An example of filling in 3 personal income tax professional deduction. I

Practice shows that in 2018 an even larger number of individuals chose to fill out the 3-NDFL statements on their income for 2017 not on paper, but electronically using special software. Therefore, we are considering in detail how to fill out 3-NDFL in the FTS program "Declaration 2017".

The current declaration form and new filling requirements have been taken into account

Immediately, we note that the program under consideration allows you to fill in 3-NDFL for 2017, taking into account all the requirements established by the basic order of the Tax Service of Russia dated December 24, 2014 No. ММВ-7-11 / 671 (hereinafter - Order No. ММВ-7-11 / 671 ) in the most recent edition - from 10/25/2017. Recall that they are assigned:

• 3-NDFL declaration form for 2017;
• electronic file format with this report;
• rules for filling out the declaration form.

Thus, in the "Declaration 2017" program, it is almost impossible to fill in 3-NDFL in 2018 in violation of the current requirements. After all, it is laid down:

1. The most up-to-date declaration form, similar to the paper version.
2. The corresponding filling algorithm, taking into account the presence of all mandatory details, as well as the latest changes to Order No. ММВ-7-11 / 671.

What does the application from the Federal Tax Service do

Before filling out the 3-NDFL declaration in the program, it is important to understand that it will automatically generate the declaration sheets necessary for your case based on the information you entered.

Simply put, the final version of your 3-NDFL will include as many sheets as needed. The FTS will automatically skip unnecessary applications.

The standard 3-NDFL form from 2018 includes 20 sheets. The final version will include them the least if you declare only income and do not declare deductions. But with deductions, the number of sheets will be larger.

After filling out 3-NDFL through the program, she herself will form sheets:

• for all taxable income from domestic and foreign sources;
• on income from entrepreneurship and private practice;
• data for calculating professional deductions for royalties, civil contracts;
• property deductions;
• data for calculating the tax base for operations with securities, financial instruments of futures transactions and taxable income from participation in investment partnerships;
• for calculating standard, social and investment deductions (+ losses on securities and financial instruments).

Most importantly, the instruction for filling out 3-NDFL through the program assures that the application is built-in:

• control of the entered data for their availability (required details);
• control of their correctness.

Where to begin

Find the following icon on your desktop and launch it:

As a rule, filling out 3-NDFL in the Declaration 2017 program does not cause great difficulties, since its interface is quite simple and straightforward. For example, the main screen you will have to work with looks like this:

In order to understand how to correctly fill out 3-NDFL in the program, it is important to understand the general principle: first, you drive in separate information, and then this application from the Federal Tax Service will bring them together. It's almost impossible to miss something. After all, if some mandatory data are missing, the program simply will not generate your 3-NDFL for 2017.

Our instructions on how to fill out 3-NDFL in 2018 in the program from the Federal Tax Service would be incomplete if we do not tell you about the main options that you will have to work with when filling out the report.

Toolbar

It looks like this:

This is access to various functions of the main menu. It is enough to click on the desired button once. If anything, the hint under the mouse arrow will help you figure it out. In fact, these are step-by-step rules for filling out 3-NDFL in the program.

Main menu

It looks like this:

When you select "File", a submenu will pop up with the following content:

Here, the rules for filling out the 3-NDFL declaration in the program from the Federal Tax Service of Russia allow:

An important instruction when filling out 3-NDFL in the program: if, after selecting the Create / Open / Save / Exit options, the request to save the changes was confirmed, but you did not enter the file name, a dialog will still appear asking for the name and location of the new file. That is, the entered data will not disappear anywhere.

When you select "Declaration", the following submenu will appear:

Please note: all these options are duplicated on the toolbar.

When you select the "Settings" item, you will see:

It allows you to enable or disable:

• showing the toolbar;
• display of labels under the buttons on the toolbar.

When you select the "Help" item, a submenu will appear:

• "Help" - call up comments to the program (can also be opened with the F1 key);
• "About the program" - its version and contacts of the technical support service.

