Sheet and 3 personal income tax example of filling. How to fill out a declaration for social tax deduction. Recording a declaration on a flash card

Fill out the declaration in form 3-NDFL according to the rules common to all tax returns.

Be sure to include in your declaration:

• title page;
• section 1;
• section 2.

Include other applications and calculations in the declaration as necessary. That is, only when there are income and expenses. Which are reflected in these applications and calculations. Or rights to tax deductions. This is stated in paragraph 2.1 of the Procedure approved by order of the Federal Tax Service dated October 3, 2018 No. ММВ-7-11/569. Further - Order.

To print on paper, the declaration can be drawn up without framing cells or dashes. Fill out the signs in Courier New font with a height of 16–18 points (clause 1.13.2 of the Procedure).

Title page

TIN

Please indicate your Taxpayer Identification Number (TIN) at the top of the form. For an individual entrepreneur, it can be found in the registration notice. As an entrepreneur, issued by the Federal Tax Service upon registration. Citizens can look up the TIN in the certificate of registration of an individual.

Correction number

Enter “0--” if you are filing a regular (first) return this year. In the “Adjustment number” field.

If you are clarifying the tax that was declared earlier. Indicate the serial number of the correction. For example, “1--” – if this is the first clarification. “2--” – for the second clarification, etc.).

Taxable period

In the “Tax period” field, enter the year. For which the declaration is being submitted. This is the year in which the income was received. If a person submits a declaration to receive a tax deduction in accordance with Articles 218–221 of the Tax Code, then the year. In which he made the corresponding expenses. For example, for treatment, training.

When submitting your return for the year, indicate the tax period code “34”. If the individual entrepreneur ceased operations in the middle of the year, enter the tax period code “86”.

Tax authority

In the “Submitted to the tax authority” field, enter the Federal Tax Service code. Where is the person filing the declaration registered? If the declaration is submitted by an individual entrepreneur. Then look at the code in the notice of registration as an entrepreneur, which was issued by the Federal Tax Service during registration. If not, then take it from the individual’s registration certificate.

Also, the Federal Tax Service code can be determined by the entrepreneur’s registration address using the Internet service on the official website of the Federal Tax Service.

Code of the country

In the “Country code” field, indicate the code of the state of which the person submitting the declaration is a citizen. Determine the code yourself using the all-Russian classifier of countries of the world, approved by Gosstandart Resolution No. 529-ST dated December 14, 2001. For Russian citizens, enter the code “643”. If a person does not have citizenship, indicate the code of the country that issued him an identity document.

Taxpayer category

In the “Taxpayer Category Code” field, enter the code in accordance with Appendix 1 to the Procedure approved by Order of the Federal Tax Service dated October 3, 2018 No. ММВ-7-11/569. For an individual entrepreneur, put “720” in this field, for individuals – “760”. Separate codes are provided for notaries, lawyers, arbitration managers, and heads of peasant (farm) households.

Full name and personal data

Please indicate your last name, first name and patronymic in full, without abbreviations, as in your passport. Writing in Latin letters is allowed only for foreigners (subclause 6, clause 3.2 of the Procedure).

At the top of each page you fill out, indicate your Taxpayer Identification Number, as well as your last name and initials. The TIN must be filled out if the declaration is submitted by an entrepreneur. Individuals may not fill out this field, but then they will have to provide passport data (clause 1.10 and subclause 7 of clause 3.2 of the Procedure).

Taxpayer status

In this field, indicate whether the person is a resident or non-resident of Russia. When a person has been in Russia for more than 183 calendar days over the past 12 months, then he is a resident. In this case, indicate the number 1. If less, enter the number 2.

Contact phone number

Write your contact phone number in full, including the city code. This can be either a landline or a mobile number. Please indicate your phone number as follows: “8”, code, number; between “8” and the code, as well as between the code and the number, indicate the sign “ ” (space). For example, 8 903 4567890 (subclause 9 of clause 3.2 of the Procedure, approved by order of the Federal Tax Service dated October 3, 2018 No. ММВ-7-11/569).

Confirmation of information

The declaration can be signed by:

• citizen;
• representative – citizen, individual entrepreneur;
• representative is a third party organization.

If the declaration is signed by a citizen, he indicates his last name, first name and patronymic, the date of completion, and signs. In this case, in the section of the title page “I confirm the accuracy and completeness of the information specified in this declaration”, put “1”.

If the declaration is signed by a representative - an entrepreneur, an employee of the representative organization or a third-party citizen, in the section “I confirm the accuracy and completeness of the information specified in this declaration”, put the code “2”. Indicate his last name, first name, patronymic, and indicate the date of signing. The representative signs below. Write down the name and number of the document confirming the authority of the representative. Usually this is a power of attorney on behalf of a citizen.

Section 1

In this section reflect the amount of tax to be paid or additionally paid to the budget or refunded from the budget. The basis for filling out will be calculations from sections 2 of the declaration.

On page 010 indicate:

• “1” – it is necessary to pay or pay additional tax to the budget;
• “2” – the tax must be returned from the budget;
• “3” – there are no amounts to be paid or refunded.

Payment (additional payment) of tax, code “1”

On page 020, indicate the code of the budget classification of tax revenues of budgets, according to which the tax amount should be credited.

On page 030, indicate the OKTMO code of the municipality at the place of residence (place of registration) on the territory of which you will pay or pay additional tax.

On line 040, enter the total amount of tax to be paid or additionally paid to the budget, and on line 050, enter zero.

Tax refund code "2"

On page 020, indicate the code for the budget classification of tax revenues according to which the tax amount should be refunded from the budget.

On page 030 - OKTMO code of the municipality at the place of residence (place of registration) of the citizen in whose territory the tax was overpaid. If the tax was withheld by the tax agent, then take the OKTMO code from the income certificate.

On line 050, enter the total amount of tax that is subject to refund, and on line 040, enter zero.

There are no amounts due or refundable, code “3”

On page 020, indicate the code for the budget classification of tax revenues.

On page 030, indicate the OKTMO code of the municipality at the citizen’s place of residence (place of registration).

In lines 040 and 050, enter zeros.

If you have a refund amount for tax that was paid (withheld) in various administrative-territorial entities, fill out section 1 separately for each OKTMO code.

When tax is subject to payment (surcharge) for different codes (return from different codes) of the budget classification, fill out section 1 separately for each BCC.

Annex 1

Start filling out the total indicators from Appendix 1, in which you indicate income from sources in Russia. In Appendix 1 indicate the amount of income from all sources payments and at any rates. Do not indicate income from business and advocacy activities, as well as from private practice in Appendix 1; such income is reflected in Appendix 2.

Application indicators 1 fill out separately for each source income payments and for each tax rate. Take data on income under an employment or civil contract from the income certificate.

On page 010, indicate the tax rate at which the income was taxed.

On page 020, indicate the code of the type of income. These codes are given in Appendix 3 to the Procedure approved by Order of the Federal Tax Service dated October 3, 2018 No. ММВ-7-11/569. For example, for income under an employment contract in the form of salary, enter the code “07”.

On page 030, indicate the TIN of the organization that paid the income. When receiving income from an entrepreneur, enter his TIN.

On page 040, indicate the checkpoint of the organization that paid the income. If you received income from an entrepreneur, put dashes.

On page 050, indicate the OKTMO code of the organization from which you received income.

On page 060, indicate the name of the organization that paid the income. If you received income from an individual, then enter his last name, first name, patronymic and tax identification number, if any.

On page 070, reflect the amount of income received in the year for which you are filling out the declaration.

On page 080, indicate the amount of personal income tax withheld by the tax agent.

Note: If all sources of income do not fit on one page, then fill out as many sheets of Appendix 1 as you need.

For Appendix 1, fill out the calculation of income from the sale of real estate. In it, indicate the income for each property received in ownership after 01/01/2016 upon sale during the reporting period.

Appendix 2

In Appendix 2 reflect income from sources outside Russia. Only citizens who are tax residents of Russia can fill out this form.

If you received income that is taxed at different rates, then fill out several sheets of Appendix 2. On one sheet, indicate income that is taxed at the same rate.

If all sources of income payment that are taxed at the same rate do not fit on one page, fill out as many 2 applications as you need. In this case, reflect the final results only on the last page.

On page 010, indicate the digital code of the country from which you received income, according to the all-Russian world data.

On page 020, indicate the name of the organization that paid the income. When filling out this line, you can use letters of the Latin alphabet.

On page 030, indicate the currency code according to the all-Russian currency classifier.

On page 031, indicate the type of income code. Take the code from Appendix 4 to the Procedure.

On page 032, indicate the digital unique number of the controlled foreign company that is the source of income payment. Take the number from the notice of a controlled foreign company submitted to the Federal Tax Service. Fill in line 032 only if you are reporting income in the form of the amount of profit of a controlled foreign company.

On page 040, indicate the date of receipt of income. Enter the date in numbers: day, month, year in the format DD.MM.YYYY.

On page 050, indicate the ruble ratio established by the Central Bank on the date of receipt of income, with the exception of income in the form of profit of a controlled foreign company. For income in the form of the amount of profit of a controlled foreign company, on page 050, indicate the average exchange rate of foreign currency to the ruble established by the Central Bank. Determine the average rate for the period for which the foreign company prepares financial statements for the financial year.

