How to fill out a 3 personal income tax declaration manually. Tax return information

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

To lead more specific example filling out the declaration form in 2017, we will set the initial conditions.

Kirchanova Anastasia Sergeevna in January last year made the sale of her apartment in central area of the city of Novosibirsk. Housing went to her friend, Livnev Andrey Alekseevich. As a result of the sale, Kirchanova received an amount of 2 million 500 thousand units Russian currency.

• Buyer's INN: 547523833333.

Anastasia Sergeevna's apartment was originally purchased not by the purchase method, but received by inheritance from a deceased relative. The receipt took place in the past 2014.

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

The provision of information is carried out using the declaration form 3-NDFL.

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

• an agreement on the sale of housing and its acquisition, concluded and signed by both parties;
• payment documents, which are confirmation of the fact of receipt of money by Kirchanova, which plays the role of payment;
• documents indicating the period during which Kirchanova was the owner of the desired residential area;
• certificate confirming the right to inherit Anastasia Sergeevna and the fact that she is the owner in relation to the apartment she received earlier.

In our example, the payer tax collection declares its right to receive a property deduction due to citizens selling living space. To complete this task, it is necessary to complete 5 pages of the declaration form. Let's consider them in order.

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

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

Step 1. First of all, we fill in the field called "correction number". It helps determine:

• whether the declaration is submitted for the first time;
• whether it is qualifying and is re-submitted.

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

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

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

Step 3. We enter information in the item "tax period". It implies entering the encoding for a specific year. Since the apartment was sold in 2016, and the form is completed in 2017, the combination of numbers "34" must be entered inside the required column.

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

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

Step 7. In the following paragraphs, you must enter the general personal data of the taxpayer, namely:

• his surname;
• patronymic.

No abbreviations are allowed, all information must be entered in accordance with the data indicated in the passport. Foreigners have the right to enter their full name using the Latin alphabet.

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

The field concerning information about the document, designed to verify the identity of the taxpayer, is entered in accordance with the information specified in it. A document can be not only a passport, therefore it is not enough to indicate its "callsigns", you also need to enter the encoding of its type. It can be viewed in the corresponding reference book. The code sequence for the passport will be 21.

The item taxpayer status implies the entry of one of the following options:

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

A resident is a citizen who is within the borders of our country for 183 days or more than the specified period. The countdown is carried out over 12 months, not necessarily calendar months, however, following one after another in a row.

Who is tax resident Russian Federation? This will help you figure it out. In it, we will consider what determines the tax status, documents for confirmation, and also regulatory framework for residents and non-residents.

In the column "place of residence" we enter the address of the official registration of the citizen, which is registered in the passport or other document. The address includes the following elements:

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

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

Please note that the region code is the same as the first taxpayer TIN numbers.

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

Here they also list the documents attached to the declaration form as confirmation of the information entered in the declaration. In our case, these documents will be:

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

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

Sheet "A"

Now it is necessary to enter information on the sheet under the “A” marking, reflecting information on income that came to Anastasia Sergeevna Kirchanova from Andrey Alekseevich Livnev as payment for the purchase.

1. In the line numbered 020, which indicates the type of income received, you must specify the code sequence corresponding to the desired cash flow... All encodings are given in the appendix of the document entitled “the procedure for filling out the 3-NDFL declaration”. In our example, income is the funds received as a result of the sale of a residential property, inherited by Mrs. Kirchanova, the encoding "01" is suitable for us.
2. Further, it is necessary to indicate the source of the receipt of funds, which in the situation under consideration is the buyer of the apartment. First, his name, surname and patronymic are entered, which in our case sound like Livanov Andrey Alekseevich. Then the buyer's TIN is indicated: 547523833333 in our example.

Sheet "A" - an example of entering information

The code of the municipality in which Lebanon lives must also be indicated. In our example, this will be: 50701000001.

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

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

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

Sheet "D2"

Since the property of our heroine was in the property of less than three years prescribed by law, the first part of the sheet marked "D2" must be completed.

Entering information in the sheet "D2"

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

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

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

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

First section

The first section implies an indication of the amount of tax deductions that must be transferred to the state treasury.

