Sample filling 3 personal income tax for 2 years. Declaration for personal income tax refund when buying an apartment

In our consultation, you will find a sample of filling out 3-NDFL when buying an apartment, which will help you get a property deduction for such a transaction. In this case, we will analyze step by step how to draw up a declaration.

General approach

You can give a lot of examples of filling in 3-NDFL when buying an apartment. However, they are united by the fact that in each case the declaration must consist of the same parts. Namely:

1. Title page.
2. Section 1.
3. Section 2.
4. List A.
5. Sheet D1.

If we talk about the step-by-step filling of 3-NDFL when buying an apartment, then you must adhere to the following order:

One of the main nuances, how to fill in 3-NDFL when buying an apartment, pops up when filling out Sheet A, if the applicant received income from several sources at once. For example, at the main duty station and part-time from different employers. Accordingly, each of them has its own TIN and OKTMO code. In this case, for each such requisite, a separate part of Sheet A must be drawn up.

Simply put, the number of completed parts of Sheet A must correspond to the number of TIN and OKTMO codes from sources of income of an individual according to 2-NDFL certificates.

We also note that the registration of 3-NDFL when buying an apartment obliges the total amount of the due (declared) deduction to be distributed proportionally across different OKTMOs.

According to the requirements of the Federal Tax Service, the correct filling of 3-NDFL when buying an apartment and in other situations involves putting dashes in all blank lines and cells. In addition, all income tax amounts are given without kopecks, and the rest of the ruble indicators - with them. Moreover, amounts up to 50 kopecks are discarded, and from 50 they are considered 1 ruble.

The ways

Each person is free to choose how to fill in the 3-NDFL when buying an apartment:

• on paper form by hand or by typing on a computer;
• online in the personal account of an individual on the official website of the Federal Tax Service www.nalog.ru;
• with the help of the Federal Tax Service "Declaration 2016".

Regardless of the method you choose, a sample of filling out 3-NDFL when buying an apartment in 2017 must be completed in accordance with the form of this declaration, approved by order of the Russian tax service of December 24, 2014 No. ММВ-7-11 / 671.

In our opinion, using a free program from the Federal Tax Service, it is somewhat easier to draw up a personal income tax deduction for a purchased apartment, since this application sets many parameters and details of the declaration independently, and also selects the necessary sheets. We talked in detail about how the 3-NDFL is filled when buying an apartment and in other situations using this program.

Deduction amount

As a rule, filling in 3-NDFL when buying an apartment follows the standard scheme. However, the identity of the seller and the price of the transaction are irrelevant for tax purposes.

Based on signature. 3 p. 1 of Art. 220 of the Tax Code of the Russian Federation, a property deduction in the form of 3-NDFL from the purchase of an apartment can be declared in the amount of actually incurred costs, but not more than 2 million rubles. Therefore, in the contract, the sale price of an apartment is usually prescribed not less than this amount. And the costs incurred for such a purchase are, in most cases, a person's salary for the past year.

Our example of filling out 3-NDFL when buying an apartment

Now about how to issue 3-NDFL when buying an apartment. Let us agree that Elena Alekseevna Shirokova (TIN 771822445588) worked at OOO Guru in 2016 and received a total income of 570,000 rubles. At the same time, the employer did not provide her with any deductions. As a result, LLC Guru withheld from this income in full and transferred to the budget income tax in the amount of 74,100 rubles at a rate of 13%.

In addition, in 2016, Shirokova incurred expenses for the purchase of an apartment from an individual for 3,500,000 rubles, which is located in the town of Ramenskoye, Moscow Region.

The ownership of this housing was registered on Shirokova 02/09/2016, and the apartment transfer and acceptance certificate - 02/11/2016.

The rules established by the Federal Tax Service for filling out 3-NDFL when buying an apartment require the submission of supporting documents. This time there will be five of them:

1. A copy of the contract for the purchase and sale of housing.
2. Certificate of income for 2016 from a tax agent in the form of 2-NDFL (the law does not directly oblige to attach).
3. Extract from the USRN (maintained by Rosreestr).
4. A copy of the payment document.
5. A copy of the acceptance certificate of the apartment (usually with a mortgage).

As it was said, in order to make a refund of personal income tax when buying an apartment, the form in 2017 is filled out sequentially according to the scheme that is given above. This will eliminate confusion and errors when entering data into the declaration.