Navigation bar

It shows the topic section that you fill out. It is enough to click on it once.

Please note that according to the instructions for the "Declaration" 3-NDFL program, some buttons may not be available. It depends on what conditions you initially set ("Setting conditions").

Main window

It is in it that you need to enter and edit the basic information that will go to the 3-NDFL report:

Note that, compared to last year's version of this program, in 2018 there was a field for specifying OKTMO (see above).

The internal instruction for filling out the 3-NDFL declaration in the program says that upon launching the application automatically generates an "empty" declaration. Moreover, at any time you can:

• save the entered data to disk;
• load a previously saved declaration;
• create a new one.

The title will show the name you gave the 3-NDFL file.

Entering basic information

Now about how to fill out 3-NDFL for 2017 in the program. The instruction suggests starting from the main window (see the picture above). Here they enter the main conditions (reason) for filling out this declaration.

If you are submitting the primary report 3-NDFL, put “0” in the “Correction number” field. In the opposite situation, the instruction to the program for filling out 3-NDFL for 2017 requires you to put down the figure for the next time you submit the revised declaration.

The OKTMO field has been introduced since 2013 instead of the OKATO field. Its value can be found in your IFTS.

The panel "There are incomes" as if logically separates the input of information. For her, detailed instructions for filling out 3-NDFL in the program are shown in the table below.

Keep in mind: the step-by-step filling of 3-NDFL in the program is organized in such a way that each of these points allows or denies access to the entry of the relevant information. If you have not selected any of the items, you can only enter data about yourself.

Now about how to correctly fill in the "Inspection number" field in the program for 3-NDFL. There shouldn't be any special difficulties here either. An up-to-date list of all Russian tax inspectorates (at the time of the release of your version of the program) is already attached to this field (see the figure below). It is enough to press the button "...":

However, how to fill out 3-NDFL using the program, if your tax authority is suddenly not on this list? The Federal Tax Service assures that it can be edited independently in any text editor.

Inspections refactor quite often, so they change their code. If a year ago you applied to the IFTS (conditionally with the code 7777), this does not mean that you should add it to the list. First, find out if it has changed the name and code. Perhaps it is already in the reference book, but under its new code - conditionally 7778.

The second approach to filling in 3-NDFL through the "Declaration" program in this part is to use the built-in mode for updating the list of inspections. True, it is more complex: you need to independently download the archive from the Internet and unpack it to the appropriate place.

Note that, unlike last year, it is not necessary to indicate the exact address of residence, including abroad, since 2018.

In general, how to fill out a 3-NDFL declaration through the program for these columns is fully consistent with the design of the title page of this form in paper form.

If you previously managed to fill out 3-NDFL using the "Declaration" program of previous versions (2002 - 2016) and there was a file with information about yourself, you actually freed yourself from the need to fill in most of the data about yourself. Just open the old file in a new program: past income will be ignored and personal information will be retrieved. This will save time on filling out the report.

The country code should be given according to the All-Russian Classifier of the World Countries (OKSM). If there is no citizenship / nationality at all, then in the "Country Code" field, indicate the state that issued the identity document.

The TIN field is mandatory only for individual entrepreneurs. Other individuals may not do this.

The next main tab is “Income received in the Russian Federation”. There are 4 screens for input here. Switching between them takes place using the numeric buttons with personal income tax rates at the top of the main window (see the figure below).

Note that the screens are divided into rates: 13, 9, 35% (Sheet A of the declaration). At the same time, dividend income, which since 2015 has been at a rate of 13%, is shown on a separate screen (green “13”).

And for non-residents, there is a different set of tax rates: 30, 15 and 13 percent.

Add a payout source using the "+" button, delete "-", and edit - the lowest button (see figure).

The button "..." opens the directory of income (deductions, if a deduction is made for this income, otherwise this button is unavailable). Selecting a deduction will automatically add the corresponding sheets to the 3-NDFL.