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

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

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

Second section

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

1. We proceed to specifying the information, at the beginning we enter it into the cell under the number 002. Here it is necessary in the situation from the example to put the number 3, which will mean that the income received belongs to the category of others. Other options for the required graph sound like:
   1. profits of controlled foreign companies;
   2. dividends.
2. Next is cell 010, in which we re-register the total amount of income. It can be viewed on the sheet under the “A” marking, because we have already indicated it.
3. Column 030 is filled in with the total amount of income received that is subject to taxation - this value in our example is 2,500,000 rubles.
4. Line 040 implies the entry of information on the amount of the tax deduction due to the citizen, which is 1 million rubles.
5. The line under the name "tax base" is filled in with the difference between the income received and the amount of the tax deduction. It has already been calculated by us earlier, and amounted to a total of 1 million 500 thousand rubles.
6. Cell number 070 is filled in by multiplying the tax base and the current rate of 13%, that is, a value equal to 195 thousand rubles. The amount of the tax fee is determined, while the amount is rounded to the ruble, without specifying kopecks.
7. Earlier, funds were not withheld from the income received by Kirchanova, therefore, the number zero must be indicated in cell 080.
8. To calculate the values ​​inscribed in line 130, you need to subtract the value of cell 080 from column 070, and get the amount of tax due to the surcharge, which in our case will be 195 thousand rubles.

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

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

Taxpayer identification numbers remain the same:

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

To reduce the tax base from which the tax levy will be calculated, Kirchanova submits for inspection a document confirming her costs when purchasing a car, namely, an agreement with its previous owner.

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

Title sheet

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

Sheet marked "A"

On this sheet, an indication of information related to income received by Kirchanova is made. In this case, it means not only income from the sale of a car, but also funds received at the main place of employment.

First of all, in the desired sheet, it is necessary to reflect information concerning tax agent- Kirchanova's employer organization. In this situation, this is the company "Buttercup".

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

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

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

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

For funds received under the main labor contract, the encoding will look like "06".

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

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

The affixing of the amounts of tax that was calculated and withheld from the taxpayer is also carried out using the required certificate. Find the items in it:

And carry out the transfer.

The total amount of income received in the case we are considering will be 171 thousand Russian rubles. It will also be subject to deductions in favor of the state treasury. It is easy to calculate the due amount of the collection: you need to multiply 171 thousand by 13%. As a result, we got a value equal to 22,230 rubles.

Now we will determine the amount of income received from the sale of the car vehicle movement. The code for the type of this income must be entered in cell 020. B this case the code will look like a combination of the following numbers: 02. It implies the receipt of funds from the sale of property of a “other” nature.

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

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

Now we calculate the amount of the calculated tax. To do this, you need to multiply the received amount of 100 thousand by 13%. As a result, we get 13 thousand rubles. The tax was not withheld; Kirchanova transferred 0 rubles to the treasury in total.

Sheet marked "D2"

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

To begin with, in the indicator under the marking 130, the full value of the income received by the citizen Kirchanova is entered, which amounted to 400 thousand in our example.

It is not required to fill in more indicators in the sheet "D2" and we proceed to the next section.

Section numbered "1"

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

In the column with the amount of tax due to be paid to the state treasury, it is necessary to enter the amount received earlier, equal to 13 thousand rubles.

Do not forget in the same section to indicate the code of the municipality in the territory of which the tax fee will be paid. If you do not know the desired encoding, you can get advice on it from the tax authority to which you belong in your place of residence.

The OKTMO code can also be found on the website of the Federal Tax Service, for this it is enough to enter the address in the appropriate column.

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

Section numbered "2"

Let's finish the consideration of this option of filling out the declaration form directly with its second section. In it, as you remember, we carry out the calculation of the taxable base and determine once again the final amount of the tax deduction itself.

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

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

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

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

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

Entering information on income received as rent in the declaration form

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

If our heroine received income from only one source, that is, from the arnedator Livnev, then she must enter the information in the declaration form, while filling out the following pages:

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

Filling in the title page

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

Sheet marked "A"

On this sheet, an indication of information related to the income received by the citizen is made. This means that it will deal with the rent from Mr. Livnev, paid in favor of citizen Kirchanova.

