3 personal income tax when selling shares sample filling. Tax deduction for securities. What features should be taken into account when calculating unprofitable trading in securities?

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. Front page

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 the “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:

1. 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.
2. 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.
3. 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.

Sample of filling out 3-NDFL in case of receiving several types of income (securities and derivatives)

In order to correctly fill out a personal income tax return declaration (balancing losses on transactions with securities), we recommend that you look at our example of filling out 3-personal income tax in case of receiving several types of income (securities and derivatives).

1) The program will prompt you to fill in your personal information. You must carefully fill out all lines and read the tips that are located under each line.

2) In the personal data section, after specifying the address, the program will prompt you to indicate the IFTS and OKTMO codes. When filling out the address, these fields are filled in automatically.

You can save data in the section using the “Save and Continue” button. You can leaf through the declaration (if you want to go back and make adjustments) using the “Back” key.

Next, after filling out your personal information, the program will ask you to select the types of income that you should select. To receive a tax refund on transactions with securities and derivative funds, you must select the “Securities” income type, as shown in the figure below.

Next, the program will prompt you to fill out the appropriate section. You will have to fill out all the lines of the section in strict accordance with the 2-NDFL certificate that the broker will give you. Be sure to carefully enter the income code from the 2-NDFL certificate. For example, you received a profit from transactions with securities and the income code in the certificate is indicated “1530”, so this is the code that should be entered in the line “Type of transaction: certificate code 2-NDFL (if any) and description of the transaction.”

Below are the lines for your income, expenses and the amount of personal income tax withheld.

If your income was received not only from transactions with securities, but also from transactions with derivative funds, for example, you need to reflect the data separately.

This is quite simple to do, you just need to press the “Add income” button in the section where you now filled out the data for the first broker. Please look at the presented drawing.

The program will prompt you to fill out the second type of income (second “tab”),

where you will again enter the details of your broker (if we are talking about the same broker), but in the line “Operation type...” you will choose a different income code.

Once the section is completed, do not forget to press the “Save and Continue” button to save your data. And we move on to choosing types of deductions. You will be interested in the deduction “Deductions for securities”, as shown in the figure.

Now the program allows you to fill out the “Securities Deductions” section. Please note that this section contains two lines and it is important not to confuse the data. Losses from transactions with securities cannot be “confused” and “interfered” with losses from transactions with financial instruments of futures transactions (FITs).

The loss amount is filled in completely, even if you indicate the loss amount is greater than the profit you received. The program will independently calculate the amount of loss that will be covered by the profit of the reporting year and the amount of loss that will be transferred to future years and will “expect transactions in the black.”

After you have completed all sections of the declaration, we recommend choosing the function to generate an application for a personal income tax refund. In addition to this function, it is also possible to create a register of documents submitted to the tax authority.

It is important to attach an application for a personal income tax refund to the general package of documents, because without such an application, an income tax refund is impossible.

We recommend filling out a declaration in form 3-NDFL on the website. Tax consultants will help you fill out your declaration and provide clarification on the calculation of personal income tax and the amount of tax deductions. Even after filling out the 3-NDFL declaration and submitting documents to the tax authority, the site’s specialists will help you file a complaint with a higher tax authority if your tax is not returned on time.

Good luck with your declaration!

When to submit 3 personal income taxes

There are several reasons for filing a return. The main goal is to transfer tax on additional profits or return excess withheld. Qualified assistance in filling out the 3rd personal income tax declaration ensures the absence of errors and minimal loss of time to receive a deduction. The Tax Code provides for several situations when it is possible to receive compensation:

1. Construction or purchase of a house or apartment with the right to register residence is a property deduction.
2. Buying a car.
3. Expensive surgeries or medications.
4. Voluntary insurance.
5. Your own education or your child’s (up to 24 years old, full-time).

In turn, additional taxable profit obliges you to provide payment confirmations to assign deductions. When the sale and disposal of material assets are carried out in one reporting interval, the result of retention and compensation is calculated mathematically. The payment is offset against each other.

Filling principles

Legislation is constantly changing document flow regulations, so it is important to monitor its relevance. You are allowed to file a tax return up to three years in advance. In order to correctly prepare and submit 3 personal income taxes without unnecessary problems, you need to follow the main rules:

1. Fill out on a computer through a program or with your own hand (only in blue or black ink).
2. Corrections and blots are unacceptable.
3. Each calendar interval is assigned an individual personal income tax form 3.
4. Sequential numbering, TIN, dating and signature are affixed everywhere.
5. The tax return is prepared in two copies. When printing on a printer, only one-sided printing is allowed.
6. To report on different places of work, separate blocks with OKTMO and information on wages are filled out.
7. The list of required sheets depends on the nature of the deduction and the type of reporting.
8. The order and numbering are strictly observed in the arrangement.

Basic blocks of a tax return that must be completed:

• title side with personal data;
• section 1 to indicate the results for all OKTMO;
• section 2 for calculating the tax base;
• income from official sources.

Special coded forms simplify and unify the processing of materials. Modern electronic systems select a configuration option according to the specified requirements, which saves time on proofreading the required columns. Convenient service and accuracy of entered data ensure the accuracy and reliability of the resulting calculations.

How to apply for a tax deduction

Declaration 3 of personal income tax is submitted in KND form 1151020 using a new salary certificate for 2018. Individuals who previously changed their place of work will have to re-order a document for deduction.

