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 essence, 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 training.
- 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 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.
3-ndfl declaration: currently valid forms
The declaration for a specific year must be submitted in the form that was valid at that time. The same rule applies to filing a revised tax return.
For example, if a taxpayer wants to file tax return according to the 3-NDFL form for 2015, then he needs to use the declaration form, which was valid in 2015.
By general rule, the 3-ndfl declaration is submitted on time - no later than April 30 of the current year for the income of the previous year, subject to declaration. If April 30 falls on a day off, then the submission deadline is postponed to the next business day.
When filling out a 3-ndfl declaration for a tax refund - the deadline for filing is not limited to any date in the current year. In other words, you have the right to submit such a declaration whenever you want, but no later than three years. For example, in 2019 you can file 3-personal income tax for 2018, 2017 and 2016 for tax deductions - tax refund.
The declaration forms change periodically, but the composition, by and large, remains the same.
3-ndfl declarations until 2019 (for 2017 and earlier):
- Title page - indicated general information about an individual: full name, passport data, address of the place of registration (stay), TIN and other data.
It should be noted that individuals who are not individual entrepreneurs by entering their TIN have the right not to indicate passport data.
TIN can be found on the official website of the tax office. - Section 1 and Section 2 - are used to calculate tax base, the amount of tax for different tax rates, the amount of tax payable / surcharge / refund from the budget.
- Sheets A, B, C, D, D1, D2, E1, E2, F, Z, I - are filled in only as needed. For example, the following indicators are reflected in them:
- income generated from activities both in Russia and abroad;
- income of individual entrepreneurs;
- income that is not subject to income tax;
- sheets for calculating standard, social, property and professional tax deductions, etc.
Thus, there is no need to complete all 19 sheets. Only the first 3 are filled in and plus additional ones, depending on the purpose of preparing the declaration.
3-ndfl declarations from 2019 (for 2018 and later):
The total number of sheets from 20 over the past years has decreased to 13. The letter names of the sheets have also changed to "Appendix 1, 2, 3 ..."
Below you can download 3-ndfl tax return forms or fill them out online on our website!
CHOOSE A CONVENIENT FILLING OPTION: our program prepares declarations like in pdf format(for printing and feeding on paper), and in xml format(for filing in in electronic format, through the Internet). Or you can try to fill out the declaration yourself by downloading the appropriate form below for the year you need.
Download the 3-NDFL tax return forms for 2018, 2017, 2016, 2015 or fill them out online:
Tax return in the form 3-NDFL for 2018: Download form Fill out online
Order of the Federal Tax Service of Russia dated October 3, 2018 N ММВ-7-11 / [email protected]
(Registered in the Ministry of Justice of Russia on 16.10.2018 N 52438)
Tax return in the form 3-NDFL for 2017: Download form Fill out online
(as amended on 25.10.2017 N ММВ-7-11 / [email protected])
"On approval of the form of a tax return on personal income tax (form 3-NDFL), the procedure for filling it out, as well as the format for submitting a tax return on personal income tax in electronic form"
(Registered in the Ministry of Justice of Russia on 15.12.2017 N 49266)
Tax return in the form 3-NDFL for 2016: Download form Fill out online
Order of the Federal Tax Service of Russia dated 12.24.2014 N ММВ-7-11 / [email protected]
(as amended on 10.10.2016 N ММВ-7-11 / [email protected])
"On approval of the form of a tax return on personal income tax (form 3-NDFL), the procedure for filling it out, as well as the format for submitting a tax return on personal income tax in electronic form"
(Registered in the Ministry of Justice of Russia on 18.10.2016 N 44076)
Tax return in the form of 3-NDFL for 2015: Download form Fill out online
Order of the Federal Tax Service of Russia dated 12.24.2014 N ММВ-7-11 / [email protected]
(as amended on 25.11.2015 N ММВ-7-11 / [email protected])
"On approval of the form of a tax return on personal income tax (form 3-NDFL), the procedure for filling it out, as well as the format for submitting a tax return on personal income tax in electronic form"
(Registered in the Ministry of Justice of Russia 18.12.2015 N 40163)
Tax return in the form 3-NDFL for 2014: Download form Fill out online
Order of the Federal Tax Service of Russia dated 12.24.2014 N ММВ-7-11 / [email protected]
"On approval of the form of a tax return on personal income tax (form 3-NDFL), the procedure for filling it out, as well as the format for submitting a tax return on personal income tax in electronic form"
(Registered in the Ministry of Justice of Russia 30.01.2015 N 35796)
Planning to receive a property tax deduction? Then pay special attention to filling out the main document - the 3-NDFL declaration. It is on that correct declaration that the deduction due to you depends. The declaration must be submitted by April 30 of the year following the year in which the income was received. You can submit a declaration in person to the Inspectorate of the Federal Tax Service, or by sending everything Required documents by registered mail with notification.
