a copy of the apartment certificate, a copy of the receipt, a copy of the apartment acceptance certificate).

At the bottom of each completed page of the declaration, the taxpayer or his representative puts his signature and the date of signature.

If the declaration is signed by a legal or authorized representative of the taxpayer, then in this case a copy of the document confirming the authority of this person should be attached to it.

Sheet A is filled out on the basis of the Certificate in form 2-NDFL for 2015, received by Livanova N.M. from his place of work - from Park in Izmailovo LLC (see Figure 2).

When indicating in Sheet A of the 3-NDFL declaration information about income received from Park in Izmailovo LLC (which is a tax agent), it is necessary to reflect the details of the tax agent (name, INN/KPP), and also fill out the "OKTMO Code" field. the value of which must correspond to the indicator in the field "OKTMO Code" clause 1.3 of the Certificate in form 2-NDFL (an example of this certificate is shown in Figure 1).

In line 020 - type of income code, you need to indicate the code from the directory - codes of types of income, which is given in Appendix No. 3 to the procedure for filling out 3-NDFL. Since the employer is for Livanova N.M. tax agent, i.e. he transfers income tax for it, as evidenced by certificate 2-NDFL (an example of this certificate is shown in Figure 1), then we set the code for types of income - 06 - “Income received on the basis of an employment (civil) contract, the tax on which withheld by the tax agent."

The total amount of income and the amount of taxable income should be transferred from paragraphs. 5.1 and 5.2 Certificates in form 2-NDFL. The amounts of calculated and withheld tax are transferred from pp. 5.3 and 5.4.

The total amount of income received from Park in Izmailovo LLC is 171,000 rubles, the amount of taxable income is 171,000 rubles. The tax amount was 22,230 rubles. (RUB 171,000 x 13%), the withheld tax amount is also RUB 22,230.

The resulting data on Sheet A will then go to Section 2

The costs of purchasing an apartment are indicated on sheet D1 (see Figure 4).

Filling out Sheet D1 Livanova N.M. starts with clause 1, where information about the object is indicated - the code of the name of the object for which the deduction is claimed - is filled out on the basis of the reference codes for the names of objects, which is Appendix No. 5 to the Procedure for filling out the declaration (code 1 - residential building, code 2 - apartment, code 3 - room, etc.);

Type of ownership of the object (number 1 is indicated if the object was acquired by the taxpayer as sole property, number 2 - in common shared ownership, number 3 - in common joint property, 4 - if the property was acquired in the name of a minor child);

The taxpayer's attribute in field 030 is indicated from the directory codes of persons claiming property tax deduction, which is given in Appendix No. 3 to the procedure for filling out 3-NDFL.

For example, code 01 is indicated if the owner of the object receives a deduction, code 02 - by the spouse of the owner of the object, etc. In the example of Livanov N.M. she herself is the owner, so we set the code - 01.

A unit in field 040 “the deduction was declared in the manner prescribed by paragraph 10 of Article 220 of the Tax Code of the Russian Federation” is entered by taxpayers receiving pensions, for whom property tax deductions can be transferred to previous tax periods.

Since Livanova N.M. is not a pensioner and transfers her deduction to an earlier period, then she puts - 0 in this field.

Address of the facility in the Russian Federation; as well as information about expenses incurred:

Date of registration of ownership of the apartment. In our example, the Certificate of ownership of the apartment was received by N.M. Livanova 10/22/2015;

Share in ownership;

The year the tax deduction began to be used;

The year for which the tax deduction is provided;

The amount of expenses actually incurred for the purchase of an apartment, but not more than RUB 2,000,000.

It should be borne in mind that, based on subparagraph 2 of paragraph 1 of Article 220 of the Code, the maximum amount of property tax deduction for expenses on purchasing an apartment is 2,000,000 rubles.

