From time to time there come times in our lives when we need a 3-NDFL declaration. Not all taxpayers know how to fill it out. And the fear of messing something up discourages people from doing this. However, everything is not so scary. The main thing is to be careful when filling out and not to be nervous. And within the framework of this article, we will try to explain in detail when a 3-NDFL declaration is needed, how to fill it out and how to simplify this process.
In what cases is a declaration needed?
The main income of the citizens of our country is wages. It is subject to a 13% tax. His employer transfers it to the Federal Tax Service. Therefore, ordinary people do not need to fill out anything and submit anything. But there are a number of cases when 3-NDFL is necessary:
- Sale of property (car, apartment, land, etc.) owned for less than three years.
- Receiving winnings and gifts from people who are not close relatives.
- Receiving income from business, lawyer, notary, etc. activities.
- Making a profit under civil contracts (for example, renting out housing).
- Receiving a tax deduction.
In what form can you fill out and submit 3-NDFL?
Currently, there are several options for filling out the document. This can be done by hand on special forms. They can be purchased from the Federal Tax Service or printed on a printer. You can “type” it yourself on your computer and then print it out. In addition, there is specialized software that helps with filling out. IN in this case you need to enter the initial data, the program will perform all the calculations itself, and you will have a ready-made 3-NDFL declaration in your hands. How to fill it is a matter of taste and skill. You can submit a document during a personal visit to the tax authority at your place of residence (registration), by mail or electronically via TKS (via the Internet). But it is worth considering that each case is individual, and any method may be unacceptable. For example, it is impossible to send supporting documents for a property deduction declaration via telecommunication channels.
General filling rules
- When filling, blue or black ink is used.
- If the declaration is printed on a printer, only one-sided printing is possible.
- There should be no corrections or deletions.
- When stapling and printing the declaration, barcodes and all data must not be deformed or lost.
- Each indicator has its own field with a certain number of cells.
- All monetary amounts are indicated in rubles and kopecks, except for income amounts in foreign currency before their conversion into the ruble equivalent.
- The tax amount is indicated in rubles, kopecks are rounded (up to 0.5 rubles - downwards, 50 kopecks and more - up).
- All fields must be filled in from the leftmost cell. One character - one cell.
- If the OKATO (OKTMO) value has less than 11 digits, zeros are entered in the free right-hand cells.
- On each page, in the space provided, the TIN, as well as the surname and initials of the taxpayer, are indicated.
- On each page, the date and signature of the individual are placed at the bottom in the appropriate fields.
Required pages
3-NDFL contains a title page, 6 sections, as well as sheets A, B, C, G (1, 2, 3), D, E, G (1, 2, 3), Z, I. At first glance, they so many. But in reality, not all of them are needed. The number of pages to fill depends on each specific situation. The title page and section 6 must be completed. The remaining pages are as necessary. We will not describe in what cases this or that sheet is needed, because Each page of the form is titled and makes it clear when it is due.
Title page
Let us consider in order all the fields of the title page, consisting of two pages. Both are required.
1. As was already written above, you must put the TIN at the top.
2. Next comes the correction number. If a declaration for a given period is submitted for the first time, a zero is entered in this field. If during the check some inaccuracies were found, then you need to fill out the document again. The adjustment number in this case is the serial number of the clarifying declaration. That is, for example, if changes were made only once, we put the number “1”; if twice, then we put a two, etc.
3. The next field is “Tax period (code)”. 3-NDFL is always submitted at the end of the year, so this field will always contain the code “34”.
4. “Reporting tax period.” The year for which the declaration is being submitted is entered here. It should be noted that upon receipt of any application, it must be completed no later than April 30 of the following year. For example, if you sold a car in 2014, then by the end of April 2015 you must submit a 3-NDFL declaration. How to fill in this field in this case? The year 2014 is entered here. If you are collecting documents to receive a tax deduction, then you can submit a declaration at any time during the year, not only for one, but also for the three previous periods. Accordingly, in 2014 you can submit 3-NDFL to the Federal Tax Service in three copies - one for each reporting tax period: 2011, 2012, 2013.