According to the rules, the tax return includes the main part required for all deductions:

1. Title page - indicates the series, passport number and special encodings:

• tax period;
• tax authority;
• country;
• identification document;
• belonging to the Russian Federation.

2. Pages 1 and 2 are based on final counts.

3. Income in increments:

• in Russian organizations – No. 1;
• outside the Russian Federation – No. 2;
• for those engaged in private practice, entrepreneurs and lawyers – No. 3.

4. Sheet 4 – in the presence of non-taxable financial resources.

The justification for accepting the declaration is also a statement from the taxpayer. To transfer money, you will need to fill out bank account details and information about the individual. At the end, all pages are counted and their number is indicated.

Property deduction

To take advantage of the Housing Tax Credit, you will need to include all receipts and bank statements to support your personal financial expenses. To the basic kit you must add Appendix 7 with the following characteristics:

1. Address, cadastral number, shared ownership.
2. When is the property registered?
3. The amount of deductions for previous periods and the period of initial offset.
4. The size of the tax base to determine the total amount of the deduction.
5. Remaining deduction.

When purchasing an apartment on credit, the law provides for the use of a deduction for the payment of interest after the loan expires. To do this, the overpayment on the bank statement is separately calculated and entered in separate fields. The refund amount for a private house includes the cost of the land plot. However, it is impossible to claim a percentage of the value of individual land.

Social deductions

When filling out personal income tax declaration 3, Appendix 5 is used for social deduction. The types of expenses are indicated here: education, medical services, standard deduction. This also includes charity, voluntary insurance, and pension savings. The full list is published and constantly updated on government open access portals.

A student on a paid basis, or a parent for their child in full-time study, has the right to a tax deduction. Along with the main papers, an education agreement, a copy of it and payment receipts are required.

For refunds from the budget for treatment, the following categories are taken into account:

• Expensive treatment.
• Medicines.
• Standard therapy.

To credit medications, the prescribed prescription and payment receipts are used. Please note that not all drugs are eligible for reimbursement. The official list was approved by the Government in Resolution No. 201 of March 19, 2001. The maximum compensation is 15,600 rubles.

The tax credit also applies to children. According to the classic scheme, this service is provided by the employer through the accounting department on a monthly basis, but it is also possible to take advantage of a one-time reimbursement. In Appendix 6, the fields are filled out according to the type of guardianship and benefit. All minor family members are entitled to a deduction. For the first two, 1,400 rubles are calculated, and for the third and subsequent ones, 3,000. Compensations stop once the amount reaches 350,000 rubles. the cumulative total of the funds earned by the parent.

Deduction upon sale of property

Citizens who have received material benefits from their own or other property will also have to fill out and report to the Federal Tax Service on time. This procedure can be avoided if the subject of the transaction has been owned for more than 3 or 5 years, depending on the method of receipt (by inheritance, as a gift, by contract). Appendix 6 is added to the general set, which separately indicates the fact of sale of the object of full ownership and shared ownership, indicating the costs of acquisition.

According to the Tax Code, 1 million rubles. The apartment is not subject to tax. Accordingly, the final figure is equal to 13% of the cost after subtracting the non-taxable million. It may also turn out that there is no benefit from the real estate transaction and then no deduction is made.

There is no fundamental difference in filling out 3 personal income taxes at different intervals. Some adjustments are periodically introduced into the reporting in the form of names of operations, deletions and additions of items accepted for accounting. For correct registration, pay attention to the sample deductions provided by trusted resources.

To return tax (receive a deduction) for 2017 (until February 19, 2018)

To get a tax refund when buying a home

For tax refund when buying a home and mortgage

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 department 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.

To report income for 2017 (until February 19, 2018)

When selling property, for example, a car or an apartment

To return tax (receive a deduction) for 2017 (from February 19, 2018)

To get a tax refund when buying a home
Sample (example) of filling out a declaration for a tax refund (property deduction) when purchasing or constructing housing, for example, when buying an apartment, in PDF format.

For tax refund when buying a home and mortgage
Sample (example) of filling out a declaration for a tax refund (property deduction) when purchasing or constructing housing, for example, when buying an apartment, and paying mortgage interest (payment of mortgage interest) in PDF format.

To receive a tax refund on educational expenses
Sample (example) of filling out a declaration for a tax refund (receiving a social tax deduction) for educational expenses in PDF format.

To get a tax refund on treatment expenses
Sample (example) of filling out a declaration for a tax refund (receiving a social tax deduction) for treatment expenses in PDF format.

For a tax refund when receiving a standard tax deduction
Sample (example) of filling out a tax refund declaration when receiving a standard tax deduction in PDF format.

To report on income for 2017 (from February 19, 2018)

When selling property, for example, a car or an apartment
Sample (example) of filling out a declaration when selling property, for example, a car or an apartment, in PDF format.

To return tax (get a deduction) for 2016

To get a tax refund when buying a home
Sample (example) of filling out a declaration for a tax refund (property deduction) when purchasing or constructing housing, for example, when buying an apartment, in PDF format.

For tax refund when buying a home and mortgage
Sample (example) of filling out a declaration for a tax refund (property deduction) when purchasing or constructing housing, for example, when buying an apartment, and paying mortgage interest (payment of mortgage interest) in PDF format.

