Income tax return (3-NDFL). Personal income tax (NDFL) Certificate information about the income of an individual form

01.03.2024

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2-NDFL certificates in 2018: new form and sample filling

The form of the 2-NDFL certificate and the procedure for filling it out were approved by order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/485@ (as amended by the order of the Federal Tax Service of Russia dated January 17, 2018 No. ММВ-7-11/19@). It is valid throughout 2018. From January 1, 2019, the new certificate will be applied. It was approved by order of the Federal Tax Service of Russia dated October 2, 2018 No. ММВ-7-11/566@.

Changes in the new form:

drawn up on machine-readable form;
for employees and for the Federal Tax Service is formed on different forms.

Who must prepare and submit 2-NDFL certificates

Certificates in form 2-NDFL must be submitted by organizations and individual entrepreneurs that pay income to individuals. This obligation is enshrined in clause 1, clause 2 of Art. 226 and paragraph 2 of Art. 230 Tax Code of the Russian Federation.

There is no need to submit 2-NDFL certificates if you paid to an individual:

Only non-taxable income (clause 28 of Article 217 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated January 19, 2017 No. BS-4-11/787@);

Income on which an individual must pay tax and submit a declaration (Article 227, Article 228 of the Tax Code of the Russian Federation);

Income specified in Art. 226.1 Tax Code of the Russian Federation.

If in the reporting (expired) year the organization did not pay an individual income from which personal income tax was required to be withheld, then a 2-NDFL (“zero”) certificate does not need to be submitted. For example, if only non-taxable income specified in Art. 217 Tax Code of the Russian Federation.

Where to submit 2-NDFL

In accordance with paragraph 2 of Art. 230 of the Tax Code of the Russian Federation, tax agents submit reports on 2-NDFL to the tax authority at the place of their registration.

Submit 2-NDFL for employees of separate divisions to the Federal Tax Service at the place of their registration. The same thing happens when a separate division pays income to individuals according to the GPA.

What income should be included in the 2-NDFL certificate 2018

How to fill out a 2-NDFL certificate

The general requirements for filling out the 2-NDFL certificate are as follows:

2-NDFL certificates are filled out by the tax agent based on the data contained in the tax registers.
If the tax agent accrued income to an individual during the tax period that is taxed at different tax rates, sections 3-5 are completed for each rate.
When filling out the Certificate form, codes for the types of income of the taxpayer, codes for the types of deductions of the taxpayer, the Directories “Codes of types of documents proving the identity of the taxpayer” (Appendix 1 of the Procedure for filling out the certificate) and “Codes of the subjects of the Russian Federation and other territories” (Appendix 2 of the Procedure for filling out the certificate) are used.
All details and totals are filled in in the Certificate form. If there is no value for the total indicators, zero is indicated.
Certificates in electronic form are generated in accordance with the format (xml) for submitting information on the income of individuals in form 2-NDFL.

Table 2. How to fill out 2-NDFL certificates

Chapter	Information to be provided
Heading	Indicated: Tax period for which the Certificate form is prepared; Serial number of the Certificate in the reporting tax period; Date of preparation of the form; The “Sign” is indicated and the following is entered: number 1 - if Certificate 2-NDFL is submitted based on the provisions of clause 2 of Art. 230 Tax Code of the Russian Federation; number 2 - if the Certificate is submitted in accordance with the provisions of clause 5 of Art. 226 Tax Code of the Russian Federation. When drawing up the initial form of the Certificate, “00” is entered in the “Adjustment number” field; When drawing up a corrective Certificate to replace the previously submitted one, a value one more than that indicated in the previous Certificate is indicated (For example, “01”, “02”, etc.); When drawing up a canceling Certificate, the number “99” is entered instead of the previously submitted one. In the field “in the Federal Tax Service (code)” - the four-digit code of the tax authority with which the tax agent is registered. (Section II of the Procedure for filling out the certificate)
Section 1 “Data about the tax agent”	The OKTMO code and contact telephone number of the tax agent are indicated; TIN and checkpoint; name of the organization according to its constituent documents (Section III of the Procedure for filling out the certificate)
Section 2 “Data about the individual - recipient of income”	The TIN of the individual taxpayer is indicated; last name, first name and patronymic of the individual - taxpayer; taxpayer status code; Date of Birth; numeric code of the country of which the taxpayer is a citizen; code of the type of identification document and its details; full address of the taxpayer's place of residence; (Section IV of the Procedure for filling out the certificate)
Section 3 “Income taxed at the rate of __%”	information on income accrued and actually received by an individual in cash and in kind, as well as in the form of material benefits, by month of the tax period and corresponding deductions is indicated. (Section V of the Procedure for filling out the certificate)
Section 4 “Standard, social, investment and property tax deductions”	information about standard, social, investment and property tax deductions provided by the tax agent is reflected. (Section VI of the Procedure for filling out the certificate)
Section 5 “Total Amounts of Income and Tax”	the total amounts of accrued and actually received income, calculated, withheld and transferred personal income tax are reflected at the appropriate rate specified in the title of Section 3. (Section VII of the Procedure for filling out the certificate)

How to fill out 2-NDFL in an accounting program

Let's consider the procedure for filling out certificates in accounting programs: Bukhsoft Online, 1C: Accounting and Kontur.Accounting.

Bukhsoft Online

1. Go to the “ ” module in the Funds/NDFL section and select “2-NDFL”.

2. In the window that opens, in the “Questionnaire” tab, fill out and check the employee’s information.

4. In the window that opens, reflect the data for sections 3-5 of the 2-NDFL certificate.

1C:Enterprise

1. Go to the section “Salaries and personnel/NDFL/2-NDFL for transfer to the Federal Tax Service”. Click "Create".

2. Fill out the header and signatures.

3. Then, using the “Fill” button, start the procedure for automatically collecting information about the income of individuals according to the information base. The list of prepared income certificates for individuals will be displayed in the tabular part of the document. When automatically filled out, the document includes only those amounts of income, deductions and taxes of individuals that relate to the OKTMO/KPP specified in the header of the document. If necessary, the data in the employee’s 2-NDFL document can be corrected manually, but instead it is recommended to correct the credentials themselves, and then refill the data in the document.

4. The data on the “Personal Data” tab is filled in automatically. If some personal data is not filled in or filled in incorrectly, you can directly change the employee’s personal data from the document form using the “Edit employee card” link. The edited data will be updated in the form automatically.

The details of the notification for tax reduction on advance payments (number, date of notification and code of the Federal Tax Service that issued it) are filled in automatically with the data specified in the document “Advance payment for personal income tax”.

5. After preparing the information, the document “2-NDFL for transfer to the Federal Tax Service” should be written down.

Kontur.Accounting

1. In the main program window, select the “Reporting” tab and click the “Create report” button.

2. In the window that opens, in the “Federal Tax” section, select the “2-NDFL” item. And indicate the reporting period.

What income tax do individuals need to pay? Personal income tax (NDFL) is a tax on income paid by individuals (the so-called income tax). Tax payers can be both Russian citizens and foreign citizens. There are five different rates ranging from 9% to 35%. The rate depends on (1) the tax status of the individual, that is, whether he is a tax resident or not (2) the type of income, for example, income from the employer, in the form of prizes, in the form of dividends and so on. Personal income taxes in 2017 remained unchanged for 2018.

In accordance with Article 217 of the Tax Code of the Russian Federation, not all income of individuals is subject to personal income tax.