5. “Tax authority” - the four-digit code of the Federal Tax Service of your area. It can be found in any branch at information stands or through help services.
6. “Taxpayer category code.” Basically, the number “760” is entered here, indicating another individual declaring his income or claiming a tax deduction. But there may be other options:
- 720 - individual entrepreneur.
- 730 - persons engaged in private practice, incl. notaries.
- 740 - lawyers who are founders of a law office.
- 770 - an individual entrepreneur who is the head of a peasant farm.
7. “OKATO code.” We have already talked about it above. It is also quite easy to recognize him. It is also posted on information boards at the tax office.
9. The first page of the title page is then divided into two columns. You only need to fill out the left side. If the documents are provided personally by the taxpayer, then we put the number “1” at the top of the column. If this is done, then below you need to write the name of the representative and the name of the authorizing document.
10. Now move on to page 2 of the title page. Personal data is also entered here: address, series and when it was issued and by whom it was issued. There are a few codes worth paying attention to:
- Availability of citizenship - citizens of the Russian Federation put the number “1”, stateless persons - “2”.
- The country code is set to “643”
- The document code is “21”, because In the vast majority of cases, a passport is required.
- “Taxpayer status” - residents put one, non-residents - two.
In the age of information technology, it is much easier to use specialized software. There are currently several programs, but the most accessible and easy to use is the Declaration 20__ software. A separate version must be installed for each year. It is officially and freely distributed through the official website of the Federal Tax Service, so that the 3-NDFL declaration is not difficult for citizens. We will now look at how to fill out the “Declaration 2013” program as an example. When opening the program, we see the “Set Conditions” window. It is here that you need to enter all the values mentioned above.
To enter the taxpayer’s personal data, you need to click the “Declarant Information” button. Please note that this window has two tabs: and information about your place of residence. Their icons are located above the “Name” block. Both must be filled out.
At this point, we consider the title page completed. Then you can move on to the main sections. It is impossible to consider all cases of filling out a declaration in one article, so we will focus on the most common ones.
Sale of property
Having entered your personal data, go to the “Income received in the Russian Federation” button. Here we see three tabs: “13”, “9”, “35”. We are interested in the first one, because You will have to pay 13% on income from the sale of property. This should be reflected in the 3-NDFL declaration. How to fill out when selling a car? To do this, in the open tab “13” you need to click on the plus sign. The “Payment Source” window will open. In the “Name of payment source” field, you can write: “Car sale.” We leave the remaining fields blank. The system will issue a warning that the OKTMO code is empty. In this case, you can skip it. Next, go down to the bottom field and click on the plus sign already there. The “Income Received Information” window will open. First you need to select an income code. For selling a car it is “1520”. Next, enter the sales amount. And pay attention to the item “Deduction code”. It is needed in order to reduce the amount of tax. So, if you have owned the car for less than three years, you can reduce the tax base by 250,000 rubles or by the cost of the car upon purchase. The corresponding amount must be entered in the “Amount of deduction (expense)” field; naturally, it should not exceed the income from the sale. Next, you need to calculate the tax base and the tax itself and enter the data in the totals section. This is how the 3-NDFL declaration is filled out. How to fill out when selling an apartment? Actually, exactly the same. Only the income code will be “1510” or “1511”, depending on whether you owned the entire apartment or only part of it. And the deduction, of course, will be different. It is worth noting that in this section it is necessary to enter all income received in the reporting year, except for wages, if the purpose of the declaration is not to obtain a social or property deduction.
Social deduction
Often we are faced with the need to return the tax paid in the case of education, pension insurance or treatment. In this case, you will also need a 3-NDFL declaration. How to fill out the year 2013 for treatment or training? Here we will need a 2-NDFL certificate received at work. You need to fill out your income information. The principle is the same as described above. But all codes and amounts are taken from the certificate. Income is recorded in this program for each month separately. If the employer used standard deductions, you need to check the appropriate box. Next, click on the “Deductions” button. We open the standard deductions tab. Data is also entered here from the 2-NDFL certificate. Now we need a social deductions tab to create a 3-NDFL declaration. How to fill out the year 2013 for dental treatment, for example? It is enough to enter the total amount in the “Treatment” or “Expensive Treatment” field, depending on the category of the services provided to you. The declaration is filled out in the same way in case of tuition on a paid basis.