So, for Shirokova, a sample of filling out 3-NDFL when buying an apartment for the purpose of obtaining a deduction will consist of 5 pages.

Title

On the first sheet of the declaration, Shirokova shows general information about herself according to the passport of the Russian Federation without abbreviations. Since this is the first income statement for 2016 for her, the field "Adjustment number" is "0".

Please note: Shirokova indicates her TIN on each page of the declaration. As for the tax office code, it coincides with the first four digits of the TIN. Just like the region code in the address matches the first two digits of the TIN.

In the line "Taxpayer Category Code" Shirokova puts "760" because she is "another natural person 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. ".

For the holder of a Russian passport, "Document type code" has a value of 21.

Be sure to include any required local codes in your contact telephone number.

Sheet A

The tax office must understand how to return the tax. Therefore, filling out the 3-NDFL form when buying an apartment obliges you to indicate the sources of income that in 2016 formed the amount of personal income tax to be returned. For these purposes, a 2-NDFL certificate is used, which the employer must provide at the first request. Almost all the details for the design of Sheet A are taken from it.

In line 020 "Type of income code" we put "06" - income under an employment (civil) contract, personal income tax from which is withheld by the tax agent.

Here we come to what is the meaning of step-by-step filling in 3-NDFL when buying an apartment: in 2017, Shirokova will transfer information from Sheet A to Section 2.

Sheet D1

As part of filling out 3-NDFL when buying an apartment on Sheet D1, they reflect the costs incurred. The object "apartment", for which Shirokova claims a deduction, corresponds to the code "2".

Since Shirokova is the sole owner of the apartment, we put the code "01" in field 030, since only she is entitled to the deduction. In general, we take these codes from Appendix No. 3 to the order of the Federal Tax Service dated 12.24.2014 No. MMV-7-11 / 671.

Field 040 will tell the tax authorities whether Shirokov is a pensioner or not. Since a positive answer gives her the right to transfer the balance of the property deduction to previous periods.

Line 100 Shirokova does not fill, because:

• the deduction was claimed for the first time;
• documents confirming the right to deduction are dated after 01/01/2014.

Although the apartment in the town of Ramenskoye cost Shirokova 3.5 million rubles, only a maximum of 2 million rubles can be added to the deduction.

The value of field 200 is taken from line 080 of sheet A - 570,000 rubles. This is less than 2 million rubles, which means that Shirokova can claim a deduction for the apartment. As a result, 1,430,000 rubles of deduction will be transferred to 2017 (2 million rubles - 570,000 rubles).

Section 2

The above sample of filling out 3-NDFL when buying an apartment implies that Shirokova did not receive deductions through a tax agent (for example, she was not entitled to). There was no tax-free income either.

She takes line 040 from field 210 of Sheet D1. Since the values \u200b\u200bof fields 030 and 040 are equal, the resulting difference is zero. This field is 060.

Line 070 is obtained by multiplying line 060 (0 rubles) by 13%. As a result, we get zero rubles.

Transfer the indicator from field 100 of Sheet A. to line 080.

Section 1

It is accepted that the step-by-step completion of 3-NDFL when buying an apartment ends by filling out Section 1. Here in field 050 Shirokova transfers the amount of tax that the budget must return to her in connection with the solution of the housing issue.

In this case, OKTMO Shirokova takes 2-NDFL from the certificate. That is, it will not be the code of her place of residence, but where the tax agent deducted income tax.

Employers submit to the tax authorities about wages, bonuses, vacation pay for the reporting periods. But there are other incomes that individuals receive. faces. Information about them is contained in the 3-NDFL declaration. It must be filled out in the form prescribed by law. In 2017, some changes were made to its filling out, which every individual filing a declaration needs to know about.

New form 3-NDFL -

New form 3-NDFL -

The procedure for filling out the 3-NDFL tax return form -

A sample of filling out 3-NDFL for 2016 when buying an apartment -

The 3-NDFL declaration includes information about the income received in a certain time period. This document must be submitted by persons engaged in self-employment, citizens who have sold property, entrepreneurs working under the general taxation system, etc. The filing of a 3-NDF declaration will be required for persons claiming a tax deduction. The last date for submitting this document to the IFTS is April 30 of the year following the reporting period.

What does the new 3-NDFL tax return for 2017 contain?