Income of individuals in 2018, subject to personal income tax:

from the sale of property owned for less than the minimum period of ownership of the property;
from leasing property;
income from sources outside the Russian Federation;
income in the form of various kinds of winnings;
other income (received by individuals from private practice, as well as from private entrepreneurs

Who is a resident and why do you need to know it?

Tax residents, as a rule, are those who live in Russia permanently and spend at least 183 days a year in Russia. As a rule, those who do not live permanently in Russia are not recognized as residents. Citizenship does not affect tax status (resident or not). The status (resident or not) determines on what income you need to pay personal income tax and what the rates will be for calculating the tax. It also depends on your status whether you are eligible for deductions.

Tax rates

There are three tax rates for residents - 9%, 13%, 35%. Both income from sources in Russia and from sources outside Russia are taxed. The most commonly used rate is 13%. It is used, for example, for income from an employer, or from the sale of property (for example, a car). Tax rates do not depend on the amount of income. For those who do not have tax resident status, there are two tax rates - 15% for dividends and 30% for all other income. Income only from sources in Russia is taxed.

Who pays tax for you

Often, personal income tax in Russia is withheld from individuals with the status of “tax agent,” that is, those who pay taxes on behalf of others. The tax agent is often the employer. Example: Calculation of personal income tax amounts - if your salary is 100 rubles, the employer will most likely withhold 13% (13 rubles) from your salary and pay you only 87 rubles. He will transfer 13 rubles to the tax office.

How to pay tax yourself

If you yourself must pay personal income tax in situations not related to business (for example, from income received from the sale of an apartment), as a rule, personal income tax is paid by individuals who received the income no later than July 15 of the year following the year in which it was received income. Individuals who have received a personal income tax return must take care of paying the tax themselves - calculate and pay the personal income tax. That is, if you do not receive a requirement from your inspection to pay the tax, this does not relieve you of the obligation to pay.

The tax return, as a rule, is submitted to the tax authority earlier - no later than April 30 (the deadline for filing individual income declarations by certain categories of payers who are required to independently declare income) of the year following the year in which the income was received. And the tax return must show the amount of tax payable. But it is not clear from the declaration whether personal income tax has been paid. Payment of taxes on income received by individuals is made, for example, through a bank, just like any other payment to the state. Among the electronic services on the official website of the tax service, there is the opportunity to generate documents for paying taxes.

Persons who are not required to submit a tax return have the right to submit such a return to the tax authority at their place of residence throughout the year.

You can get deductions for personal income tax (tax refund)

Tax deductions for individuals are provided for by the Tax Code of the Russian Federation.

There are a number of tax deductions for personal income tax that reduce the tax. Only tax residents can take advantage of such deductions. There are such types of deductions - standard, social, property, deductions for securities and individual investment accounts and professional. Standard deductions are provided subject to certain conditions: the taxpayer’s income does not exceed a certain amount, the taxpayer has children, and so on. Social deductions are provided if the payer has incurred certain expenses - paid for treatment or training, and so on. Property tax deductions are provided, for example, if the payer sold property or bought real estate and give the right, among other things, to a refund of interest on a mortgage loan. Securities and individual investment account deductions are available in certain situations for securities transactions and individual investment accounts. Professional deductions are available to certain categories of taxpayers, for example, authors of artistic works.

Where to find out more about personal income tax

Chapter 23 of the Tax Code is devoted to personal income tax.

Personal income tax declaration

For personal income tax, a tax return is submitted in Form 3-NDFL. As a rule, people who have received income from the sale of property, who have income from abroad, who receive income for which personal income tax was not paid by the agent, notaries engaged in private practice, lawyers who have established law offices, private entrepreneurs using a general taxation system, and so on.

The basis for obtaining a property tax deduction from the tax authority is a declaration in the personal income tax form. In most cases, in addition to the declaration, it is necessary to submit documents confirming the right to deduction to the tax authority. At the same time, some deductions can be obtained both from the employer and through the tax office.

What is the fastest and easiest way to get the correct 3-NDFL declaration?

The easiest way is to quickly prepare the correct 3-NDFL declaration with Tax. With Taxation, your declaration will not have to be redone. The tax office will generate the necessary sheets of the form, calculate the totals, enter the necessary codes and check the data. You will receive the correct declaration and expert advice. And then you can choose whether to take the declaration to the inspectorate yourself or submit it online.

Most of the income of individuals comes from wages and salaries. On such income, as on many other types of income, tax is withheld and paid by tax agents, usually employers.
However, in some cases, individuals need to independently calculate the amount of tax by submitting a personal income tax return to the tax authority, which calculates the amount of tax payable to the budget. There are many reasons why an individual may be required to submit a declaration to the tax authority - from the sale of property to winning the lottery.
At the same time, the law not only establishes this obligation, but also provides the taxpayer with the opportunity to submit a tax return when an individual has the right to receive tax deductions and a refund of overpaid tax in connection with the emergence of this right.
On the pages of the brochure we will help you find out in which case an individual has an obligation to file an income tax return, how to fill it out correctly, when the personal income tax must be paid, and much more.

INDIVIDUALS INCOME TAX PAYERS

from sources in the Russian Federation and/or from sources outside the Russian Federation by individuals who are tax residents of the Russian Federation;
from sources in the Russian Federation by individuals who are not tax residents of the Russian Federation.

Personal income tax (NDFL) is paid on all types of income received in the tax period (calendar year), both in cash and in kind:
When determining the tax status (residency) of an individual, his citizenship does not matter. Thus, a citizen of the Russian Federation can become a tax non-resident, and a foreigner can become a resident. Moreover, during the year, the tax status of an individual may change depending on the time of his stay on the territory of the Russian Federation.

NOTE

Tax residents are individuals who are actually in the Russian Federation for at least 183 calendar days over the next 12 consecutive months. At the same time, the time an individual stays in the Russian Federation is not interrupted by periods of his travel outside the Russian Federation for short-term (less than six months) treatment or training (Clause 2 of Article 207 of the Tax Code). If an individual independently declares the income he received at the end of the tax period, then his tax status is calculated as of December 31. In this case, the days an individual is in Russia before the start of the reporting tax period or after its end are not taken into account (letter of the Federal Tax Service of Russia dated August 30, 2012 No. OA-3-13/3157@).

Regardless of the actual time spent in the Russian Federation, the following are recognized as tax residents:

1. Russian military personnel serving abroad;
2. employees of state authorities and local governments sent to work outside the Russian Federation.

Documents confirming the actual presence of an individual on the territory of the Russian Federation may be:

1. an employment contract or a civil contract, a certificate from the place of work, advance reports with documents confirming expenses, waybills, etc.;
2. an identity document with marks from the border control authorities about crossing the border;
3. if, when crossing the border, entry and exit border control marks are not placed (for example, on the border with Belarus, Kazakhstan, Ukraine), then such documents can be air and railway tickets, hotel receipts;
4. other documents drawn up in the manner prescribed by law, on the basis of which an individual can be considered as a tax resident of the Russian Federation.

How to determine tax status for a citizen of a foreign country

J. Smith arrived in the Russian Federation on January 14, 2013 to perform contract work ordered from him by Romashka LLC.
According to the Tax Code, in order to be recognized as a tax resident of the Russian Federation, J. Smith must remain on the territory of the Russian Federation for at least 183 calendar days over the next 12 consecutive months. J. Smith will become a tax resident of the Russian Federation from July 15, 2013, when the total amount of calendar days in the country will be 183: 18 days in January, 28 -
in February, 31 in March, 30 in April, 31 in May, 30 in June and 15 in July. At the same time, J. Smith will not lose his status as a tax resident of the Russian Federation until the end of 2013.