Buying a home
When buying a home, the 3-NDFL declaration is also useful. Now let's see how to fill out the property deduction for 2013. Everything regarding the title page, income, standard deductions remains the same. But now we need an additional tab - “Property deduction”. All data is entered here from existing documents: purchase and sale agreement, registration certificate, loan agreement. When information about the purchased property is filled in, you must click on the “Proceed to enter amounts” button. If this type of declaration is not submitted for the first time, data from previous years may be needed. They can be found either from or from the previous 3-NDFL.
What will we get after filling it out?
When all the data has been entered into the program, you need to click the “Save” button and select a storage location. After this, you can preview what happened by using the appropriate button. And then print it out. You can correct the data at any time if you find an error. The program itself will calculate the amount of tax to be paid or refunded and fill out the final sections. Only those sheets that are needed will be printed. All you have to do is sign, date and submit the documents to the tax authority.
Afterword
In conclusion, I would like to advise you not to be afraid of such a document as the 3-NDFL declaration. We looked at how to fill out for 2013 as an example. Other reporting periods are not much different. In any case, handling this software is quite simple, the main thing is to pay attention to this matter. Then your documents will be filled out correctly.
In this section we will provide examples of filling out the 3-NDFL declaration for various situations. All filling samples are available for download in .pdf format.
You can also fill out the 3-NDFL declaration directly on our website in 15-20 minutes by answering simple questions: Fill out 3-NDFL online.
Sample of filling out the 3-NDFL declaration for 2016 when selling an apartment
Example description: In 2016, Ivanov I.I. sold an apartment that he owned for less than three years for 1 million rubles. The entire cost of selling the apartment was covered by the standard deduction upon sale (max. 1 million rubles). Accordingly, according to the results of the declaration, Ivanov I.I. does not have to pay income tax.
Sample of filling out the 3-NDFL declaration for 2016 when selling a car
Example description: In 2016, Ivanov I.I. sold the car, which I owned for less than three years, for 500 thousand rubles. Ivanov I.I. there were documents confirming the purchase of the car for 400 thousand rubles. Accordingly, according to the results of the declaration, Ivanov I.I. must pay income tax in the amount of 100 thousand rubles. x 13% = 13 thousand rubles.
Sample of filling out the 3-NDFL declaration for 2016 for a tax deduction when buying an apartment
Example description: In 2016, Ivanov I.I. bought an apartment worth 2 million rubles. In the same year Ivanov I.I. worked at Tulip LLC, where his annual income amounted to 3 million rubles. (390 thousand rubles of income tax were paid). Based on the results of the declaration, Ivanov I.I. 260 thousand rubles must be returned from the budget.
Sample of filling out the 3-NDFL declaration for 2016 for a tax deduction for education
Example description: In 2016, Ivanov I.I. paid for the child’s education at school for a total of 40 thousand rubles. In the same year Ivanov I.I. worked at Tulip LLC, where his annual income amounted to 1 million rubles. (a total of 130 thousand rubles of income tax was paid). Based on the results of the declaration, Ivanov I.I. 5,200 rubles must be returned from the budget.
Sample of filling out the 3-NDFL declaration for 2016 for a tax deduction for treatment
Example description: In 2016, Ivanov I.I. I paid 100 thousand rubles for my treatment at the dental office. In the same year Ivanov I.I. worked at Tulip LLC, where his annual income amounted to 1 million rubles. (a total of 130 thousand rubles of income tax was paid). Based on the results of the tax return, Ivanov I.I. 13,000 rubles must be returned from the budget.
Sample of filling out the 3-NDFL declaration for 2015 when selling an apartment
Example description: In 2015, Sidorov S.S. sold an apartment that he owned for less than three years for 3 million rubles. At the same time, Sidorov S.S. there were documents confirming the purchase of an apartment for 1.5 million rubles. Based on the results of the declaration, Sidorov S.S. must pay income tax in the amount of (3 million rubles – 1.5 million rubles) x 13% = 195 thousand rubles.