That is, having paid 2,500,000 rubles for the apartment, N.M. Livanova has the right to claim a property tax deduction in the amount of no more than 2,000,000 rubles;

In our example, the year the deduction began to be used is 2015, the share in ownership is 100%, i.e. in the form of a fraction it is 1/1. However, subclause 1.10 is not subject to completion by taxpayers applying to the tax authorities for the first time for a property tax deduction for expenses on the acquisition of a real estate object (objects), in respect of which the documents confirming the right to receive a property tax deduction are dated starting from January 1, 2015 . In our example, documents for purchasing an apartment from N.M. Livanova dated November 2015, so she does not fill out subclause 1.10. If the documents for the apartment were drawn up, for example, in 2013, then in this field she would need to indicate the fraction 1/1.

(The correct way to indicate a fraction is as follows: the numerator is indicated starting from the first cell, and in empty cells there is a dash, likewise the denominator.). The amount of expenses actually incurred for the purchase of an apartment is 2,500,000 rubles, but for the purposes of providing a property tax deduction it is taken equal to 2,000,000 rubles.

Then in section 2 of sheet D1 Livanova N.M. must calculate the amount of property tax deduction.

In pp. 2.7 sheets D1 Livanova N.M. indicates the total amount of income received, which is transferred from indicator 080 of sheet A - 171,000 rubles.

p.p. value 2.7 is less than the amount of documented expenses for the purchase of an apartment, for which N.M. Livanova can claim a property deduction on the declaration for 2015 (RUB 171,000).< 2 000 000 руб.). Таким образом, сумму 171 000 руб. Н.М. Ливанова может отразить в п.п. 2.8 листа Д1.

The remaining amount of expenses for purchasing an apartment in the amount of RUB 1,829,000 is transferred to the next tax period. (RUB 2,000,000 - RUB 171,000). This value is reflected in p.p. 2.10 sheet D1.

Now let's move on to filling out section 2, where we will calculate the tax base and the total amount of tax to be paid (additionally) to the budget (return from the budget) on income taxed at a rate of 13% (see Figure 5). Here N.M. Livanova points out:

On line 010 - the total amount of income in the amount of 171,000 rubles;

Line 030 - the total amount of income subject to taxation is 171,000 rubles.

The value of the indicator in clause 4 “Amount of expenses and tax deductions that reduce the tax base” (line 040) is transferred from clause 2.8 of sheet D1 - 171,000 rubles.

In the case under consideration, the indicator of line 030 of Section 2 is equal to the indicator of line 040.

Accordingly, in line 060 “Tax base” the resulting difference in the amount of 0 rubles is recorded.

Line 070 is calculated by multiplying line 060 (0 rub.) by 13%, we get 0 rub.

The value from indicator 100 of Sheet A is transferred to line 080 (RUB 22,230)

To calculate the value for line 140 (the amount of tax to be refunded from the budget), it is necessary to subtract the value of line 070 (0 rub.) from line 080 (22,230 rubles). We receive the amount of tax to be refunded from the budget in the amount of 22,230 rubles.

The preparation of the tax return is completed by filling out Section 1 “Information on the amounts of tax subject to payment (surcharge) to the budget/refund from the budget.”

N.M. Livanova reflects in section 1 the amount of tax to be refunded from the budget, according to the budget classification code and OKTMO code (see Figure 6).

In the paragraph "OKTMO Code" the code of the administrative-territorial entity on the territory of which the tax is paid (surcharge) is indicated. The meaning of the OKTMO code is contained in " All-Russian classifier territories of municipal formations (OKTMO)". Information about the OKTMO code can be obtained from the tax authority at the place of tax registration. In our example, N.M. Livanova submits a declaration at her place of residence, and she lives in the Sokolniki district of Moscow, code OKTMO of which is 45315000.

Line 020 of this section indicates the BCC of personal income tax 182 1 01 02030 01 1000 110 (how to find out the BCC of tax for 3-NDFL), on line 060 - the amount of tax that is subject to refund from the budget, 22,230 rubles.