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

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

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

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

Section one

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

We would like to draw your attention to the fact that it is also filled out in cases where the taxpayer has paid excessively large sum, and he claims to return this surplus.

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

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

Cell numbered 02 contains information about the code of the budget classification of the tax deduction on the income of an individual, which is citizen Kirchanova in our article. It looks like this: 182 1 01 02 030 01 1000 110.

The amount of the tax due to be transferred to the state treasury is 39 thousand rubles. It must be entered in cell 040.

Section two

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Title page

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

Sheet marked "A"

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

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

• the code of the reason for the registration of LLC "Buttercup";
• identification number of the payer of tax deductions.

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

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

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

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

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

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

Sheet marked "D1"

This part of the declaration form will reflect the costs that our heroine made when buying an apartment.

We open the first item and begin to carefully enter information about the purchased property.

1. First of all, it is necessary to enter the code number, which corresponds to the type of the purchased object. For an apartment, it is designated "2". If a house was purchased, Anastasia Sergeevna would enter a unit in the column, if a room - a three. Then you need to specify the type of ownership of the property. So, since Kirchanova alone owns the object, we write the number 1.
2. Next, we indicate the sign of the tax payer. For this, column 030 is used. Anastasia Sergeevna enters into it a sequence of numbers "01", since it is she who reflects that the deduction is made by the owner.
3. Field 040 is used to receive a deduction in a special order. In other words, retirees, for example, have the right to carry forward the tax deduction for taxation periods that preceded the one for which the declaration form is filed. Since Kirchanova does not belong to this category and does not intend to carry out the transfer of the deduction, she must put zero in this field.
4. Next, you need to indicate the address of the real estate in our country, determine the date when the official registration of Kirchanova as a homeowner was completed (in our example, this is October 22, 16). In addition, here you need to enter the value of the share in the possession (we have this full ownership). Specifying the year of use of the deduction - another one important point that you need in mandatory execute.
5. The amount of expenses that were incurred is also indicated for the first time in the sheet "D1". It cannot exceed two million Russian rubles, since this value is the maximum according to the letter of the law.

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

In the second section of the sheet under consideration, Ms. Kirchanova must carry out the calculation procedure for our deduction.

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

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

First section

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

Line 020 contains information on the budget classification code. For our example, it will be 182 1 01 02 030 01 1000 110.

Column 060 implies the entry of the amount of tax that must be returned from state budget... Since this year Kirchanova received 171,000 rubles at her workplace, and paid 22,230 rubles from it to the state treasury, this amount needs to be entered into the empty cells.

Second section

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

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

In each of the columns, the same indicator will be entered, which will amount to 171 thousand of income received for the year by our heroine at the place of employment.

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

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

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

Let's summarize

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

Please note that in this article we have not considered all cases of filling out the declaration form. The situations in the life of taxpayers are different, therefore, the sheets that are supposed to be filled in will also change.

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

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

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

Tax code - legislative act, which regulates the taxation process. All income of the person is involved in this process. This allows you to replenish the budget, as well as organize the normal functioning of the state.

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The declaration must be drawn up after the end of the relevant reporting period. Until April 30, the deadlines are limited in the case when it comes to paying taxes. This rule applies to individual entrepreneurs to the same extent.

But when returning parts of the tax paid earlier, there are no restrictions, you can submit information throughout the entire calendar year. The only thing is that only the amounts spent during the previous ones are taken into account. three years... If these deadlines are violated, then it is no longer possible to receive a deduction.

Penalties

The minimum amount of fines for individuals is 1,000 rubles. A penalty of 20 percent applies to those who transferred less tax than necessary.

What should be considered?

Receiving tax deductions is a legal right of all citizens who regularly pay income tax. In fact, this is the return of funds spent earlier.

Deductions are divided into several groups:

• Standard. For persons raising children, as well as those who have the right to receive benefits.
• Social. In the case of charity, receiving paid treatment or learning.
• Property. Issued after the purchase of real estate.
• Professional. In this case, an application for compensation is submitted by individual entrepreneurs.