To receive a tax refund on educational expenses
Sample (example) of filling out a declaration for a tax refund (receiving a social tax deduction) for educational expenses in PDF format.

To get a tax refund on treatment expenses
Sample (example) of filling out a declaration for a tax refund (receiving a social tax deduction) for treatment expenses in PDF format.

For a tax refund when receiving a standard tax deduction
Sample (example) of filling out a tax refund declaration when receiving a standard tax deduction in PDF format.

To report 2016 income

When selling property, for example, a car or an apartment
Sample (example) of filling out a declaration when selling property, for example, a car or an apartment, in PDF format.

To return tax (get a deduction) for 2015

To get a tax refund when buying a home
Sample (example) of filling out a declaration for a tax refund (property deduction) when purchasing or constructing housing, for example, when buying an apartment, in PDF format.

For tax refund when buying a home and mortgage
Sample (example) of filling out a declaration for a tax refund (property deduction) when purchasing or constructing housing, for example, when buying an apartment, and paying mortgage interest (payment of mortgage interest) in PDF format.

To receive a tax refund on educational expenses
Sample (example) of filling out a declaration for a tax refund (receiving a social tax deduction) for educational expenses in PDF format.

To get a tax refund on treatment expenses
Sample (example) of filling out a declaration for a tax refund (receiving a social tax deduction) for treatment expenses in PDF format.

For a tax refund when receiving a standard tax deduction
Sample (example) of filling out a tax refund declaration when receiving a standard tax deduction in PDF format.

To report 2015 income

When selling property, for example, a car or an apartment
Sample (example) of filling out a declaration when selling property, for example, a car or an apartment, in PDF format.

To return tax (get a deduction) for 2014

To get a tax refund when buying a home
Sample (example) of filling out a declaration for a tax refund (property deduction) when purchasing or constructing housing, for example, when buying an apartment, in PDF format.

For tax refund when buying a home and mortgage
Sample (example) of filling out a declaration for a tax refund (property deduction) when purchasing or constructing housing, for example, when buying an apartment, and paying mortgage interest (payment of mortgage interest) in PDF format.

To receive a tax refund on educational expenses
Sample (example) of filling out a declaration for a tax refund (receiving a social tax deduction) for educational expenses in PDF format.

To get a tax refund on treatment expenses
Sample (example) of filling out a declaration for a tax refund (receiving a social tax deduction) for treatment expenses in PDF format.

For a tax refund when receiving a standard tax deduction
Sample (example) of filling out a tax refund declaration when receiving a standard tax deduction in PDF format.

To report 2014 income

When selling property, for example, a car or an apartment
Sample (example) of filling out a declaration when selling property, for example, a car or an apartment, in PDF format.

XII. Procedure for filling out Sheet E1
"Calculation of standard and social tax deductions" Declaration form

XIII. Procedure for filling out Sheet E2
"Calculation of social tax deductions established by subparagraph 4 and subparagraph 5 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation" of the Declaration form

XIV. The procedure for filling out Sheet G

XV. Procedure for filling out Sheet 3
"Calculation of taxable income from transactions with securities and transactions with financial instruments of futures transactions" Declaration form

XVI. Procedure for filling out Sheet I
"Calculation of taxable income from participation in investment partnerships" Declaration form

Appendix No. 1 Directory "Taxpayer Category Codes"

Appendix No. 2 Directory "Codes of types of documents"

Appendix No. 3 Directory "Region Codes"

Appendix No. 4 Directory "Codes of types of income"

Appendix No. 5 Directory "Object name codes"

Appendix No. 6 Directory "Codes of persons claiming property tax deduction"

XV. The procedure for filling out Sheet 3 "Calculation of taxable income from transactions with securities and transactions with financial instruments of futures transactions" of the Declaration form

15.1. On Sheet 3, the tax base is calculated for income from transactions with securities and transactions with financial instruments of futures transactions in accordance with Articles 214.1, 214.3, 214.4 of the Code.

15.2. Clause 1 of Sheet 3 defines the final indicators for the totality of transactions performed with securities traded on the organized securities market.

In Section I, paragraph 1, sheet 3 (lines 101 - 110), the financial result is calculated for the totality of transactions with securities traded on the organized securities market.

Subclause 1.1 indicates the total amount of income from the sale (redemption) of securities traded on the organized securities market received by the taxpayer during the tax period.

Subclause 1.2 indicates the total amount of expenses incurred by the taxpayer related to the acquisition, sale, storage and redemption of securities traded on the organized securities market.

Subclause 1.3 indicates the amount of loss on REPO transactions, the object of which are securities, taken to reduce the proceeds from the sale (redemption) of securities traded on the organized securities market.

The value of this indicator is transferred from subclause 7.5 of Sheet Z.

Subclause 1.4 indicates the amount of excess of expenses in the form of interest paid under securities loan agreements over income in the form of interest received under securities loan agreements, taken as a reduction in income from the sale (redemption) of securities traded on the organized securities market.

The value of this indicator is transferred from subclause 8.5 of Sheet Z.

Subclause 1.5 indicates the amount of interest (coupon) expense recognized in the event of opening a short position on securities traded on the organized securities market, for which interest (coupon) income is accrued.

Subclause 1.6 indicates the total amount of expenses that reduce income from the sale (redemption) of securities traded on the organized securities market. The value of the indicator is determined by summing the values ​​of the indicators of subparagraphs 1.2, 1.3, 1.4, 1.5.