In accordance with Art. 226 of the Tax Code, the obligation to calculate, withhold and pay the amount of tax in respect of income paid to an individual is assigned to the tax agent, usually the employer. However, in some cases, individuals need to independently calculate the amount of tax by submitting a tax return on personal income tax to the tax authority, in which the amount of tax payable to the budget is calculated. Such individuals include:

1. individual entrepreneurs;
2. notaries, lawyers, arbitration managers and other persons engaged in private practice;
3. individuals who received income:

from the sale of property (for example, an apartment, a car, etc.) that was owned at the time of sale for less than three years, and property rights;
in the form of various kinds of winnings (in lotteries, casinos, slot machines, sweepstakes and bookmakers, from participation in promotions, competitions, etc.);
under civil contracts (for example, income from renting out property);
in the form of remuneration paid to them as heirs (legal successors) of the authors of works of science, literature, art, as well as authors of inventions, utility models and industrial
samples;
as a gift in cash or in kind (real estate, vehicles, shares, shares, shares, etc.) from a person who is not a family member or close relative;
upon receipt of which the tax agent did not withhold tax, etc.

NOTE

The list of income from sources in the Russian Federation and outside the Russian Federation, from which personal income tax (NDFL) is paid, is given in Art. 208 Tax Code.

TAX RATES

The Tax Code provides for five tax rates on personal income:

1. tax rate of 9%;
2. tax rate of 13%;
3. tax rate of 15%;
4. tax rate of 30%;
5. tax rate of 35%.

LAW AND ORDER

The procedure for applying certain types of tax rates in relation to the income of individuals and categories of taxpayers is established by Art. 224 Tax Code.

The basic personal income tax rate is 13% and applies to most income of individuals who are tax residents of the Russian Federation.
First of all, such income includes wages, the tax on which is calculated, withheld and transferred to the budget by the tax agent, usually the employer.

LAW AND ORDER

Tax agents for personal income tax are Russian organizations, separate divisions of foreign organizations in the Russian Federation, as well as individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices, from which or as a result of relations with which the taxpayer received income subject to personal income tax (clause 1, Article 226 of the Tax Code)

Income taxed at a rate of 13% also includes remuneration under civil contracts, income from the sale of property, as well as some other types of income.

Taxation at a rate of 9% applies upon receipt of:

1. dividends from individuals who are tax residents of the Russian Federation from equity participation in the activities of organizations;
2. interest on mortgage-backed bonds issued before January 1, 2007;
3. income of the founders of trust management of mortgage coverage based on the acquisition of mortgage participation certificates issued by the mortgage coverage manager before January 1, 2007

What personal income tax rate should I apply to income received in the form of dividends from a foreign company?

Petrov A.K. permanently residing in Ryazan and being a tax resident of the Russian Federation, in 2013 he received income in the form of dividends from a company registered in the Republic of Seychelles to his current account in a Russian bank in US dollars.
According to paragraphs. 1 clause 3 art. 208 of the Tax Code, dividends received from a foreign organization are classified as income received from sources outside the Russian Federation.
With regard to income from equity participation in the activities of organizations received in the form of dividends by individuals who are tax residents of the Russian Federation, a tax rate of 9% is established. Thus, Petrov A.K. must calculate the amount of tax in respect of dividends from a foreign company at a rate of 9%.

The tax rate is set at 35% in relation to:

1. the value of any winnings and prizes received in competitions, games and other events for the purpose of advertising goods, works and services, in amounts exceeding 4,000 rubles;

2. interest income on bank deposits to the extent that the amount of interest accrued in accordance with the terms of the agreement exceeds the amount of interest calculated:

for ruble deposits - based on the refinancing rate of the Central Bank of the Russian Federation, effective during the period for which the specified interest was accrued, increased by 5%;
for deposits in foreign currency - based on 9% per annum.

Utkina V.A. took part in a competition held by Romashka LLC and won an LCD TV worth 34,000 rubles.
Since when taxing winnings and prizes in competitions and games held for the purpose of advertising goods, works or services, tax is paid only on amounts exceeding 4,000 rubles, the tax base will be 30,000 rubles. (34,000 rubles - 4,000 rubles), and the amount of personal income tax on winnings is 10,500 rubles. (RUB 30,000 x 35%). If the prize draw was held for the purpose of advertising a manufacturer or seller of goods, the personal income tax on the winnings will be 4,420 rubles. (RUB 34,000 x 13%).

3. income in the form of material benefits received from savings on interest on borrowed (credit) funds in terms of excess:

for ruble loans (credits) - the amount of interest calculated based on 2/3 of the current refinancing rate established by the Central Bank of the Russian Federation on the date the taxpayer actually received income, over the amount of interest calculated based on the terms of the agreement;
for foreign currency loans (credits) - the amount of interest calculated on the basis of 9% per annum, over the amount of interest calculated on the basis of the terms of the agreement.

LAW AND ORDER

Material benefits received from savings on interest for the use of borrowed (credit) funds provided for the construction or acquisition on the territory of the Russian Federation of residential real estate (share/stakes in it), land plots for it, are exempt from taxation, provided that the taxpayer has the right to receiving a property tax deduction established by paragraph. 2 p. 1 art. 220 of the Tax Code, and confirmed by the tax authority in the manner prescribed by Art. 3. 220 Tax Code. (Letter from the Russian Ministry of Finance
dated 17.09.2010 No. 03?04?05/6?559)

4. income in the form of fees for the use by the credit consumer cooperative of funds contributed by shareholders, as well as interest for the use by the agricultural credit consumer cooperative of funds raised from shareholders in the form of loans, to the extent that the amount of the specified fee is exceeded, interest accrued in accordance with the terms of the agreement , over the amount of payment, interest, calculated based on the refinancing rate of the Central Bank of the Russian Federation, valid during the period for which the specified interest was accrued, increased by 5%.

The tax rate is set at 30% in relation to all income of individuals who are not tax residents of the Russian Federation, with the exception of income received:

1. in the form of dividends from equity participation in the activities of Russian organizations, in respect of which the tax rate is set at 15%;
2. from carrying out labor activities, in respect of which the tax rate is set at 13%;
3. from carrying out labor activities as a highly qualified specialist in accordance with Federal Law No. 115-FZ dated July 25, 2002 “On the legal status of foreign citizens in the Russian Federation”, in respect of which the tax rate is set at 13%;

LAW AND ORDER

A highly qualified specialist is recognized as a foreign citizen who has work experience, skills or achievements in a specific field of activity, claiming to receive a salary, in particular, in the amount of at least two million rubles for one year (Clause 1, Article 13.2 of Federal Law No. 115- Federal Law).

4. from the implementation of labor activities by participants in the State Program for Assistance to the Voluntary Resettlement of Compatriots Living Abroad to the Russian Federation, as well as members of their families who jointly moved to permanent residence in the Russian Federation, in respect of which the tax rate is set at 13%;
5. from the performance of labor duties by crew members of ships flying the State Flag of the Russian Federation, in respect of which the tax rate is set at 13%.

