Paid filling out 3 personal income tax

What documents are needed to submit to the Federal Tax Service in order for you to be issued the remainder of the property tax deduction? Since the main package of documents was already submitted last year, duplicate this year most won't be needed.

How to fill out a 3-NDFL certificate (sample) and Required documents:

Form 3-NDFL;
Certificate for 2015 2-NDFL;
If your card number or bank details have changed - an application with the new bank details;
Application for resubmission documentation. This is not necessary, but as practice shows, the application is necessary so that the Federal Tax Service employees do not again request a whole package of documents.

Remember that you took out a mortgage on the apartment. Of course, this is a heavy burden that needs to be carried for at least 10 years, but it also has its advantages - you do not have a rented apartment, but your own. The second advantage is that the state offers to receive tax deduction, both in interest paid and in its mortgage cost. The main thing is to take out a mortgage loan for the same apartment. When applying for a mortgage loan, the annuity type of payment is best suited. That is, at the beginning of the mortgage period, you only pay interest on the loan. Therefore, over 1.5 years, part of the interest you paid on the loan will be quite large. For example, from 08.2012 to 12.2013, the amount of interest you paid on the loan was slightly more than 401 thousand rubles. By law, you have the right to return 13% of this amount, which is 52 thousand rubles. However, you need to take into account that the housing is registered as shared ownership, i.e. 50/50, so each of you has the right to only half the amount - 26 thousand rubles.

Required documents to submit to the Federal Tax Service in order to receive a certificate of paid mortgage loan interest. The first package of documents is supplemented by some certificates:

Certificate of payment of interest in reporting period for using a loan;
According to mortgage loan- loan repayment schedule (not always required, but it’s better to have with you);

Remember! One form 3-NDFL is filled out per reporting period. Credit interest is charged in total for all previous years. Quite often the amount possible to be issued is greater income tax, which is paid to the budget. You should not worry about this; in the next reporting period this difference will definitely be taken into account. The main thing is to observe procedure for filling out form 3-NDFL, and then it will be easier to prepare the documents a second time.

How to fill out a 3-NDFL certificate

Call the Federal Tax Service. Good way, but usually it’s difficult to get through to the tax service;
Visit the official website of the Federal Tax Service, select your region or region, click on the button “inspection addresses, contacts and requests”, then on “payment details and addresses of your inspection”.

Correction number – next point. We put “zero” in this field. But if you submit a “clarification” to the tax authority, then depending on whether it is submitted 1 or 2 times, this figure is entered.

Information about the declarant - the second section will not cause you any difficulties. But before you fill out the 3-NDFL certificate, you should note that this section divided into two parts. In the first you indicate your passport details, in the second - contacts and place of residence.

Income that was received in the Russian Federation is the third section, consisting of three tabs: “9”, “13”, “35” - profit taxed at 9%, 13%, 35% rate. IN in this case your tab is "13". In the “Payment sources” field, click on “+”. In the window that appears, indicate the information from form 2-EDFL. “name of payment source” is the name of the enterprise. We put a tick on “conduct standard calculation of deductions according to this source", "Yes". Once you have entered all the data, the “Income” field is activated. Click on “+” again, and in the window that appears, enter information for the reporting period about the income received. We again take the data from form 2-NDFL. We fill in the data for each month. Once you enter all the data, the following will be calculated automatically " total amount income." From previous paragraph duplicate the amount and insert it into the “Taxable amount of income”. In the “Withholding Tax Amount” and “Calculation Tax Amount” sections, enter the data from the last lines of the 2-NDFL certificate.

Deductions – the fourth section consists of several tabs. Since you are filling out a certificate for the recovery of property tax collection, you need to open the third tab (the house is shown there). Here you enter information about the purchased property. If you are not the only owner of the property, then indicate your share in the “Share” field.

Proceed to entering amounts - the last most important section. Here you see two columns: “Loan repayment expenses” and “Housing purchase expenses.” The first column is filled in if the property was purchased with a mortgage. We enter the cost of your apartment in the “Object cost” field. But in procedure for filling out form 3-NDFL it is necessary to take into account that: a) if the price of housing is more than 2 million rubles, then there is no point in indicating the entire cost, since according to the law there is a limit of two million rubles; b) if you are the owner of a share in ownership, then the amount is entered according to your share.