The changes made to the declaration form made the process of its registration more convenient and simple. Four items were removed from the document, which were rarely completed by taxpayers. The most popular sections are now at the beginning of the form. The conditions for filling in property, social deductions, registration of transactions involving securities have changed in 2017. An additional sheet is now attached to the declaration, in which taxes are calculated on the profit received from investments in partnerships. Since this year, the need for a notarized signature of a lawyer has been canceled. Otherwise, all the data contained in the 3-NDFL remained the same. The declaration reflects income from:

• individual activities;
• rent;
• sales;
• winnings;
• donation (not from relatives).

How to fill in 3-NDFL correctly: step by step instructions

The declaration contains 2 sections, 11 sheets. For citizens engaged in entrepreneurial activity, sheets are mandatory: title, B, F, sections 1 and 2. Other sheets need to be filled in if the relevant data is available.

Filling out the declaration begins with the title page, which contains all the data about the taxpayer, including the status and category code.

The first section includes amounts that are transferred to the state budget or are subject to return from the state budget. For each KBK and OKTMO, the first section is filled in separately.

The second section is designed to calculate the total amount of income received, which is subject to taxation. It reflects the amount that is transferred to the state budget or will be returned from the budget. For residents of Russia, a rate of 13% is provided, non-residents calculate a tax of 30%.

Sheet A is filled in with information about the profit received from the sale of property, indicating the source codes and its name, the amount received, and tax.

Sheet B is intended to reflect the income of the individual entrepreneur. It records the amount of profits, expenses, depreciation, payments, advance payments. The calculation is made and the amount of tax that is paid to the budget is displayed.

Obtaining a property tax deduction in the form of a 3-NDFL form

The legislation of the Russian Federation provides for three types of deductions: standard, property and social. To obtain these benefits, a 3-NDFL declaration is required to be filed with the tax authorities. In this case, you will not have to fill out all the sheets of this voluminous document. For example, to receive the deduction due to citizens purchasing housing, you will need to enter the necessary data on seven pages of the declaration: 2 pages of the title page, 1 and 6 sections, sheets: A, G1, I. A completed document is submitted to the IFTS at the place of residence. The 3-NDFL declaration is accompanied by documentary evidence of expenses and transactions. After checking the data, the due deduction is transferred to the taxpayer's bank account or a document is drawn up that allows not to pay income tax from wages.

3-NDFL declaration free download

When filling out the 3-NDFL declaration form, a pen with black or blue ink is used. It is very important to enter letters and numbers neatly so that the data can be read by electronic devices. No corrections or deletions may be made. It is not necessary to visit the tax office to take

Filling in 3-NDFL is not an easy task for an unprepared taxpayer. Therefore, we have provided an example of filling out 3-NDFL when returning for the purchase of an apartment in 2019. Also, the article discusses some of the nuances of filling.

Required documents and programs:

1. So, you can download an empty 3-NDFL deduction form in 2019.
2. An example of a completed form for the 3-NDFL form can be downloaded.
3. The program for filling out forms is downloaded from this.

Features of the documentation

It gives an excellent opportunity to demonstrate to employees of the Federal Tax Service not only the level of their own official income, but also to present the right to the intended for the purchase of residential premises. This also includes not only apartments, but also land plots, as well as other unfinished objects for further transformation.

In order to correctly fill out the necessary pages of the declaration, you need to download a special file-document, which is available for download in exel format on the pages of the official website of the tax institution (or right on our website at the beginning of the article).

It is imperative to fill out the pages of the declaration in the event that the deducted amount of tax was received not in part, but in full.

In this case, registration should be carried out not indirectly, but through the director of the enterprise. The buyer of real estate must fill out the declaration on his own, and the data for entering into the document must be taken from the 2-NDFL declaration. When applying for a tax refund in salary form, a 2-NDFL declaration can be requested from the boss.

Unlike other types of tax returns, when drawing up this document in order to improve housing conditions, it was not established with the tax authorities, but only said that the filing should take place at the beginning of the next reporting year. When buying an apartment or house in 2017, an appeal to the tax office should follow no later than in 2019.

The amount returned by means of a tax deduction is usually no more than 13% of the total value of the dwelling. When converted into a monetary equivalent, this amount will be no more than 2,000,000 rubles of the original market value of housing or no more than 3,000,000 rubles for the return of debt obligations on a mortgage loan.

It should be said that in fact, this amount can cover only a small part of the income tax on acquired and owned housing. In the event that the amount of income tax is not enough to return the personal income tax, the remaining arrears in payment are transferred to the next year.