You can draw up a 3-NDFL declaration in the following ways:
- Download the 3-NDFL declaration form and fill out the form yourself;
- Download the program for filling out 3-NDFL declarations at the official FTS;
- Use the services of a law firm that provides assistance in filling out the 3-NDFL declaration.
If you want to save money and fill out the 3-NDFL declaration yourself, then use the simple step by step instructions, compiled by the specialists of the CenterSovet project.
Step one - preparing the necessary documents
You should start by preparing the following package of documents:
- Passport;
- TIN certificate;
- Certificate of income in the form of 2-NDFL;
- A document confirming the full payment of the transaction;
- Contract of sale;
- Certificate of state registration of ownership;
- Your account number.
Please note that the tax office will require both originals and copies of documents!
Step two - installation of the program for filling out the 3-NDFL declaration
To do this, go to the official website of the Federal tax service www.nalog.ru and download a free software for filing a tax return. You can find the program in the section of assistance to individuals.
Step three - filling out the 3-NDFL declaration
After you download and install the program on your computer, the hardest part begins - filling in all the fields of the tax return. Let's consider the entire filling procedure step by step.
Section "Setting conditions"
- Declaration type. If you are a citizen of the Russian Federation, then for you this is the "3-NDFL" form, in other cases you should choose "3-NDFL non-resident".
- IFTS number. You can find out the number of your inspection on the FTS website.
- Taxpayer sign. V this case it is necessary to select the item "other individual".
- Determination of available income. Here it is necessary to put a tick next to the line "Considered by certificates ...".
- Confirmation of authenticity. At this point, you choose the appropriate way of filing the declaration.
Section "Information about the declarant"
In this section, you need to fill in two fields:
- Taxpayer data:
- Information about registration at the place of residence.
Section "Income"
Here you need to fill in two fields "Source of payments" and "Amounts". You can find all the information you need in your 2-NDFL certificate. You just have to calculate the amount of taxable income, subtracting from total amount the amount of tax to be calculated.
Deductions section
In this section, you will need to fill in three fields - standard, social and property deductions.
- Standard deductions. Everything is simple here - you need to enter the appropriate data from your 2-NDFL certificate. If it does not contain information about these deductions, then it is enough to uncheck the box next to the item "Provide standard deductions».
- Social deductions... In this paragraph, it is necessary to indicate only documented data for the reporting year.
- Property deductions. The amount of deduction is calculated in the following way: from the value of the object it is necessary to deduct the amount that has been transferred from the previous year.
After that, you just have to check your 3-NDFL declaration using a special function of the program. If the declaration is filled out correctly, you just have to print it and submit it to tax authority along with the accompanying package of documents. Do not forget to save the declaration itself, because you will need it for subsequent calculations of the carry-over for the next year.
Ends reporting period for 2016 for individuals and on time until May 2, 2017 must report:
Individuals on rewards received from individuals and organizations that are not tax agents , on the basis of concluded employment contracts and civil contracts including income from contracts hiring or contracts lease any property (for example: nannies, tutors, renting a car, apartment, etc.);
Individuals who have received income from the sale of one's property: real estate, valuable papers, shares in the authorized capital, car, etc .;
Individuals who are tax residents RF, which receive income from sources located outside RF;
Individuals receiving other income, upon receipt of which tax was not withheld tax agents;
Individuals who received winnings from organizers of lotteries and gambling games, with the exception of those winnings that were received in the bookmaker's office and the totalizator;
Individuals who receive income in the form of remuneration paid to them as heirs (successors) of authors works of science, literature, art, and authors inventions, utility models and industrial designs;
Individuals who receive income in cash and in kind from individuals who are not individual entrepreneurs, in accordance with the procedure donations over 4000 rub. in year;
In case you provide 3-NDFL after 05/02/2017, you will be fined at least 1000 rubles. And if this declaration is provided after 15.05.2017, then the amount of your fine will be 5% of unpaid the amount of tax, for each full or incomplete month from the day established for its presentation, but no more 30% of the indicated amount.(according to clause 1 of article 119 of the Tax Code of the Russian Federation)
If you want to use only tax deductions (social, investment, property when buying a home), such declarations can be submitted throughout 2017.