For each reporting period, keep a copy of the certificate for yourself, as you will need it for next year when filling out a new declaration.

We continue the topic “ How to fill out a 3-NDFL certificate" Most likely, you know that there is another way to return a tax penalty - through the employer. Therefore, if you have not used it before, then in the fields “Deduction in reporting year at tax officer" and "Deduction from the tax officer for previous years"put "zero". In the “Amount carried over from last year” field, enter the amount from the previous form.

Next, fill in the second column. For correct filling you will need a certificate from the bank, previously mentioned, which contains information about the payment of interest on loan agreement. Such data is taken for the entire period from the beginning of the mortgage loan. It is necessary to sum up all interest paid for all years and enter this figure into “Interest on loans for the entire period.” But again, let's not forget about shared ownership.

But it remains last question, to which no one can still give a clear answer: “When should the paid interest on a mortgage loan be entered into the 3-NDFL declaration before or after the main deduction for the price of the apartment?” Employees of enterprises and inspectors of the Federal Tax Service, who provide a sample for filling out the 3-NDFL certificate and provide assistance in filling it out, claim that interest is not included until the entire deduction is received for the cost of the apartment. But some are still confident that how to fill out the 3-NDFL certificate for 2015, percentages are indicated from the very beginning, because no one knows whether and how the legislation will change. IN tomorrow It's hard to be sure.

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Individual entrepreneurs annually submit Form No. 3 Personal Income Tax to the tax office. This certificate is also required to be submitted by those persons who must independently pay personal income tax on the income received.

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How to fill out the 3-NDFL certificate correctly

The document must be submitted no later than April 30 of the year following the reporting year. Persons who wish to take advantage of property or social benefits, submit a certificate to voluntarily.
Before you issue a certificate in form 3-NDFL, you must obtain a certificate of income filled out in form 2-NDFL. In this case, the tax inspectorate may request these certificates from all tax agents who brought income to the taxpayer during the reporting year.

A certificate in Form 3 of personal income tax is filled out in accordance with the regulations, regardless of the order in which it is submitted to the tax authority. The declaration is completed on special form, approved by order of the Ministry of Finance dated December 31, 2008 No. 153n.

If you submit 3 personal income taxes for previous years, then you must use the forms that were in force at that time. According to current legislation, you can obtain forms from the tax office. The forms can also be downloaded on the official website of the Federal Tax Service of the Russian Federation.

Filling out Form 3 of personal income tax can cause some difficulties. But this issue is not difficult to resolve, since the website of the Federal Tax Service of Russia contains an automated filling program. The only thing you need to remember when filling out the certificate is compliance with the year.
The declaration can be submitted to the territorial tax authority independently at on paper. You can use mail and even telecommunications channels. A legal representative can also submit a declaration.

Form 3 personal income tax must be filled out by hand in black or of blue color. You can take a different route and print the declaration on a printer, but the same requirements apply to ink. Double-sided printing is not allowed on paper.
If during the reporting period you acted as a buyer or seller of real estate, then when filling out the declaration you will need purchase/sale agreements and deeds of transfer. Don’t forget about receipts for receiving funds.

Typical mistakes when filling out this document are that the filling standard does not correspond to the reporting period. Extreme care and caution must be exercised in this matter.

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Particular care must be taken when filling out the 3-NDFL declaration.

The presence of errors or any inconsistencies may lead to audits by the tax service.

What you need to know

To avoid errors, as well as returning the declaration of the type in question for revision, it is necessary to: mandatory familiarize yourself with the legislation regulating this point.

All papers must contain the inscription “Copy is correct” and the signature of the person submitting the documents with a transcript.

When?

It is very important to comply with the deadlines for completing and submitting 3-NDFL to the appropriate tax authorities. Since if there is a delay, the Federal Tax Service has the right to impose quite significant fines.

The time for filing a declaration depends on the purpose of its formation:

• for persons declaring their income, the filing deadline is no later than April 30;
• There are no application deadlines for persons who require a tax deduction due to the acquisition of property, treatment, or education.

For the second case there are some restrictions. Their duration is 3 years.

This deadline is not directly stated in the legislation, but it is advisable to comply with it in order to avoid various kinds of delays and problems in the process of recalculating the deduction.

If the 3-NDFL declaration was not submitted on time, then tax service It has every right impose a fine of 5% of the unpaid amount for each month - full or incomplete.