Subclause 1.7 indicates the amount of the tax base based on the results of transactions with securities traded on the organized securities market, which is defined as the difference between the value of subclause 1.1 and the value of subclause 1.6. If the result is negative or equal to zero, then a dash is placed in subclause 1.7.

Subclause 1.8 indicates the amount of negative financial result (hereinafter referred to as loss) obtained as a result of transactions with securities traded on the organized securities market performed during the reporting tax period. This indicator is defined as the difference between the value of subclause 1.6 and the value of subclause 1.1. If the result is negative or equal to zero, then a dash is placed in subclause 1.8.

The values ​​of the lines of Section II, paragraph 1, sheet 3 (lines 109, 110, 111) are calculated by taxpayers who, at the end of the tax period, received a positive financial result from a set of transactions with securities traded on the organized securities market. Other taxpayers put dashes in the subparagraphs of Section II.

Subclause 1.9 indicates the amount of loss received in the reporting tax period on transactions with financial instruments of futures transactions traded on an organized market, the underlying asset of which is securities, stock indices or other financial instruments of futures transactions, the underlying asset of which is securities or stock indices , which reduces the tax base for transactions with securities traded on the organized securities market.

The value of this indicator is transferred from subclause 4.10 of Sheet 3.

The value of the indicator of line 109 cannot exceed the value of the indicator of line 107.

Subclause 1.10 indicates the amount of loss received by the taxpayer in previous tax periods on transactions with securities traded on the organized securities market, taken to reduce the tax base in the reporting tax period.

The value of this indicator is transferred from subclause 9.5 of Sheet Z.

The value of the indicator of line 110 cannot exceed the value of the indicator of line 107.

Subclause 1.11 indicates the amount of taxable income based on the results of transactions with securities traded on the organized securities market.

The values ​​of the lines of Section III, paragraph 1, sheet 3 (112, 113, 114) are calculated by taxpayers who, at the end of the reporting tax period, received a negative financial result (loss) for a set of transactions with securities traded on the organized securities market. Other taxpayers put dashes in these lines.

Subclause 1.12 indicates the amount of loss received from the totality of transactions with securities traded on the organized securities market in the reporting tax period, taken to reduce the financial result obtained from individual transactions with securities not traded on the organized securities market, which at the time of their acquisition, they were classified as securities traded on the organized securities market.

The value of this indicator is transferred to subclause 2.3 of Sheet Z.

The value of the indicator of line 112 cannot exceed the value of the indicator of line 108.

Subclause 1.13 indicates the amount of loss received from the totality of transactions with securities traded on the organized securities market in the reporting tax period, taken to reduce the tax base for transactions with financial instruments of futures transactions (hereinafter referred to as FISS) traded on the organized market, the underlying asset of which are securities, stock indices or other FISS, the underlying asset of which are securities or stock indices.

The value of this indicator is transferred to subclause 4.6 of Sheet Z.

The value of the indicator of line 113 cannot be greater than the difference between the values ​​of the indicators of lines 108 and 112.

Subclause 1.14 indicates the amount of loss received at the end of the reporting tax period on transactions with securities traded on the organized securities market, which the taxpayer has the right to accept as a reduction of the tax base for future periods on transactions with securities traded on the organized securities market.

The value of the indicator of line 114 is determined by subtracting from the value of the indicator of line 108 the sum of the values ​​of the indicators of lines 112 and 113.

If the result is zero, then a dash is placed in line 114.

15.3. Clause 2 of Sheet 3 defines the total indicators for the totality of transactions performed with securities not traded on the organized securities market, which at the time of their acquisition were classified as securities traded on the organized securities market.

Subclause 2.1 shall indicate the total amount of income received by the taxpayer in the reporting tax period from the sale (redemption) of securities not traded on the organized securities market, which at the time of their acquisition were classified as securities traded on the organized securities market.

Subclause 2.2 indicates the total amount of expenses incurred by the taxpayer and accepted for deduction related to the acquisition, sale, storage and redemption of securities not traded on the organized securities market, which at the time of their acquisition were classified as securities traded on the organized securities market .

Subclause 2.3 indicates the amount of loss received from transactions with securities traded on the organized securities market, taken to reduce the financial result of transactions with securities not traded on the organized securities market, which at the time of their acquisition were classified as securities, traded on the organized securities market.

The value of this indicator is transferred from subclause 1.12 of Sheet Z.

The value of the indicator of line 203 cannot be greater than the difference between the values ​​of the indicators of lines 201 and 202.

Subclause 2.4 indicates the amount of taxable income based on the results of transactions carried out in the reporting tax period with securities not traded on the organized securities market, which at the time of acquisition were classified as securities traded on the organized securities market. This amount is determined as the difference between the values ​​of the indicators of subparagraphs 2.1, 2.2 and 2.3. If the result is negative or equal to zero, then a dash is placed in line 204.

15.4. Clause 3 of Sheet 3 defines the final indicators for the totality of transactions with securities not traded on the organized securities market.

Subclause 3.1 indicates the total amount of income received by the taxpayer in the reporting tax period from the sale (redemption) of securities not traded on the organized securities market.

Subclause 3.2 indicates the total amount of expenses incurred by the taxpayer related to the acquisition, sale, storage and redemption of securities not traded on the organized securities market.