The success of how to work with the program for 3-NDFL largely depends on the quality of filling out the 2-NDFL certificates. The FTS advises not to forget to fill in the total amounts for the source of payment (these are clauses 5.2 - 5.4 of the certificate form). When the source of income has not calculated the taxable income and tax, you need to do it yourself.

Features for individual entrepreneurs

Businessmen fill out 3-NDFL for 2017 in the program according to the same principle, but in different windows. According to the principle of Sheet “B” of the paper declaration:

Pay attention to the option "There are documented expenses." It allows you to enter data on them. There are 2 options:

1. Documented costs.
2. Calculation of expenses at the standard (20%) rate relative to income.

In addition, individual entrepreneurs must indicate their OKVED code. He is chosen from the reference book fastened to the program. When searching for the correct code, some sublevels for a specific activity may not be listed.

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A sample of filling out 3-NDFL may be needed if you need to pay tax on income for the past year or return personal income tax. For this, a declaration is submitted to the IFTS. Consider the algorithm for filling out the 3-NDFL declaration, as well as a sample of filling out the form.

When it is necessary to draw up and execute 3-NDFL

Drawing up a 3-NDFL tax return may be needed in 2 cases:

• If in the reporting year income was received from which tax was not withheld (for example, from the sale or lease of property, from entrepreneurship, donations, winnings). In this case, you need to find out how to correctly fill out 3-NDFL on income from which you need to pay tax. In this case, it is desirable to find an appropriate sample of filling 3-NDFL.
• If in the reporting year personal income tax was paid in excess (and there is no way to return it through a tax agent) or expenses are incurred for which personal income tax can be reimbursed from the budget (property or social deductions). In this situation, it is important to understand how to fill out 3-NDFL so that there are no problems with the tax refund. It will be useful to familiarize yourself with a sample of filling out 3-NDFL for the corresponding deductions.

Rules and procedure for submission of 3-NDFL

How to fill out a 3-NDFL declaration on income received? If the registration of the 3-NDFL tax return is carried out on income, it must necessarily contain sheets related to income. Example - appendix 1 of the 3-NDFL declaration for income received in the Russian Federation. If for these incomes it is possible to use the right to deductions, you need to fill in the sheets corresponding to these deductions.

The declaration must be accompanied by documents confirming the correctness of filling out the 3-NDFL declaration, as well as copies of documents giving the right to deductions.

The declaration is drawn up separately for each calendar year and no later than April 30 of the next year (unless it is a day off) is submitted to the IFTS. If, for some reason, for any of the past 3 years (from 2016 to 2018) it has not been submitted, you need to fill out 3-NDFL for the corresponding period, using the 3-NDFL filling template that is relevant for the corresponding year and the instruction corresponding to this year to the 3-NDFL declaration, and submit the finished report to the tax office.

Income Tax Refund Instruction

What are the rules for filing a 3-NDFL tax return to receive a tax refund? If you need to fill out a 3-NDFL declaration in order to receive tax refunds from the budget, sheets for income paid by a tax agent (agents) are filled in, as well as sheets for deductions giving the right to a tax refund.

The declaration must be accompanied by documents confirming the correctness of the data on income (certificates in the form 2-NDFL) and deductions, as well as copies of documents confirming the right to them.

For more information about the documents required to receive a deduction, read the materials:

• "Documents for tax clearance when buying an apartment in 2018-2019";
• "Documents for obtaining a tax deduction for treatment."

Where to get the declaration form for 2016, 2017 and 2018

Filling in the 3-NDFL tax return for the corresponding year must be done on the form that was valid for that year, and according to the filling rules that accompanied each of the forms. These rules, which are, in fact, a description of the step-by-step filling of the 3-NDFL declaration, are contained in each of the documents that approved the form for the next year.

Over the past 3 years, the form of the 3-NDFL declaration has changed annually. Thus, in 2019 you may need:

• sample 3-NDFL declaration for 2016;
• certificate 3-NDFL sample of 2017;
• sample certificate 3-NDFL 2018.