In order to freely receive a tax deduction, an individual needs to complete a list of actions, which includes:

1. Determination of the desired amount of deduction.
2. Calculation of the level of income received and taxes from the funds received.
3. Collection of documentation that is a guarantee of payment.
4. Filling out the application form for a tax deduction.
5. Registration of reports on the type of 3-NDFL.
6. Submission of finished reports to the tax authorities.

With correct filling and documentary confirmation, the financial transaction is automatically recognized as correct, and a month after filling out and collecting the documentation, the funds are transferred to the applicant's account.

When filling out the declaration, not all sheets, without exception, should be taken into account, but only individual ones. The list of pages required to fill out consists of a title page, which indicates the name, surname and patronymic of the compiler, section number 1, section number 2, as well as from sheets A, B and D.

• The sheet under the letter A must be completed if all income and profits were received from sources located on the territory of Russia. The sheet under the letter "B" is filled out if the main profit comes from sources from other states.
• Sheet D1 is intended so that information is entered there on what results the calculation of the amount of tax deduction for the purchase of residential property has. The title page includes standard data telling about the applicant, as well as who receives tax returns.
• Sheet A shows detailed information about who exactly carried out the process of selling the property. This includes the name, surname of the seller, as well as information about the level of welfare.
• Section number 1 is to be completed at the end of the process, and the final amount of the deduction to be paid is indicated there. Section 2 is filled with information on taxes, in addition, the same total cost is indicated there, from which about 13% is deducted. When filling out the total amount is indicated both in this line and in the first section of the reporting.
• When filling out the sheet under the letter A, the data of the one who further sends reports to the tax service is indicated. If this employee works in a large company, then it is additionally required to indicate the payment details of the company. On top of that, you must indicate the amount of wages and income tax charged. When working in several places in the reporting, you need to indicate information not about one of the above, but about each.

To avoid mistakes when making a deduction, use this video:

Questions about registration

Filling out a declaration is not an easy procedure. Here are the answers to frequently asked questions:

1. What should I write in the line “”? This column indicates the date (year) when the deduction was received by the citizen for the first time.
2. How can I find out the code of the tax office? This question is the most frequently asked one. The answer to it is very simple - you can find out the inspection number on the official website of the Federal Tax Service. To do this, you just need to enter your address, and the program on the site itself will indicate you the required code.
3. What is the tax base? The tax base (in simple words) is the amount received from profit, with deducted personal income tax refunds.

To fill out 3-NDFL, you should listen to the recommendations on the website of the Federal Tax Service. It is not necessary to start filling out according to the recommendations from the beginning, some start this procedure from the end.

Attention! Before filing a declaration, be sure to double-check all the data in order to avoid filling in corrective or revised declarations in the future.

If you want to apply for 3-NDFL at home through the official website of the inspection, then it is best to do it at night and early in the morning - due to the heavy workload of the site in the daytime and in the evening.

So that filling out the declaration does not become a heavy burden, look at the examples of completed documents in advance on our website. Follow the tips in the article.

Filling in a 3-NDFL declaration when buying an apartment is a line-by-line entry of the initial data and the determination of the amount to be refunded from the income tax budget. Find out what nuances the buyer of an apartment may face when filling out 3-NDFL from our article.

Buying an apartment: how much money will be returned if you present 3-NDFL?

An individual who has spent money on the purchase of an apartment has the right to count on a refund of part of the money spent in the amount of personal income tax paid (Article 220 of the Tax Code of the Russian Federation). But there is a limitation - only those individuals who work officially and pay income tax can take advantage of this opportunity.

The amount of personal income tax refunded depends on:

• the amount of expenses for the purchase of an apartment;
• income tax paid on income earned by an individual.

You can return up to 13% of the cost of the apartment, but no more than the amount calculated from the maximum deduction allowed by the Tax Code of the Russian Federation (2 million rubles). Thus, the buyer of the apartment, who spent 2 million rubles on its payment. and more, 260 thousand rubles will be returned from the budget. (RUB 2 million × 13%).

If the apartment was bought with a mortgage, the buyer has the additional right to receive a deduction for the amount of interest paid (personal income tax is additionally returned in the amount of up to 390 thousand rubles).

To receive this money, you will need to report to the tax authorities using a 3-NDFL declaration and a package of supporting documents (more on this in the following sections).

What documents should be attached to 3-NDFL?