2019 brought significant relief to entrepreneurs. Federal Tax Service order No. ММВ-7-11/569@ dated 10/03/2018 entered into legal force, which completely changed the previous, rather capacious and difficult to fill out declaration. Now it has become almost half the size, 13 instead of the previous 20 pages. The declaration consists of three mandatory sheets– Title book, Section 1 and Section 2, which are filled out absolutely by everything, and separate appendices that will be filled out if necessary, and now the sheets are numbered, not lettered.

Another innovation is the calculation of deductions: standard, social and investment, included in one Appendix No. 5. Also, in the new declaration you do not need to fill out information about the personal income tax calculated by the tax agent; we only enter the withheld tax. There are also changes in codes, for example, income and activity. You can learn more about the procedure for filling out the declaration in the appendix to the above order, but in simple cases our instructions will be sufficient.

Once again, we draw your attention to the fact that you need to report income received for 2018 according to new form 3-NDFL!

In order to fill out everything correctly, you can either contact a specialist or use online service for accounting.

So let's get started.

Download form 3-NDFL

Form 3-NDFL is established by Order of the Federal Tax Service of Russia No. ММВ-7-11/569@ dated October 3, 2018. The same order contains the procedure for filling it out and all the attachments that may be needed for this.

Download the current form 3-NDFL, which should be submitted when reporting for 2018.

Composition of an income tax return for individual entrepreneurs

So, if you downloaded the income tax return form, you have already seen that there are a lot of sheets there. In the standard case, an individual entrepreneur needs to fill out only 3 pages:

• Title;
• Section 1 – Tax payable
• Section 2 – Calculation of the tax base and income for each of the rates used
• Appendix 3 – Income from business activities (the initial data, so to speak, is shown here).

Requirements for filling out 3-NDFL

Here, again, everything is standard. You could see all these rules in any other declaration:

• We fill in the data from left to right, align the numerical data to the right side;
• We cross out empty cells;
• We do not use proofreaders, no corrections are allowed;
• Double-sided printing of the form and the use of a stapler for fastening are prohibited;
• Data in monetary units are rounded to whole rubles;
• We write text data in capital block letters;
• You can fill out the form manually or on a computer, ink color – black / blue;
• Only those sheets that are needed are filled out.

How to fill out 3-NDFL - step-by-step instructions

Below will be step by step instructions on filling out the 3-NDFL declaration. Pay attention to the sample filling and take into account all the nuances.

Step 1 – Enter your details in the title page

There are usually no questions when filling out the title page - in 3-NDFL everything is also quite simple and standard. What are we putting down? Let's move line by line:

• At the top of the sheet, fill in the TIN and page number in the “001” format - this must be done on all sheets of the declaration. On subsequent pages you still need to enter the surname and initials of the individual entrepreneur;
• We enter the correction number - during the initial submission we indicate “0—”;
• We indicate the code of the period for which we are reporting (i.e. the tax period), we put “34” - since the document is drawn up based on the results of the year;
• In the “tax period” column we put the year for which we are reporting (we will have “2018”) and the tax code in which we submit the declaration;
• Next, fill out the block of information about the taxpayer (in order to find the required values ​​for the fields with codes, you should refer to the appendices of the order of the Federal Tax Service approving the form):
  • Country code (according to individual entrepreneur’s citizenship) - for citizens of the Russian Federation this code is “643”;
  • Taxpayer category code (individual entrepreneurs are designated by the code “720”);
  • Full name;
  • Date and place of birth (as they say, “according to the passport”);
• We enter the information about the identity document (most often it is a passport):
  • The document type code for the passport is “21” (also look for codes in the appendices to the above order);
  • Series and passport number;
  • The date of its issue and by whom it was issued;
• We set the taxpayer status: if a resident of the Russian Federation – 1, if not – 2;
• We register a contact phone number;
• We indicate the total number of pages of the declaration and attachments (if any).

Please note the fact that in the new declaration form the address of the individual entrepreneur’s place of residence both in the Russian Federation and abroad is also not filled out on the title page, as was the case in the previous form!