Sample of filling out the 3-NDFL declaration for 2015 when selling a car
Example description: In 2015, Sidorov S.S. sold the car, which I owned for less than three years, for 250 thousand rubles. The income from the sale of the car was fully covered by the standard deduction (the maximum amount for non-residential property is 250 thousand rubles). Accordingly, according to the results of the declaration for 2015, Sidorov S.S. does not have to pay additional income tax.
Sample of filling out the 3-NDFL declaration for 2015 for a tax deduction when buying an apartment
Example description: In 2015, Sidorov S.S. bought an apartment worth 4 million rubles. into a mortgage (in the same year he paid 400 thousand rubles in interest on the mortgage). Also in 2015, Sidorov S.S. worked at Landysh LLC, where his annual income amounted to 3 million rubles. (390 thousand rubles of income tax were paid). Based on the results of the declaration, Sidorov S.S. must be returned from the budget (2 million rubles + 400 thousand rubles) x 13% = 312 thousand rubles.
Sample of filling out the 3-NDFL declaration for 2015 for a tax deduction for education
Example description: In 2015, Sidorov S.S. paid for my university education in the amount of 100 thousand rubles. In the same year, Sidorov S.S. worked at Landysh LLC, where his annual income amounted to 1 million rubles. (a total of 130 thousand rubles of income tax was paid). Based on the results of the declaration, Sidorov S.S. 13,000 rubles must be returned from the budget.
Sample of filling out the 3-NDFL declaration for 2015 for a tax deduction for treatment
Example description: In 2015, Sidorov S.S. paid for an operation related to expensive types of treatment for his wife in the amount of 300 thousand rubles. In the same year, Sidorov S.S. worked at Landysh LLC, where his annual income amounted to 1 million rubles. (a total of 130 thousand rubles of income tax was paid). Based on the results of the tax return, S.S. Sidorov must be returned 300 thousand rubles from the budget. x 13% = 39 thousand rubles.
Sample of filling out the 3-NDFL declaration for 2014 when selling an apartment
Example description: In 2014 Petrov P.P. inherited an apartment and sold it for 2 million rubles. Accordingly, according to the results of the declaration, Petrov P.P. must pay income tax in the amount of (2 million rubles – 1 million rubles (standard deduction)) x 13% = 130 thousand rubles.
Sample of filling out the 3-NDFL declaration for 2014 when selling a car
Example description: In 2014 Petrov P.P. sold the car, which I owned for less than three years, for 720 thousand rubles. Petrov P.P. there were documents confirming the purchase of the car for 800 thousand rubles. Accordingly, according to the results of the declaration, Petrov P.P. does not have to pay tax on income from the sale of a car.
Sample of filling out the 3-NDFL declaration for 2014 for a tax deduction when buying an apartment
Example description: In 2014 Petrov P.P. bought an apartment worth 2 million rubles. In the same year Petrov P.P. worked at Romashka LLC, where his annual income amounted to 1 million rubles. (130 thousand rubles of income tax were paid). Based on the results of the declaration, Petrov P.P. 130 thousand rubles must be returned from the budget. and the remainder of the deduction in the amount of 1 million rubles. (130 thousand rubles to be returned) will be transferred to the following years.
Sample of filling out the 3-NDFL declaration for 2014 for a tax deduction for education
Example description: In 2014 Petrov P.P. paid for my daughter’s university education for a total of 140 thousand rubles. In the same year Petrov P.P. worked at Romashka LLC, where his annual income amounted to 1 million rubles. (a total of 130 thousand rubles of income tax was paid). Based on the results of the declaration, Petrov P.P. 6,500 rubles must be returned from the budget. (maximum refund for education of one child).
Sample of filling out the 3-NDFL declaration for 2014 for a tax deduction for treatment
Example description: In 2014 Petrov P.P. paid for his mother’s treatment in the amount of 60 thousand rubles. In the same year Petrov P.P. worked at Romashka LLC, where his annual income amounted to 1 million rubles. (a total of 130 thousand rubles of income tax was paid). Based on the results of the tax return, Petrov P.P. 7800 rubles must be returned from the budget.