This moment regulated. Moreover minimum amount The fine is 1 thousand rubles, and the maximum is 30% of the total tax amount.

Fines are imposed only if filing a 3-NDFL declaration is mandatory. This applies only to cases where the person received any income - from the sale of property, commercial activities.

Penalties are not imposed if filing 3-NDFL is voluntary. This applies to receiving tax deductions.

Normative base

The abbreviation NDFL stands for “personal income tax.” This point is covered in as much detail as possible in the Russian Federation.

In other chapters and articles Tax Code The Russian Federation also covers everything related to 3-NDFL in as much detail as possible:

Where to get a 3-NDFL certificate

Certificate 2-NDFL - a document that reflects all information about income individual (wages), as well as taxes withheld in favor of the state.

Issued this certificate an organization or person that is an employer (tax agent). The document of this type indicates information for certain period– most often over the past year.

It is during this time that it is usually necessary to report to the tax service when filing a declaration in Form 3-NDFL. Help 2-NDFL contains the following sections:

• full information about tax agent(employer) – name, details and other information;
• data on an individual;
• wages or other income that is subject to basic tax rate at the rate of 13% (monthly);
• social, standard, property deductions(with corresponding codes);
• the entire amount of income, deductions, and taxes withheld.

You can find out where to get a certificate of the type in question at the location official employment. Most often this is the HR and accounting department. You can also find out how to obtain a 2-NDFL certificate from your tax agent.

Most often, it is enough to write an application to free form. The employer must submit the certificate no later than 7 working days.

When receiving 2-NDFL, the following errors are unacceptable:

• lack of signature of an authorized employee in the field called “Tax Agent”;
• specifying the date in a format other than DD.MM.YYYY;
• absence of a seal in the place “M.P.”

The presence of such shortcomings can become a serious obstacle when filing a 3-NDFL declaration. A tax inspector has the right to refuse to accept the entire package of documents.

Methods for filing a declaration

Today, there are several ways to register 3-NDFL. All of them are completely legal, tax authorities accept declarations regardless of the method of their execution.

It is only important to comply with everything established by law rules regarding filling out the fields and details of the document of the type in question.

Today you can create a 3-personal income tax in the following ways:

• on one's own;
• online, using special sites and services;
• using specialized accounting programs;
• by contacting an organization that provides services of this kind.

You can find out where to get a 3-NDFL (already issued certificate) without any errors directly from the tax service. Many employees can help citizens who apply for a fee.

An equally reliable way is to use the services of various specialized organizations. It is much more difficult to fill out 3-NDFL on your own, despite the availability of pre-prepared forms.

To do this, you need to have a good understanding of the law. Special accounting programs that run on a computer autonomously or on websites on the Internet can simplify the task somewhat.

Self-completion

Declaration 3-NDFL consists of several sheets. The information on each of them is carefully checked by tax officials, which is why the data must be entered in all fields as correctly as possible.

You must first print out the declaration and then enter all the necessary data into it. Or you can fill out all the fields directly on your computer, and then print ready-made forms on the printer.

Tax return 3-NDFL includes the following sections:

Legislation is changing all year round. Therefore, the 3-NDFL declaration form is also undergoing major changes.

Before you start filling it out, you need to familiarize yourself with its form on the official website of the Federal Tax Service.

Opportunities online

Today there are quite a large number of a variety of sites that provide the opportunity to fill out a 3-NDFL declaration online.

It is necessary to trust only well-established companies, since an incorrectly drawn up document of the type in question can cause serious trouble.

Using programs

The official website of the Federal Tax Service of Russia presents a specialized program that allows you to independently prepare and print a declaration in form 3-NDFL.

Every year, an updated program is uploaded to this resource, as well as an annotation and installation instructions for it. Besides official application there are many various programs from third party developers.

Specialized organizations

They can also apply for 3-NDFL special organizations. Today, quite a large number of different types of companies provide accounting services.

If the declaration needs to be filled out only once and for some reason the person cannot complete the this action independently, it is permissible to entrust such work to a third party.

It is only important not to become a victim of scammers and contact only well-established and trusted companies.

Video: filling out 3-NDFL when selling property

The most an important condition filling out the 3-NDFL declaration is correct. Only if there are no errors or omissions will the tax service accept this document.

Therefore, it is worth filling out as carefully as possible - this will save time and money.