If a controlled foreign company determines profit (loss) according to the rules of subclause 2 of clause 1 of Article 309.1 of the Tax Code, on page 050 indicate the average foreign currency exchange rate to the ruble for the calendar year for which the amount of profit (loss) is determined.

On line 060, indicate the amount of income in foreign currency, and on line 070 - the amount of income in terms of rubles.

On page 071, reflect the value of the property (property rights) received during the liquidation of a foreign organization, which is exempt from taxation under paragraph 60 of Article 217 of the Tax Code.

On page 072, reflect the amount of dividends received from a controlled foreign company, which is exempt from taxation under paragraph 66 of Article 217 of the Tax Code.

On page 073, indicate the code for determining the profit (loss) of a controlled foreign company (clause 1.4 of Article 309.1 of the Tax Code).

On page 080, indicate the tax payment date.

On page 090, indicate the foreign currency exchange rate to the ruble established by the Central Bank on the date of payment of the tax.

On page 100, indicate the amount of tax paid in a foreign country in foreign currency. The basis is a document confirming income received and payment of tax outside Russia.

On page 115, indicate the amount of tax accrued on the profits of a controlled foreign company under Russian law.

On page 120, indicate the estimated tax amount calculated in Russia at the appropriate rate.

On page 130, indicate the estimated amount of tax to be offset (reduced) in Russia.

Page 130 = ( Page 110 + Page 115 ) ≤ Page 120

Page 130 is determined separately based on the rates provided for in the double tax treaty.

Appendix 3

Please fill out Appendix 3 only if you entrepreneur, lawyer, notary, arbitration manager, appraiser, patent attorney, mediator, head of a peasant (farm) enterprise or a person who is engaged in private practice.

For each type of activity, fill out a separate application 3.

In paragraph 1.1 on page 010, select the type of activity. The activity code is specified in Appendix 5 to the Procedure. If a person conducts several types of activities at once (for example, he is simultaneously an arbitration manager and an individual entrepreneur), then such income must be reflected separately. That is, for each type of activity, fill out a separate Appendix 3.

On page 020, indicate the code of the type of business activity. This code can be viewed in the extract from the Unified State Register of Individual Entrepreneurs issued by the Federal Tax Service. You can also determine the code yourself through the service on the Federal Tax Service website. Lawyers, notaries, arbitration managers, appraisers, patent attorneys, mediators and other persons engaged in private practice put dashes in this field.

In paragraph 2 on lines 030–060, indicate the amounts of income and expenses based on primary documents or the book of income and expenses, approved by order of the Ministry of Finance No. 86n dated August 13, 2002 and the Ministry of Taxes No. BG-3-04/430.

On page 030, show income for each type of activity. In line 040 - the amount of expenses for professional deduction in relation to each type of activity. Reflect expenses by cost elements:

• on page 041 – material costs;
• page 042 – depreciation;
• line 043 – labor costs;
• line 044 – other expenses.

On pages 050–070, show the totals:

Page 050 = Sum of lines 030 for each activity

Line 060 = Sum of lines 040 for each type of activity

If the individual entrepreneur cannot document expenses, calculate line 060 using the formula:

Page 060 = Line 030 × 20%

On page 070, indicate the amount of advance payments actually paid based on payment documents.

Note: Such rules are specified in clause 8.4 of the Procedure

Page 080 fill heads of peasants(farm) farms. In this line they indicate income from the production, processing and sale of agricultural products, including when exempt from personal income tax. On page 080, indicate the year of registration of the peasant (farm) enterprise.

Page 090–100 are filled in when the tax base changes.

Pages 110–150 are filled out by resident individuals based on income received both in Russia and abroad. That is, when you filled out appendices 1 and 2.

On page 110, enter the source of income code: 1 – if you received income from sources in Russia, 2 – when you received income from sources outside of Russia.

On page 120, indicate the amount of expenses for all construction contracts. In line 130, reflect the total amount of expenses, and on line 140, within the limits of the standard, for income in the form of royalties for the creation, execution or other use of works of science, literature and art, rewards to the authors of discoveries, inventions, utility models and industrial designs.

Note: If an individual entrepreneur receives a loss from one source of income, he does not reduce profit from another source.

On page 150, reflect the total amount of expenses that you accept for deduction. Calculate line 150 using the formula:

Page 150 = Page 120 + Page 140

Note: Such rules are established in section VIII of the Procedure

Appendix 4

In Appendix 4 indicate income that is not subject to personal income tax. In line 010, show the amount of one-time financial assistance from all employers at the birth or adoption of a child in the amount of no more than 50,000 rubles.

In lines 020–080, reflect the amount of assistance by type of income up to 4,000 rubles specified in paragraph 28 of Article 217 of the Tax Code.

On page 090, reflect the total amount of assistance no more than 10,000 rubles specified in paragraph 33 of Article 217 of the Tax Code.

On page 100, show the total amount of contributions transferred by employers to the funded pension of employees and its co-financing. The amount of contributions does not exceed 12,000 rubles. per year (clause 39 of article 217 of the Tax Code).

On page 110, reflect the amounts of other income listed in.

On page 120, indicate the total amount of non-taxable income. To calculate this indicator, add up the data in lines 010 to 110 of Appendix 4.

Note: Such rules are established in Chapter IX of the Procedure

Appendix 5

In Appendix 5, calculate the amount standard, social and investment deductions, which can be provided in accordance with 218, 219, 219.1 Tax Code.

On page 010, indicate the amount under subparagraph 1 of paragraph 1 of Article 218 of the Tax Code (3,000 rubles per month). Calculate the line 010 indicator using the formula:

Page 010 = Number of months when a citizen is entitled to receive a deduction × 3000 rub.

On page 020, indicate the amount standard deductions under subparagraph 2 of paragraph 1 of Article 218 of the Tax Code (500 rubles per month). Calculate the line 020 indicator using the formula:

Page 020 = Number of months when a citizen is entitled to receive a deduction × 500 rub.

On lines 030–060, reflect the amounts of standard deductions for children provided on various grounds.

On page 070, calculate the total amount of standard deductions provided by tax agents.

On page 080, reflect in the total amount those standard deductions that you declare under 3-NDFL. Calculate the line 080 indicator using the formula:

Page 080 = Page 010 + Page 020 + Page 030 + Page 040 + Page 050 + Page 060 - Page 070

On page 090 please indicate donation amount. This amount should not exceed 30 percent of total income. This expense can be confirmed on the basis of an agreement with the organization that receives donations, payment orders and other documents.

On page 100, reflect the amount of social deduction for the education of your children and wards, but not more than 50,000 rubles. in a year. Tuition fees can be determined based on the agreement with the educational institution and payment documents.

On page 110, indicate deductions for expensive treatment. You can confirm such expenses on the basis of an agreement with a medical institution, a certificate of payment for services and other payment documents.

On page 120, show the total amount of social tax deductions. Calculate line 120 using the formula:

Line 120 = Line 090 + Line 100 + Line 110

On page 130 please indicate expenses for your education, as well as for full-time education of a brother or sister under 24 years of age.

On page 140, reflect the costs of treatment, except for expensive ones, and the purchase of medicines.

On page 150, indicate expenses for voluntary insurance life of a person, his spouse, parents, children and wards under 18 years of age. In this case, the agreement must be concluded for a period of at least five years.

On page 160 please indicate expenses in the form of pension and insurance contributions, paid under contracts of non-state pension provision, voluntary pension insurance and voluntary life insurance, additional insurance contributions for funded pension.

On page 170, indicate the costs of independent assessment of your qualifications.

Line 180 is the final result according to paragraph 3 of Appendix 5. Calculate line 180 using the formula:

Line 180 = Line 130 + Line 140 + Line 150 + Line 160 + Line 170 ≤ 120,000 rub.

On line 181, indicate the total amount of social deductions that tax agents provided during the calendar year for which you are filing a declaration.

On page 190, indicate the total amount of social tax deductions. Calculate the value of line 190 using the formula:

Line 190 = Line 181 – ( Line 120 + Line 180 )

On line 200 - calculate the total amount of standard and social deductions.

Line 200 = Line 080 + Line 190

According to page 210 - the amount of investment tax deduction, but not more than 400,000 rubles.

On line 220 - indicate the amount of the previously provided investment deduction that needs to be restored.

Note: Such rules are established in Chapter X of the Procedure

For Appendix 5, fill out the calculation of social deductions. Reflect in it:

• pension contributions under a non-state pension agreement;
• insurance premiums under a voluntary pension insurance agreement;
• contributions under a voluntary life insurance agreement for a period of more than 5 years;
• insurance contributions for funded pension.

Appendix 6

Appendix 6 is filled out by citizens who declare property deduction for the sale of residential buildings, apartments, rooms, dachas, garden houses, land plots, including shares in such objects.

On line 010, indicate the deduction for income from the sale of residential houses, apartments, rooms, cottages, garden houses or land plots. The amount on line 010 should be no more than 1 million rubles.

On page 020, indicate expenses when purchasing residential houses, apartments, rooms, cottages, garden houses or land plots, but not more than the amount of income from the sale of property.