INCOME EXEMPT FROM TAXATION

The Tax Code establishes a fairly wide list of income that is not subject to taxation (exempt from taxation).

LAW AND ORDER

A complete list of income exempt from taxation is contained in Art. 217 Tax Code.

In particular, the following types of income of individuals are not taxed: state benefits, including unemployment benefits, maternity benefits, as well as other payments and compensation, with the exception of benefits for temporary disability and caring for a sick child;

state pensions, labor pensions and social supplements to pensions;
alimony;
amounts of one-time payments (including in the form of financial assistance);
scholarships;
income received from the sale of livestock and crop products grown on private farms;
income of members of a peasant (farm) enterprise from the production and sale of agricultural products (during the first five years from the moment of registration of the enterprise);
income of individuals who are tax residents of the Russian Federation, received from the sale of residential houses, apartments, rooms, including privatized residential premises, dachas, garden houses, land plots, shares/interests in them, as well as other property, which were in their ownership for three years or more (except for the sale of securities);
income in cash and in kind received from individuals through inheritance, with the exception of remuneration paid to the heirs (legal successors) of the authors of works of science, literature, art, as well as discoveries, inventions and industrial designs;
income in cash and in kind received from individuals as a gift, except for cases of donation of real estate, vehicles, shares, shares, shares;
any gifts received in cash or in kind from a person who is a family member or close relative (spouse or wife, parents and children, adoptive parents and adopted children, grandparents and grandchildren, full and half (having a common father or mother) brothers and sisters );
prizes in cash and/or in kind received by athletes for winning places;
the amount of tuition fees for the taxpayer for basic and additional general education and professional educational programs, vocational training and retraining in educational institutions that have the appropriate license and status of an educational institution;
income in the form of interest received on deposits in banks located on the territory of the Russian Federation;
maternal (family) capital funds;
amounts received by taxpayers from the budgets of the budget system of the Russian Federation to reimburse the costs of paying interest on loans (credits);
amounts of payments for the purchase and/or construction of residential premises provided at the expense of budgets at various levels;
contributions for co-financing the formation of pension savings, directed to ensure the implementation of state support for the formation of pension savings;
employer contributions to the funded part of the labor pension in the amount of contributions paid, but not more than 12,000 rubles per year per each employee in whose favor the contributions were paid;
one-time and urgent pension payments made in the manner established by the Federal Law “On the Procedure for Financing Payments from Pension Savings”.

TAX DEDUCTIONS

Submitting a tax return is not only the responsibility of the taxpayer, but also his right. Thus, individuals who have the right to receive tax deductions for personal income tax can fill out and submit a tax return. A tax deduction is an amount that reduces the amount of income (the so-called tax base) on which tax is paid. In some cases, a tax deduction means the return of part of previously paid income tax for an individual, for example, in connection with the purchase of an apartment, expenses for treatment, education, etc.

NOTE

It is not the entire amount of expenses incurred within the declared deduction that is subject to refund, but the corresponding amount of previously paid tax.

A citizen who:

1. is a tax resident of the Russian Federation;
2. At the same time, he receives income from which personal income tax is withheld at a rate of 13%.

Tax deductions cannot be applied to individuals who are exempt from paying personal income tax due to the fact that they, in principle, have no taxable income. Such persons include:

1. unemployed people who have no other source of income other than state unemployment benefits;
2. individual entrepreneurs who apply special tax regimes and do not have other income taxed at a rate of 13%.

In total, the Tax Code provides for six groups of tax deductions:

1. standard tax deductions (Article 218 of the Tax Code of the Russian Federation):

deduction for the taxpayer;
deduction for a child;

2. social tax deductions (Article 219 of the Tax Code of the Russian Federation):

on expenses for charity;
on training costs;
on expenses for treatment and purchase of medicines;
on expenses for non-state pension provision and voluntary pension insurance;
on expenses for the funded part of the labor pension;

3. property tax deductions (Article 220 of the Tax Code of the Russian Federation):

when selling property;
when purchasing property;

4. professional tax deductions (Article 221 of the Tax Code of the Russian Federation);

5. tax deductions when carrying forward losses from transactions with securities and transactions with financial instruments of futures transactions traded on the organized market (Article 220.1 of the Tax Code of the Russian Federation);

6. tax deductions when carrying forward losses from participation in an investment partnership to future periods (Article 220.2 of the Tax Code of the Russian Federation).

As a general rule, tax deductions for personal income tax are provided at the end of the tax period (calendar year) by the tax inspectorate at the place of residence (place of stay) of an individual when he submits a tax return for personal income tax with the necessary set of documents attached to it.

Lists of documents necessary and sufficient to obtain certain types of tax deductions are given on pages 17-19 of the brochure. When submitting copies of documents confirming the right to deduction to the tax authority, it is recommended to have their originals with you for verification by a tax inspector.

ADVICE
All necessary information about the procedure for obtaining tax deductions is posted on the website of the Federal Tax Service of Russia www.nalog.ru in the section “For individuals”

Personal income tax, tax deductions
Deductions

PROCEDURE FOR COMPLETING A TAX DECLARATION

A tax return for personal income tax is a document developed and approved in the prescribed form, with the help of which in the Russian Federation individuals report on the income they receive, the sources of their payment, calculate the amount of tax to be paid or refunded, and declare their right to tax deductions.

LAW AND ORDER
The form of the tax return for personal income tax (3-NDFL) for 2012, the procedure for filling it out and the presentation format were approved by Order of the Federal Tax Service of Russia dated November 10, 2011 No. ММВ-7-3/760@.

The following requirements are presented when filling out a tax return:

the declaration is filled out by hand or printed on a printer using blue or black ink;
double-sided printing on paper is not allowed;
corrections are not allowed;
deformation of barcodes when printing the declaration and loss of information on the sheets when they are stapled are not allowed;
each indicator corresponds to one field consisting of a certain number of cells;
all cost indicators are indicated in the declaration in rubles and kopecks, with the exception of amounts of income from sources outside the territory of the Russian Federation, before their conversion into Russian rubles;
personal income tax amounts are calculated and indicated in full rubles (values less than 50 kopecks are discarded, values of 50 kopecks or more are rounded to the nearest full ruble).
text and numeric fields of the form are filled in from left to right, starting from the leftmost cell, or from the left edge of the field reserved for recording the value of the indicator;
when filling out the indicator “Code according to OKATO (OKTMO)”, the free cells to the right of the code value if the OKATO (OKTMO) code has less than eleven characters are filled with zeros;
at the top of each page to be filled out is the taxpayer identification number (TIN), as well as his last name and initials in capital letters;
at the bottom of each page to be filled out, with the exception of the title page, in the field “I confirm the accuracy and completeness of the information indicated on this page,” the signature of the taxpayer or his representative and the date of signing are affixed.

When filling out a declaration, all indicator values are taken from certificates of income and withheld amounts of taxes issued by tax agents, settlement, payment and other documents available to the taxpayer, as well as from calculations made on the basis of these documents.

LAW AND ORDER

Taxpayers have the right not to indicate in the tax return income that is not subject to taxation (exempt from taxation) in accordance with Art. 217 of the Tax Code, as well as income upon receipt of which the tax is fully withheld by tax agents, if this does not prevent the taxpayer from receiving tax deductions provided for in Art. 218 - 221 Tax Code.

If it is discovered in the submitted tax return that information is not reflected or is incompletely reflected, as well as errors leading to an underestimation of the amount of tax payable, the taxpayer must make appropriate changes and submit an updated tax return to the tax authority.