That's all for the title! All that remains is the section for confirming the data - everything here is standard, as in any other declaration (for example, you can look at). You do not touch the section for the tax official; it is filled out directly by the tax representative at the time of submitting the document.

A sample of filling out the 3-NDFL title page is presented below:

Step 2 – Set the indicators in APPENDIX 3

It is more convenient to fill out the sheets in reverse order. That is, first we will fill out Appendix 3, and then we will return to Section 2, and, finally, to Section 1. Do not forget that on each of these sheets you should put your TIN, page number, as well as your last name and initials.

Appendix 3 is intended to reflect income from business activities (this also includes lawyers / notaries / heads of peasant farms). We can say that the initial data for further calculation of income tax is entered here.

So, let’s first fill out the first group of indicators about the type of activity:

• In line 010 we put the activity code. We use conventions:
  • 1 – the individual entrepreneur will have it;
  • 2 – set by notaries;
  • 3 – lawyers;
  • 4 – arbitration managers;
  • 5 – heads of peasant farms;
  • 6 – other business activities
• Then in line 020 we put the activity code;

• In line 030 we enter the amount of income for the year (in our example it will be 1,200,000 rubles);
• Line 040 should contain the amount of expenses for the year (note that this includes those expenses that can be taken into account when calculating personal income tax in accordance with the Tax Code of the Russian Federation, and not everything in a row) - in our example we will put 560 thousand rubles;
• Next, in lines 041-044 we give a breakdown of expenses: we divide the amount in line 041 into material expenses, 042 into depreciation, 043 into labor costs and 044 into other expenses. In our example, let 300 thousand rubles. – expenses for the purchase of materials, 260 thousand rubles. – other expenses. There are no fixed assets - no depreciation, individual entrepreneurs have no employees - no wages either;

Important! We fill out Appendix 3 (the first and second groups of indicators) for each type of activity, then in the first sheet of the completed ones we enter the final data in the third group of indicators.

Since in our example the entrepreneur was engaged in one type of activity, we proceed to filling out section 3 “Total” this application. Here we proceed as follows:

• on line 050 we put the total amount of income received - 1,200,000 rubles;
• Line 060 displays the amount of professional tax deductions. In our case, expenses from doing business are documented, so we put 560,000 rubles in this line, duplicating line 040. If it is not possible to confirm expenses, then an individual entrepreneur can take advantage of a deduction of 20% of the amount of income received - line 030 * 0.20 .

• On line 140 we write down the amount of advances that we actually paid during the year - in our example, let the entire amount of advances be paid on time.

Important! An individual entrepreneur for personal income tax can take into account all expenses as part of expenses, provided they comply with the norms of the Tax Code of the Russian Federation, or apply a professional deduction amounting to 20% of income. The second option is beneficial to use when actual expenses are small or when you cannot document expenses - without documents, the tax office will exclude them from the tax calculation during an audit.

Now let’s fill out the third group of indicators and summarize:

• On line 110 we calculate the total amount of income;
• On line 120 we calculate the total amount of expenses;

We have one type of activity, so we simply transfer data.

• In line 130 we enter the amount of advance payments accrued during the year - in our example, let it be 50 thousand rubles;
• On line 140 we write down the amount of advances that we actually paid during the year - in our example, let the entire amount of advances be paid on time.!!(DELETE)
  • line 070 is intended to display the amount of advance payments paid. In our case, we bet 50,000 rubles.

That's all for this section. The fourth group of indicators is filled in if 3-NDFL is submitted by the head of the peasant farm - line 080, and lines 090 - 100 are filled in by those who adjusted the base and tax in accordance with the provisions of clause 6 of Art. 105.3 in case of application of prices that do not correspond to market prices in transactions with related parties.

Line 110 -150 is intended for those entrepreneurs who received income from other sources, which were deciphered in Appendices 1 and 2.