Subclause 3.3 indicates the amount of loss on REPO transactions taken to reduce income from the sale (redemption) of securities not traded on the organized securities market.

The value of this indicator is transferred from subclause 7.6 of Sheet Z.

Subclause 3.4 indicates the amount of excess of expenses in the form of interest paid under securities loan agreements over income in the form of interest received under securities loan agreements, accepted as a reduction in proceeds from the sale (redemption) of securities not traded on the organized securities market .

The value of this indicator is transferred from subclause 8.6 of Sheet Z.

Subclause 3.5 indicates the amount of interest (coupon) expense recognized in the event of opening a short position on securities not traded on the organized securities market, for which interest (coupon) income is charged.

Subclause 3.6 specifies the amount of loss received upon withdrawal from the investment partnership, taken into account when determining the tax base for transactions with securities not traded on the organized securities market.

The value of the indicator of this line cannot exceed the value of the indicator of line 340 of Sheet And Form of the Declaration.

Subclause 3.7 indicates the total amount of expenses incurred by the taxpayer that reduce income from the sale (redemption) of securities not traded on the organized securities market. The value of the indicator of line 211 is determined by summing the values ​​of the indicators of subparagraphs 3.2, 3.3, 3.4, 3.5 and 3.6.

Subclause 3.8 specifies the tax base for the totality of transactions performed with securities not traded on the organized securities market. The value of the indicator of line 212 is determined as the difference between the values ​​of the indicators of line 205 and 211. If the result is negative or equal to zero, then a dash is placed in line 212.

15.5. Clause 4 of Sheet 3 defines the total indicators for the totality of transactions with FISS traded on an organized market, the underlying asset of which is securities, stock indices or other FISS, the underlying asset of which is securities or stock indices.

In Section I of paragraph 4 of sheet 3 (lines 301 - 304), the financial result is calculated for the totality of transactions with FISS traded on an organized market, the underlying asset of which is securities, stock indices or other FISS, the underlying asset of which is securities or stock indices .

Subclause 4.1 indicates the total amount of income received in the tax period from the sale of FISS traded on the organized market, the underlying asset of which is securities, stock indices or other FISS, the underlying asset of which is securities or stock indices (including the resulting variation margin and bonuses on contracts).

Subclause 4.2 indicates the total amount of expenses incurred by the taxpayer related to the acquisition, storage and sale of financial information assets traded on an organized market, the underlying asset of which is securities, stock indices or other financial information assets, the underlying asset of which are securities or stock indices.

Subclause 4.3 reflects the tax base based on the results of transactions carried out in the reporting tax period with FISS traded on the organized market, the underlying asset of which is securities, stock indices or other FISS, the underlying asset of which is securities or stock indices. The value of this line is determined as the difference between the values ​​of the indicators of lines 301 and the value of subparagraph 302. If the result is negative or equal to zero, then a dash is placed in line 303.

Subclause 4.4 indicates the amount of loss resulting from transactions made in the reporting tax period with FISS traded on the organized market, the underlying asset of which is securities, stock indices or other FISS, the underlying asset of which is securities or stock indices. The value of this line is determined as the difference between the values ​​of the indicators of lines of subparagraph 302 and 301. If the result is negative or equal to zero, then a dash is placed in line 304.

The values ​​of the lines of Section II, paragraph 4, sheet 3 (lines 305 - 308) are calculated by taxpayers who, at the end of the tax period, received a positive financial result from transactions with FISS, traded on the organized market, the underlying asset of which is securities, stock indices or other FISS, the underlying asset which are securities or stock indices. Other taxpayers put dashes in these lines.

Subclause 4.5 indicates the amount of loss received in previous tax periods from transactions with FISS traded on the organized market, the underlying asset of which is securities, stock indices or other FISS, the underlying asset of which is securities or stock indices, taken to reduce the tax base in the reporting tax period.

The metric value of line 305 cannot exceed the metric value of line 303.

Subclause 4.6 indicates the amount of loss received in the reporting tax period from transactions with securities traded on the organized securities market, taken to reduce the tax base for transactions with FISS traded on the organized market, the underlying asset of which is securities, stock indices or other FISS, the underlying asset of which is securities or stock indices.

The value of this indicator is transferred from subclause 1.13 of Sheet Z.

The metric value of line 306 cannot exceed the metric value of line 303.

Subclause 4.7 indicates the amount of loss received from transactions with FISS traded on an organized market, the underlying asset of which is not securities, stock indices or other FISS, the underlying asset of which is securities or stock indices, taken to reduce the tax base for transactions with FISS traded on an organized market, the underlying asset of which are securities, stock indices or other FISS, the underlying asset of which are securities or stock indices, in the reporting tax period.

The value of this indicator is transferred from subclause 5.8 of Sheet Z.

The metric value of line 307 cannot exceed the metric value of line 303.

Subclause 4.8 indicates the amount of taxable income based on the results of transactions with FISS traded on an organized market, the underlying asset of which is securities, stock indices or other FISS, the underlying asset of which is securities or stock indices.

The values ​​of the lines of Section III, paragraph 4, sheet 3 (lines 309, 310, 311) are filled in by taxpayers who, at the end of the reporting tax period, received a loss from transactions with FISS, traded on the organized market, the underlying asset of which is securities, stock indices or other FISS, the underlying whose assets are securities or stock indices. Other taxpayers put dashes in these lines.