For your convenience, you can use special program which allows you to quickly andautomatedfill out a tax return3-NDFLfor 2016. The software is in the public domain and can be easily downloaded from the website of the tax service.
HOW TO FILL IN THE 3-NDFL DECLARATION BY YOURSELF:
On real examplewe want to show you all the stages of filling out the 3-NDFL Declaration for 2016 using the program from the website of the tax service, when the taxpayersold the car with possession less than 3 years.
To get started, open the Declaration program and start filling out its sections:
1.Section "Setting conditions". Select and fill in the following parameters:
Declaration type 3-NDFL;
Inspection number (You can find out the number of your tax inspection using your passport or TIN. In order to find out the number of your inspection by TIN, you just need to take the first 4 digits of your TIN. For example, TIN 7723, where 77 means Moscow, and 23 - tax office number.To find out the number of your tax office according to your passport, you need to go to the tax office and see which office your registration in the passport belongs to);
Adjustment number 0 (if we hand over for the first time in 2016);
The sign of a taxpayer is another natural person;
There is income - taken into account by income statements natural person, income under contracts of a c.-legal nature ..;
The reliability is confirmed - in person (in our version or by mail), and so it is possible to surrender through a representative, but there must be a notarized power of attorney.
Example of filling out the first section "Setting conditions" of the program Declaration:
Here you need to fill in your data: full name, TIN number, date and place of birth, passport data.
If you do not have a TIN, we skip this step.
Then we fill in the second tab of this section with the image of the house - Address in Russian Federation... In this case, we will find out OKTMO on the tax website.
3. section "Income received in the Russian Federation".
In our example, the following conditions are:
We declare the sale of a vehicle with ownership less than 3 years;
Payroll taxes were withheld and paid by the employer (therefore, we do not put information about this in the Declaration);
We do not declare social deductions (payment of medical expenses, charity, education, ...);
We do not declare property deductions for the purchase of real estate.
In the section "Income received in the Russian Federation" we select the first 13% from the left (yellow) and fill in:
1) window " Payment source"Through the green" + "the full name of the" Buyer "of your car (TIN we skip) in our example Stepanov Andrey Nikolaevich;
2) the next window " Information about the income received»Choose:
Operation code 1520 “Income from the sale of other property ...”;
We indicate the amount of the sale in the "Amount of income" window in our example, 250,000 rubles. ;
Next, we indicate the deduction code, in our case, since the amount of the car purchase was 240,000 rubles. select 906 “Sale of property owned for less than 3 years (within 250,000 rubles) and set the deduction amount to 250,000 rubles (this amount is determined by the Tax Code).
If you purchased a car more expensive than the amount sold, then select deduction code 903 "In the amount of documented income".
3) "Deductions" section - go to this section and uncheck "Provide standard deductions". This section will become inactive and will not be included in the Declaration.
Everything! The 3-NDFL declaration for 2016 is ready!
We save it to the desktop, then "View" and you get a Declaration on 5 sheets. Checking amounts in order to avoid mistakes, especially pay attention to page 2 section 1 "Information on the amounts of tax payable to the budget", since it is on these data that the tax inspectorate calculates the tax.
We print the Declaration in 2 copies, one for delivery to the tax office with the attachment of copies of documents for the sale - purchase of a car, one for ourselves.
We certify the attached documents with each sheet “Copy is correct” and put our signature with a decryption.
We indicate the number of sheets on page 1 of the Declaration, there is a special section under the contact phone number.
In our case, we do not hand over the documents for the purchase of a car, because sold the car for 250 tr. and took advantage of the deduction under the Tax Code in the amount of 250 tr. It was beneficial in our case, because bought this car for 240 tr.
We hand over the Declaration 3-NDFL for 2016 before 05/02/17 g... to the tax authority at the place of your registration (place of residence), this can be done in several ways:
personally- 1 copy for the tax office and 2 copy, on which the tax office puts a mark on delivery for you;
by mail 1 copy with a list of attachments, we keep the second one and attach the shipping documents;
through a trusted person notarized power of attorney.