LAW AND ORDER

The taxpayer is released from liability when submitting an updated tax return to the tax authority after the deadline for filing a tax return and the deadline for paying the tax have expired in the cases provided for in Art. 81 Tax Code.

The Declaration form contains the following sheets:

Title page;
Sections 1, 2, 3, 4, 5, 6;
Sheets A, B, C, D1, G2, G3, D, E, G1, G2, G3, G, I.

When filling out the title page of the declaration, indicate:
Taxpayer Identification Number (TIN).

ADVICE
You can find out your TIN on the website of the Federal Tax Service of Russia www.nalog.ru on the “Find out TIN” service page.

Correction number (when filing an initial tax return, the value equal to “0” is indicated, when updating a declaration, the value is indicated according to the serial number of the updating declaration for the corresponding reporting period). The reporting tax period is the calendar year for which the declaration is submitted. Tax authority code - code of the tax office at the taxpayer’s place of residence (place of stay). Taxpayer category code:

“720” - an individual registered as an individual entrepreneur;
“730” - a notary engaged in private practice, and other persons engaged in private practice in accordance with the procedure established by current legislation;
“740” - a lawyer who established a law office;
“760” - another individual declaring income in accordance with Art. 228 of the Tax Code, as well as for the purpose of obtaining tax deductions in accordance with Art. 218-221 of the Tax Code or for another purpose;
“770” is an individual registered as an individual entrepreneur and is the head of a peasant (farm) enterprise.

The taxpayer can determine the code of the tax inspectorate and OKATO (OKTMO) at the address of his place of residence (place of stay) using the Internet service “Address and payment details of your inspection”, located on the website of the Federal Tax Service of Russia www.nalog.ru in the “Electronic Services” section .

General information about the taxpayer by filling in the following fields:

last name, first name and patronymic;
contact phone number indicating telephone code;
date and place of birth, citizenship;
information about the identity document;
taxpayer status (tax resident/non-resident of the Russian Federation);
address of residence (place of stay).

Sections 1, 2, 3, 4, 5, 6 are filled out on separate sheets and serve to calculate the tax base and tax amounts on income taxed at various rates, as well as tax amounts subject to payment/addition to the budget or refund from the budget:
In Section 1 on income taxed at a rate of 13%.
In Section 2 on income taxed at a rate of 30%.
In Section 3 on income taxed at a rate of 35%.
In Section 4 on income taxed at a rate of 9%.
In Section 5 on income taxed at a rate of 15%.
Section 6 is completed after completing Sections 1, 2, 3, 4 and 5 of the declaration form.

NOTE

The title page and section 6 of the declaration form are required to be completed by all taxpayers submitting the declaration. Sections 1 – 5 are completed as necessary.

Sheets A, B, C, G1, G2, G3, D, E, G1, G2, G3, Z, I are used to calculate the tax base and tax amounts when filling out sections 1, 2, 3, 4 and 5 of the declaration form and are filled out of necessity:
Sheet A is filled out for taxable income received from sources in the Russian Federation, with the exception of income from business activities, advocacy and private practice. Sheet B is filled out for taxable income received from sources outside the Russian Federation, with the exception of income from business activities, advocacy and private practice. Sheet B is filled out for all income received from business activities, advocacy and private practice.

Sheet D1 is used to calculate and reflect the amounts of income that are not subject to taxation in accordance with a. 7 clause 8 and clauses 28, 33 and 43 art. 217 of the Tax Code (with the exception of income in the form of the value of winnings and prizes received in competitions, games and other events for the purpose of advertising goods (works and services). Sheet D2 is used to calculate and reflect the amounts of income that are not subject to taxation in accordance with paragraph 28 Article 217 of the Tax Code in the form of the value of winnings and prizes received in competitions, games and other events for the purpose of advertising goods (works and services). Sheet G3 is used to calculate the amount of withholding tax on income exempt from taxation in accordance with Subclause 1, Clause 1, Article 212 of the Tax Code.

Sheet D is used to calculate professional tax deductions for royalties established by clause 3 of Art. 221 of the Tax Code, under civil contracts established by paragraph 2 of Art. 221 of the Tax Code, as well as tax deductions for income from the sale of a share in the authorized capital of an organization, upon assignment of rights of claim under an agreement for participation in equity
construction, installed by a. 2 pp. 1 clause 1 art. 220 Tax Code.
Sheet E is used to calculate property taxes
deductions for income from the sale of property, from the seizure
property for state or municipal needs,
established paragraphs. 1 and 11 paragraph 1 art. 220 Tax Code.
Sheet G1 is used to calculate standard tax
deductions established by Art. 218 Tax Code.
Sheet G2 is used to calculate social tax
deductions established by Art. 219 Tax Code.
Sheet G3 is used to calculate social tax
deductions established by paragraphs. 4 paragraphs 1 art. 219 Tax Code.
Sheet 3 is used to calculate the tax base
on transactions with securities and financial
derivatives instruments.
Sheet I is used to calculate property taxes
deductions for the acquisition of property established
pp. 2 p. 1 art. 220 Tax Code.

NOTE
All the necessary information on the procedure for filling out the tax return form for personal income tax in form 3-NDFL is posted on the website of the Federal Tax Service of Russia www.nalog.ru in the “Documents” section.

There are several options for filling out the declaration:

in paper form using a declaration form filled out by hand;
in electronic form using an electronic form;
using the Declaration 20__ program.

When filling out the declaration by hand, the form fields are filled in with capital printed characters, and, in the absence of any indicator, a dash is entered in the cells of the corresponding field. When preparing a declaration in electronic form, the values of numerical indicators are aligned to the right (last) space; when printing on a printer, it is allowed that there is no framing of cells or dashes for unfilled cells. Signs are printed in Courier New font with a height of 16-18 points.

LAW AND ORDER
In accordance with paragraph 3 of Art. 80 of the Tax Code, the tax authority provides tax return forms (including in electronic form) free of charge.

The most convenient and simplest way to fill out a declaration is to use the “Declaration 20__” program, designed to automatically fill out a personal income tax return for the corresponding year. To use the “Declaration 20__” program, the taxpayer only needs to enter the initial data, on the basis of which the program will not only automatically generate declaration sheets for all taxable income received from sources in the Russian Federation and received from sources outside the Russian Federation, but will also calculate tax amounts for payment or return from the budget.

TAX RETURN DEADLINES

The personal income tax return is submitted to the tax authority (inspectorate of the Federal Tax Service of Russia) at the place of residence (place of stay) of the individual no later than April 30 of the year following the year in which the corresponding income was received. If April 30 falls on a weekend or non-working holiday, then the declaration must be submitted no later than the next working day.

LAW AND ORDER

In accordance with Art. 11 of the Tax Code, the place of residence of an individual is the address at which the individual is registered in the manner established by the legislation of the Russian Federation
Federation. If an individual does not have a place of residence on the territory of the Russian Federation, it may be determined at the request of this individual at the place of his residence.

The amount of tax calculated on the basis of the tax return is paid at the place of residence (place of stay) of the taxpayer no later than July 15 of the year following the expired calendar year.

LAW AND ORDER

For late submission of the declaration Art. 119 of the Tax Code provides for a fine of 5% of the amount of tax payable/surcharge on the basis of this declaration for each month of delay in submitting the declaration, but not more than 30% of the specified amount and not less than 1,000 rubles.