The package of documentation attached to 3-NDFL includes documents:

1. Proof of identity (copies of passport pages with personal data and registration).

3. Bearing a declarative and informational nature (application for the return of personal income tax, including the payment details of the applicant's account, to which the inspectors will transfer the tax).

4. Certified copies confirming the fact of buying an apartment and paying for its value:

• sale and purchase agreement (or equity participation in the construction of a house);
• the act of acceptance and transfer of housing;
• certificates of state registration of ownership of the acquired property;
• payments, receipts or receipts.

What documents confirm the right to housing in different situations - see the diagram:

Additional useful information about 3-NDFL see material "Property tax deduction when buying an apartment (nuances)" .

Help draw up 3-NDFL: where to start drawing up

You can fill in 3-NDFL in several ways:

• use the electronic program on the FTS website - the program, based on the input data entered, will calculate personal income tax and control the correctness of filling out the declaration;
• turn to the services of special consultants - in this situation, you will not have to enter information into the cells yourself and you will not have to count anything, you just need to collect and provide the consultant with all supporting documents, as well as pay for his services;
• independently prepare all the papers for the tax office - our material will help to cope with this process.

NOTE! The declaration for 2018 must be submitted in a new form from the order of the Federal Tax Service dated 03.10.2018 No. ММВ-7-11 / [email protected] You can download the form.

To confirm the right to a personal income tax refund when buying a home, you must fill in several sections in the 3-personal income tax declaration:

• title page;
• 2 sections (1st - containing information about the tax, 2nd - with the calculation of the tax base and personal income tax);
• 3 sheets (Appendix 1 - information on income received, Appendix 5 and 7 - calculation of standard, social and property deductions).

Consider the scheme for filling in 3-NDFL when buying an apartment in the following example.

Example

Nikolay Antonovich Vasiliev in 2018 bought an apartment from the accumulated funds for 2,750,000 rubles. The 2-NDFL certificate received from his employer indicates the taxable personal income tax (13%) income for 2018 in the amount of 484,000 rubles. (Personal income tax withheld by the employer - 57,720 rubles).

Let us dwell in detail on filling out the 3-NDFL declaration when buying an apartment according to the example in the following sections.

Registration of 3-NDFL declaration sheets for the purchase of an apartment

Filling out 3-NDFL begins with special sheets - Appendices 1, 6 and 7. The data reflected in these sheets are for informational purposes only about:

• sources of income of the taxpayer (Appendix 1);
• the amount of property deductions (Appendix 6 and 7).

Appendix 1 contains a number of identical blocks (lines 010-080). From our example, it is enough for Vasiliev N.A. to fill in only 1 block, since last year he received income from 1 employer. If the taxpayer received income from several sources, for each of them it would be necessary to fill in a separate block 010-080 of Appendix 1.

To fill out the sheet, all data is taken from the 2-NDFL certificate, but you need to correctly put down one more code:

Code "07" means income received under an employment contract, the tax from which is withheld by the employer.

Filling in Appendix 7 begins with the indication of encoded information (in the table, the codes are given based on the conditions of the example):

Further completion of Appendix 7:

• p. 031-032 - reflection of the cadastral number and address of the purchased apartment;
• subn. 1.4-1.6 - entering information about the date of the document (act of transferring the apartment, certificate of state registration of ownership of the property);
• subn. 1.7 - share in ownership;
• subn. 1.8 - when filling out this line, Vasiliev N.A. must keep in mind that the amount of his expenses for the purchase of an apartment (2,750,000 rubles) exceeded the permissible amount of property deduction by the Tax Code of the Russian Federation (2 million rubles), therefore, in the cells of this line, he you must specify the number 2,000,000.

Of all the subsequent subparagraphs of the annex, Vasiliev N.A. completed subparagraph. 2.5, 2.8 and 2.10 (see table below):

N.A. Vasiliev did not fill in Appendix 5, since he did not receive standard and social deductions in 2018.

How Vasiliev N.A. designed the remaining sheets of 3-NDFL, we will tell in the next section.

Algorithm for filling out sections 1 and 2 of the 3-NDFL declaration when buying an apartment

Vasiliev N.A. took the data for registration of the title page of 3-NDFL from his passport, and found out the necessary codes at the tax office at the place of residence (see the table):

To the right of the section name Vasiliev N. And put down the number "13", which means the personal income tax rate (13%), and in item 1 "Type of income" indicated the number "3", choosing from the list next to this cell, suitable option.

