Instructions for filling out a tax return 3-NDFL

A declaration in the form 3-NDFL is, strictly speaking, the act of notifying the state of the income received and the payment of tax on this income. Most citizens of our country rarely encounter filling out and submitting it to the tax authorities, because. the employer is responsible for withholding income tax in favor of the state - the usual rate is 13% .

But in some cases, you have to draw up a declaration personally. So, a declaration in the form of 3-NDFL is submitted to the tax authorities by a citizen who has received income from:

  • making a major transaction - selling a car, renting a house, etc.;
  • receiving a fee of any kind, for example, copyright, for an invention, etc.;
  • in the case of private practice - if the citizen is an individual entrepreneur, notary, lawyer, doctor, etc.;
  • other income received.

Summarizing, we can say that filing a declaration on this form is a way of reporting for paying tax for all persons who have an official source of income or who have entered into a one-time transaction, as a result of which a profit was made.

But, oddly enough, the form declaration has the opposite effect. It is the main document for obtaining a tax deduction, i.e. refund of income tax, the right to which (in certain cases) is available to all categories of citizens paying this tax.

Receiving algorithm

In general, the deduction algorithm next:

The list of supporting documents varies in each case and depends on deduction type to which you are entitled. So, the standard deduction is due to the parents of a child under 18 years old (up to 24 years old, if it is a full-time student, graduate student, resident or intern, as well as a cadet of a military university, i.e. has no opportunity to earn money due to his studies), and besides this, categories of beneficiaries such as:

  • disabled veterans of the Second World War or simply disabled military personnel;
  • persons who participated in the liquidation of the consequences of the Chernobyl disaster, as well as those who suffered from radioactive exposure as a result of the disaster;
  • persons who participated in underground tests of nuclear weapons, provided that they were in the zone of action of damaging factors;
  • people who have received a disease and (or) disability after an accident at the Mayak production;
  • heroes of the USSR and Russia, full cavaliers of the Order of Glory;
  • disabled children, disabled people of groups 1 and 2;
  • bone marrow donors;
  • parents and spouses of military personnel who died in the line of military duty;
  • dismissed from military service, who underwent military training or participated in hostilities that were conducted by decision of the government of the Russian Federation.

Individual entrepreneurs and private lawyers, notaries, doctors, as well as persons who profit from creative activities, except for officially employed theater and film actors - writers, inventors, composers, etc., have the right to a professional deduction. - that is, those who receive income in the form of royalties for works of art.

The right to social deductions are people who during the year spent money on their education, education of children or a brother or sister, but only on a full-time basis, and also underwent paid treatment themselves or paid for the treatment of close relatives, including parents, children, and also a spouse .

In addition, there is social deduction for charity- if you transferred money to social, educational or sports institutions.

A tax refund on income when buying real estate (property deduction) can be issued if you bought an apartment or house, including on credit or mortgage, and also sold (and paid sales tax in advance) a car, garage, watercraft, non-residential or residential room.

In all cases necessary documents are confirmation of the right to deduct, a declaration confirming that the income tax of 13% has been paid, and (in some cases) cash documents, invoices and checks confirming your expenses if it is a property or social tax refund.

So, in the case of a property deduction for the purchase of housing, in addition to the 3-NDFL declaration itself, you will need:

All documents are presented in the form of originals and copies. The originals are returned to the owner, the copies remain in the Federal Tax Service.

To receive a tuition deduction, in addition to those mentioned above in paragraphs 1-4 (passport, TIN, etc.), as well as the following papers are required:

  • a training contract;
  • educational institution license;
  • payment receipts;
  • birth certificate of a child or a certificate of kinship (when paying for your child or for a sister or brother).

A refund of income tax (for the past year), which is a deduction for treatment, can be issued at availability:

  • a contract with a medical institution for paid treatment;
  • hospital or clinic licenses;
  • prescription forms according to form No. 107 / y with a stamp “For tax authorities, TIN of the taxpayer _______”;
  • certificates of the degree of relationship, if the treatment of a close relative was paid.

In the case of issuing another deduction, other documents are presented, respectively, confirming belonging to a group of persons entitled to it, expenses incurred (if required), etc.