In case of termination of activities by individual entrepreneurs, notaries, lawyers and other persons engaged in private practice, a declaration of actual income received in the current tax period must be submitted within five days from the date of termination of such activities.

If, during a calendar year, a foreign individual ceases activities, the income from which is subject to taxation, and he leaves the territory of the Russian Federation, a declaration of income actually received during his stay in the current tax period on the territory of the Russian Federation must be submitted no later than one month before his departure. At the same time, payment of tax additionally accrued on declarations is made by persons who have ceased their activities no later than 15 calendar days from the date of filing such a declaration. Submission of a declaration to the tax authority only for the purpose of obtaining tax deductions, the deadline for filing a declaration - April 30 - does not apply. Those. A taxpayer can submit a declaration to the tax authority in order to receive a tax deduction at any time during the year.

LAW AND ORDER
The tax return and accompanying documents confirming the correctness of the calculations and the validity of the requested deduction are checked within 3 months from the date of their submission to the tax authority (Clause 2 of Article 88 of the Tax Code).

If the submitted tax return calculates the amount of tax to be refunded from the budget, together with the tax return, you can submit an application for a personal income tax refund in connection with the provision of a tax deduction.

LAW AND ORDER
The amount of overpaid tax is subject to refund upon application of the taxpayer within one month from the date the tax authority receives such an application, but not earlier than the end of the desk tax audit (Clause 6 of Article 78 of the Tax Code).

WAYS TO SUBMIT A DECLARATION TO THE TAX AUTHORITY

The declaration may be submitted by the taxpayer to the tax authority:

1. personally or by his representative;
2. by post with a list of the contents;
3. electronically via the Internet.

LAW AND ORDER
The procedure for filing a declaration by a taxpayer with the tax authority is established by Art. 80 Tax Code

When submitting a declaration by a representative of the taxpayer, his authority must be documented.

LAW AND ORDER
In accordance with clause 1.15 of the Procedure for filling out the tax return form, if the declaration is signed by a legal or authorized representative of the taxpayer, a copy of the document confirming the authority of the representative to sign it must be attached to the submitted declaration.

Legal representatives of an individual are persons acting as his legal representative in accordance with the norms of civil and family law (parents, adoptive parents, guardians, trustees). An authorized representative of an individual may be another legal entity or individual, whose powers must be confirmed by a notarized power of attorney or a power of attorney equivalent to that in accordance with the civil legislation of the Russian Federation.

ADVICE
When submitting a declaration personally or through your representative, it is recommended to submit a copy of it for the tax inspector to mark indicating the date of acceptance of the declaration.

When sending a tax return by mail, the day of its submission is considered to be the date indicated on the postal stamp of sending the postal item with a description of the attachment.
When submitting a declaration electronically, the taxpayer must have a signature key certificate (SKC) and a corresponding electronic digital signature key (ES).

ADVICE
A signature key certificate (SKC) and the corresponding electronic signature key (ES) can be obtained from any certification center accredited in the network of trusted certification centers of the Federal Tax Service of Russia

At the same time, there is an exhaustive list of grounds, in the presence of which the tax authority does not accept the submitted declaration:

1. the person submitting the declaration does not have identification documents, or the person refuses to present them;
2. absence of the taxpayer’s signature in the declaration;
3. submission of a declaration to a tax authority whose competence does not include its acceptance (for example, filing a declaration with a tax office other than the place where the taxpayer is registered);
4. submission of a declaration not in the prescribed form;
5. absence of the surname, name and patronymic of an individual in the relevant fields of the declaration.

The procedure for calculating and paying personal income tax is regulated by Chapter 23 “Individual Income Tax” of the Tax Code of the Russian Federation.

To date, the tax return in form 3-NDFL has been approved “On approval of the form of the tax return for personal income tax (form 3-NDFL), the procedure for filling it out, as well as the format for submitting the tax return for personal income tax in electronic form" (hereinafter referred to as Order No. ММВ-7-11/671@).

Note! Starting with reporting for 2016, the declaration is submitted in form 3-NDFL, taking into account the changes made by order of the Federal Tax Service of Russia dated 10.10.16 No. ММВ-7-11/552@ “On amendments to the annexes to the order of the Federal Tax Service dated 24.12 .2014 No. ММВ-7-11/671@".

Based on Art. 229 of the Tax Code of the Russian Federation, taxpayers submitting a declaration in form 3-NDFL can be divided into two groups - those who are obliged to submit a declaration, and those who submit it on their own initiative.

Mandatory tax return submission

The requirement for the mandatory submission of a tax return in form 3-NDFL applies, in particular, to foreign citizens engaged in labor activities for hire from individuals for personal, household and other similar needs not related to business activities, on the basis of a patent (clause 1 Article 229, 227.1 of the Tax Code of the Russian Federation). These citizens are required to submit a tax return if (clause 8 of Article 227.1 of the Tax Code of the Russian Federation):

the total amount of personal income tax payable to the relevant budget, calculated on the basis of income actually received from the specified activity, exceeds the amount of fixed advance payments paid for the tax period (calendar year); the taxpayer leaves the territory of the Russian Federation before the end of the tax period, and the total amount of tax payable to the relevant budget, calculated on the basis of income actually received from the specified activity, exceeds the amount of fixed advance payments paid; the patent was revoked in accordance with Federal Law No. 115-FZ dated July 25, 2002 “On the legal status of foreign citizens in the Russian Federation.”

It is mandatory to submit a declaration in form 3-NDFL in accordance with paragraph 1 of Art. 228 of the Tax Code of the Russian Federation, individuals who received income must also:

from individuals and organizations that are not tax agents, on the basis of concluded employment contracts and civil contracts, including income from employment contracts or lease agreements of any property; from the sale of property owned by them and property rights, with the exception of cases provided for in clause 17.1 of Art. 217 of the Tax Code of the Russian Federation, when such income is not subject to taxation; from sources outside the Russian Federation (this provision applies to individuals who are tax residents of the Russian Federation, with the exception of Russian military personnel specified in paragraph 3 of Article 207 of the Tax Code of the Russian Federation); upon payment of which the tax agent did not withhold tax (except for income, information about which was presented by tax agents in the manner established by clause 5 of Article 226 and clause 14 of Article 226.1 of the Tax Code of the Russian Federation).

We remind you that persons who received income, information about which was submitted by tax agents in the prescribed manner to the tax authorities, do not submit a tax return, they pay tax on the basis of a tax notice sent to them by the tax authority, which follows from clause 6 of Art. 228 Tax Code of the Russian Federation.

For reference. The tax notice form was approved by order of the Federal Tax Service of Russia dated September 7, 2016 No. ММВ-7-11/477@ “On approval of the tax notice form”;

from winnings paid by lottery organizers and gambling organizers, with the exception of winnings paid in a bookmaker's office and sweepstakes; in the form of remuneration paid to them as heirs (legal successors) of the authors of works of science, literature, art, as well as inventions, utility models and industrial designs; in cash and in kind from individuals who are not individual entrepreneurs, by way of donation, except for the cases provided for in clause 18.1 of Art. 217 of the Tax Code of the Russian Federation, when such income is not subject to taxation; in the form of the cash equivalent of real estate and (or) securities transferred to replenish the endowment capital of non-profit organizations in the manner established by Federal Law No. 275-FZ of December 30, 2006 “On the procedure for the formation and use of endowment capital of non-profit organizations”, with the exception of cases provided for in paragraph 3 of clause 52 of Art. 217 Tax Code of the Russian Federation.

