How to fill out a 3-NDFL declaration: rules and a sample

Filling out the 3-NDFL document is a topical issue that any person may have.

The procedure for filling it out, about the cases in which this must be done, will be discussed in this informational article.

What is this document

Declaration 3-NDFL is a document intended for the reporting of citizens to the Russian state on taxes on their income. This is characterized by the fact that now all incomes from various types of activities are declared.

Of course, the Tax Code of Russia provides for some situations when it is not necessary to fill out and submit a declaration. It is not difficult to submit it to the tax office, but when drawing up this document, citizens have numerous questions.

In what cases should it be submitted?

In accordance with Art. 216 of the Tax Code of Russia, the tax period for calculating personal income tax is calendar year. So, in 2015, some taxpayers are required to submit to the tax office a completed form 3-NDFL for the past year until April 30.

At the end of the calendar year, the following persons must fill out the declaration and submit it to the IFTS:

tax residents of Russia who have received income outside the country;
persons who have received additional taxable income (from the sale of an apartment or car, renting out housing, winning a prize, etc.);
citizens who independently perform the calculation and payment of tax to the budget from income.

Also taxpayers are lawyers who have their own offices, and other people engaged in private practice.

An exception is income that is not subject to taxation, and received by donating property between close relatives.

Drawing up a declaration is necessary for registration of a property or social deduction (reimbursement of the tax amount spent on treatment, education or the purchase of real estate). When refunding tax from the state budget, the declaration can be submitted at any time. Restriction is delivery within 3 years from the date of payment. Tax recalculation is carried out for the last 3 years, but even after that, the tax authorities are required to accept 3-personal income tax. The taxpayer can take advantage of tax deductions as tax benefits.

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Filling process

When drawing up the declaration, all indicators should be taken from income statements, withheld taxes and other documents that are issued to the taxpayer by tax agents. The declaration can be drawn up and submitted to the tax authority by the taxpayer himself or his representative in electronic form or by postal order with a list of attached documents.

In general, the structure of the document does not change for a long time. Deadlines are constantly changing. Not the entire declaration should be filled out, but only sheets relating to the property deduction. The taxpayer must complete the title page and Section 6:

Title page. In the line "Adjustment number" should be written 0 and -. In the reporting period, the year for which the tax must be returned is set. The code of the tax authority, the OKATO code are indicated on the website or the inspection stand.
Tax code(if he is not a lawyer, notary or individual entrepreneur) is 760.
Each sheet contains the TIN number of the taxpayer. It is better not to indicate the number of documents and sheets immediately; such information can be indicated after filling out the document. The taxpayer must indicate the code of the country of residence, his initials in full, his personal information (passport data, date of issue of the passport), status, address of residence according to the passport and telephone number.
Next sheet - Calculation of standard deductions. First, the section “Taxpayer income by months” is filled out, information on which is taken from 2-NDFL. The second section contains information on the amounts of standard tax deductions provided. If there are other deductions or non-taxable amounts, they are listed on the appropriate sheets. The completed declaration must reflect all expenses and income of the taxpayer for the previous period.
On the sheet A the name and details of the company where the person received income are indicated. It also indicates the amount of income accrued by the company and the amount from which the tax was withheld, and its volume. Such information must be taken from lines 5.1-5.4 in the 2-NDFL certificate.
Section 6 includes information about the CBC where personal income tax is charged, that is, 18210102021011000110. OKATO is also indicated for the territory where the tax was paid. The withheld tax is indicated, which will be returned from the budget.
To section 1 information from all completed sheets is summarized. Then the number of sheets is counted and indicated on the title page. Documents with the indicated expenses are attached to the declaration.

tax deductions

Individuals who receive income pay personal income tax (personal income tax) to the budget. Income is subject to a rate of 13% and the taxpayer is entitled to the following tax deductions:

social types (when paying for tuition, charity, buying drugs and treatment);
standard types;
property types (during the construction of housing, sale, purchase of a car, apartment, other property).

A social deduction is provided to a person in the amount of actually paid expenses, provided that they do not exceed the maximum amount established by the tax code in the amount of 120 thousand rubles. A taxpayer can receive a property deduction when acquiring real estate once in a lifetime for one object. At the same time, documents (receipts, checks and contracts) must reflect the fact of real estate construction in the country.

Learn more about the process of filing a declaration - in the following video:

List of required documents

To prepare a tax return, you need to prepare the main documents:

an identification number;
the passport;
certificate 2-personal income tax on income from work.

When purchasing real estate, you must additionally prepare:

certificate of registration of property rights;
act of acceptance and sale;
purchase and sale agreement;
receipt or receipt for money.

If the apartment was purchased on credit or a mortgage, then a certificate from a credit bank indicating the interest paid, as well as a loan agreement, is additionally submitted.

When constructing an object, it is required to provide a contract for the construction of real estate, payments or receipts, various checks to confirm costs. If the apartment is registered, then a certificate for registration of property rights, an act of acceptance and transfer is submitted.

If you need to receive tax when selling a car, a document for the sale or purchase of a car, a copy of the title is submitted.

When selling securities, documents for their sale (payments and agreements), documentation for their purchase (payments and agreements, a certificate from a tax agent on income, documents for additional costs) are submitted.

If tuition is paid, then you should prepare an agreement with the educational institution, checks and receipts of payment, copies of the birth certificate of the child and the license of the educational institution.

Online filling

To fill out the declaration, you can use the online service or special programs that any taxpayer without special skills can use. The advantages of the online service include:

receipt of a completed declaration;
using an easy and accessible interface;
the possibility of technical support by specialists by phone or e-mail;
attached instructions for the preparation of the declaration;
automation of calculations.

You can fill out a tax return using a program developed by the Federal Tax Service of Russia, which is modified every year. The advantages of the program include the absence of declaration forms, automation of calculations. But the program also has disadvantages: the compiler must know the interface, you cannot generate a ready-made report file, you need to install a different program for each year, and there is no technical support.

Reasons for refusal to accept the declaration

To refuse to accept the declaration, the reasons cannot be the wrong OKTMO or OKATO code, the absence of a barcode on the declaration.

In accordance with the Administrative Regulations of the Tax Service, paragraph 28, for the provision of public services for the free notification of taxpayers, tax agents and payers of fees about current fees and taxes, the following grounds for refusing to accept a document are presented:

lack of documentation confirming the authority of the taxpayer's representative to submit the declaration, or the completeness and reliability of the specified information;
lack of documentation proving the identity of the applicant, or refusal to provide it;
submission of a declaration to a tax authority that does not accept such calculations;
preparation and submission of a report in another form not established by the tax authority;
the absence of an electronic signature of the head of the applicant company when submitting an electronic form of payment;
absence of the manager's signature on the paper form of the report.

Ways to quickly submit a document to the tax authority

the declaration does not need to be stapled, since possible changes will require a complete correction of the corresponding sheets;
the document must be submitted at the place of permanent residence in Russia in person or from a representative by proxy. At the same time, it is possible to quickly correct defects on the spot;
you need to decide in advance on the current account where the tax will be charged, therefore, when drawing up the declaration, you need to take the details (name and number of the bank branch, correspondent account, BIC, current account and personal account of the taxpayer);
it is necessary to keep a second copy of the report, which can be used when drawing up an application for a tax refund after a decision is made by the tax authority.