The reporting period for 2016 ends for individuals and on time until May 2, 2017 must report:
Individuals by rewards received from individuals and organizations that are not tax agents , based on concluded employment contracts and civil contracts, including income from contracts hiring or contracts rental any property (for example: nannies, tutors, renting a car, apartment, etc.);
Individuals who received income from the sale of your property: real estate, securities, shares in the authorized capital, car, etc.;
Individuals who are tax residents of the Russian Federation who receive income from sources located outside RF;
Individuals receiving other income, upon receipt of which no tax was withheld tax agents;
Individuals who received winnings from the organizers of lotteries and gambling, with the exception of those winnings that were received at a bookmaker's office and sweepstakes;
Individuals receiving income in the form of remuneration paid to them as heirs (legal successors) of the authors works of science, literature, art, as well as authors inventions, utility models and industrial designs;
Individuals receiving income in cash and in kind from individuals who are not individual entrepreneurs in the manner donations over 4000 rub. in year;
In case you provide 3-NDFL after 05/02/2017, you will be subject to a fine of at least 1000 rubles. And if this declaration is provided after 05.15.2017, then the amount of your fine will be 5% of unpaid tax amount, for each full or partial month from the day established for its submission, but no more 30% of the specified amount.(according to paragraph 1 of Article 119 of the Tax Code of the Russian Federation)
If you want to use only tax deductions (social, investment, property when buying a home), such declarations can be submitted throughout 2017.
For your convenience, you can use a special program that allows you to quickly andautomatedfill out a tax return3-NDFLfor 2016. This software product is publicly available and can be easily downloaded from the tax service website.
HOW TO FILL OUT THE 3-NDFL DECLARATION YOURSELF:
On real examplewe want to show you all the stages of filling out Declaration 3 -NDFL for 2016 using a program from the tax service website, when the taxpayersold the car with possession less than 3 years.
To get started, open the “Declaration” program and begin filling out its sections:
1.Section “Setting conditions”. Select and fill in the following parameters:
Declaration type 3-NDFL;
Inspection number (You can find out the number of your tax inspection using your passport or TIN. In order to find out the number of your inspection by TIN, you just need to take the first 4 digits of your TIN. For example, TIN 7723, where 77 means Moscow, and 23 - tax office number. To find out your tax office number from your passport, you need to go to the tax office website and see which inspectorate your registration in your passport belongs to);
Correction number 0 (if renting for the first time in 2016);
Taxpayer identification - another individual;
There are incomes - taken into account by certificates of income of an individual, income under contracts of a civil legal nature ..;
The authenticity is confirmed - in person (in our version or by mail), and delivery through a representative is also possible, but there must be a notarized power of attorney.
Sample of filling out the first section “Setting conditions” of the Declaration program:
Here you need to fill in your data: full name, TIN number, date and place of birth, passport details.
If you do not have a TIN, skip this step.
Then fill out the second tab of this section with the image of the house - Address in the Russian Federation. At the same time, we find out OKTMO on the tax website.
3. section “Income received in the Russian Federation”.
In our example, the following conditions:
We declare the sale of a car owned for less than 3 years;
Salary taxes were withheld and paid by the employer (therefore we do not include information about this in the Declaration);
We do not claim social deductions (payment of medical expenses, charity, education,...);
We do not claim property deductions for the purchase of real estate.
In the section “Income received in the Russian Federation” we select the first 13% on the left (yellow) and fill in:
1) window " Payment source“through the green “+” full name of the “Buyer” of your car (we skip the TIN) in our example Andrey Nikolaevich Stepanov;
2) next window " Information about income received» select:
Transaction code 1520 “Income from the sale of other property...”;
We indicate the sales amount in the “Amount of Income” window; in our example, 250,000 rubles. ;
Next, we indicate the deduction code, in our case, since the car purchase amount was 240,000 rubles. select 906 “Sale of property owned for less than 3 years (within 250,000 rubles) and set the deduction amount to 250,000 rubles (this amount is determined by the Tax Code).
If you purchased a car for more than the sale amount, then select deduction code 903 “In the amount of documented income.”