You can find these forms and find out how to fill out the 3-NDFL declaration for each of the listed periods on our website. Here you can also see a sample of filling out a 3-NDFL tax return for each year:

• a sample of filling out the 3-NDFL declaration of 2016;

Declaration form 3-NDFL for 2016, see.

• sample filling 3-NDFL 2017;

The 3-NDFL declaration form for 2017 can be downloaded.

• example of filling in 3-NDFL 2018.

We have provided the 3-NDFL declaration form for 2018 below.

If the taxpayer has a personal account on the IFTS website, you can fill out the declaration directly in it, focusing on the sample of filling out the 3-NDFL declaration posted here.

Our experts have also prepared a material on how to fill out 3-NDFL in 3 years.

The last declaration form on which you must report for 2018 was approved by order of the Federal Tax Service of Russia dated 03.10.2018 No. ММВ-7-11 / [email protected]

You can download it on our website.

How to fill out 3-NDFL correctly: declaration form, example of filling

How to fill out the 3-NDFL declaration correctly? The following sequence of actions must be observed:

• Find the declaration form for the relevant year. Collect all the necessary documents on the basis of which data will be entered into the declaration. In particular, the procedure for filling out a 3-NDFL declaration to receive tax refunds from the budget provides for the use of information from certificates of income from places of work in the 2-NDFL form.
• Select the sheets to be filled out from the declaration.
• Find in reference and legal databases or on the Internet at the request "3-NDFL tax return sample of filling out" an example of filling out a 3-NDFL declaration for your situation and fill out the declaration.

If the declaration is filled out on the website of the Inspectorate of the Federal Tax Service, in the personal account of the taxpayer, then the required declaration sheets for the relevant situation will be selected automatically. Thanks to the system of prompts available in your personal account, you can do without looking for a sample of filling out 3-NDFL.

To generate a report, you can also use the program for filling out the 3-NDFL declaration, available on the IFTS website.

Example

Artemenko Ruslan Nikolaevich in 2018 bought an apartment for 3,500,000 rubles. To settle accounts with the seller Artemenko R.N. issued a mortgage in the amount of 1,001,387 rubles, the rest of the funds he paid from personal savings. At the end of the year, Artemenko R.N. issued a 3-NDFL declaration for property deduction. First of all, he filled out the title page.

Artemenko recorded income data in Appendix 1 of the 3-NDFL declaration.

In 2018 Artemenko R.N. received income from:

1. LLC "Alternative" in the amount of 90,008.07 rubles, of which the taxable base is 56,408.07 rubles, from which personal income tax was withheld in the amount of 7,333 rubles.
2. LLC "Sigma 21 century" in the amount of 78,085.27 rubles, of which the employer withheld personal income tax in the amount of 10,151 rubles.

He transferred the final information to section 2 of the form:

A sample filling out the 3-NDFL declaration can be downloaded from the link below.

How to make a 2-NDFL certificate

Outcomes

A 3-NDFL declaration can be submitted for the last 3 years to recover income tax from the budget. For each year, you must complete the form that was valid for that tax period. For 2018, the declaration is submitted in the form approved by order of the Federal Tax Service of Russia dated 03.10.2018 No. ММВ-7-11 / [email protected]

Instructions for filling out a declaration in the form 3-NDFL video lessons on filling out the 3-NDFL declaration

Filling in an individual's income tax return is not an easy task. It is necessary to take into account all the little things and then correctly reflect all the data in the report. That is why at the beginning of each year the most popular question in the tax authorities is "Where can I find an inspector who will help fill out the 3-NDFL tax return?"

Tax inspector of the Tyumen region Ekaterina will tell you:

How to correctly and quickly draw up a declaration in the form of 3-NDFL.

Before starting the lesson, a little clarification. There are a number of cases in which it is necessary to draw up a declaration in the form of 3-NDFL.