On line 030, indicate the property deduction for income from the sale of shares in residential buildings, apartments, rooms, cottages, garden houses or land plots. Calculate the maximum amount on line 030 using the formula:

Line 030 ≤ 1,000,000 rub. × Size of share in the property for sale

In this case, the following condition must be met:

Line 010 + Line 030 ≤ 1,000,000 rub.

On page 040, indicate expenses when purchasing a share in residential buildings, apartments, rooms, cottages, garden houses or land plots, but not more than the amount of income from the sale of property.

On line 050, indicate the deduction for income from the sale of other real estate. The amount on line 050 should be no more than 250,000 rubles.

According to page 060 - the amount of expenses for the purchase of other real estate, for example a garage, but not more than the amount of income from the sale of property.

On line 070, enter a deduction for income from the sale of other property, such as transport. The amount on line 070 should be no more than 250,000 rubles.

According to page 080 - expenses when purchasing property, but not more than the amount of income from the sale of such property.

On line 090, indicate the deduction for income in the form of the redemption value of the land plot and the real estate located on it when withdrawn for state or municipal needs.

On page 100 - reflect the deduction for property upon liquidation of the organization.

In line 110, indicate the deduction for income from the sale of property rights, including shares and shares in the case specified in subclause 2.2 of clause 2.

In lines 120–150, reflect the costs of selling a share in the authorized capital of an organization, leaving the founders, liquidating an organization, reducing the nominal value of a share, assigning rights of claim under a participation agreement related to shared construction.

Note: Amounts on lines 120–150 should not exceed the proceeds from the sale.

When calculating the indicators of lines 120–150, keep in mind that a loss on one type of income does not affect income from other sources.

Line 160 is the final line. Calculate the value of line 160 as the sum of lines 010–150.

Note: Such rules are established in Chapter XI of the Procedure

Appendix 7

Appendix 7 is filled out by citizens who claim a property deduction for the construction or purchase of housing, purchase of land. If you purchased several different objects, fill out a separate Appendix 7 for each object.

Enter information on the objects in paragraph 1 of Appendix 7. Complete paragraph 2 only on the last sheet of Appendix 7. This will be a general calculation of property deductions for all declared objects. Calculate the indicators of paragraph 2 as the sum of the indicators of paragraph 1 of Appendix 7 (clause 12.3 of the Procedure).

In paragraph 1 of Appendix 7, provide information about the purchased property. By which you calculate the property deduction (clause 12.4 of the Procedure).

In line 010, reflect the object name code specified in Appendix 6 to the Procedure. These codes are below.

On page 020, indicate the taxpayer attribute code from Appendix 7 to the Procedure. See the most common codes below:

Code	Meaning
01	Owner of the object
02	Property owner's spouse
03	Parent of a minor child - owner of the property
13	A taxpayer claiming a property tax deduction for expenses. Related to the acquisition of an object into the common shared ownership of yourself and your minor child (children)
23	A taxpayer claiming a property tax deduction for expenses. Related to the acquisition of an object in the common shared ownership of the spouse and his minor child (children)

In subclauses 1.3–1.7, provide information about the property for which you are claiming a deduction:

Subitem (string)	What to indicate
Line 030	Object number code: 1 – cadastral number; 2 – conditional number; 3 – inventory number; 4 – no number
Line 031	Cadastral number of the object. If there is no cadastral number, indicate the conditional number of the object. If there is no conditional one, enter the inventory one. If there are no such numbers, do not fill in the line.
Line 032	Information about the location of the object. The line may not be filled in if you indicated the cadastral, conditional or inventory number of the object
Line 040	Date of the act of transfer of the apartment, room or share or shares in them
Line 050	Date of registration of ownership of a residential building, apartment, room. Or a share or shares in them
Line 060	Date of registration of ownership of the land plot. The line is filled in by those who claim a deduction for expenses on the acquisition of a land plot or share or shares in it
Line 070	Share in ownership

On page 080, indicate the costs of new construction or purchase. Do not include loan interest on line 080.

On line 090 – the amount of interest paid on target loans and credits:

• for new construction or purchase;
• for refinancing loans and loans for new construction or purchase.

In paragraph 2 of Appendix 7, reflect the calculation of the property deduction.

Sub-items (lines)	What to reflect
Line 100	The amount of property deduction received in previous years for the costs of purchasing an object
Line 110	Deduction for expenses on paying interest on loans in previous years
Line 120	Deduction for expenses for the purchase of property provided by the employer in the reporting year according to a tax notice. Calculate the indicator without taking into account interest on the loan
Line 130	The amount of deduction for expenses for paying interest on loans. Provided by the employer in the reporting year on a tax notice
Line 140	The total amount of income taxed at a rate of 13%. Less any deductions provided
Line 150	The total amount of expenses for the acquisition of an object for the reporting year. But no more than line value 140
Line 160	The total amount of expenses for paying interest on loans for the reporting year. But no more than the difference between the values ​​of lines 140 and 150
Line 170	The balance of the property deduction for the costs of purchasing the property. Which goes into next year
Line 180	The balance of the property deduction for the cost of paying interest on loans. Which goes into next year

Note: Such rules are established in Chapter XII of the Procedure

Appendix 8

Appendix 8 is filled out by citizens who declare expenses and deductions for transactions with securities. Derivative financial instruments. And also for transactions on an individual investment account. And under an investment partnership agreement.

On line 010, reflect the operation code from Appendix 8 to the Procedure.

On page 020, indicate income from investment transactions.

On line 030, reflect the costs of purchase, sale, and storage. And redemption of securities and derivatives. Include expenses in line 030:

• on repo transactions, the object of which are securities;
• securities lending operations;
• investment partnership agreement.

On page 040, indicate the expenses that you accept as a reduction in income for the totality of transactions performed.

In line 050, write down the indicator for accounting for losses on income from line 020:

• “1” – the loss was taken into account in the reporting tax period;
• “0” – such loss is not taken into account.

If line 050 contains the sign “0”, do not fill in lines 051 and 052.

On line 051, enter the code for the type of operation in case of a loss, specified in Appendix 8 to the Procedure.

On page 052, reflect the total amount of loss, including for previous years.

Note: In case of a loss, fill in the required number of lines 051 and 052.

On line 060, indicate the investment deduction under subparagraph 1 of paragraph 1 of Article 219.1 of the Tax Code.

And on line 070 - investment deduction under subparagraph 3 of paragraph 1 of Article 219.1 of the Tax Code.

When filling out Appendix 8, consider the following condition:

Line 040 + Line 052 + Line 060 + Line 070 ≤ Line 020

Note: The rules are established in Chapter XIII of the Procedure

Section 2

Transfer the indicators to section 2, final.

If income is received during the tax period. Taxed at different rates, fill out separate sheets in Section 2 for them.

In field 002, indicate the type of income:

• “1” – dividends;
• “2” – income in the form of profit of a controlled foreign company;
• “3” – other income.

For income in the form of dividends and profits of controlled foreign companies, fill out separate sheets.

On line 010, indicate the total amount of income taxed at a specific rate. Calculate the line 010 indicator using the formula:

Line 010 = Page 070 adj. 1 + Page 070 adj. 2 + Page 050 adj. 3 + Page 220 adj. 5

Record the total amount of dividends on line 010 separately from other income. Calculate the indicator using the formula:

Line 010 (dividends) = Line 070 of application 1 + Line 070 of application 2

Note: When filling out line 010, do not take into account the amount of income in the form of profit of controlled foreign companies.

On line 020, indicate non-taxable income. Transfer the following indicators to line 020:

• from lines 071 and 072 of Appendix 2 - if income is not taxed in accordance with paragraphs 60 and 66 of Article 217 of the Tax Code;
• line 120 of Appendix 4 - if income is not taxed in accordance with other provisions of Article 217 of the Tax Code.

On line 030, determine the total amount subject to tax. Calculate line 030 using the formula:

Page 030 = Page 010 - Page 020

On line 040, indicate the total amount of tax deductions. Calculate the line 040 indicator using the formula:

Page 040 = Sum of lines 060 and 150 adj. 3 + Sum of lines 070, 181, 200 and 210 adj. 5 + Line 160 adj. 6 + Sum of lines 120, 130, 150 and 160 adj. 7 + Sum of lines 060 and 070 adj. 8

When calculating the tax base and tax amount, perform it in relation to income. Those not taxed at the tax rate of 13 percent, enter zero in line 040. The amount of deductions and the amount of expenses taken to reduce income received. In total, they cannot exceed the value of line indicator 030.

Line 040 + Line 050 ≤ Line 030

On line 050, indicate expenses for transactions with securities and derivative financial instruments. On line 051, reflect the total amount of income in the form of profit of controlled foreign companies. Determine it based on the amount of such income. Which is indicated in line 070 of Appendix 2.

On line 060, enter the tax base. Define it like this:

Line 060 = Line 030 + Line 051 – Line 040 – Line 050

If the value on line 060 turns out to be negative or equal to zero. Then put a zero in line 060.

On line 070, enter the amount of tax that needs to be paid to the budget. Calculate line 070 using the formula:

Line 070 = Line 060 × Tax rate

On line 080, indicate the amount of tax withheld by the tax agent. It corresponds to the sum of lines 080 of all applications 1 at a similar tax rate.