Your copy with marks of delivery in tax office we store for at least 3 years.
| Working hours of tax inspectorates in Moscow | |
| Monday | from 9.00 to 20.00 |
| Tuesday | from 9.00 to 20.00 |
| Wednesday | from 9.00 to 20.00 |
| Thursday | from 9.00 to 20.00 |
| Friday | from 9.00 to 20.00 |
| Saturday (except for the open day) |
from 10.00 to 15.00 |
- Obtain a 2-NDFL certificate at the place of work.
- Fill in the declaration according to the instructions below based on the information received.
- Bring the tax declaration, 2-NDFL certificate and documents confirming the fact of buying an apartment, land participant, etc. to the tax office before April 30. - see the list on the website of the Internal Revenue Service.
- On the same day or three months later, refer the application with a request to pay the amount due to the account number - the application indicates the bank details (you need to take it from the bank in advance).
- Check the receipt of money in a month.
In total, it takes four months from filing a declaration to receiving money: three for checking the declaration and one for transferring money.
Step 1. Download the tax return from the website
Please select desired year and download the program. In 2015, declarations are submitted for 2014, that is, we download the program for 2014.
Step 2. Install the program on a Windows PC
We install the downloaded program Declaration of the Federal Tax Service on a computer by pressing the button Further .
Step 3. Fill in the declaration
Open the program with the button Start - All Programs - Declaration 2014 - Declaration 2014 .
The program itself is understandable. On the left are the steps to go through:
- Setting conditions.
- Information about the declarant.
- Income received in the Russian Federation.
- Deductions (deductions from income tax, for example, if there are minor children).
Let's start with Condition assignments.
The type of declaration, if you are an ordinary employee of a school, enterprise or company, is 3-NDFL. Next, we will consider the ordinary income of an ordinary person, but if necessary, it will not be difficult to fill in additional sources.
Inspection number- click on the button with three dots and select your tax one by the region number.
Adjustment number- 0 - if the declaration is submitted for the first time this year.
Sign- another natural person.
There is income- Considered by "certificates ...".
The credibility is confirmed- personally. The declaration applies to the tax office in person, otherwise you will need to make a notarized power of attorney.
We fill in the information on the passport.
To enter passport data, click to the right of Document type button with three dots and select the type of document.
Fields for entering numbers, date of issue, etc. become active - fill them.
Then we go to the second sheet.
And we fill in the data about the place of residence and the phone number (if there are errors in the declaration, the tax office will call and report).
When all filing details are complete, go to the income earned for 2014 - Income received in the Russian Federation... The data will be filled in according to the 2-NDFL certificate, previously obtained from the organization.
Ordinary employees of organizations pay income tax at a rate of 13%, so we choose 13 .
We enter information about the organization in which we worked in 2014. We write out points 1.1, 1.2, 1.3 from the 2-NDFL certificate.
We transfer information from the 2-NDFL certificate of paragraph 3: income code, amount, month.
Also indicated general information from the reference 2-NDFL fields: 5.2, 5.3, 5.4.
If there were deductions from the tax amount, for example, from the parents of the children, then this is indicated on the sheet Deductions... The sheet is filled in, like the previous one, according to the 2-NDFL certificate, paragraph 4. If there were no deductions, then remove the checkbox Provide standard deductions on the first tab.
When buying a house, apartment or building residential real estate, you need to fill in the details of the object. To do this, on the page Deductions click the tab house and fill in the data on the available documents.
If you need to return money for treatment, charity and other social tax deductions, then click on the page Deductions click the tab with check mark and fill in the data.
If all the data is filled in, then the declaration can be viewed and printed. Previously, it was necessary to save it, and now save it again to save all the changes. In the future, it can be corrected and printed again.
FAQ
- Can I get a tax deduction for buying a car?
- According to subparagraph 2 of paragraph 1 of Art. 220 Tax Code RF tax deduction for the purchase of a car is not provided, incl. bought on credit.
- Tell me, please, can I get a tax deduction for paid treatment, which took place in July 2013? She did not fill in the declaration for that period.
- Yes, you can refund taxes for the last three years, for each year you need to submit your own declaration (see the program for each year on the FTS website). So, by filing a declaration in 2015, you can return money for 2014, 2013 and 2012, but not earlier. For each declaration, a separate package of documents is submitted, and the remainder from the previous declaration is indicated in subsequent declarations.
- Is it worth it to draw up a property deduction if you bought an apartment back in 1999 (after all, then "the money was different")?
— Property deduction can only be obtained in the last three years. Unfortunately, you cannot get a deduction for an apartment purchased in 1999.