For example, if in 2012 you worked on the basis of a contract, sold a car or an apartment, won a prize in a lottery or sold shares at a profit, you must submit a declaration by April 30, and pay tax on the amount of income. For example, the sale of real estate in 2013, then no later than April 30, 2014, you must submit a declaration on the form 3-NDFL. (This applies to properties that have been owned for less than three years).

For late submission of the declaration, fine - not less than 1000 rubles.

It is easy to check yourself whether or not there is an obligation to submit a declaration. A service has been published on the website of the tax service of the Federal Tax Service, which will make it possible to clarify whether or not you specifically need to submit an income statement.

Many taxpayers have the opportunity to receive a social, standard or property deduction - you can file a 3-NDFL declaration throughout the year. This is your right, not your obligation.

So, to summarize:

Those who claim their right to deduction can bring statements all year round.

By the way, having a duty is more important. If you were given a car, sold it and bought an apartment for the first time in your life, you have the right to a property deduction, but first you must report your income, that is, you must submit a tax return by April 30, 2013.

Let's go back to the video tutorial. It will consist of several parts. The lesson is interactive - that is, you can choose the part of it that you need.

Part 1 - introductory (If you read the text above, then you can skip)

Fine! Now you know how to navigate the video course.

Let's figure it out - what you need to correctly draw up a declaration in the form of 3-NDFL A specialized program, documents and a chocolate bar to make the process of drawing up a declaration more pleasant.

nalog.ru

It is absolutely free for users and allows you to make a report correctly - on the correct form, without errors in calculations. It is she who is used in video tutorials.

Documents.

It all depends on the reason for drawing up the tax report - income or deduction. And yet - you should have at hand:

- The passport,

- Certificate in the form 2-NDFL (the employer must issue it to you),

- Payment documents (receipts, receipts and cash receipts, bank statements) - everything that confirms the fact of payment or receipt of the amount,

- The right establishing documents - on the basis of which you received or paid the amount reflected in the payment documents.

- Documents for obtaining this or that deduction may be specific.

A detailed list of documents for each type of deduction can be found on the official website of the Federal Tax Service in the section "Personal Income Tax" under the heading "Tax Deductions": nalog.ru

Part 2.

Part 3. How to download a program for filling out a declaration in the form of 3-NDFL

Part 4. The video itself is an instruction on how to correctly fill out a declaration in the form of 3-NDFL

Part 5. Filling out a declaration in the form 3-NDFL for obtaining property tax deduction

Thank you very much to the Inspectorate of the Federal Tax Service for the Tyumen Region for the prepared clear and detailed instructions:

nalog.ru

Instructions for filling out the 3-NDFL declaration in the program for 2013

The following instructions for filling out 3-NDFL for 2014 are drawn up on Treatment and Education of One Child:

The following instructions for filling out 3-NDFL for 2012 are drawn up on Sale of Cars (The Income code in all returns for all years is the same 1520, so the filling will be the same):

In the following instruction:

standard deduction for 1 child,

deduction for treatment,

investment deduction

and property deduction for an apartment:

How to fill out deductions in the 3-NDFL declaration? This article will help to answer this question, as well as a selection of materials from our site. Tax deductions in 3-NDFL are filled in according to special algorithms, taking into account the conditions for their application established by the Tax Code of the Russian Federation. Consider the algorithm for filling out a 3-NDFL declaration for deductions.

What are tax deductions in the 3-NDFL declaration, why are they needed and who can claim them

For the purposes of filling in 3-NDFL, it is customary to understand a tax deduction as a decrease in income received by an individual or individual entrepreneur, from which income tax is paid. The same term denotes the return of previously paid personal income tax in situations provided for by the Tax Code of the Russian Federation (in connection with the purchase of property, expenses for training, treatment, etc.).

A person who:

• is a citizen of the Russian Federation;
• has taxable personal income tax (13%) income.

Deductions allow you to reduce the tax burden on an individual (reduce income tax payable or return part of the previously paid personal income tax).