Subclause 4.9 indicates the amount of loss received from transactions with FISS traded on an organized market, the underlying asset of which is securities, stock indices or other FISS, the underlying asset of which is securities or stock indices, taken to reduce the tax base for transactions with FISS trading on an organized market, the underlying asset of which is not securities, stock indices or other FISS, the underlying asset of which is securities or stock indices.

The value of this indicator is transferred to subclause 5.6 of Sheet Z.

Subclause 4.10 indicates the amount of loss received in the reporting tax period on transactions with FISS traded on the organized market, the underlying asset of which is securities, stock indices or other FISS, the underlying asset of which is securities or stock indices, taken to reduce the tax base reporting tax period for transactions with securities traded on the organized securities market.

The value of this indicator is transferred to subclause 1.9 of Sheet Z.

Subclause 4.11 indicates the amount of the resulting loss, which the taxpayer has the right to accept to reduce the tax base for future periods for transactions with FISS traded on the organized market. The value of the indicator of line 311 is determined as the difference between the values ​​of the indicator of line 304 and the sum of the values ​​of the indicators of lines 309 and 310.

15.6. Clause 5 of Sheet 3 defines the total indicators for the totality of transactions with FISS traded on an organized market, the underlying asset of which is not securities, stock indices or other financial instruments of futures transactions, the underlying asset of which is securities or stock indices.

Subclause 5.1 indicates the total amount of income received in the reporting tax period from the sale of FISS traded on the organized market, the underlying asset of which is not securities, stock indices or other FISS, the underlying asset of which is securities or stock indices (including received variation margin and contract premiums).

Subclause 5.2 indicates the total amount of expenses incurred by the taxpayer related to the acquisition, storage and sale of FISS traded on the organized market, the underlying asset of which is not securities, stock indices or other FISS, the underlying asset of which is securities or stock indices.

Subclause 5.3 reflects the tax base based on the results of transactions carried out in the reporting tax period with FISS traded on the organized market, the underlying asset of which is not securities, stock indices or other FISS, the underlying asset of which is securities or stock indices.

The value of the indicator of this line is determined as the difference between the values ​​of the indicators of lines 312 and 313. If the result is negative or equal to zero, then a dash is placed in line 314.

Subclause 5.4 reflects the loss received by the taxpayer in the reporting tax period on transactions with FISS traded on the organized market, the underlying asset of which is not securities, stock indices or other FISS, the underlying asset of which is securities or stock indices, taken into account when determining the tax database for transactions with financial instruments of futures transactions.

The indicator value of this line is determined as the difference between the indicator values ​​of lines 313 and 312. If the result is negative, then a dash is placed in line 315.

Subclause 5.5 indicates the amount of loss received in previous tax periods from transactions with FISS trading on the organized market, taken to reduce the tax base of the reporting tax period for the totality of transactions with FISS trading on the organized market, the underlying asset of which is not securities, stock indices or other FISS, the underlying asset of which is securities or stock indices.

The value of the indicator of line 316 cannot exceed the value of the indicator of line 314.

Subclause 5.6 reflects the amount of loss received at the end of the reporting tax period from transactions with FISS traded on the organized market, the underlying assets of which are securities, stock indices or other FISS, the underlying asset of which are securities or stock indices, taken to reduce the tax base for the totality of transactions with FISS traded on an organized market, the underlying asset of which is not securities, stock indices or other FISS, the underlying asset of which is securities or stock indices.

The value of this indicator is transferred from subclause 4.9 of Sheet Z.

The value of the indicator of line 317 cannot exceed the value of the indicator of line 314.

Subclause 5.7 indicates the amount of taxable income based on the results of transactions with FISS traded on an organized market, the underlying asset of which is not securities, stock indices or other FISS, the underlying asset of which is securities or stock indices.

Subclause 5.8 indicates the amount of loss received from transactions with FISS traded on an organized market, the underlying asset of which is not securities, stock indices or other FISS, the underlying asset of which is securities or stock indices, taken to reduce the tax base for transactions with FISS traded on an organized market, the underlying asset of which is securities, stock indices or other FISS, the underlying asset of which is securities or stock indices.

The value of this indicator is transferred to subclause 4.7 of Sheet Z.

Subclause 5.9 indicates the amount of loss received from transactions with FISS traded on an organized market, the underlying asset of which is not securities, stock indices or other FISS, the underlying asset of which is securities or stock indices, which the taxpayer has the right to accept to reduce the tax base future periods for transactions with FISS trading on the organized market. The indicator value of this line is determined as the difference between the indicator values ​​of lines 315 and 319.

15.7. Clause 6 of Sheet 3 defines the final indicators for the totality of transactions with FISS that are not traded on the organized market.

Subclause 6.1 indicates the total amount of income received in the reporting tax period from the sale of FISS that are not traded on the organized market (including the variation margin received and premiums under contracts).

Subclause 6.2 indicates the total amount of expenses incurred by the taxpayer related to the acquisition, storage and sale of FISS that are not traded on the organized market.

Subclause 6.3 indicates the amount of taxable income based on the results of transactions made in the reporting tax period with FISS that are not traded on the organized market.

The value of the indicator of this line is determined as the difference between the values ​​of the indicators of lines 321 and 322. If the result is negative or equal to zero, then a dash is placed in line 323.

15.8. Clause 7 of Sheet 3 defines the final indicators for the totality of repo transactions, the object of which are securities.