3-NDFL - help, the main functions of which are not limited only to filing reports. This certificate allows you to return part of the costs in the form of a lump sum, or as an increase in wages due to the fact that income tax is not withheld from wages for some time. To receive compensation, it is enough to submit a declaration together with the relevant application.

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

Therefore, we will consider the legal grounds for providing property deduction and its design by example.

Basic moments

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

Eligibility for deduction

The property deduction can be used by citizens of the Russian Federation who have bought or built a residential building within the country, or acquired the territory where they are going to start construction work on the construction of residential real estate.

In other words, you can return the tax from the budget in the case when housing is purchased for own funds... The deduction for the sale of an object cannot be used.

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

Persons who:

1. We bought a residential property for the funds of a tax agent, using maternity capital or another amount from budget support.
2. The house was donated, won in the lottery.
3. The apartment was bought from a relative or a seller with whom he works together.

Registration procedure

In order to receive a property deduction, the taxpayer must submit to the tax authority a package of documents that will confirm such a citizen's right.

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

The payer will be notified of the start of the check in writing. A taxpayer who has purchased a home can apply for a property deduction and for expenses that were incurred during the repair work.

If individual has several places of work, then when registering a deduction, it can choose one tax agent.

To contact authorized body payer no deadlines prescription. The application and declaration can be submitted several years after the purchase of the apartment.

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

Those citizens who made out the deduction before 2019 do not have the right to reuse it. The main condition for obtaining several deductions is that the residential property must be purchased later than January 1, 2019.

A package of documents for property deduction

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

• which can be obtained from a tax agent;
• certificates of state registration of rights to housing or a share in it, if the construction of an object is carried out or completed;
• houses, living quarters;
• land, house or construction certificates;
• payments, which will confirm the actual payment of funds for expenses;
• if the house is bought on credit - bank statements about the repaid interest on the loan, as well as copies.

How to fill out 3-NDFL for property deduction

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

What data will you need to enter, what forms should you use and how to make calculations?

Calculation

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

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

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

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

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

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

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

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

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

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

Instructions for filling

1. It is allowed to use a blue or black pen when filling out a 3-NDFL certificate.
2. One-sided letterhead printing can also be used.
3. Data cannot be corrected or crossed out.
4. Keep an eye on the condition of barcodes, which are often damaged when stapling sheets.
5. The amounts should be indicated in rubles, the kopecks should be rounded (50 or more - upwards, less than 50 - downwards).
6. There is a cell for each character - you cannot enter data randomly.
7. If there are more than 11 digits in the OKATO value, you must enter zeros.
8. On each sheet it is necessary to indicate the TIN, full name of the applicant.
9. The date and signatures are put at the bottom.

When filling out the declaration, the 1st and 6th sections are always used, regardless of the type of deduction. The rest are selected according to the situation. All sheets are titled, so figuring out which one to use is easy.

When preparing documentation for obtaining a property deduction, sections 1, 6 are filled in, as well as:

If the declaration is filled in for the first time, then there is no need to enter information in clauses 2.1, 2.2. When reusing the deduction, indicate the amount that was received earlier, as well as the interest that was transferred to the bank.

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

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

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

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

Example

Consider an example of filling in 3-NDFL for property deduction. Livanova Natalia Mikhailovna made a profit in 2010 in the amount of 171 thousand rubles.

This year, an apartment was bought at a price of 2.5 million rubles. V title page you will need:

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

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

Video: 3-NDFL declaration for property deduction

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

The total amounts will then be transferred to section 1. The costs of buying a home are indicated in sheet I. Here they write:

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

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

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

Questions that arise

There are times when it is difficult to determine which rules to follow.

What if you did not immediately use the deduction or the purchase amount does not reach the established indicators for deduction (2 million)? Who can return funds if the apartment was purchased in joint ownership?

With joint ownership

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

It could be like this:

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

The deduction will be divided among the owners in proportion to the shares. Please note that according to the property that was purchased in marriage, it is considered common property, regardless of whose funds the transaction was carried out.