3) section “Deductions” - go to this section and uncheck “Provide standard deductions”. This section will become inactive and will not be included in the Declaration.
All! Declaration 3-NDFL for 2016 is ready!
We save it to the desktop, then “View” and you get a Declaration on 5 sheets. Checking amounts in order to avoid errors, we especially pay attention to page 2 section 1 “Information on the amounts of tax payable to the budget”, since it is based on this data that the tax office calculates taxes.
We print out the Declaration in 2 copies, one for submission to the tax office with attached copies of documents for the sale or purchase of a car, one for ourselves.
We certify each sheet of the attached documents “Copy is true” and put our signature with a transcript.
We indicate the number of sheets on page 1 of the Declaration; there is a special section under the contact phone number.
In our case, we do not hand over documents for purchasing a car, because... sold the car for 250 rubles. and took advantage of the deduction under the Tax Code in the amount of 250 tr. This was beneficial in our case, because... We bought this car for 240 rubles.
We submit Declaration 3-NDFL for 2016 until 05/02/17. to the tax authority at your place of registration (place of residence), you can do this in several ways:
personally- 1 copy for the tax office and 2 copies, on which the tax office marks the delivery for you;
by mail with a description of the attachment, 1 copy, we keep the 2nd copy and attach shipping documents;
through an authorized representative notarized power of attorney.
Your own copy with marks of delivery to the tax office store for at least 3 years.
| Working hours of tax inspectorates in Moscow | |
| Monday | from 9.00 to 20.00 |
| Tuesday | from 9.00 to 20.00 |
| Wednesday | from 9.00 to 20.00 |
| Thursday | from 9.00 to 20.00 |
| Friday | from 9.00 to 20.00 |
| Saturday (except open day) |
from 10.00 to 15.00 |
This article will be useful to those individuals who do not know how to correctly compile for 2019. We will talk about the form, design methods and rules in accordance with which a document of this kind should be filled out. Also below are links to free downloads of different tax return options.
- A sample form 3-NDFL for 2017 is available here.
- You can download a blank tax return form
- The program for filling out the declaration form is located.
In 2019, taxpayers fill out a declaration either if they want to reimburse overpaid taxes from the state budget (receive a tax deduction) or if they have debts to the tax office.
And sometimes a document is drawn up and submitted for verification so that an individual can report unexpected profits (for example, when selling real estate or receiving income through an investment account).
It should be noted that the Federal Tax Service approved a special declaration for the declaration, the last amendments to which were made on October 25, 2017. The document confirming the validity of this form is order MMV-7-11/522.
How to compose
The process of filling out a tax return can occur in different ways, and each taxpayer has the right to independently choose which of the following options to use:
- Submit on paper. The first way is to enter data by hand into form 3-NDFL, which can be downloaded from the link above. In this case, the taxpayer needs to decide which pages of the form he must fill out and enter reliable information into them without errors.
Complete on the computer.Tax legislation has approved specially developed software for filling out the 3-NDFL declaration, which you can either download or enter information into online. After the programs will have all required information has been completely entered,it must be sent to the tax service for verification.
If an individual who needs to fill out form 3-NDFL, if there are any difficulties regarding this issue, we recommend asking them to the tax inspector working in the inspectorate at the place of its registration.
Page classification
The tax return form begins with the title page, in which basic information about the applicant for the deduction must be entered, then there are sections one and two, intended for entering all kinds of calculated values related to the taxable base, andThese pages are already followed by Sheet A, which is dedicated to income information.
All these sheets must be filled out by an individual in any case, regardless of the purpose for which he submits a declaration (if the taxpayer’s profit comes from foreign countries, then sheet B must be completed).
"IN " -sheet required for written reporting on the profits of individuals engaged in a special type of activity,which includes such professions asentrepreneurs, farm managers, private lawyers and notaries, as well as some others.
"G" - on On this page, in the corresponding paragraphs, income is displayed from which personal income tax is not deducted by law. For example, this is a one-time financial assistance given to a taxpayer for the birth of a son or daughter, compensation provided by managers to former employees who are disabled, gifts received from entrepreneurs or enterprises, and some other types of profit.