In lines 010, 030 (intended to reflect income) and 040 (dedicated to deduction), he entered the same values \u200b\u200b- the amount of income received in 2018 (information was taken from the 2-NDFL certificate) and the amount of deduction equal to it. In line 060 I put down "0", which means there is no difference between the income indicated in line 010 and the amount of tax deduction shown in line 040:

In lines 080 (personal income tax withheld) and 160 (subject to refund from the personal income tax budget), the amount of income tax withheld by the employer is reflected (its value is indicated in the 2-personal income tax certificate and in this example is equal to 57,720 rubles):

The same amount must be transferred to section 1 of the 3-NDFL declaration (line 050) - this amount will be returned to N.A. Vasiliev from the budget. In line 040 0 is put down (nothing needs to be paid to the budget based on the conditions of the example). To fill in lines 020 and 030 with codes, the taxpayer used the information about the KBK posted on the FTS website, and specified the OKTMO code in the classifier:

Filling out section 1, you should pay attention to line 010 - it consists of only 1 cell and is lost against the background of multi-valued lines dedicated to KBK and OKTMO. In this line Vasiliev N. A. put the number "2", choosing from the list offered next to the action necessary for his case with personal income tax - "return from the budget":

As a result of the calculations performed, it turned out that for 2018 Vasiliev N.A. can return the tax only from part of the deduction, and his unused amount is transferred to subsequent periods. Learn how this works in the next section.

Repeated declaration of 3-NDFL: will you need additional documents?

The concept of "submission of a repeated declaration" is not applied in tax legislation. From the point of view of the taxpayer, this may mean a repeated appeal to the tax authorities for the remainder of the unused deduction - a situation when several 3-NDFL declarations are submitted for once-incurred expenses related to the purchase of an apartment (primary and subsequent - for income received in the following periods for the first year of receipt of the deduction).

Some of the information in each subsequent declaration will be repeated (data on the taxpayer and on the purchased property), and information on the income received and personal income tax will change.

In this case, you will have to start collecting documents again - you need:

• fill out an application for the return of personal income tax;
• request new certificates 2-NDFL;
• issue 3-NDFL.

Copies of other documents (for example, an apartment purchase and sale agreement) may not be submitted again.

The video tutorial will help you write your income tax refund application correctly: "We draw up an application for the return of personal income tax (sample, form)" .

Can a 3-NDFL sample be used when buying an apartment when selling it?

The 3-NDFL declaration when selling an apartment is somewhat different in composition from 3-NDFL when buying it. The sample considered above can be used in such a situation, but only partially:

• only the title page can be left without adjustments (specifying the tax period);
• in section 1, similar codes KBK and OKTMO are filled in (the rest of the information is changing);
• section 2 and Appendix 1 are drawn up in a different way;
• instead of Appendix 7, the calculation for Appendix 1 is filled in.

To fill out the 3-NDFL declaration when selling an apartment, the same methods can be used as when registering 3-NDFL in other situations (you can use a special program, fill out the declaration form yourself, etc.).

Find answers to your questions in the rubric materials "Personal income tax for an apartment" .

Outcomes

When buying an apartment, the 3-NDFL declaration is filled out according to the algorithms regulated by the order of the Federal Tax Service on the basis of supporting documents (certificate of acceptance and transfer of the apartment, certificate of state registration of the right to real estate, payment receipts, etc.).

The balance of the property deduction can be carried over to subsequent periods. To do this, you need to re-collect the package of documents, draw up a declaration and submit an application to the tax authority.

This article will be useful to those individuals who are looking for a new sample form for filling out the 2019 3-NDFL certificate for the tax office.

Taxpayers will be able not only to find out which pages of the declaration must be drawn up without fail, but also learn how to do it correctly.

• You can download the 3-NDFL certificate form for free
• You can use an example of filling out a declaration at this.
• Download the program for registration of a new 3-NDFL certificate form.

A document such as a certificate on (or, in other words, a tax declaration) is required from individuals who claim to reduce the size of their taxable base or are obliged to pay additional funds to the state treasury. In 2019, you must use the certificate form, which was edited by the Federal Tax Service on 10/25/2017.

It should be noted that the 3-NDFL declaration is drawn up on the basis of a certificate drawn up according to the 2-NDFL model, which, as a rule, contains information on the amount of income and expenses of an individual. In addition, in order to fill out the declaration form, the taxpayer will need an identity document, as well as some other business papers.