The Tax Code provides for 5 types of deductions:

• standard (Article 218 of the Tax Code of the Russian Federation);
• property (Article 220 of the Tax Code of the Russian Federation);
• social (Article 219 of the Tax Code of the Russian Federation);
• professional (Article 221 of the Tax Code of the Russian Federation);
• associated with the transfer of losses from transactions of individuals with securities (Article 220.1 of the Tax Code of the Russian Federation).

For current changes in the legislation on tax deductions for personal income tax, see the heading of the same name "Tax deductions for personal income tax in 2018-2019"

Each deduction has its own characteristics and can be applied only subject to the conditions specified in the Tax Code of the Russian Federation. Next, we will tell you how to fill out certain types of deductions in the 3-NDFL declaration.

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.

How to fill in standard deductions in 3-NDFL

Standard tax deductions are provided to certain categories of individuals (“Chernobyl victims”, disabled people from childhood, parents and guardians, depending on the number of children, etc.).

Learn more about standard deductions.

In 3-NDFL, information on standard deductions is given from the data of the 2-NDFL certificate and is necessary for the correct calculation of the amount of personal income tax (its part returned or paid to the budget).

We will consider filling out information in 3-NDFL about standard tax deductions using an example.

Example 1

Stepanov Ivan Andreevich bought an apartment in 2018 and decided to return part of the personal income tax. To do this, he filled out 3-NDFL using the Declaration 2018 program posted on the FTS website.

To enter information into 3-NDFL after filling in the initial data (about the type of declaration, the IFTS code, personal data and other obligatory information), in the "Deductions" section, Stepanov I.A. put a tick in the following fields:

• "Provide standard deductions";
• “There is neither 104 nor 105 deductions” (which means that Stepanov I.A. does not have the right to a deduction of 500 or 3,000 rubles per month, provided to the categories of persons specified in clause 1 of article 218 of the Tax Code of the Russian Federation);
• “The number of children per year did not change and was” - from the list, IA Stepanov chose the number “1”, which means that he has an only child.

For the opinion of the Ministry of Finance on the "child" deductions "see the message" Child from first marriage + spouse's child + common: how many deductions are due to an employee? " .

How the "Deductions" section looks after filling out, see the picture:

In order for the program to calculate the amount of standard deductions and form the necessary sheets in 3-NDFL, Stepanov completed another section - "Income received in the Russian Federation" - as follows:

As a result of filling in these sections in the declaration, the program generated Appendix 5with information about the total amount of standard tax deductions provided to Stepanov I.A. at his place of work. The program calculated the total amount of deductions, taking into account the limit on the amount of income established by the Tax Code of the Russian Federation, within which standard "child" deductions are provided.

Fragment of completed application 5 For information on the total amount of standard deductions and the number of months they are provided, see below:

Explanation of information in Appendix 5:

• deductions for 1 child in the amount of 7,000 rubles. (1,400 rubles / month × 5 months);
• deductions are provided for 5 months. - the period from January to May 2018 (while the cumulative total income from the beginning of the year has not exceeded RUB 350,000).

The article will tell about the nuances of 3-NDFL registration "A sample of filling out a tax return 3-NDFL" .

Reflection of social deductions in 3-NDFL (in the amount of standard deductions)

The Tax Code of the Russian Federation provides for 5 types of social tax deductions (see diagram):

Let's change the conditions of the example (while saving the data on income and standard deductions entered into the program), described in the previous section, to clarify the rules for filling out social deductions in 3-NDFL.

Example 2

Stepanov I.A. paid for his advanced training courses in 2018 in the amount of 45,000 rubles. In the 3-NDFL declaration, he declared his right to return personal income tax in the amount of 5,850 rubles. (RUB 45,000 × 13%).

To reflect the social deduction in 3-NDFL, Stepanov I. A. completed the section "Deductions" in the following order:

• ticked the Grant Social Tax Deductions box;
• in the subsection "Amounts spent on your training" indicated the amount of 45,000 rubles;
• the rest of the fields are left blank.