On line 090, reflect the material benefit from saving on interest on a targeted loan. Fill in line 090 when calculating personal income tax at a rate of 35 percent. If you are calculating tax at a different rate, enter zero in line 090.

On line 100, indicate the amount of the trading fee that you paid in the reporting year. The rule applies:

Line 100 ≤ Line 070

In line 110, enter the amounts of advance payments for the tax period that can be offset. Transfer the value of line 110 from line 070 of Appendix 3.

On line 120, indicate the total amount of fixed advance payments that can be offset.

On line 130, reflect the total amount of tax that you paid in foreign countries, if you accept these payments for credit in Russia. The indicator of line 130 is equal to the sum of lines 130 of all applications 2.

On line 140, indicate the amount of tax under the patent system that can be offset.

On line 150, reflect the amount of tax that needs to be paid additionally to the budget.

On line 160, reflect the amount of tax to be refunded from the budget. Calculate the line 160 indicator using the formula:

To receive tax deductions (purchase of an apartment, treatment, education) and declare your income, you should submit a declaration, which a simple program helps you fill out (download on the Federal Tax Service website). It makes filing a declaration easier:

• calculates tax amounts and deductions automatically,
• helps the taxpayer not to make mistakes when filling it out,
• frees you from filling out the same information manually,
• allows you to print the finished form on a printer.

After downloading and installing it, follow these instructions on how to correctly fill out the 3-NDFL declaration in the “Declaration 2016” program.

When you start the program, a sheet automatically appears in the “Set Conditions” mode

Algorithm of actions:

• Section “Declaration type”, activate the element (put a dot in the position) “3-NDFL” (see. №1 );
• Section "General information" in the “Inspection Number” line, click the select button and determine the territorial inspection that serves your registration address (a list will appear, in it you should select the desired Federal Tax Service Inspectorate/Mifts Tax Inspectorate) ( №2 );
• Section "General information" in the line “Adjustment number”, you should put the number that corresponds to the number of previously filed declarations for a given tax year. If a declaration has not been submitted previously, then “0” is entered ( №3 );
• Section “Taxpayer Identification”, select the position “Other individual” ( №4 );
• Section “Income available”, check the box “Taken by certificates of income of an individual...” ( №5 );
• Section “Reliability Confirmed”", accept the element "Personally" ( №6 ).

Next, select the sheet “Information about the declarant” (click on the button), tab “Personal data”

• Section "Full name" fill in as indicated in the passport of a citizen of the Russian Federation, the TIN line indicate your own taxpayer identification number ( №7 );
• Section "Citizenship Data" is offered automatically; if the line is empty, then code 643 is entered, which corresponds to Russian citizenship ( №8 );
• Section "Information about the identity document" in the “Type of document” line, select position 21 – Passport of a citizen of the Russian Federation ( №9 ), the remaining lines are filled in as in the passport ( №10 ).

Next is the transition to the “Address” tab of the “Information about the declarant” sheet

• Section “Residence address in the Russian Federation”» you should activate the element either “Residence” or “Stay” depending on the status of registration (permanent or temporary). In the OKTMO line, enter the code of your locality, which can be found at your tax office or determined by following the link (www.nalog.ru/rn77/service/oktmo) ( №12 );
• The address is indicated as in the passport or temporary registration certificate ( №13 );
• Section “Contact phone number”» indicate your telephone number, which will be accessible and it will be easy to contact you to resolve technical and other important issues ( №14 ).

Then the sheet “Income received in the Russian Federation” is activated

• Tab "13", you need to select a position (number) of yellow color ( №15 );
• Payment Source window. Click on the top green plus and fill out information about the employer (enter the data according to the lines of the window based on the information in the 2-NDFL certificate, which is received from the employer on paper or electronically through the Federal Tax Service website, after registering in the taxpayer’s personal account). If there are several employers, then a separate window opens for each by clicking on the “plus” ( №16 );
• Window "Information about received income". Click on the lower green plus and fill in the income data: the code that is selected from the pop-up list, the amount and the calendar month number. All data should be taken from the 2-NDFL certificate. A separate window is filled in for each amount (click on the green plus each time) ( №17 );
• Section “Total amounts by source of payments”. The lines “Total amount of income”, “Taxable amount of income”, “Calculated tax amount” are displayed automatically. The line “Tax amount withheld” is entered manually and it usually corresponds to the indicator indicated in the line “Tax amount calculated” ( №18 ).

Go to the “Deductions” sheet

• Select the “Property” tab (№19 );
• It is necessary to check the box “Submit property tax deduction” (see No. 20);
• Section "Object Information" activate green plus ( №21 );
• Object Data Window» at the top of the window, mark the position “Purchase and Sale Agreement” ( №22 ), in the object name line indicate the required type of real estate according to the list ( №23 ), in the line “Type of property” determine the corresponding position ( №24 ), in the line “Taxpayer Characteristics”, in the vast majority of cases you should select “Owner of the object” ( №25 );
• Object Data Window The postal address is written down as in the certificate of ownership/extract from the state register ( №26 );
• Position “Date of registration of ownership of a residential building, apartment...” the date that is indicated in the registrar’s stamp on the contract (or from the extract) is indicated; it does not coincide with the date of conclusion of the contract ( №27 );
• If you are a pensioner, then you need to check the box “I am a pensioner", checking the box ( №28 );
• In the field “Year the deduction began to be used” establish the initial year for which the deduction is obtained. For example, if the deduction is obtained for 2016 and for the three previous years 2013, 2014, 2015, then the starting year will be 2016, that is, in which the right to the deduction arose, and not additional periods (for pensioners) ( №29 );
• In the “Object cost” field indicate the amount indicated in the contract ( №30 );
• Section “Calculation of property deduction” the corresponding lines are filled in according to the actual data ( №31 ):

Subsection “Data on the purchase (construction) of objects”

• the line “Total cost of all objects” indicates the cost of the apartment, as in the contract, or the summed cost of all purchased objects (if the purchase was made of several dwellings);
• line “Deduction for previous years”, if this is the first deduction declaration, then “0” is entered, if this is a subsequent declaration, then the amount of the due deduction for the previous year is indicated (that is, the indicator that appeared in the previous declaration in sheet D1, line 2.7 .or 2.8), if there are more than two declarations for previous periods, then the indicator of lines 2.7 or 2.8. all declarations add up);
• line “Amount transferred from the previous period” if the declaration is primary, the value “0” is entered, if a subsequent declaration is filled out (to receive the remainder of the deduction), then the deduction received ( accrued) in the previous tax period (this amount is indicated in the previous declaration in sheet D1 in line 2.10), the resulting difference is entered into the “Amount transferred from the previous period” and so on with a cumulative total to subsequent years;
• the line “Deduction from the tax agent in the reporting year” includes the amount that was actually withheld by the employer;

Subsection “Loan interest data”. The lines are filled in by analogy with the subsection “Data on the purchase (construction) of objects” described above.

The final stage

Press the button "Check". A visual image will appear and you can once again check the accuracy of the entered data. If some fields and lines are missing, the program will highlight it in red ( №32 ).

By activating the button "Seal", the declaration will be printed on paper ( №33 ).

It is difficult for an ordinary citizen who encounters a declaration for the first time to understand where, how and what to submit, what data to enter, what documents to prepare.

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Therefore, we will consider the legal grounds for granting a property deduction and its execution using an example.

Basic moments

Not everyone has the opportunity to make a refund from the budget for previously paid taxes. What categories of taxpayers can apply the purchase amount of an object to a deduction, what is needed to obtain such a benefit?

Right to deduction

Citizens of the Russian Federation can take advantage of the property deduction if they have purchased or built a residential building within the country, or have acquired territory on which they are going to begin construction work on the construction of residential real estate.

In other words, you can return tax from the budget if you purchased housing with your own funds. You cannot use the deduction when selling an object.

The payment is made according to the applicant’s profit (depending on the amount of tax payments made to the state treasury). The amount is often repaid over several years.

Persons who:

1. We bought a residential property using tax agent funds, using maternity capital or other amounts from budget support.
2. The house was donated and won in a lottery.
3. The apartment was purchased from a relative or a seller with whom he works.

Registration procedure

In order to receive a property deduction, the taxpayer must submit to the tax authority a package of documentation that will confirm this right of the citizen.

After accepting the application and declaration, a representative of the tax authority carries out a desk audit, based on the results of which the funds will be returned or such right will be denied (if violations are detected).

The payer will be notified in writing about the start of the audit. A taxpayer who purchased a home can apply for a property deduction for expenses incurred during repair work.

If an individual has several places of work, then when filing a deduction, he can choose one tax agent.

There is no established limitation period for the payer to contact the authorized body. The application and declaration can be submitted several years after purchasing the apartment.

The buyer can take advantage of the deduction from several objects until the full amount (260 thousand rubles) is used. This rule came into force on January 1, 2019.

Those citizens who issued a deduction before 2019 do not have the right to re-use it. The main condition for receiving several deductions is that the residential property must be purchased later than January 1, 2019.