An example of filling out Sheet B is presented below:

Step 3 – Do the calculation in Section 2

In Section 2, we first enter the tax rate on line 001. In our example, this will be the standard 13%. If you report personal income tax at several rates, then you need to fill out a separate calculation for each. Then in line 002 we indicate the type of income, for us it is “3” - other. We do not consider dividends and income in the form of profits of controlled foreign companies and other situations in the example.

• 010 – indicate the total amount of income (transfer the amount from line 110 of Sheet B);
• 020 – to be filled in if necessary, we have dashes;
• 030 – set the total amount of income (030 = 010 – 020), for us 010 = 030;
• 040 – enter the amount of the tax deduction – for us this is the amount from line 060 of Appendix 3;
• 050, 051 - filled in if necessary, we have dashes;
• 060 - we calculate the tax base - for us it is equal to the difference between lines 030 and 040 = 640 thousand rubles;
• 070 – we calculate the tax itself, in our example 070 = 060 * 13% = 83,200 rubles;
• Lines 080, 090, 100 – fill in if necessary. For example, if you are a payer trade tax, then the tax can be reduced by its amount; accordingly, we put it on line 100 - while remembering that line 100 cannot be greater than line 070, since we cannot reduce the tax more than we already have;
• 100 – the actual amount of actually paid personal income tax advances is entered (we transfer the data from line 070 of Appendix 3;
• lines 120, 130 and 140 are filled in if necessary;
• lines 150 and 160 contain data on tax payable or refund from the budget. In our case, the tax will be additionally paid (line 070 – 110) 83,200 – 50,000 = 33,200. In line 050 we put 33,200.

A sample of filling out Section 2 is presented below:

Step 4 – Compile the data in Section 1

In Section 1, we provide summary data for all sheets of the declaration, taking into account all types of activities and all rates. Our example is simple, so Section 2 is very easy to fill out:

• In line 010 we put the result code, we will have “1”, since the result is a tax payable to the budget;
• In line 020 we put the KBK, according to which the additional tax payment (or refund of its amounts) should be credited;
• In line 030 we put OKTMO;
• In line 040 we enter the amount of tax to be paid (we transfer the data from line 130 of Section 2;
• In line 050 we put dashes, since we do not have any amounts to be returned from the budget.

Important! If, on the contrary, we have identified a tax for refund from the budget (the result code in line 010 was set to “2”), then we put it on line 050, and we will have line 040 with dashes. If tax = 0, put the result code in line 010 as “3”, and cross out lines 040 and 050.

A sample of filling out Section 1 is presented below:

Download completed sample 3-NDFL

You can also download the completed sample from which we took the screenshots above.

• Download a sample of filling out the 3-NDFL declaration

Deadlines for submitting 3-NDFL

The completed declaration must be submitted by April 30. If you submit a declaration when closing an individual entrepreneur, then very little time is given here - you need to submit the document within 5 days from the moment you ceased to conduct business. In this situation, the declaration is drawn up for less than a full year, that is, only for the period that you worked as an individual entrepreneur.

3-NDFL is submitted at the place of residence of the individual entrepreneur in paper form, by mail in a certified letter or electronically (can be submitted on the Federal Tax Service website). Do not forget that only those individual entrepreneurs with fewer than 100 employees can submit a paper version. Those who have more employees (there are, of course, few such individual entrepreneurs, but they do exist!) submit the declaration exclusively in electronic form.

What fine will an individual entrepreneur face if he fails to submit 3-NDFL?

There are two options here:

1. If the tax has been paid or the deadline for its payment has not yet passed, then the fine for failure to submit a declaration on time is 1 thousand rubles;
2. If the tax is also not paid on time, then the fine is calculated in the form of 5% of the tax amount on this declaration for each month of delay (but there are limits: maximum you can be fined in the amount of 30% of the tax in the declaration, minimum - all for that or 1 thousand rubles).

From the very beginning, you need to install the “Declaration” program for the year for which you are going to fill out the 3-NDFL form. If you want to receive tax deductions for 2016, in this case, download the program for this particular period.

If you need declarations for previous years, you will need to install several such programs. They all work on the same principle.