After entering the data, the completed section "Deductions" in the program began to look like:

Dedicated to social and standard deductions, Appendix 5 of the 3-NDFL declaration began to look like this (reflection of the amount of standard and tax deductions):

For new tax deduction codes, see article "Codes of tax deductions for personal income tax - table for 2018 - 2019" .

Nuances of using the right to deduction (year of commencement of use, deductions for previous years, where 3-NDFL is filed with deductions)

An individual who wants to use his right to deduction must take into account that:

1. For 2018, 3-NDFL is submitted in the form approved by order of the Federal Tax Service dated 03.10.2018 No. ММВ-7-11 / [email protected] You can download the form.

2. The year in which the deduction began to be used is the year for which the personal income tax was first returned.

3. The need for deductions for previous years may arise if an individual returns personal income tax for several years (for example, when buying a home in installments) or the individual learned about his right to a deduction later than the period of obtaining the right to it.

Cm. "Tax deduction when buying an apartment on a mortgage (nuances)" .

4. Separate tax deductions can be obtained both from the tax office and from your employer. In the first case, 3-NDFL must be submitted to the inspectorate at the place of residence.

Outcomes

The tax deduction in the 3-NDFL declaration is reflected in the event that the taxpayer has income taxed at a rate of 13% and it belongs to the categories of persons specified in the Tax Code of the Russian Federation who are entitled to a deduction.

Deductions in 3-NDFL are reflected on special sheets depending on the type (standard, social, property, etc.). Filling in the declaration without errors will help the program posted on the FTS website, which detects errors and calculates tax to be returned or paid.

Declaration program, instructions for filling in for individuals.

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

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

Also, when buying an apartment, every person has a legislatively enshrined opportunity to receive a tax deduction, saving on the payment of personal income tax. But for this, again, you need to submit a 3-NDFL declaration. And we already have an interest in the correct filling and submission of this declaration.

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

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

Dear Readers! If you have not found the necessary information on a particular issue on our website, ask it online by phone:

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

Here you may think that filling out the 3-NDFL declaration is difficult, it is not clear that you have never done this and will definitely make a huge number of mistakes. I want to reassure you of this. Yes, filling out the 3-NDFL declaration is quite painstaking and will require some of your efforts. But there are special software tools that make it much easier to fill out this declaration.

In this article, we will talk about filling out a 3-NDFL declaration in the free program "Declaration 2016", distributed on the website www.nalog.ru of the Federal Tax Service of the Russian Federation.

(If you need to fill out 3-NDFL declarations for previous years, then on this site you can find the programs "Declaration 2015", 2014, etc. to fill out declarations for the corresponding year. I advise you to use exactly the program in the name of which the year is indicated , for which you want to submit the declaration. The programs, although they are similar in interface, are still different, because every year there are changes in the form of the 3-NDFL declaration.)

Sample application 2017 for a refund of the paid amount of taxes

Sample application for registering an online cash register,

The new form of the declaration in the form of 3NDFL for 2017 -

Updated program "Declaration" for 2017, detailed filling -

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

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

Launch the Declaration 2016 program and proceed to filling in the first window.

Setting conditions

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

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

If you know the number of the IFTS, select it in the "Directory of inspections". Otherwise, and, having indicated your address in the browser window that opens, you will see the number of your IFTS.

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

• Taxpayer sign. By default, "Other individual" is selected. Belong to some other specified category, choose it.

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

We have filled in the window "Setting the conditions" of the program "Declaration 2016". We pass to the next window "Information about the declarant".

Information about the declarant

We select the next window of the Declaration 2016 "Information about the declarant" program and proceed to enter our personal data.

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

1 Surname, name, patronymic

3 Your date of birth

4 Place of birth

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

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

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

A sample application for the transfer of wages by the organization to the employee card -

This tab contains your address of residence in the Russian Federation.