Package of documents for property deduction

You can receive a deduction for property by submitting the following certificates:

• , which can be obtained from the tax agent;
• certificates of state registration of rights to housing or a share in it, if construction of the facility is underway or has been completed;
• home, residential premises;
• certificates for land, house or construction;
• payments that will confirm the actual payment of funds for expenses;
• if housing is purchased on credit - certificates from the bank about the repaid interest on the loan, as well as copies.

How to fill out 3-NDFL for property deduction

A mandatory document when applying to the tax authority is a declaration, which must be filled out in accordance with the regulations of regulatory acts.

What data will need to be entered, what forms should be used and how to make calculations?

Performing the calculation

When determining the amount of deduction, several factors are taken into account:

1. When calculating the amount, the main indicator is the price of the object.
2. The funds that were spent on repairs after purchasing the property can also be included in the calculation formulas.
3. The mortgage loan is also taken into account.

You can return 13% of previously paid tax to the state budget, but a certain limit has been set - no more than 260,000 rubles. A citizen can deduct an amount not exceeding 2,000,000 rubles.

13% of the funds (interest) that were paid to the banks when repaying the loan will also be returned. The limit for such payments is 390 thousand rubles.

The maximum property deduction that a home owner can claim is RUB 650,000, provided that it was purchased before the beginning of 2019.

Let's look at the example of calculating the amount of deduction when buying an apartment:

Levchuk I.R. purchased housing at a cost of 2 million rubles. in 2012. In the same year, he had a monthly profit of 50 thousand rubles. For the entire year, he paid 78,000 rubles in personal income tax to the state treasury.

The amount of the deduction is 2,000,000, the same as the purchase cost.

2,000,000 * 13% = 260,000 – the amount that the payer could return.

But he will be able to get back only 78,000 rubles, which he paid for the year. The balance (182,000) can be used by the citizen for subsequent purchases of real estate.

Instructions for filling

1. It is allowed to use a blue or black pen when filling out the 3-NDFL certificate.
2. You can also use one-sided printing of forms.
3. You cannot make amendments or cross out data.
4. Monitor the condition of barcodes, which are often damaged when sheets are stapled.
5. Amounts should be indicated in rubles, kopecks should be rounded (indicator 50 or more - up, less than 50 - down).
6. There is a cell for each character - you cannot enter data randomly.
7. If there are more than 11 digits in the OKATO value, you must enter zeros.
8. On each sheet you should indicate the TIN and full name of the applicant.
9. Place date and signatures at the bottom.

When filling out the declaration, sections 1 and 6 are always used, regardless of the type of deduction. The rest are selected according to the situation. All sheets are titled, so it won't be difficult to figure out which one to use.

When preparing documentation for obtaining a property deduction, fill out sections 1 and 6, as well as:

If the declaration is being filled out for the first time, then there is no need to enter information in paragraphs 2.1, 2.2. When reusing the deduction, indicate the amounts that were received previously, as well as the interest that was transferred to the bank.

You can take this data from the old declaration form, which was submitted in the previous tax period. Clauses 2.3, 2.4 contain information about the balance of the deduction amount for the property.

The amount of the deduction used in the previous year, as well as the current one, including the remaining amount, must not exceed the established limit to which the person has the right to claim.

Please note that section 1 should be completed by persons who have income, which is taxed at a rate of 13%. Sections 2 and 3 are filled out by taxpayers who have income taxed at a rate of 35% and 9%.

If a person is not a resident of the country, then he should enter the data in sections 2, 5 (rates - 30 and 15%). Section 6 is completed last.

Example

Let's look at an example of filling out 3-NDFL for property deduction. Livanova Natalya Mikhailovna received a profit in 2010 in the amount of 171 thousand rubles.

This year an apartment was purchased at a price of 2.5 million rubles. The title page will need:

• indicate the correction number – 0;
• enter the TIN;
• reporting period code – 34;
• tax authority code;
• tax payer category code, which is taken from Appendix No. 1 (760);
• OKATO;
• Full name, contact details;
• number of pages.

Please note that the date of birth should be entered on the form in the following format: hh.mm.yyyy. Citizenship is confirmed by the number 1, if there is no citizenship - 2.

Video: 3-NDFL declaration for property deduction

Sheet A reflects information from the 2-NDFL certificate. The declaration form indicates the amount of profit and the amount that is taxed, the amount that is withheld when paying personal income tax.

The total amounts will then be transferred to section 1. Costs when purchasing a home are indicated in sheet I. Here they write:

• object name code (for an apartment – ​​2);
• type of property;
• tax payer sign (1 – for the owner, 2 – for the spouse);
• location of the property;
• information about costs (when the housing was registered, when the deduction began to be returned, the amount of expenses upon purchase);

Section 1 calculates the tax base and the total amounts to be paid:

Section 6 indicates the amounts that are subject to return from the state treasury according to the codes KBK and OKATO.

Questions that arise

There are situations when it is difficult to determine which rules should be followed.

What if you did not immediately take advantage of the deduction or the purchase amount does not reach the established indicators for acceptance for deduction (2 million)? Who can return the funds if the apartment is purchased as joint property?

In case of joint ownership

Taxpayers who bought property in joint ownership have the right to determine the distribution of shares.

It could be this option:

• 100% for one spouse, 0% for the second;
• 50% each, etc.

The deduction will be divided between the owners in proportion to their shares. Please note that according to real estate that was acquired during marriage, it is considered community property, regardless of whose funds the transaction was carried out at.

If a person has not applied to the authorized body to receive a deduction, and the apartment is registered in the name of one person, then it is considered that the deduction was used by only one taxpayer.

Then the second spouse can apply for a deduction when purchasing another property.

Is it possible to deduct a second year in a row?

A deduction of a property nature for the costs of construction work or the acquisition of real estate can be used not only at the end of the tax period.

For previous reporting periods, the taxpayer also has the right to receive the overpaid amount of personal income tax.

For example, a person had a profit in the current year (when housing was purchased) in the amount of 300 thousand rubles, while 2 million rubles can be deducted. In such a situation, the tax base will be zero.

The deduction will be made from the amount of 300 thousand, and the balance from the amount of 2 million will be carried over to the next year. The deduction can be used once in a lifetime. But the amount is attached not to the object, but to the payer.

Therefore, if, when purchasing one premises, the deduction is not fully used, or cannot be used in full due to low income, then it is possible to issue it in subsequent years.

It follows that the deduction can be applied for several years in a row until the established amount is used when calculating the return.

When filing a deduction for several years

It is possible to receive a property deduction several years after purchasing a home. If a residential property was purchased in 2012, you can apply to the tax authority to receive a deduction in 2019 for several years at once: for 2013, 2019 and 2019.

To do this, you need to prepare several declarations and certificates in form 2-NDFL and submit an application to the authorized structure.

If you did not use the deduction due to lack of profit for several years, you can return the taxes paid later. The deadline for filing a 3-NDFL declaration for property deduction has not been established.

When a person plans to receive a tax deduction, he is faced with the question: how best to fill out the 3rd personal income tax return - manually or using a computer. Each of these methods has its own advantages, but if you use special programs to fill out the 3rd personal income tax declaration, it is better to download them on the official website of the Federal Tax Service.

This is where the “Declaration” software product is located, using which you can fill out the document as quickly and correctly as possible. Since the personal income tax declaration form 3 changes quite often, a new version of the program is posted on the tax website for each year. That is, if a declarant wants to fill out a document for 2015, he must download the Declaration 2015 program.

So, first you need to go to, download the program for the desired year and install it. Next, open the Declaration program shortcut on the desktop and proceed directly to filling out the data. Of course, the content of the document will directly depend on the purpose for which it is filled out: it could be obtaining a property deduction for, a tax deduction for, etc.

However, some tabs of the Declaration program are filled out regardless of the purpose of filling out the document, that is, data will be entered in them upon receipt of any deduction. First of all, fill out the section called “Setting conditions”. In it we select the type of personal income tax declaration 3.

Then you need to fill in the tax office number; you can select it in the directory of inspectorates that this program contains. This is very convenient because you do not need to additionally search the Internet for the necessary information. In order to select the required inspection number, click on the square, a list will appear:

Select your inspection there and click “Yes”. Then in the “Adjustment number” field we leave the value 0 if the declaration is being drawn up for the first time this year. After this, you need to select the taxpayer’s attribute, that is, indicate who the declarant is - an individual or individual entrepreneur, a notary, a lawyer, etc.

In the next field “Income available” you need to reflect the source of income of the person preparing the declaration. The program allows for the selection of several items at the same time; this is relevant for persons who, for example, receive profit from participation in investment partnerships and at the same time have income in foreign currency. Most citizens select the first item in this column, which reflects the declarant’s income received in the form of wages.

The last action in this section indicates who is providing the declaration - directly by the person making it or his representative. The next item is to fill in “Information about the declarant”.

This tab contains information about the person submitting the declaration, namely:
-last name, first name and patronymic of the declarant;
-his TIN;
- date, month and year of birth;

Then fill out the section “Information about the identity document.” Opposite the “Type of document” line, click on the button and select the required document from the list, usually a passport (item 21 in this list). After that, we enter the passport data: series, number, date of issue, who issued it.

Next, click the “Information about place of residence” button to make it easier to find; the developers made an icon in the form of a house for this tab. Here you will need to enter the address of the declarant’s place of residence, including postal code and OKTMO code.