All documents are submitted in the form of an original and a copy.

Application requirements for 2018

The main requirements that must be observed when submitting a declaration, regardless of whether it is filled out by hand or on a computer, incl. using a special program:

  1. The declaration is filled in legibly, typewritten or by hand on a standard form.
  2. The declaration form must correspond to the year in which it is submitted.
  3. The form must contain a barcode.
  4. Barcode damage, incl. when binding sheets, corrections and blots in the text are not allowed.
  5. Filling is carried out strictly on the basis of certificates of income, expenses, as well as papers confirming the right to deduction.
  6. Tax amounts are indicated only in whole numbers. Amounts in kopecks are rounded according to standard numbers.
  7. Currency - only rubles. If the income or expense was received in a foreign currency, the equivalent in rubles is indicated, calculated at the exchange rate of the Central Bank of the Russian Federation on the day the income or expense was received.
  8. Any information proving the identity is indicated in letter-by-letter accordance with the passport, TIN, etc. If, for example, the name “Alena” is in the passport, and “Alena” is in the document for treatment / training, then a certificate of compliance will be required.
  9. It is impossible to print a declaration in the form of 3-NDFL on both sides of a sheet of paper.
  10. You only need to complete the required sections.

Now there are many programs and online resources, incl. and the official free program of the Federal Tax Service, which allow you to fill out a declaration on a computer - you just need to enter the necessary values ​​​​in the appropriate fields, after which the program will generate a form with all the data that can be printed.

But you can fill out the declaration by hand. Requirements for this:

  • black or blue ink;
  • entries in the cells are made in capital letters, printed;
  • missing indicators are marked with dashes.

If you fill out the 3-NDFL form on a PC, but without a special program, then there are two key requirements: the numbers are aligned to the rightmost cell in the line, and only the Courier New font with a size of 16-18 is used.

Filling instructions

If you fill out a declaration in a special program distributed by the Federal Tax Service (which is recommended), then procedure is:

  1. In the “Setting conditions” block, the type of declaration is noted - 3-NDFL, the inspection number is selected, the Sign of an individual is noted - if you are not a lawyer, farmer, individual entrepreneur, etc., then put “Other individual”. Check the box "Incomes confirmed by certificates are taken into account" and check the box "Reliability is confirmed personally".
  2. In the "Information about the declarant" block, enter all passport data and TIN.
  3. In the “Income received in the Russian Federation” block, indicate all the information about your source of income, i.e. about the employer - legal name, TIN, codes and. This information is taken from the help. Specify the tax rate - 13%.
  4. Further actions are performed specifically for the deduction that you want to receive, in the "Deductions" tab block.

Examples

  1. property deduction. To register it, on the “Deductions” tab, you need to check the “Give a property deduction” checkbox and in the window that appears, enter all the data about the acquired property. They include the method of acquisition, exact address, type of property, date of registration of the right, cost of the object, etc., as well as the sign of the taxpayer.
  2. Standard "children's" deduction. On the tab, the "Give a standard deduction" checkbox is checked. In the fields below, we mark our category of benefits, if it is, if not, we put a dot in "There is neither 104 nor 105 deductions." Below we indicate - “Deduction for a child” or “Deduction for a child for a single parent”, if you are one. Next, enter the number of children. If it hasn't changed, set the corresponding flag.
  3. social deduction. On the corresponding tab, check the box “Provide social deductions”, below in one or more fields (depending on the number and type of tax refunds you want to receive) indicate the rounded exact amount spent on treatment, education, charity, etc. In the menu item marked with a green cross "Contracts", enter the type of contract and the data of the organization with which it was concluded.

In other cases, depending on the specific situation, data is entered into the program according to a similar principle.

Who and where fills

The declaration in the form 3-NDFL is filled out either by persons who are obligated to do so by law (individual entrepreneurs, privately practicing lawyers, doctors, etc.), or by any other persons, if necessary. You can fill it out at home, personally by hand or using a PC, incl. using the program described above.

You can also use the paid services of companies specializing in this. The declaration shall be submitted to the tax authority in two copies.

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