If the person did not apply to the authorized body for a deduction, and the apartment is registered for one person, then it is considered that the deduction was used by only one taxpayer.

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

Is a deduction possible for the second year in a row?

Deduction property nature on the cost of holding construction works or the acquisition of real estate can be used not only at the end of the tax period.

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

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

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

Therefore, if when buying one premises the deduction is not fully used up, or cannot be used in full due to a small income, then its registration is possible in subsequent years.

It follows that the deduction can be applied for several consecutive years until the specified amount is used in calculating the return.

When making a deduction for several years

Receiving a deduction for property is possible even several years after the purchase of the house. If a residential property was purchased in 2012, it is allowed to apply to the tax authority to receive a deduction in 2019 for several years at once: for 2013, 2019 and 2019.

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

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

The state makes it possible to return part of the funds paid to the budget when buying real estate.

But, unfortunately, not everyone knows about such a chance. And those who understand the legislation of the Russian Federation cannot always fill out the declaration correctly.

Focus on general rules and the procedure for entering data, and then the representative of the tax authority will not refuse to accept the documentation, but office check will make a solution that meets your requirements.

The general taxation system operating on the territory of the Russian Federation implies that each entrepreneur must annually submit a statement of his income to the tax inspectorate. This norm is provided for by the relevant law, and for violation of it, the entrepreneur faces a serious fine. The statement is called the 3-NDFL form and is submitted on a special paper form. We will tell you how to correctly fill out the 3-NDFL form and what nuances must be taken into account when submitting.

Introduction

This form is submitted not only individual entrepreneurs, but also by all citizens of the Russian Federation who received income outside their main job. This is done so that income tax is not deducted from the income received. Such a declaration gives a person the right to receive increased tax and property deductions, which is very useful when obtaining a mortgage, studying, etc.

Form 3-NDFL is submitted by both individual entrepreneurs and individuals who have received income

Filling out such a form usually does not cause difficulties for a trained person - the questions in it are extremely clear, and all the points are described in a huge number of examples. Entrepreneurs and ordinary people they themselves are engaged in filling out such documents, and this is completely legal. The only thing that is necessary is to comply with certain requirements of the Tax Code of the Russian Federation.

If during the registration process you make a mistake, the inspector will point you to it and ask you to correct it. There should be no corrections in the statement itself - you will have to rewrite everything. At the same time, the inspector cannot check the correctness of the submitted data in any way. If after filing you find that the income has exceeded the declared one, you can submit an additional declaration, which is called “clarifying”. This option is well suited for entrepreneurs - a self-submitted declaration, which does not entail an increase in the amount of obligations, does not imply the application of any sanctions.

Note: if the discrepancy with real income is revealed, then you will have to pay tax, pay a penalty for the entire period, and additionally - a fine. Therefore, it is better to submit the declaration yourself.

When to submit a tax return

Before you learn how to independently fill out a 3-NDFL tax return, let's take a look at in what cases it is filed at all. This form is considered key for reporting by individuals and entrepreneurs. It indicates all the income that was received in the last year (minus the wages of employees). This form must include money received by a citizen from:

1. Sales of any real estate (house, cottage, apartment, summer residence, plot, office, premises).
2. Sale of any property at his disposal.
3. Receiving any transfers from abroad.
4. Winnings in any game or dispute in the amount of more than 4 thousand rubles.
5. Vehicle sales (if the vehicle has been owned for less than 3 years).
6. Renting out any real estate.
7. Any other sources.

The declaration must be filled in legibly, in block letters

Also, this declaration is submitted if:

1. The taxpayer or his children study at universities on a paid basis.
2. If the taxpayer was treated in the current year.
3. If a person makes contributions to the PF RF ( additionally from basic income).
4. If the taxpayer buys housing or builds it. This also includes a mortgage agreement.
5. If the taxpayer has children, then a deduction of 1.4 thousand rubles is made for each.
6. If a person receives any cash / non-cash funds from individuals, financial or commercial firms.
7. Upon receipt of copyright royalties.
8. Upon receipt of a donation for movable / immovable property.