Subclause 7.1 indicates the total amount of income in the form of interest on loans received by the taxpayer in the reporting tax period for a set of repo transactions, the object of which are securities.

Subclause 7.2 indicates the total amount of expenses in the form of interest on loans paid by the taxpayer in the reporting tax period for a set of REPO transactions, the object of which are securities, as well as commissions associated with the performance of REPO transactions, the object of which are securities accepted as a reduction of received income.

Subclause 7.3 indicates the amount of taxable income based on the results of repo transactions performed during the reporting tax period, the object of which is securities.

The value of the indicator of this line is determined by subtracting the value of the indicator of line 402 from the value of the indicator of line 401. If the result is negative or equal to zero, then a dash is placed in line 403.

Subclause 7.4 indicates the amount of loss received as a result of repo transactions performed during the reporting tax period, the object of which is securities.

The indicator value of this line is determined as the difference between the indicator values ​​of lines 402 and 401. If the result is negative or equal to zero, then a dash is placed in line 404.

Subclause 7.5 indicates the amount of loss on REPO transactions, the object of which are securities traded on the organized securities market, taken to reduce the proceeds from the sale (redemption) of securities traded on the organized securities market.

The value of this indicator is transferred to subclause 1.3 of Sheet Z.

Subclause 7.6 indicates the amount of loss on REPO transactions, the object of which are securities not traded on the organized securities market, taken to reduce the proceeds from the sale (redemption) of securities not traded on the organized securities market.

The value of this indicator is transferred to subclause 3.3 of Sheet Z.

The sum of the indicator values ​​of lines 405 and 406 should not exceed the value of the indicator of line 404.

15.9. Clause 8 defines the final indicators for the totality of securities lending transactions.

Subclause 8.1 indicates the total amount of income in the form of interest received in the reporting tax period under a set of securities lending agreements.

Subclause 8.2 indicates the total amount of expenses in the form of interest paid in the reporting tax period for the totality of securities loan agreements.

Subclause 8.3 indicates the amount of taxable income based on the results of securities lending transactions performed in the reporting tax period, which is determined by subtracting the value of line 408 from the value of the indicator in line 407. If the result is negative or equal to zero, then a dash is placed in line 409.

Subclause 8.4 reflects the amount of loss resulting from the results of securities lending transactions performed during the reporting tax period. The value of the indicator of this line is determined as the difference between the value of the indicator of line 408 and the value of the indicator of line 407. If the result is negative or equal to zero, then a dash is placed in line 410.

Subclause 8.5 indicates the amount of loss on lending transactions with securities traded on the organized securities market, accepted as a reduction in proceeds from the sale (redemption) of securities traded on the organized securities market.

The value of this indicator is transferred to subclause 1.4 of Sheet Z.

Subclause 8.6 indicates the amount of loss on lending transactions with securities not traded on the organized securities market, accepted as a reduction in proceeds from the sale (redemption) of securities not traded on the organized securities market.

The value of this indicator is transferred to subclause 3.4 of Sheet Z.

The sum of the values ​​of the indicators of lines 411 and 412 should not exceed the value of the indicator of line 410.

15.10. Clause 9 of Sheet 3 indicates the amounts of losses received by the taxpayer in previous tax periods, the amount of which is determined based on the amounts of losses received by taxpayers in previous tax periods (within 10 years) minus the amounts of losses taken into account when determining the tax deduction in previous tax periods .

Taxpayers who do not have a balance of untransferred losses at the beginning of the reporting tax period put a dash in all lines of paragraph 9.

Subclause 9.1 indicates the balance of losses from previous tax periods not carried forward to the beginning of the tax period on transactions with securities traded on the organized securities market.

On lines 502 - 511, the balance of the loss of previous tax periods not carried forward to the beginning of the tax period on transactions with securities traded on the organized securities market is shown in chronological order in the context of the tax periods based on the results of which it was formed. In this case, the loss received in the earliest tax period is indicated first in the list.

The sum of the indicator values ​​of lines 502 - 511 must equal the value of the indicator of line 501.

Subclause 9.2 indicates the balance of losses from previous tax periods not carried forward to the beginning of the tax period on transactions with FISS traded on the organized market.

On lines 513 - 522, the balance of the loss of previous tax periods not carried forward to the beginning of the tax period on transactions with FISS traded on the organized market is shown in chronological order in the context of the tax periods based on the results of which it was formed. In this case, the loss received in the earliest tax period is indicated first in the list.

The sum of the indicator values ​​of lines 513 - 522 must equal the value of the indicator of line 512.

Subclause 9.3 specifies the tax base for transactions with securities traded on the organized securities market, which is used when calculating the amount of loss of previous tax periods, which reduces the tax base of the reporting tax period.

The value of the indicator of this line is transferred from subclause 1.7 of Sheet 3.

Subclause 9.4 indicates the tax base for transactions with FISS traded on the organized market, which is used when calculating the amount of loss of previous tax periods, which reduces the tax base of the reporting tax period.

The value of the indicator is equal to the sum of the values ​​of subparagraphs 4.3 and 5.3 of Sheet Z.

Subclause 9.5 indicates the amount of losses of previous tax periods on transactions with securities traded on the organized securities market, by which the taxpayer reduces the tax base of the reporting tax period.

The value of this indicator is transferred to subclause 1.10 of Sheet Z.