Then go to the “Income received in the Russian Federation” tab. This section contains the name and details of the organization where the declarant receives income, as well as the amount of this income by month.

Interest rates are located at the top of this tab. Since most citizens pay 13% income tax, this rate is selected by default in the program. If the declarant has income subject to other interest rates, this software product allows you to select the value the declarant needs.

Now fill in the “Sources of Payments” column. If the declarant works in several places at the same time, he must enter data for each source of income. To start filling out the information, you need to click on the green cross to the left of the table. A window will appear, in its lines you must enter the name of the organization where the declarant works, its tax identification number and checkpoint, OKTMO code. All this data can be taken from the 2-NDFL certificate, which is issued by the accounting department of the enterprise.

If the declarant has the right to receive a standard deduction for himself or for a child, and the deduction was not provided by the employer, then he must check the “Calculate standard deductions” checkbox. If a person has more than one source of income, then he can choose any of them. But you can only check one of these sources. After all the information has been filled in, you need to click the “Yes” button and the window will close.

Then we enter the data into the table; it will reflect the amount of income of the person filling out the declaration. To do this, click on the “Add income” button (green cross next to the second table). In the window that appears, select the Income Code - for wages it will be 2000.

Then we enter the amount of income for January and enter the month number in order, that is, January-1, February-2, etc. The remaining months for the entire past year are filled in similarly. You can copy data for the previous month; to do this, click the “Repeat income” button. In order to delete erroneously entered information, you need to click on the minus sign; you can also correct inaccuracies in the data using the "Edit income" button.

At this point, filling in the general information can be considered complete. The following articles will look at filling out the “Deductions” tab, data in which is entered differently depending on the type of deduction:
- ;

The 3-NDFL declaration form consists of many components and a large number of additional pages. The completion of each of these elements will vary according to the specific situation occurring in the life of the citizen declaring tax information. So, when selling an apartment and receiving a tax deduction for this, the same 3-NDFL declaration paper will be submitted, but the information entered into it will vary, which means that different sheets of the document will be filled out. In this material, we will look at exactly what the 3-NDFL 2018 declaration will look like, how to fill it out yourself, and how the requirements for filling out the declaration form change depending on the circumstances in the taxpayer’s life.

To give a more specific example of filling out the declaration form in 2017, let’s set the initial conditions.

Kirchanova Anastasia Sergeevna in January last year sold an apartment she owned in the central district of Novosibirsk. The housing went to her friend, Andrey Alekseevich Livnev. As a result of the sale, Kirchanova received an amount of 2 million 500 thousand units of Russian currency.

• Buyer's INN: 547523833333.

Anastasia Sergeevna’s apartment was initially acquired not by purchase, but received by right of inheritance from a deceased relative. Receipt took place last year 2014.

Due to the fact that Kirchanova received funds after the sale of the apartment, which are classified as income, she is obliged to declare the transaction by providing information to the Federal Tax Service of the state.

Information is provided using the 3-NDFL declaration form.

Kirchanova filled out the form in 2017. To receive a tax deduction due to citizens selling residential space, she must supplement Form 3-NDFL with documents from the following list:

• agreement on the sale of housing and its acquisition, concluded and signed by both parties;
• payment documents that confirm the fact that Kirchanova received money that plays the role of payment;
• documents indicating the period during which Kirchanova was the owner of the desired residential space;
• a certificate confirming the right to enter into Anastasia Sergeevna’s inheritance and the fact that she is the owner in relation to the apartment she previously received.

In the example we are considering, the tax payer declares her right to receive a property-related deduction, which is due to citizens selling living space. To complete this task, it is necessary to fill out 5 pages of the declaration form. Let's look at them in order.

Filling out the title page does not require serious labor from the taxpayer, since it is intuitive even for the person who sees it for the first time.

It reflects standard information about the tax payer. We will consider filling it out using the example we described earlier.

Step 1. First of all, we fill out the field called “adjustment number”. It helps determine:

• whether the declaration is being submitted for the first time;
• whether it is clarifying and is submitted again.

Since in our example, Anastasia Sergeevna Kirchanova declares her own right to a tax deduction for the first time, we enter the value “0” in this column.

Step 2. Next, fill out the column that requires entering the TIN. This number can be found in the certificate of registration of an individual in the tax system. We enter the data of Anastasia Sergeevna Kirchanova in this field: 547523222222.

Note! The TIN will need to be repeated on each subsequent page of the form.

Step 3. We enter information in the “tax period” section. It involves entering the encoding related to a specific year. Since the apartment was sold in 2016, and the form was filled out in 2017, you must enter the combination of numbers “34” inside the required column.

Step 5. Next, enter the code value in the appropriate field to indicate a specific country. You can view it in the All-Russian Classifier of Countries. Our country code is represented by the following numerical sequence: 643. If you do not have citizenship, you must enter the numerical sequence 999 in the required field.

Step 6. Now you need to indicate the category to which Kirchanova belongs, as a taxpayer. She writes the number “760”, and this means that she belongs to individuals included in the category of others who declare the income they receive and claim to receive a property tax deduction.

Step 7 In the following paragraphs it is necessary to enter the general personal data of the taxpayer, namely:

• his last name;
• surname.

No abbreviations are allowed; all information must be entered according to the data specified in the passport. Foreigners have the right to enter their full name using the Latin alphabet.

The date of birth is also indicated by the one that appears in the passport. The place of birth is also filled in with information from the citizen’s main document. In our example, citizen Kirchanova lives in the city of Novosibirsk and was born there, therefore, we indicate it in the document.

The field concerning information about the document intended to verify the identity of the taxpayer is entered in accordance with the information specified in it. A document can be not only a passport, so it is not enough to indicate its “call sign”; you also need to enter the encoding of its type. It can be found in the corresponding reference book. The code sequence for the passport will be 21.

The taxpayer status item requires entering one of the following options:

• resident – ​​number 1;
• non-resident – ​​number 2.

A resident is a citizen who stays within the borders of our country for 183 days or more than the specified period. The counting is carried out over 12 months, not necessarily calendar months, however, consecutive to each other.

Who is a tax resident of the Russian Federation? This will help you figure it out. In it we will look at what the tax status depends on, documents for confirmation, as well as the regulatory framework for residents and non-residents.

In the “place of residence” column we enter the citizen’s official registration address, as stated in the passport or other document. The address includes the following elements:

• postcode;
• encoding that allows you to determine the region;
• name of the city or other locality;
• street;
• house number and its building, if any;
• apartment number.

The region code in the case of our example will be “54”. It is this sequence of numbers that refers to the Novosibirsk region, where Anastasia Sergeevna Kirchanova lives.

Please note that the region code coincides with the first numbers of the taxpayer's TIN.

Then you need to enter information about the contact phone number of the tax payer. In addition, on the same sheet, enter the number of pages of the declaration form in which the data was entered.

Here they also list the documents attached to the declaration form as confirmation of the information included in the declaration. In the case we are considering, these documents will be:

• received at the place of employment;
• a photocopy of the certificate confirming the ownership of the apartment;
• a copy of the agreement concluded between the seller and the buyer;
• payment document or bank statement confirming the transfer of funds to the seller;
• other documents.

At the bottom of the title page, the tax payer indicates the current date of completion and signs.

Sheet "A"

Now it is necessary to enter information on the sheet labeled “A”, reflecting information on the income that was received by Anastasia Sergeevna Kirchanova from Andrei Alekseevich Livnev as payment for the purchase.

1. In line number 020, which indicates the type of income received, you must indicate the code sequence corresponding to the required cash receipt. All encodings are given in the appendix of the document called “procedure for filling out the 3-NDFL declaration.” In our example, income is the funds received as a result of the sale of a residential property received by Mrs. Kirchanova as an inheritance; the coding “01” is suitable for us.
2. Next, you need to indicate the source of funds, which in this situation is the buyer of the apartment. First, enter his first name, last name and patronymic, which in our case sounds like Andrey Alekseevich Livanov. Then the buyer’s TIN is indicated: 547523833333 in our example.

Sheet “A” - example of entering information

The code of the municipal district in which Livanov lives must also be indicated. In our example it will be: 50701000001.

In the column called “total income” the amount that the buyer paid to the seller for the apartment is entered. In our example, it will be 2 million 500 thousand Russian rubles. The column that requires entering information on taxable income is filled in with the same amount from which the tax deduction due to the citizen was subtracted. In other words, we reduce 2 million 500 thousand by the due million and enter data in the amount of one and a half million in the line.

We calculate the amount of tax collection simply: we multiply the resulting taxable base by the rate of 13%. The amount received is 195 thousand rubles. For the amount of withheld tax, we indicate zero, since its payment has not yet been made.

All data entered into the required sheet will then be used in the second section of the document.

Sheet "D2"

Since our heroine’s property was owned for less than the three years required by law, the first part of the sheet labeled “D2” must be filled out.

Entering information into sheet “D2”

Column 010 is filled in again with the total amount of income received by the taxpayer who sold the housing. In our case, the required amount of funds was 2 million 500 thousand Russian rubles.

Line 020 of the required sheet is filled in with the amount of the tax deduction due to the citizen, which is 1 million Russian rubles. If only one of the shares of the specified living space were sold, then the data would need to be entered in the following lines:

However, in our example there are no such conditions, so the lines are left empty.