"D1" and "D2" -both sheets are intended to indicate information relating to financial transactions with property.Only sheet D1 is filled out if the taxpayer is purchasing a plot of land, a house, apartment or room (or investing money in the construction of listed real estate), and sheet D2 is completed if he has completed a transaction to sell the property.
"E1" -this page is included in form 3-NDFL so that individuals can qualify for standard tax discounts (these are monetary compensations that are provided to preferential categories of citizens orparents as assistance in providing for their children) or social deductions (tax reimbursement for expenses associated with paying for medical procedures and purchasing medicines, with payments for training , as well as with charitable, pension and insurance contributions).
"E2" - sheet with a similar designation is needed for individuals applying for a reduction in the tax base in accordance with subparagraphs 1.4 and 1.5, which are part of Article 219 of the Tax Code. That is, these are all kinds of tax discounts that are given to investors who have overpaid personal income tax. 
"AND" -This page is required to be completed by those taxpayers who are legally entitled to receive professional tax compensation. This category of individuals includes not only individual entrepreneurs and personsthose who receive profit as a result of performing civil law tasks fixed in special agreements, but also taxpayers whose income is related to copyright objects, as well as private lawyers.
"Z" -this sheet takes up several pages of the 3-NDFL form and is dedicated to income related to m with the implementation of various property transactions using securities, as well as the profit that comes to taxpayers from transactions with derivative financial instruments (an agreement fixing the rights relating to the underlying asset).
"AND " -This page is necessary for conducting taxable settlement operations on profits received by individuals who participate in investment partnerships.
How to draw up a declaration correctly
If the declaration is filled out on paper, be sure to staple sheets , thereby eliminating the loss of one orseveral of them. Stapling should be done in areas of the pages where there is no information or images. In addition, the format and color of the print are important. Use only black or blue and never printseveral pages on one sheet at the same time.
Also, in the process of filling out a tax return, it is worth considering that all specified information must have documentary evidence. That is, the passport information written on the title page must fully correspond to the data displayed in the copy of the passport attached to form 3-NDFL, the amount of expenses must correspond to the amount indicated in the payment documentation, and so on.
In addition, if the applicant for a deduction doubts his rights to reduce the tax base, we recommend that you read Articles 218-221 of the Tax Code to clarify the situation. It is also very important to comply with the deadline for submitting the 3-NDFL form for consideration and not to forget about such a concept as the statute of limitations for deductions.
Attention! If a taxpayer who makes a profit not in Russia, but with the help of other states, enters information into the declaration, then it is necessary to convert foreign currency into rubles according to the rate established by the Central Bank.
Before filling out the 3-NDFL declaration for tax deductions (property, social and standard), you need to download the program for filling out the declaration. You can download it either on our website or on the official website gnivc.ru. After this, you can start filling out. Naturally, before this you must provide all the necessary documents to receive tax deductions, because we will have to take most of the data from there. After filling out the 3-NDFL declaration in the program, you can immediately check your declaration for 2018 or previous years. After which you can print it out, or if you are not confident in your abilities, you can save the file with your work on a flash drive and when submitting the declaration, if something is filled out incorrectly, ask the inspector to correct your declaration. You can also save it in PDF format. So let's get started...
First, fill in the three required items in the program according to the examples.
And then we move directly to tax deductions and filling out samples
After opening the declaration program, the first field for filling out the conditions will appear in front of you - everything is quite simple here.
1. Select the type of declaration 3-NDFL
2. Inspection number - select your inspection number
About what needs to be done to
1. Select the tax rate at the top, the default is 13%
2. Next we need to add the source of payments - i.e. your employer, and you need to indicate his TIN, KPP, OKTMO; all this data can be found in the 2-NDFL certificate issued by your employer. All details of your employer are indicated in it in paragraph 1: “Data about the tax agent”
First, be sure to uncheck the box on the standard deductions tab “provide standard deductions” (If you want to receive both a standard and property deduction, fill out both tabs)
1. If you purchased a home and want to receive a property tax deduction, go to the house tab, check the box - provide a property tax deduction