You can download the “Declaration” program from the website tax service: www.nalog.ru/rn77/program//5961249/

It is very easy to install, instructions are included on the website. We will talk to you about how this program can be used. In this article, we will look at the first two tabs, which we will learn how to fill out.

And this is what you and I will learn to do now. Those who, after watching the video, understand everything, can fill out their own declaration. 🙂

For those who want to know more details: where to get the data from and what fields need to be filled in, I suggest you continue reading this Instruction.

Tab Setting Conditions

Inspection number

Let's start with the “Set Conditions” tab. In 99% of cases, you only need to fill in the tax office number.

The question often arises - where to get it from? This information is available on the website nalog.ru. You can also use other sites. For example, updated information is always available on the Federal Tax Service website: www.ifns.su/ADRESA/regions.html

First of all, you need to select a region. For example, we will select Moscow, this is the 77th region.

And then here you can choose populated areas that belong to this region. At the beginning there are various towns and cities. If you need an address directly in the city itself, then go below the street. And, accordingly, letters by which you can select the desired address.

This table shows OKATO codes, postal code, tax office code and OKTMO code. We will need these numbers in order to indicate them in the program " Tax return».

Since the list can be very long, you can use the standard search function in your browser. To do this, take the key combination Ctrl - F and type the beginning of the street name.

Some streets are highlighted in blue and you can follow this link to get inside.

This means that there are several houses on this street, and these houses have different, for example, indexes. As a rule, the tax inspectorate and all other codes are the same, but their indexes are different. In this case, you find your home, sometimes it happens that you need to select a building, a building, and then find the desired zip code specifically for your address.

Select the tax office code for your street and return to our program. After that, click on the button next to the window that says “Inspection Number.”

A long list of all existing inspections appears. You can simply scroll through it manually, or simply click on any line and type the code for our Federal Tax Service on the keyboard. After that, we select the tax office we need and click OK.

Correction number

What else is on this tab? Correction number. By default this will always be 0.

The figure here can only change if you file a corrective return. For example, you submitted a declaration for 2016, you have it tax office accepted. But after that, any errors were discovered or you found additional receipts and want to add some more information.

In this case, you make a corrective personal income tax return 3. It is compiled exactly the same as the original one. The only difference will be this sign. For example, 1 if you deal once. If you pass and correct the declaration again, then put 2.

Depending on how many times you redo your declaration, you will need to increase this attribute. Well, for the first filling we leave 0.

Taxpayer attribute

In the “Taxpayer Attribute” section, by default there is a dot for individuals. We leave her.

Well, unless, of course, you are engaged entrepreneurial activity, and you submit 3-NDFL as a simple physical. face.

Income available

Income, as a rule, is taken into account only by certificates of income of individuals, that is, 2-NDFL. All other checkboxes can be left unchecked. In exceptional cases, if you receive income in foreign currency, participate in investment partnerships, or are engaged in entrepreneurial activities, then these boxes should be ticked.

Reliability confirmed

One more nuance: if you plan to submit your declaration in person, then you don’t need to change anything. We leave the default point next to “Personally”.

If you issue a power of attorney to some other individual who will do this instead of you, then such a power of attorney, firstly, must be notarized. Secondly, it will be necessary to change the conditions. In this case, you need to write the data of that physical. the person who will submit your declaration for you.

Tab Information about the declarant

Let's move on to the next tab. Please note that this tab has 2 sub-tabs: personal data and address. Let's take a closer look at each of them

Personal data

First, we enter personal data: last name, first name, patronymic. Also TIN, place and date of birth.

I think there is no point in talking about this in detail. I hope that every person can do this on their own. 🙂

In most cases, a passport is selected here: code 21, passport of a citizen of the Russian Federation.

In exceptional situations, if you have some other document confirming your identity, then choose from the list what you need.

Address

If you need personal advice or assistance in completing the 3-NDFL declaration, then feel free to visit our website “Tax-simple!” We work quickly and with pleasure!

Good luck with your declaration! We love tax returns.