Indicator number 210 includes the full amount of tax deductions due to the taxpayer in this situation. In our case, it amounts to 1 million rubles.

First section

The first section involves indicating the amount of tax deduction that must be transferred to the state treasury.

Kirchanova Anastasia Sergeevna enters the budget classification code OKTMO into it, which can be found at the address for each individual case on the tax inspectorate website.

Then, in line number 020, she indicates the code for the budget classification of the collection by income of individuals, suitable in her case.

Column 040 is filled in with information on the amount of tax to be paid to the state budget. It, as we said above, is 195 thousand Russian rubles.

Second section

The second section is usually filled out before the first, since it is in it that the value of the tax base and the final amount of the tax collection is calculated, however, in the article we presented it in sequential order to make it easier for you to analyze the information received.

1. Let's start indicating the information, first we enter it in cell number 002. Here it is necessary in the situation from the example to put the number 3, which will mean that the income received belongs to the other category. Other options for the required column sound like:
   1. profits of controlled foreign companies;
   2. dividends.
2. Next comes cell 010, in which we again write down the total amount of income. You can see it in the sheet labeled “A”, because we have already indicated it.
3. Column 030 is filled in with the total amount of income received, which is subject to taxation - this value in our example is 2,500,000 rubles.
4. Line 040 involves entering information on the amount of the tax deduction due to the citizen, which is 1 million rubles.
5. The line called “tax base” is filled in with the difference between the income received and the amount of the tax deduction. It was already calculated by us earlier, and amounted to a total of 1 million 500 thousand rubles.
6. Cell number 070 is filled in by multiplying the tax base and the current rate of 13%, that is, a value equal to 195 thousand rubles. The amount of the tax fee is determined, and the amount is rounded to the nearest ruble, without specifying kopecks.
7. Previously, funds were not withheld from Kirchanova’s income, therefore, in cell number 080 you need to indicate the number zero.
8. To calculate the values ​​​​inscribed in line 130, you need to subtract the value of cell 080 from column 070 and get the amount of the tax fee for the surcharge, which in our case will be 195 thousand rubles.

Filling out a declaration when selling a car, taking into account confirmation of the costs of its purchase

Let's consider another problem with the initial data we have established, using the example of the same seller (Anastasia Sergeevny Kirchanova) and the same buyer (Andrey Alekseevich Livanov). Only this time, instead of residential real estate, the buyer purchased a car, the cost of which was 400 thousand Russian rubles. The car was owned by Anastasia Sergeevna for less than the period required for tax exemption, therefore, she is obliged to make a payment to the state treasury.

Taxpayer identification numbers remain the same:

• INN of the selling party: 547523222222;
• Buyer's INN: 547523833333.

In order to reduce the tax base from which the tax levy will be calculated, Kirchanova provides for verification a document confirming her expenses when purchasing a car, namely, an agreement with its previous owner.

In addition, for the year we are interested in, Kirchanova received a salary of 171 thousand Russian rubles at her workplace at the company Buttercup LLC. The tax collection on the citizen's income was withheld on time. The retention rate was 13%. All fees are transferred to the state budget.

Title page

Filling out the title page when selling a car is carried out similarly to the method described in the first example, where Andrei Alekseevich Livanov bought an apartment from Anastasia Sergeevna Kirchanova, not a car. All the same values ​​are entered into the same lines, since the title page has no direct relation to the tax collection, it only serves as a platform for entering information about the taxpayer who received the income.

Sheet marked "A"

This sheet contains information related to the income coming to Kirchanova. At the same time, this means not only income from the sale of a car, but also funds received from the main place of employment.

First of all, the required sheet must reflect information relating to the tax agent – ​​Kirchanova’s employing organization. In this situation, this is the company Buttercup LLC.

For this organization, in sheet “A” it is necessary to indicate the following information:

• full name of the company;
• taxpayer identification number;
• reason code for registering the company.

It is also necessary to fill out the coding for OKTMO.

The second paragraph of the required sheet, line 020, implies entering the type of income received by citizen Kirchanova. The meaning of the encodings must be found in the appendix to the instructions for filling out the 3-NDFL form.

For funds received under the main labor contract, the coding will look like “06”.

• total income received;
• the amount of income subject to taxes.

In the first case, information will need to be looked for in a certificate labeled 2-NDFL, which can be obtained at your workplace, in the accounting department. Find the following items in it and transfer the information:

Entering the amount of tax that was calculated and withheld from the taxpayer is also done using the required certificate. Find the following items in it:

And carry out the transfer.

The total amount of income received in the case we are considering will be 171 thousand Russian rubles. It will also be subject to contributions to the state treasury. Calculating the required amount of the fee is simple: you need to multiply 171 thousand by 13%. As a result, we received a value equal to 22 thousand 230 rubles.

Now let’s determine the amount of income received from the sale of a motor vehicle. The code for the type of this income must be entered in cell 020. In this case, the code will look like a combination of the following numbers: 02. It implies the receipt of funds from the sale of property of a “different” nature.

• enter his last name, first name, patronymic;
• indicate his taxpayer identification number;
• code of the municipality to which Mr. Livnev belongs at his place of residence.

The amount of income received from Kiselev is 400 thousand Russian rubles. The expenses, confirmed by citizen Kirchanova, made for the purchase of a car amounted to 300 thousand. Consequently, the column for the income received is filled in with the difference between the amount of sale and purchase - 100 thousand rubles.

Now we calculate the amount of calculated tax. To do this, you need to multiply the resulting amount of 100 thousand by 13%. As a result, we get 13 thousand rubles. No tax was withheld; in total, Kirchanova transferred 0 rubles to the treasury.

Sheet marked “D2”

To receive a property deduction in the amount of the costs that were incurred to purchase the car, you must fill out the first part of the required sheet.

To begin with, the indicator labeled 130 includes the full amount of income received by citizen Kirchanova, which in our example amounted to 400 thousand.

There is no need to fill out any more indicators in sheet “D2” and we move on to the next section.

Section numbered “1”

Filling out the first section is the final part of filling out the declaration form, however, we present it first in this material.

In the column with the amount of the tax fee that must be paid to the state treasury, it is necessary to enter the previously received amount equal to 13 thousand rubles.

Do not forget to indicate in this section the code of the municipality in whose territory the tax payment will be made. If you do not know the coding you are looking for, you can get advice on it from the tax authority to which you belong at your place of residence.

The OKTMO code can also be found on the website of the Federal Tax Service; to do this, just enter the address in the appropriate column.

Cell number 020 is filled in with the budget classification code for personal income tax - 182 1 01 02030 01 1000 110. Line number 040 is filled in with information on the amount of tax deduction payable. As we found out, its size will be 13 thousand.

Section numbered “2”

Let’s finish our consideration of this option for filling out the declaration form with its second section. In it, as you remember, we calculate the base subject to tax collection, and we will determine once again the final amount of the tax deduction itself.

So, let's pay attention to column 002. It is necessary to indicate in it that the income from the sale of the car is different, that is, it did not come as profit of a foreign company under control, or in the form of dividends.

Line 010 represents the total amount of income received, the value of which was 517 rubles (income received from the sale of a car and from the main place of work).

Next, we determine the amount that is the base for taxation, that is, part of which is subject to transfer to the state treasury. It fits into line 030 and amounts to 271 thousand rubles (571,000 - 300,000 (deduction)).

13% of 271 thousand is 35 thousand 230 rubles. Since the employer, who is a tax agent, withheld 22 thousand 230 rubles from Kirchanova, it is necessary to enter this amount in line 080.

This means that the difference between the total amount of tax and the amount of money already paid to the state treasury, which is 13 thousand rubles, must be paid. We enter this difference in column 130.

Entering information on income received as rent into the declaration form

Let's present the initial data of the next example. The same heroine, Kirchanova Anastasia Sergeevna, rents out housing. Her tenant, Livnev Andrey Alekseevich, pays Kirchanova 25 thousand Russian rubles for one month of living in the apartment. It turns out that citizen Kirchanova’s income for the year amounted to 300 thousand.

If our heroine received income from only one source, that is, from the landlord Livnev, then she is obliged to enter information into the declaration form, filling out the following pages:

• title page;
• first section;
• second section;
• sheet marked A.

Filling out the title page

The title page in this case is also filled out similarly to the methods described earlier. Since it exclusively indicates the data of the taxpayer entering information into the declaration form, it is not difficult to remember the sequence of filling out.

Sheet marked "A"

This sheet contains information related to the income received by the citizen. This means that it will talk about rent from Mr. Livnev, paid in favor of citizen Kirchanova.

The line numbered with the combination of numbers 020 determines the type of income. Since income received due to the transfer of any property for use is marked 04, it must be indicated.

The total amount of income received by Kirchanova was 300 thousand Russian rubles. The transfer of an apartment for rent can be carried out on the basis of an agreement concluded between the parties, which determines the timing of the transfer of funds and fully regulates the remaining nuances of the procedure.

In this case, term 040 implies an indication of the annual amount of income received by the taxpayer. Cell 070 requires entering the withheld tax amount, which in this situation is 0 rubles, because the tax has not yet been transferred.