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

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

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

Income received in the Russian Federation

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

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

• In the first tab, fill in the data on your income taxed at a rate of 13% (excluding dividends). This includes all income received from your employer, income from the sale of an apartment, car, cottage, garage, etc. and your other income not related to the other three tabs.
• Dividends. If they were received before 01/01/2015, then they are taxed at a rate of 9% and contribute to the second tab
• If you have winnings or prizes from participation in games, contests or promotions, then these incomes are taxed at a rate of 35% and are entered in the third tab
• Dividends received after 01/01/2015 are taxed at a rate of 13% and information about them is entered in the fourth tab.

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

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

3. If you have standard tax deductions, and they are applied to you by this employer, check the box “Calculate standard deductions by this source”. This information can also be seen in the help 2-NDFL in section 4 “Standard, social, etc. deductions ".

4. We transfer our data to the "Declaration 2016" program to the "Information on income" window

In items 5 and 6, select the income code.

The most commonly used income codes are:

2000 is your salary, incl. prize;

2012 - vacation payments;

2300 - benefits for temporary disability (sick leave).

At the same time, we indicate the month of receipt of income as a figure (January - 1, February - 2, ..., December - 12).

8. We finish filling out this area of \u200b\u200bour future 3-NDFL declaration by entering information about the tax base, calculated and withheld personal income tax. Again, all this information is transferred from the 2-NDFL certificate (section 5) to the Declaration 2016 program.

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

We add one more source of payment and call it "Apartment sale" It is often recommended to indicate the buyer here. Therefore, finally, our source of payment is indicated as "Sale of an apartment to Ivanov II."

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

We select the code 1510 - Income from the sale of residential buildings, apartments, rooms, summer cottages, etc. (except for shares).

We indicate the amount from the contract for the sale of the apartment.

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

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

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

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

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

So, we have finished filling out the income tab of your 3-NDFL tax return.

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

Deductions

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

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

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

1 If you are applying for standard tax deductions, then put a tick in the appropriate place.

2 If you belong to the category of citizens claiming a deduction under the code 104 (Article 218, clause 1, clause 2 of the Tax Code of the Russian Federation) or code 105 (Article 218, clause 1, clause 1 of the Tax Code of the Russian Federation), put a tick in the appropriate place. If you don’t apply, also make a mark.

3 Deduction per child. In this paragraph, indicate how many children you have. If you have a large family, indicate how many children you have, starting from the third. If there are children with disabilities, also indicate this. If during the year you have an addition in the family, then uncheck the corresponding category of children and indicate the number of children in the columns.

For example, at the beginning of the year you had one child, and another child was born in May. Then we uncheck the box about the constant number of children. And we put down manually from January to April - 1 child, from May - 2 children.

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

We are done with standard deductions and move on to social deductions.

1. We make a note on the provision of this type of deduction, if we apply for them.
2. In clauses 2 - 5 we indicate the amounts that were spent on treatment, education for our own and children, voluntary insurance, etc.

Do not forget to document your expenses.

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

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

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

3 Object name - apartment (house, room, etc.)

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

5 Sign of the taxpayer - the owner of the object (or other)

6 The address of the property is indicated here.

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

8 This item is filled out if you bought an apartment before 01.01.2014. Then you indicate the share that you own. If after 01.01.2014. this field is not active.

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

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

Click YES and proceed to filling in the final window.

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

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

12 The amount transferred from the previous year is equal to the difference between the total value of the property and deductions for previous years (see previous 3-NDFL declarations). In this example, the total cost of an apartment is 1,000,000, in previous years a deduction of 300,000 was received. So 1,000,000 - 300,000 \u003d 700,000 remain. If this is your first 3-NDFL declaration, then in clause 12 there will be an amount equal to the value of the property.

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

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

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

Verification:

To select the item of the main menu: Declarations - Check.

If the check did not find any errors, proceed to printing and saving the file:

Declarations - Printing and Declarations - Export to xml.

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