This article will provide step-by-step instructions for filling out the 3-NDFL declaration in 2019. Taxpayers will be able to find out what sheets the declaration submitted for verification should consist of, how the document is filled out, as well as some important details that must be taken into account in order to receive an income tax refund for an apartment.

• on form 3-NDFL for 2017.
• for a completed tax return.
• for the 2016 program for registration of 3-NDFL.

Individuals who want to reduce their tax base due to spending money on purchasing an apartment can print it out, enter the required information into it, send it for verification and soon receive a deduction. However, the document form must be used in a strictly defined form (put into effect on December 24, 2014 using order number MMV-7-11/671).

Attention! Before you start processing 3-NDFL for personal income tax reimbursement for an apartment, we advise you to read article number 220 of the Tax Code of Russia, which will help the taxpayer make sure that he can actually receive according to the law, or, on the contrary, understand that he does not have this right .

What sheets to draw up

An individual will need to indicate data on the title page of form 3-NDFL, on the sheet entitled information on tax amounts subject to refund from the budget (this is section number one), on the page requiring information on the size of the taxable base (this is the second section) , as well as on sheets A and D1.

Sheet A is intended to enable an individual to report in writing to the tax authority on his income received from sources located on the territory of the Russian Federation. Therefore, if the taxpayer’s profit goes to his bank card from other countries, then he must fill out sheet B.

Sheet D1 is devoted to calculation data regarding property deductions that are provided in the case of the purchase of real estate, including an apartment. Otherwise, if the taxpayer sold the property, he is required to fill out sheet D2 instead of sheet D1.

Instructions for filling out sheet D1

When returning an apartment tax, there is no way to do without completing Sheet D1. To make this process as quick and easy as possible, we recommend using the instructions below:

1. We provide the details. An applicant for a property deduction must write the numbers of his identification number at the top of the page, then number the sheet itself (numbering starts with two zeros, that is, if this is the fifth page, then you need to write “005”), and then indicate your last name along with initials .
2. We enter the codes. First of all, this is the object name code. In the case of a tax refund for an apartment, you need to put the number two. It is also necessary to enter the identification of the taxpayer (if the applicant for a tax discount is the owner of real estate, then the code “01” is entered). And the last cipher required is the region code. Each region of the Russian Federation has its own numerical codes. For example, for the Moscow region the code is “50”, for the Rostov region - “61”, and for the Volgograd region - “34”.
3. We note the type of property and paragraph of Article 220. Subclause 1.3 provides the taxpayer with four options for forms of ownership, from which he must choose one. For example, if an individual claiming a deduction has registered an apartment in the name of his son, who is not yet eighteen years old, then the number four is selected, and if the property entirely belongs to the taxpayer - one. Then in subclause 1.4 you need to indicate whether it is relevant this declaration to the tenth paragraph of Article 220 or not.
4. We indicate the address of the apartment. First of all, the numbers that make up the postal code are entered. Then write the names of the city and street where the apartment is located. Each of these names must be written in capital Russian letters. And after that, the taxpayer just has to put down the house and apartment numbers.
5. We indicate the dates for receipt and submission of some documents. The current legislation has adopted a rule stating that until an individual completes the stage of registering ownership of a property, he will not be awarded property compensation. Therefore, in subclause 1.7 it is required to indicate the date of registration of this right. And in subclause 1.9 indicate the day, month and year when the taxpayer submitted an application for a tax discount for the apartment.
6. We display the amount of expenses. Subclause 1.12 states the amount that an individual spent to purchase an apartment. However, the indicated value of this real estate property should not exceed the maximum possible amount from which a deduction can be calculated (this is two million rubles). That is, if an apartment costs nine million, then you only need to write two million in this paragraph.
7. We calculate the tax base. In paragraph 2.7, an individual must indicate the figure that he will get when subtracting the provided property discount from the total amount of income he received during the tax period. Then in paragraph 2.8 you need to note the amount of expenses, prescribed based on the cost of the apartment fixed in the purchase and sale agreement.
8. We write down the amount of the remaining deduction. Since an individual, by law, cannot withdraw from the state budget in a year more than the personal income tax he contributed during the same period, the issuance of property compensation is extended over several years. Thus, if the maximum amount of the tax discount is declared in the declaration, and the annual amount of the deduction is 600,000 rubles, then the balance will be equal to 1,400,000 rubles.