Subclause 9.6 indicates the amount of loss of previous tax periods on transactions with FISS traded on the organized market, by which the taxpayer reduces the tax base of the current tax period.

The value of this indicator is transferred to subparagraphs 4.5 and 5.5 of Sheet Z.

The sum of the values ​​of subclauses 4.5 and 5.5 should not exceed the value of subclause 9.6.

Subclause 9.7 indicates the balance of the uncarried loss on transactions with securities traded on the organized securities market, which is defined as the difference between the values ​​of the indicators of lines 501 and 525.

Subclause 9.8 indicates the balance of the uncarried loss on transactions with FISS traded on the organized market, which is defined as the difference between the values ​​of the indicators of lines 512 and 526.

15.11. Subclause 10.1 indicates the amount of loss from transactions with securities traded on the organized securities market, which is carried forward to future tax periods. The value of the indicator of this line is determined as the sum of the values ​​of the indicators of lines 114 and 527 of Sheet Z.

Subclause 10.2 indicates the amount of loss on transactions with FISS traded on the organized market, which is carried forward to future tax periods. The value of the indicator of this line is determined as the sum of the values ​​of the indicators of lines 311, 320 and subparagraph 528 of Sheet Z.

The amount of loss on transactions with securities traded on the organized securities market, as well as on transactions with financial instruments of futures transactions traded on the organized market, carried over to future tax periods (lines 529 and 530) are transferred, respectively, to lines 501 and 512 of Sheet 3 tax return for the next tax period. In this case, the amount of loss of the reporting tax period is indicated last in the list of years for which losses were incurred.

15.12. Clause 11 of Sheet 3 defines the final indicators based on the results of transactions with securities and transactions with FISS.

Subclause 11.1 indicates the total amount of receipts (revenue) for the totality of transactions performed in the reporting tax period, which is determined by adding the values ​​of the indicators of subclauses 1.1, 2.1, 3.1, 4.1, 5.1, 6.1, 7.1 and 8.1 of Sheet 3.

Subclause 11.2 indicates the total amount of taxable income for the totality of transactions performed in the reporting tax period, which is determined by adding the sums of the values ​​of subclauses 1.11, 2.4, 3.8, 4.8, 5.7, 6.3, 7.3 and 8.3 of Sheet 3.

Subclause 11.3 indicates the amount of expenses (losses) accepted for deduction, which is determined by subtracting the value of line 532 from the value of the indicator of line 531.

In our article we will talk about tax deduction on securities, how to get it, how to balance losses correctly.

Many Russians commit securities transactions and financial instruments of futures transactions (FIT). The result of such operations is not always profitable. It is not uncommon for cases when, at the end of the year, the amount of expenses exceeds the amount of income from such activities.

How to take into account losses on transactions with securities and derivatives?

The loss can be taken into account in two ways:

• a negative result can be taken into account by the taxpayer when calculating personal income tax in the current period (if profit was made from other transactions),
• a negative result can be carried forward (if there is no taxable income from other transactions in the current year) transferred to subsequent years. Reason: Art. 220.1 of the Tax Code of the Russian Federation.

When accounting for losses, it is important to remember:

1. Losses incurred on transactions with securities not traded on the organized securities market and on transactions with financial instruments of futures transactions not traded on the organized market cannot be carried forward to future years.
2. The loss is taken into account when calculating income tax for the relevant types of transactions.
3. A loss received on transactions with securities traded on the organized securities market can reduce the tax base for personal income tax only on transactions with securities traded on the organized securities market.
4. A loss received from transactions with financial instruments of futures transactions traded on the organized securities market can reduce the tax base for personal income tax only for transactions with financial instruments of futures transactions traded on the organized securities market.

Features of balancing losses

What if the unprofitable year is much larger than the profitable one? Is it possible to balance the entire amount of losses? Yes, you can offset losses in full. We will tell you about features of balancing losses.

Consider the following example: in 2015, a citizen received losses in the amount of 562 thousand rubles. from transactions with securities, and in 2016 his loss on transactions with derivative funds amounted to 900 thousand rubles.

How can a citizen take into account losses on transactions with securities and financial instruments of futures transactions, if for the past 2017 he had a profit only on transactions with securities and its amount amounted to 254 thousand rubles. From this amount for 2017, the broker withheld personal income tax in the amount of 33 thousand 020 rubles. (13% of the amount 254 thousand rubles)

To return tax (balance losses) you need to fill out declaration 3-NDFL for 2017. Why do we choose 2017 and not any other? Because we want to refund the income tax that was paid in 2017.

IN 3-NDFL declarations for transactions with securities We boldly indicate in sheet “Z” the entire amount of losses both for transactions with securities and for transactions with financial instruments of futures transactions. Of course, the entire amount will not be returned to us, but we have the right to “carry forward” the loss to future years. Such data is also reflected in sheet “Z” of the tax return.

Let's return to our example, it turns out that from the loss for 2011 on transactions with securities we will be able to return only part of the tax = 33 thousand 020 rubles, but part of the loss is carried forward to the future. As for the loss on derivatives, we are temporarily unable to take into account the loss for such operations. It is necessary to “wait” for a profitable year specifically for transactions with derivative funds. But all the data can now be reflected in the 3-NDFL declaration.

Please note that none of the amounts will be “lost”. The main thing to remember is Losses can be offset within ten years .