Submitting a declaration via the online form

What are deductions and why are they needed

So, you already know how the filling out of the 3-NDFL declaration is carried out - there is nothing complicated about it. Using our example, you can fill it out quickly and correctly. But now let's look at another question - what are the benefits of it? Serious enough - a person who has submitted such a document is entitled to tax deductions.

Receiving tax deductions or declaring income is made by citizens on the basis of a 3-NDFL declaration. The form of this reporting changes almost every year. It is very important to fill out an up-to-date form, because filing a declaration of an outdated form threatens the taxpayer with a refusal to accept documents for tax deduction, and for an individual entrepreneur - missing the deadline for submitting reports.

Form 3 personal income tax for 2016

By order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11 / [email protected] approved new form income tax declarations and the procedure for filling out 3 personal income tax for 2016. The following changes were made to the previous declaration form:

1. Changed barcodes of all pages of the document located in the upper left corner.

Note, that the tax declaration of 3 personal income tax for 2016 must be accepted tax authority even if there is no 2D barcode on it. The absence of this code cannot be a reason for refusing to accept the declaration. A similar position is set out in the Letter of the Federal Tax Service of the Russian Federation dated April 18, 2014 No. PA-4-6 / 7440.

2. In section 2 "Calculation of the tax base and the amount of tax on income taxed at the rate" added the "002" field, where you must specify the type of income received for the year:

• "1" if the income is received in the form of dividends;
• "2" when making a profit from controlled foreign organizations;
• "3" for all other income ( wages, income from the sale of property, etc.).

Note, what if in reporting period(year) income of several types was received, then Form 3 of personal income tax for 2016 must contain the same number of sheets of Section 2 as types of income.

3. The amount of the trade tax paid in the tax period must now be displayed on line 091, and not 123, as it was before (relevant for individual entrepreneurs);

4. Line 040 of Section 2 includes the amounts of social deductions provided in the reporting period by the employer (previously, these amounts were not displayed in this line);

5. When filling out sheet A, added the new kind income: 09 - Sales income real estate and shares in it, determined on the basis of the cadastral value of this object, multiplied by a reduction factor of 0.7;

Code "09" must be specified if the amount of the transaction for the sale of real estate is significantly (30 percent or more) lower than the established cadastral value. For example, the cadastral value of an apartment is 20 million rubles. If the amount under the contract is below 14 million rubles. (20 million rubles. X 0.7), then it will be necessary to calculate and pay tax exactly from the "imputed", and not the actual income, that is, from 14 million rubles, and not from the amount specified in the contract.

As a rule, such situations arise when the sales value of real estate is understated in the contract in order to avoid paying tax. To suppress this practice, the 3 personal income tax declaration for 2016 was supplemented with a new code for the type of income and the procedure for calculating tax in case of a significant difference between the cadastral and sales value of real estate.

6. Changed revenue cap for provisioning purposes standard deductions from 280,000 rubles. up to 350,000 rubles. (p. 030)

Deadlines for the delivery of 3 personal income tax for 2016

For citizens wishing to claim any types of deductions (except for the deduction for the sale of real estate and property and special deductions for individual entrepreneurs at OSNO), the deadline for filing 3 personal income tax for 2016 has not been established. You can apply to the tax office for a deduction at any time of the year. In addition, in 2017, you have the right to file tax returns and return tax not only for 2016, but also for 2015 and 2014.

For those for whom the submission of the declaration is an obligation, not a right, the deadline for sending it to the IFTS is set - no later than April 30.

Be sure to hand over 3-NDFL within this period, even if there will be no tax payable. Violation of the deadline for submitting the declaration, in cases where a citizen was obliged to submit 3 personal income tax for 2016, threatens to be held liable under Art. 119 of the Tax Code of the Russian Federation and the accrual of a fine in the amount of:

• 5% the amount of personal income tax payable to the budget under this declaration - if the tax was not paid before the filing of the reporting or a zero declaration was submitted;
• RUB 1,000- if the citizen has not submitted on time zero declaration, or paid tax before reporting.