It should be noted that if the 3-NDFL form for a property tax discount is drawn up on behalf of the wife/husband of the apartment owner, then the taxpayer’s attribute code is no longer “01”, but “02”. If the parents of a minor owner want to reimburse the tax - “03”, if an individual owns the property on an equal basis with the child - “13”, and if the apartment belongs simultaneously to the taxpayer, his child and spouse - “23”.

Code 311 in the declaration

We propose to dwell on such a nuance as code 311 in the tax return. Individuals will encounter it if they choose the software method.

As you know, a certificate in form 2-NDFL is attached to the tax return. This certificate contains all kinds of information about the income of an individual, tax charges collected from them and the deduction code in question.

Tax deductions of the property type are coded in only two numerical combinations - these are 311 and 312. The first code is indicated in the declaration form if an individual spent money either on the acquisition or construction of a real estate property. And code 312 is used in situations where the taxpayer spent money to repay interest accrued on a loan taken for the purpose of purchasing or constructing a property.

Important! Do not forget to put a signature at the bottom of each page of the declaration and indicate the date to the right of it, since without this the document will not have legal force.

Every citizen who has purchased or built housing for himself, has incurred the costs of treatment, voluntary insurance and education (his own, or his children, as well as brothers and/or sisters), has the opportunity to claim the right to return part of the funds spent by him for these purposes , by applying for a property deduction to the Federal Tax Service at your place of residence.

How to do it

There are two ways to make a refund:

• receive a tax notice from the tax office and present it to your employer, who, when calculating you wages, income tax will not be withheld until the end of the calendar year;
• submit a 3-NDFL declaration to the Federal Tax Service, according to which, after verifying the authenticity and correctness of the calculation, the Federal Tax Service will return the amount due to the applicant’s bank account.

How to fill out 3-NDFL correctly

There are many services that provide paid and free services for filling out 3 personal income taxes. Today we will prepare a tax return, which we will download on the official tax website.

Launch the program with a mouse click and continue the installation by clicking on the “next” icon until you see “done” on the screen. You will now have the program installed as a shortcut.

Install it on your desktop so that it is convenient and quick to work with it and quickly remove it when it is no longer needed.

Filling out 3-NDFL in the program

By clicking on the last icon, open the program and fill in the conditions:

Set the correction number to 0; select a feature (marked with an arrow); We indicate the type of income that we declare. The declaration type, accordingly, select 3NDFL. We confirm the authenticity - lower section.

Second section - information about the declarant

Fill in the fields indicated by the arrows, or select from the program according to the indicators.

Section - income received in the Russian Federation

In this section select the taxable base (13%), plus add lines for entering your employers (from the 2NDFL certificate), then write down your monthly income and expenses, not forgetting to enter the income and deduction codes. The rest, the final lines, will be calculated automatically (check them with a certificate from the employer).

We check the box (social tax deduction) in the “provide” window, then select one or more types of deductions, enter the amounts according to the actual documents.

In the same section you can fill out a property deduction:

Select and fill out all sections according to the signs. Don't forget to also choose your purchasing method. After filling in the data about the object, you need to proceed to entering the amounts.

We fill in the expenses for the purchase of housing and interest, line by line, not forgetting to indicate previous deductions. Now all the declaration data is filled in, in the top field you need to click on the “check” icon. If any data is entered incorrectly, the program will remind you that it needs to be changed or entered. When the check is successfully completed, you can do a visual “preview”, after which the file is “save” and “print”.

Addition

Along with the printed declaration, you must provide copies or originals of documents on the expenses that you declare. You can send documents by mail or provide them in person.