The calculated tax will be 39 thousand Russian rubles (300,000*13%=39,000). The total values ​​are transferred to the second paragraph of the original sheet “A”.

Section one

Completing the first section, as in previous examples, is mainly devoted to information about the amount of the tax levy that must be paid to the state treasury.

We would like to draw your attention to the fact that it is also filled out in cases where the taxpayer has paid an excessively large amount, and he is claiming a refund of this excess.

First, information is entered into the code cell of the all-Russian classifier of municipalities. Its determination is made according to the territorial location of the payer, that is, in fact, in which territory he will transfer funds to the state treasury.

You can find out the code that suits you on the tax service website by entering your residential address in the appropriate field. Enter the information received in line 030.

Cell numbered 02 contains information about the budget classification code for tax deductions on the income of an individual, which is citizen Kirchanova in our article. It looks like this: 182 1 01 02030 01 1000 110.

The amount of tax collection, which is subject to transfer to the state treasury, is 39 thousand rubles. It must be entered in cell 040.

Section two

We are now moving on to filling out the second section of the declaration form. It determines the size of the financial base subject to tax collection, as well as the final amount of the tax.

So, line numbered 002 is filled with information about the type of income received by Kirchanova. Since the funds are not dividends or income of controlled foreign companies, you need to put the number 3, the designation of which is determined as income of a different plan.

Line 010 represents the total amount of funds received. As we remember from the example, over the one-year period it amounted to 300 thousand. Since the declaration form is submitted in this case for the year, this amount must be indicated.

In the next cell, 030, we duplicate the value entered in line 010. This column implies an indication of the amount that is subject to taxation.

If the payer has claims to receive a tax deduction for personal income tax, it is necessary to fill out line 040. In the example, citizen Kirchanova does not have such a right, therefore, we are omitting it.

In line 060, the amount of 300 thousand rubles is duplicated once again, since it implies the final determination of the taxable amount.

The next cell 070 contains the tax base multiplied by the rate, that is, in fact, the amount of the tax deduction to be transferred to the state treasury is written there. We are talking about 39 thousand rubles.

Since tax was not previously withheld from funds received by Kirchanova, in column 080 we enter a value equal to zero.

To calculate the funds payable to the treasury in line 130, it is necessary to obtain the difference between the indicators of line 070 and 080. In our case, the result of the calculation will also be equal to 39 thousand, therefore, we write them down.

We enter information into the declaration form to receive a property deduction

As in all previous examples, let's first define the conditions.

Anastasia Sergeevna Kirchanova, who works at the Lyutik LLC enterprise, received income in the form of 171 thousand units of Russian currency for the taxation period we are interested in (2016). Her employer, acting as a tax agent, successfully transferred 13% of her income to the state treasury.

In the same year, Anastasia Sergeevna purchased an apartment in the city center. The purchase price was 2 million 500 thousand rubles. A certificate stating that she is the sole owner of the property was issued in her name on October 22, 16.

The transfer of housing into operation was carried out in accordance with the corresponding act, drawn up and signed on the 25th day of October of the same year.

Since the purpose of filling out the declaration form by our heroine is a partial refund of the tax paid to the state treasury, which she has the right to claim when purchasing an apartment, she needs to collect a certain package of documents and attach it to the form. It includes:

• certificate 2-NDFL, which is issued directly by the employer (in our case, it is LLC “Lutik”);
• a photocopy of the paper indicating the right of the owner (Kirchanova) to own the property in question;
• a copy of the payment document confirming the payment to the home seller, that is, the construction company;
• an act of acceptance of the apartment by the owner and transfer of it into operation by the developer.

Title page

In this situation, the main page is also filled with information about the taxpayer. We demonstrated this procedure in the first example. In this version it also remains unchanged.

Sheet marked "A"

The information in the required sheet is transferred from the Form 2-NDFL certificate received by Ms. Kirchanova at her place of employment, which is the company Buttercup LLC.

First of all, it is necessary to indicate the details of the tax agent. This list includes the following titles:

• reason code for registering Buttercup LLC;
• tax payer identification number.

In the already familiar line 020, which displays the type of income received, we enter the number 06. It denotes funds received under an agreement concluded between the employer and the employee, from which all deductions due to the state treasury were made.

Refer to the 2-NDFL certificate again, and from paragraphs 5.1-5.2, transfer the information to columns with:

• the total amount of income received;
• taxable income.

Both of these values ​​will be equal to 171 thousand rubles, which citizen Kirchanova received at her workplace for a one-year period.

• the full amount of the tax;
• withheld tax amount.

Since, according to the terms of the task, the full amount of funds was paid to the treasury, it is necessary to find the value and write it in the same amount in both lines indicated at the top. So, we multiply 171 thousand by 13% of the personal income tax rate and get 22 thousand 230 Russian rubles.

Sheet marked “D1”

This part of the declaration form will reflect the expenses that our heroine incurred when purchasing an apartment.

Open the first paragraph and begin to carefully enter information about the purchased property.

1. First of all, you need to enter the code number that corresponds to the type of purchased object. For an apartment it is designated “2”. If a house were being purchased, Anastasia Sergeevna would enter a one in the column, if a room - a three. Then you need to indicate the type of ownership of the property. So, since Kirchanova owns the object solely, we write the number 1.
2. Next, we indicate the sign of the tax payer. Column 030 is used for this. Anastasia Sergeevna enters the sequence of numbers “01” into it, since it is this that reflects that the deduction is received by the owner.
3. Field 040 is used to receive a deduction in a special manner. In other words, pensioners, for example, have the right to transfer tax deductions to taxation periods that preceded the one for which the declaration form is submitted. Since Kirchanova does not belong to this category and has no intention of transferring the deduction, she must enter a zero in this field.
4. Next, you need to indicate the address of the property in our country, determine the date when Kirchanova was officially registered as a home owner (in our example, this is October 22, 16). In addition, here you need to enter the amount of the share owned (for us this is full ownership). Indicating the year the deduction was used is another important point that must be completed.
5. The amount of expenses that were incurred is also indicated for the first time in sheet “D1”. It cannot exceed two million Russian rubles, since this value is the maximum according to the letter of the law.

It turns out, despite the fact that the cost of the apartment in the case of Kirchanova A.S. It turned out to be 500 thousand rubles more, the difference simply disappears.

In the second section of the sheet in question, Mrs. Kirchanova must carry out the calculation procedure for our deduction.

To do this, in column 2.7 it displays the full amount of funds received, which is equal to 171 thousand rubles. Entering the same value must be repeated for column 2.8.

Since in the current tax period the citizen received only 171 thousand, the remaining 1 million 829 thousand are transferred to the next tax period. This difference is indicated in paragraph 2.10.

First section

In this section, we must once again indicate the amount of tax that needs to be transferred to the state budget. At the beginning, we re-indicate the OKTMO encoding of the territory within which our heroine will pay the tax fee to the state treasury. We have already mentioned many times above where to find information on it. You can go to the tax service website or look directly into the classifier itself. However, it will be much faster to use the specialized service from the first version.

Line 020 contains information on the budget classification code. For our example it will be 182 1 01 02030 01 1000 110.

Column 060 involves entering the amount of tax that must be returned from the state budget. Since this year Kirchanova received 171 thousand at her workplace, and paid 22 thousand 230 rubles from it to the state treasury, this amount must be entered into the empty cells.

Second section

Now it is necessary to determine the size of the financial base subject to tax deduction. To do this we use the following lines:

• 010 – total amount of funds received;
• 030 – all funds that are subject to taxation.

The same figure will be entered in each column, which will amount to 171 thousand in income received by our heroine at her place of employment over the year.

The figure of income received by the citizen is also transferred to cell 040, by which the tax base is reduced.

The difference between the indicators of lines 030 and 040 is zero rubles, therefore, the tax base column 060 is filled in with this figure. The same value is indicated in the next line 070.

The amount of the tax fee fits into line 080; it is, as you may remember, 22 thousand 230 Russian rubles. to get information for cell 140, you need to find the difference between the indicators in columns 080 and 070. In our case, it will be 0 rubles. This means that the payer is entitled to a refund from the state budget in the amount of 22 thousand 230 rubles.

Let's sum it up

As you can see, even inexperienced taxpayers can enter information into the 3-NDFL declaration form, and they will act purely intuitively. The form was developed by specialists of the Federal Tax Service specifically so that citizens would not waste time learning the rules for filling out the declaration form, but could complete the task in a short period of time.

Please note that in this article we have not covered all cases of filling out the declaration form. Different situations arise in the lives of taxpayers, therefore, the sheets required to be filled out will also change.

In any situation that requires clarification, you have the right to consult with specialists of the Federal Tax Service hotline. We recommend that you take the simplest route and download a specialized program from the official electronic resource of the service, with which you can fill out the 3-NDFL declaration without racking your brains over what information fits where. The main positive feature of this program is not even a simplified method of work and a serious reduction in time costs, but the fact that based on the results of filling it out, it independently generates a declaration form, inserts the necessary data into the appropriate columns and sends the finished form to print. We recommend that you pay attention to it.

If you still decide to fill out using the traditional method, carefully study our article and be sure that everything will work out.

Video - How to fill out the 3rd personal income tax declaration in 5 minutes