If a pensioner received the right to deduction in 2016 (purchased real estate) and worked in this period, he can transfer the balance three years ago and: 2016, 2015, 2014, 2013.

Filling in 3 personal income tax for 2016 on social deductions

• Treatment and purchase of drugs (your own, second spouse, children and parents)

• Charity;
• Pension insurance and security and life insurance;
• The funded part of the pension.

The amount of the benefit in 2017 has not changed and is:

• RUB 120,000- for all social deductions (except for teaching children and expensive treatment);
• RUB 50,000- on the cost of teaching one child;
• Unlimited- on the cost of expensive treatment.

The calculation of the amount of tax that will be returned to you is made according to the formula:

Deduction amount x 13%

Let's say Smirnov V.S. paid for his studies at the university worth 162,300 rubles. and teaching daughter in the amount of 49,000 rubles. In 2017, he is entitled to claim a deduction for training expenses for 2016 in total amount 169,000 rubles:

• RUB 120,000 - for your studies at the university. Since the real amount of costs exceeds the established limit, the costs will be taken in the amount of 120,000 rubles;
• RUB 49,000 - since the expenses for the education of his daughter did not exceed the maximum limit of 50,000 rubles, Sergeev can declare all of them for deduction.

The amount that Smirnov will receive directly in his hands will be 21,970 rubles:(120,000 + 49,000) x 13%.

Note, that in 2017, the social deduction can only be declared for expenses incurred in 2016-2014. For expenses of earlier periods, the tax will not be refunded.

Specifics of granting a deduction for treatment costs for 2016-2014

• The medical institution must have a license for the relevant activity;
• To get a refund on expensive treatment, in the certificate of the provision of medical services, the code "2" must be indicated;
• The documents must be issued for the person who claims the deduction and pays for the treatment (with the exception of the spouses);
• The deduction can be obtained both from the tax office and from the employer;
• Expenses are reimbursed only for treatment in Russia;
• The medical services performed and the purchased drugs must be indicated in a special list approved by the Decree of the Government of the Russian Federation,

Specifics of providing a deduction for training expenses for 2016-2014

• The educational institution must have an educational license (except for individual entrepreneurs who carry out this activity without the involvement of pedagogues);
• The privilege can be applied for studying not only in the universities of Russia, but also in foreign educational institutions;
• One spouse cannot claim benefits for another.
• Unused balance is not carried over to the next year
• You can apply for this type of deduction at any time throughout 2017.

Filling in 3 personal income tax for 2016 when buying an apartment

A citizen can reimburse the expenses for buying an apartment as part of a property deduction.

In addition to the main deduction for the cost of buying real estate and its finishing, you can get a deduction for the paid bank interest if the house was purchased on credit.

Note, that in the declaration it is necessary to indicate the amount of interest actually paid in the reporting period.

The amount of the deduction for the purchase of real estate in 2017 is:

• RUB 2,000,000- for the purchase costs (even if the apartment was bought on credit, the entire amount of costs is accepted for deduction);
• RUB 3,000,000- at the cost of repayment credit interest... However, if the mortgage for the apartment was issued before 2014, the limit is 3 million rubles. does not apply to interest expense.

The calculation of the amount to be received in hand is made according to the formula:

Deduction amount x 13%

Let's say Litvinova A.S. bought in a mortgage in 2016 one-room apartment for 1 984 000 rubles. For the year she paid on the loan 125,600 rubles. as a percentage.
For expenses for 2016, Litvinova can receive a deduction in the total amount of 2,109,600 rubles:

• RUB 1,984,000 - deduction for basic expenses for the purchase of housing;
• RUB 125 600 - deduction for paid loan interest.

In total, the maximum amount of costs that Litvinova can reimburse will be 274,248 rubles: 257,920 rubles. (1,984,000 x 13%) - basic deductionand 16 328 rubles. (125,600 x 13%) - as a percentage.