Submitting a tax return on your own initiative

Individuals who are not required to submit a tax return have the right to submit it on their own initiative to the tax authority at their place of residence (Clause 2 of Article 229 of the Tax Code of the Russian Federation). Such a declaration may be submitted, in particular, to obtain:

standard tax deductions (if during the tax period they were not provided to the taxpayer or were provided in a smaller amount than provided for in Article 218 of the Tax Code of the Russian Federation) (clause 4 of Article 218 of the Tax Code of the Russian Federation); social tax deductions (when paying for education, medical services, contributions to non-state pension provision and (or) voluntary pension insurance and (or) voluntary life insurance, when transferring one’s own funds to charitable purposes, etc.) (clause 2 of Art. 219 of the Tax Code of the Russian Federation); property tax deductions when purchasing property (Article 220 of the Tax Code of the Russian Federation); professional tax deductions for: income received for performing work (rendering services) under civil contracts; royalties or remunerations for the creation, performance or other use of works of science, literature and art, for the creation of other results of intellectual activity, remuneration to patent holders of inventions, utility models, industrial designs, if such deductions were not provided by tax agents (clause 3 of Article 221 Tax Code of the Russian Federation).

A tax return is submitted to the tax authority on paper or in electronic form, as follows from clause 3 of Art. 80 Tax Code of the Russian Federation.

The taxpayer can submit the declaration personally or through a representative, send it by mail with a list of the attachments, transmit it electronically via telecommunication channels or through the taxpayer’s personal account (clause 4 of article 80 of the Tax Code of the Russian Federation).

Note! Taxpayers - individuals can fill out and submit a tax return in form 3-NDFL in the interactive service “Taxpayer Personal Account for Individuals” on the official website of the Federal Tax Service of Russia (www.nalog.ru).

If in the future an individual discovers errors in the tax return submitted by him, then he must submit an updated tax return to the tax authority, as indicated by clause 1 of Art. 81 Tax Code of the Russian Federation. Keep in mind that if an error results in an understatement of the amount of tax payable, then filing an amended tax return is the responsibility of the individual taxpayer. If the error did not lead to an understatement of personal income tax, then we are talking about the taxpayer’s right to submit an updated return.

Please note that the Procedure for filling out a tax return in Form 3-NDFL (hereinafter referred to as the Procedure) was also approved by Order No. ММВ-7-11/671@.

According to clause 1.1 of the Procedure, the declaration on paper is filled out by hand or printed on a printer using blue or black ink, while double-sided printing of sheets is not allowed.

The declaration can be prepared using software that provides a two-dimensional barcode on the declaration pages when printing the declaration.

The presence of any corrections in the declaration is not allowed, and deformation of barcodes and loss of information on the declaration sheets when they are fastened with mechanical stationery are not allowed (clauses 1.2, 1.3 of the Procedure).

When filling out a tax return, the values of the indicators are taken from certificates of income and withheld amounts of taxes issued by tax agents at the request of the taxpayer, settlement, payment and other documents available to the taxpayer, as well as from calculations made on the basis of these documents (clause 1.4 of the Procedure) .

In accordance with clause 1.6 of the Procedure, all cost indicators are indicated in the tax return in rubles and kopecks, with the exception of amounts of income from sources outside the territory of the Russian Federation, before their conversion into the currency of the Russian Federation.

Personal income tax amounts are calculated and indicated in full rubles. Values of indicators for tax amounts of less than 50 kopecks are discarded, and amounts of 50 kopecks or more are rounded to the full ruble.

The taxpayer's income, as well as expenses accepted for deduction, expressed in foreign currency, are recalculated into rubles at the Bank of Russia exchange rate established on the date of actual receipt of income or on the date of actual expenditure (clause 1.7 of the Procedure).

The tax return is submitted no later than April 30 of the year following the expired tax period (calendar year), unless otherwise provided by Art. 227.1 of the Tax Code of the Russian Federation (clause 1 of Article 229, 216 of the Tax Code of the Russian Federation).

If April 30 falls on a day recognized in accordance with the legislation of the Russian Federation as a weekend and (or) a non-working holiday, then the declaration must be submitted no later than the next working day (clause 7 of Article 6.1 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated July 22, 2011 No. 03-02-07/1-180).

If, during a calendar year, a foreign individual ceases activities, the income from which is subject to taxation in accordance with Art. 228 of the Tax Code of the Russian Federation, and when he leaves the territory of the Russian Federation, a tax return on income actually received during his stay in the current tax period on the territory of the Russian Federation must be submitted by him no later than one month before leaving the territory of the Russian Federation (clause 3 Article 229 of the Tax Code of the Russian Federation).

Payment of tax accrued according to the tax return, the procedure for submitting which is determined by clause 3 of Art. 229 of the Tax Code of the Russian Federation, is carried out no later than 15 calendar days from the date of filing such a declaration.

Note! Failure by a taxpayer to submit a tax return to the tax authority at the place of registration within the established time limit entails the collection of a fine in the amount of 5% of the amount of tax not paid within the established time frame, subject to payment (additional payment) on the basis of this declaration, for each full or partial month from the day established for its submissions, but not more than 30% of the specified amount and not less than 1000 rubles. (clause 1 of article 119 of the Tax Code of the Russian Federation).

03/20/2019, Sashka Bukashka

On February 18, 2018, the order of the Federal Tax Service of Russia dated October 25, 2017 N ММВ-7-11/822@ came into force, which introduced changes to the tax return form for personal income tax (form 3-NDFL). These changes are also valid in 2019 for declaring income received in 2018. Let's look at how to fill out the form taking into account the new requirements.

Personal income tax is a personal income tax paid to the state by working citizens, and is a declaration that is submitted to the tax service by people receiving income in Russia. This article describes how to fill out the 3-NDFL declaration and why it is needed.

Who needs to submit a tax return 3-NDFL

The declaration is submitted upon receipt of income on which personal income tax must be paid, as well as to return part of the tax previously paid to the state. 3-NDFL is submitted:

Individual entrepreneurs (IP), lawyers, notaries and other specialists who earn their living through private practice. What these people have in common is that they independently calculate taxes and pay them to the budget.
Tax residents who received income in other states. Tax residents include those citizens who actually live in Russia for at least 183 days a year.
Citizens who received income from the sale of property: cars, apartments, land, etc.
Persons who received income under a civil contract or from renting out an apartment.
Lucky people who win the lottery, slot machines or betting must also pay tax on their winnings.
If necessary, obtain a tax deduction: for, for, and so on.

Do not confuse this document with . They have similar names and usually come in the same set of documents, but they are still different.

Where to submit the 3-NDFL declaration

The declaration is submitted to the tax service at the place of permanent or temporary registration (registration). It is handed over in person or sent by mail. You can also submit your tax return online. To fill out 3-NDFL online, obtain a login and password to enter the taxpayer’s personal account at any tax office. To receive your login and password, come in person and don’t forget your passport.

Deadlines for filing 3-NDFL in 2019

In 2019, the personal income tax return in Form 3-NDFL is submitted by April 30. If the taxpayer completed and submitted the report before the amendments to the form came into force, he does not need to submit the information again using the new form. If you need to claim a deduction, you can submit your return at any time during the year.