First Help Page

The registration of the first page of the 3-NDFL form, as well as all other sheets, must be started with the taxpayer identification number. The line below you need to number the page. After that, several codes are written on the title page, which carry general information regarding the 3-NDFL certificate:

• Adjustment number. Such an indicator was introduced by the tax service so that the taxpayer could display how many times he submitted a 3-NDFL certificate for consideration for the current tax period. This numbering starts at zero. That is, if this happens for the first time, then zero must be put in the corresponding cell.
• Taxable period. Since there are tax periods of different duration, it is necessary to indicate the duration in the declaration form. Often this period is equal to one calendar year (in this case, code 34 is put down). Then, in a separate cell, the year for which the individual wants to reimburse or pay additional tax is written.
• Tax service. In order to quickly identify the addresses of tax inspectorates, each of them was assigned a specific code, which can be easily found in any Russian tax reference book. An individual needs to put down the code of the required inspection on the title page, and the 3-NDFL certificate will be sent to the exact address.
• State code. Since the tax inspectorate may require to provide a declaration not only from citizens of the Russian Federation, but also from foreigners, then the code of the individual's home country must be indicated in it (for Russians, this code is 643).
• Taxpayer category. As you know, different sizes of tax rates are established for the profit received from different types of activities. Therefore, it is necessary to indicate in the certificate what the individual is doing. If the taxpayer is an entrepreneur, then the code 720 is put, if the manager in the arbitration court - 750, if the private lawyer - 740, and so on.

After all the necessary codes are entered in the 3-NDFL certificate, an individual needs to take the document issued to him for identification, and rewrite the following data from there: full name, date and place of birth, details of the document itself (series, number , when and by what authority was provided to the taxpayer), coordinates of the place of residence, telephone number, as well as some other information.

Second sheet of letterhead

The second page of the 3-NDFL reference should be the so-called section number 1, included in the document form for fixing the amount of personal income tax. First of all, the taxpayer will need to note whether he makes an additional payment to the state budget (number one), reimburses material resources from there (number two), or fills out a certificate for other reasons (number three).

After that, on the basis of the 2-NDFL certificate issued by the head, the budget classification code (in the line with the code 020) and OKTMO (line 030) is indicated, and then the amount of the debt itself (line 040) or the amount refunded by the taxpayer is indicated (line 050 ).

Important! Do not forget to write your last name along with initials at the top of each sheet, and sign and date at the bottom, and put dashes in all cells of the certificate that were left blank.

The third page of the 3-NDFL form

The third sheet in the 3-NDFL certificate is section No. 2, intended for calculating the size of the taxable base, as well as indicating the amount of tax withdrawn from the income of an individual. First of all, the size of the tax rate with which the profit was levied is indicated (most often it is 13%), and then the type of income is selected from the three proposed options (in the line with the code 002).

After that, the total amount of the taxpayer's profit is put down, and a little lower - the amount subject to the withdrawal of personal income tax. In line 040, you need to record the total amount of all tax deductions accrued to the taxpayer using the 3-NDFL certificate, and in line 060 - the size of its tax base. And in the second paragraph of the section, only the amount of money subject to additional payment or refund will remain to be entered.

Sample sheet A design

We propose to consider a page of the form marked with the Russian letter “A” as a sample of filling out a new 3-NDFL certificate form for 2019. This sheet is devoted to the profit received by individuals on the territory of Russia. Sheet A is divided into several parts, each of which contains information regarding a separate source of profit. The taxpayer will need to enter the following parameters on this page of the form:

1. The size of the bet. Since the payment of personal income tax does not always imply the withdrawal of thirteen percent from the income of individuals, in a separate field it is necessary to note the size of the tax rate relating to a specific source of payment.
2. Codes. Since profit can be obtained not only as a result of an individual performing his direct duties, but also as a result of donation, sale of real estate, as well as other circumstances, it is necessary to indicate the type code. In addition, the identification code of the Russian source of payment, its OKTMO code and the code of the reason for registration are written.
3. Name. Also, the taxpayer must write the name of the source of his profit, if it is an organization, and if it is an individual, then indicate his full name.
4. Amounts. And the last thing to do is write down the four amounts. In line 070 - the total amount of profit, in line 080 - the amount of income subject to withholding tax fees, in line 090 - calculated personal income tax, and in line 100 - withholding tax.

You can familiarize yourself with all the other nuances regarding how to fill out a 3-NDFL certificate for filing with the tax service using a special instruction published to order No. ММВ-7-11 / 552.