Features of providing property deduction when buying real estate

• , unlike the social one, does not burn out after 3 years, but it can be declared in the reporting period only for the previous 3 years. Thus, in 2017, you can get a refund for 2016-2014;
• Pensioners, whether employed or not, can carry forward the remainder of the deduction 3 years ago;
• A deduction for land that was purchased under individual housing construction can be obtained only after the construction of a residential building on it and registration of ownership of it;
• The main deduction can also include the cost of finishing, but the need for them must be documented;
• The spouses are currently entitled to a benefit in the amount of 2 million rubles. for each, it does not matter who of them the real estate is registered for and who directly paid for its purchase.
• This type of deduction can be obtained only once in a lifetime, it cannot be re-provided (the only exception is if a citizen received a deduction before 2001, when the right to deduction was regulated not by the Tax Code of the Russian Federation, but by the Law on Personal Income Tax);
• An interest deduction can be obtained separately from the main one, but the rest of it cannot be transferred to the next housing purchased on credit (for example, if the limit for one apartment is 3 million rubles for mortgage interest was not selected, the balance cannot be transferred to the next mortgage housing);
• The declaration can be submitted at any time, without any time limit;

How to fill in 3 personal income tax for 2016 when selling property

When selling property (apartment, summer residence, house, land, car), a citizen is obliged to pay tax on the income received if this property has been in his ownership for less than 3 years, and since 2016 - 5 years.

Note: from 2016 the term of ownership of the property, exempt from payment income tax, was increased to five years, but this innovation is only relevant for real estate purchased after January 1, 2016.

After the income has been received, the citizen must calculate the amount of tax to be paid to the budget and, accordingly, transfer it to the state. When calculating the tax, he can use the deduction for the sale of property (not to be confused with the deduction for the purchase):

• In the amount of the cost of purchasing the property sold;
• In the amount of 1 million rubles. for real estate;
• In the amount of 250,000 rubles. for other property.

The application of a deduction in the amount of the established limit (in 1 million rubles and 250,000 rubles) is relevant in cases where the citizen does not have documentary evidence of the purchase costs (for example, the housing was received as a gift or by inheritance)

Let's say P.I. Khrustalev. in 2016 he sold the apartment he had inherited from his mother a year earlier. The sale price was RUB 3,540,000. Since he does not have documents officially confirming the purchase of this property, he can only use a deduction of no more than a million rubles.

The amount of tax that Khrustalev will have to pay to the state will be 330,200 rubles: (3,540,000 - 1,000,000 rubles) x 13%

Suppose Khrustalev did not receive an apartment from his mother, but also bought a year earlier for 4,000,000 rubles. But, due to the fact that he urgently needed funds, he sold the property for less than he bought it. In this case, he can reduce the amount of income received by the cost of buying this property.

Taking into account that the cost of purchase costs exceeded the income from the sale, the tax payable will be equal to 0 rubles: 3,540,000 (sales income) - 3,540,000 (deduction for purchase expenses. Since the amount of deduction cannot be more than the amount of income received is taken into account 3,540,000, not 4,000,000 rubles.)

Khrustalev P.I. in 2016 he sold his car for 1,540,000 rubles. Earlier (in 2015), he purchased it for 3,200,000 rubles. Proof of purchase is available. Since the purchase amount exceeds the sales income, Personal income tax payment is not subject to.

Let's say Khrustalev received a car as a gift from his brother and decided to sell it. Since he did not bear the purchase costs, he can take advantage of the deduction only in the amount of 250,000 rubles. The amount to be paid to the budget, in this case, will be 427,700 rubles.
(3,540,000 - 250,000) x 13%

Features of filing a 3-NDFL declaration when selling property

• A sales declaration must be filed even if there is no tax payable;
• The deadline for submitting reports for 2016 is until April 30, 2017, and tax payment - until July 15;
• If several objects are sold in one year, then one deduction is provided for all objects, not more than the established limit ( given condition applicable only when claiming a deduction in the amount of RUB 1 million. or 250 thousand rubles);
• If, upon the sale of real estate, its value under the contract of sale is 30 percent or more lower than the cadastral value, the tax is calculated using the formula: Cadastral value x 0.7. The indicated amount is also entered into section 2 under the code "09"
• This type of deduction can be claimed an unlimited number of times during a lifetime.