Sample of filling out 3-NDFL in 2019

You will be assisted in filling out the 3-NDFL declaration by the “Declaration” program, which can be downloaded on the website of the Federal Tax Service. If you fill out 3-NDFL by hand, write text and numeric fields (TIN, fractional fields, amounts, etc.) from left to right, starting from the leftmost cell or edge, in capital printed characters. If after filling out the field there are empty cells, dashes are placed in them. For a missing item, dashes are placed in all cells opposite it.

When filling out the declaration, no mistakes or corrections should be made; only black or blue ink is used. If 3-NDFL is filled out on a computer, then the numerical values are aligned to the right. You should print in Courier New font with a size set from 16 to 18. If you do not have one page of a section or sheet of 3-NDFL to reflect all the information, use the required number of additional pages of the same section or sheet.

Amounts are written down indicating kopecks, except for the personal income tax amount, which is rounded to the full ruble - if the amount is less than 50 kopecks, then they are discarded, starting from 50 kopecks and above - rounded to the full ruble. Income or expenses in foreign currency are converted into rubles at the exchange rate of the Central Bank of the Russian Federation on the date of actual receipt of income or expenses. After filling out the required pages of the declaration, do not forget to number the pages in the “Page” field, starting from 001 to the required one in order. All data entered in the declaration must be confirmed by documents, copies of which must be attached to the declaration. To list documents attached to 3-NDFL, you can create a special register.

Instructions for filling out 3-NDFL. Title page

A cap

In the “TIN” paragraph on the title and other completed sheets, the identification number of the taxpayer - an individual or company - is indicated. In the item “Adjustment number”, enter 000 if the declaration is submitted for the first time this year. If you need to submit a corrected document, then 001 is written in the section. “Tax period (code)” is the period of time for which a person reports. If you are reporting for a year, enter the code 34, the first quarter - 21, the first half of the year - 31, nine months - 33. “Reporting tax period” - in this paragraph, indicate only the previous year, the income for which you want to declare. In the “Submitted to the tax authority (code)” field, enter the 4-digit number of the tax authority with which the submitter is registered for tax purposes. The first two digits are the region number, and the last two are the inspection code.

Taxpayer information

In the “Country Code” section, the code of the applicant’s country of citizenship is noted. The code is indicated according to the All-Russian Classifier of Countries of the World. The code of Russia is 643. A stateless person marks 999. “Taxpayer category code” (Appendix No. 1 to the procedure for filling out 3-NDFL):

IP - 720;
notary and other persons engaged in private practice - 730;
lawyer - 740;
individuals - 760;
farmer - 770.

The fields “Last name”, “First name”, “Patronymic”, “Date of birth”, “Place of birth” are filled in exactly according to the passport or other identity document.

Information about the identity document

The item “Document type code” (Appendix No. 2 to the procedure for filling out 3-NDFL) is filled in with one of the selected options:

Passport of a citizen of the Russian Federation - 21;
Birth certificate - 03;
Military ID - 07;
Temporary certificate issued instead of a military ID - 08;
Passport of a foreign citizen - 10;
Certificate of consideration of an application to recognize a person as a refugee on the territory of the Russian Federation on its merits - 11;
Residence permit in the Russian Federation - 12;
Refugee certificate - 13;
Temporary identity card of a citizen of the Russian Federation - 14;
Temporary residence permit in the Russian Federation - 15;
Certificate of temporary asylum in the Russian Federation - 18;
Birth certificate issued by an authorized body of a foreign state - 23;
Identity card of a Russian military personnel/Military ID of a reserve officer - 24;
Other documents - 91.

The items “ ”, “Date of issue”, “Issued by” are filled out strictly according to the identity document. In “Taxpayer Status,” number 1 means a tax resident of the Russian Federation, 2 means a non-resident of Russia (who lived less than 183 days in the Russian Federation in the year of income declaration).

Taxpayer phone number

In the new form 3-NDFL, fields for indicating the taxpayer’s address have been removed. Now you do not need to indicate this information on the form. Simply fill out the “Contact phone number” field. The telephone number is indicated either mobile or landline, if necessary, with the area code.

Signature and date

On the title page, indicate the total number of completed pages and the number of attachments - supporting documents or their copies. In the lower left part of the first page, the taxpayer (number 1) or his representative (number 2) signs the document and indicates the date of signing. The representative must attach a copy of the document confirming his authority to the declaration.

3 main mistakes in 3-NDFL that we usually make

Expert commentary specifically for Sashka Bukashka’s website:

Evdokia Avdeeva
StroyEnergoResurs, chief accountant

The most common errors can be divided into three groups:

Technical errors. For example, a taxpayer forgets to sign on required sheets or skips sheets. The tax office will also refuse to provide deductions without supporting documents. The costs of purchasing property, treatment, training, insurance must be confirmed by contracts and payment documents.
Incorrect or incomplete filling of data. “Top” of such shortcomings:
1. on the title page in the line “adjustment number” when submitting the declaration for the first time, put 1, but it should be 0;
2. incorrect OKTMO code.
  Such shortcomings are not so terrible, and in the worst case they will lead to refusal to accept the declaration. But incompletely filling out some data can lead to the tax office “misunderstanding you” and instead of providing a deduction, it will require you to pay tax.
  For example, if the taxpayer in the section “Income received in the Russian Federation” does not indicate the amount of income, the amount of tax calculated and the amount of tax withheld, then instead of refunding the tax, the taxpayer will calculate it for himself as an additional payment.
Ignorance of laws and rules for applying deductions. For example, a citizen paid for training in 2017, but wants to receive a deduction for 2018. However, the tax benefit is provided specifically for the year in which the applicant paid for education, medical care or other services.

Filling out 3-NDFL when declaring income and filing tax deductions

The procedure for filling out 3-NDFL depends on the specific case for which you are filing a declaration. The declaration form contains 19 sheets, of which you need to fill out the ones you personally need.

Section 1 “Information on the amounts of tax subject to payment (addition) to the budget/refund from the budget”;
Section 2 “Calculation of the tax base and the amount of tax on income taxed at the rate (001)”;
Sheet A “Income from sources in the Russian Federation”;
Sheet B “Income from sources outside the Russian Federation, taxed at the rate (001)”;
sheet B “Income received from business, advocacy and private practice”;
sheet D “Calculation of the amount of income not subject to taxation”;
Sheet D1 “Calculation of property tax deductions for expenses on new construction or acquisition of real estate”;
Sheet D2 “Calculation of property tax deductions for income from the sale of property (property rights)”;
sheet E1 “Calculation of standard and social tax deductions”;
sheet E2 “Calculation of social tax deductions established by subparagraphs 4 and 5 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation”;
sheet J “Calculation of professional tax deductions established by paragraphs 2, 3 of Article 221 of the Tax Code of the Russian Federation, as well as tax deductions established by paragraph two of subparagraph 2 of paragraph 2 of Article 220 of the Tax Code of the Russian Federation”;
sheet 3 “Calculation of taxable income from transactions with securities and transactions with derivative financial instruments”;
Sheet I “Calculation of taxable income from participation in investment partnerships.”

In addition to paying personal income tax, the declaration will be useful to receive a tax deduction. By law, every citizen can return part of the tax previously paid to the state to cover the costs of education, treatment, purchase of real estate or payment of a mortgage loan. You can submit documents to receive a deduction any day after the end of the year in which the money was spent. The deduction can be received within three years.