Sample of filling out 3 personal income taxes with signatures. Samples and examples of filling. Features of claiming a deduction for training expenses

The Tax Code is a legislative act that regulates the taxation process. All income of a person participates 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 relevant reporting period has ended. There are limited deadlines until April 30 when it comes to paying taxes. This rule applies to individual entrepreneurs equally.

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 amounts spent over the previous three years are taken into account. If these deadlines are violated, then it is no longer possible to receive a deduction.

Fines

The minimum amount of fines for individuals is 1000 rubles. A penalty of 20 percent is applied to those who transferred less tax than required.

What should you consider?

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

Deductions are divided into several groups:

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

3-NDFL is a certificate whose main functions are not limited to reporting. This certificate allows you to return part of the costs in the form of a lump sum payment, 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 along with the appropriate application.

Sample of filling out 3-NDFL when transferring the balance of the deduction

How to fill out the 3-NDFL declaration when transferring the balance of the property deduction?

If you have not completely exhausted your deduction and have a balance from last year, then you need to indicate this balance of unused property deduction from last year and the amount of the tax deduction provided for the previous tax period.

Let's look at an example:

Vasily bought an apartment in 2016 for 1.8 million rubles; in 2016 he already took advantage of a property deduction in the amount of 560,000 rubles. At the end of 2017, he received a salary in the amount of 856 thousand rubles, from which personal income tax was withheld and transferred to the budget in the amount of 111,280 rubles.

How to correctly fill out sheet “D1” of the tax return?

In order for the program to generate sheet “D1” of the 3-NDFL declaration, you must correctly answer all the proposed questions.

1) Go to the “income” -> “work” section and enter the data from the 2-NDFL certificate. We need to start with indicators such as “total amount of income” for 2017 and “amount of tax withheld.” We indicated the amount of the move to be 856 thousand rubles (look at the picture)

These data must be taken from the 2-NDFL certificate (they are indicated there under paragraph 5), but the amount of personal income tax that was withheld for 2017 is reflected in the 2-NDFL certificate on line 5.4.

After carefully checking all the data in the 2-NDFL certificate, you should simply transfer it to the sections that the program requests.

3) Now we will carefully answer all questions about the property for which you are going to receive a deduction:

Was the property purchased in a new building or on the secondary market?
Object name
Are you a pensioner?
Are you an owner or not?
Type of property
we indicate the same date of registration of property rights as we indicated last year when filling out 3-NDFL for 2016;
put a tick next to the question “Have you already received a deduction for this housing?” The answer is yes;
indicate the year the deduction began to be used - in our example it is 2017;
indicate the date of registration of ownership of the property
indicate the address of the object
Below is a line indicating the total cost of purchasing an apartment. In this line we write (as in the previous 3-NDFL) the amount under the agreement = 1,800,000 rubles;
Next comes a line in which we will indicate the amount of the property deduction already provided (let’s say the property deduction was provided by the tax authority) - in the example, this amount = 560,000 rubles;
if for 2016 you received a deduction through your employer, and not through the Federal Tax Service, then in the line “Have you already received a deduction for this housing upon notification to the employer?” you need to answer “Yes”;
Below is the line “The balance of unused property deduction”, which came to us from last year. In this case, you need to take 3-NDFL for 2016. And in sheet “D1” of the 3-NDFL declaration for 2016, line “260” (or paragraph 2.10) will reflect the amount of property deduction that transferred to 2017. In our example, this amount = 1,240,000 rubles.

We recommend keeping returns from previous years. They will be useful to you in order to transfer the balance of the deduction to the current declaration without errors. In our service you register in your personal account, and all your declarations will be saved and will be available for viewing at any time

The abbreviation NDFL stands for personal income tax. In general, it is 13%; in certain cases specified by law, it can range from 9 to 35%.

Tax is imposed on all types of material remuneration received in cash or other form. Exceptions include certain types of benefits, grants and humanitarian aid, described in detail in the Tax Code of the Russian Federation.

Filing a declaration in form 3-NDFL

Submission of the declaration can be carried out personally by an individual or an employer.

To fill out the document, the tax agent (in case of official employment this means the employer) uses form 2-NDFL. For self-filing - 3-NDFL.

When filling out this form, you must proceed from the recommendations and requirements of the Ministry of Finance and Article 23 of the Tax Code.

Individuals are required to submit a declaration independently in the following cases:

Receiving monetary compensation for rental or rental services.
Sale of property (apartment) owned by a person for 3 years or less.
Winning in a lottery, casino or slot machine.

Receiving an inheritance, including inheriting income from copyright ownership (for example, profits from the sale of printed products or an invention).
Receiving property as a gift from persons who are not close relatives.
Receiving income from sources located abroad.

In this case, individuals mean the following categories of citizens:

Individual entrepreneurs.
Persons conducting private legal practice.
Persons who do not conduct any business activities.

Submission of a declaration in Form 3 of personal income tax must be carried out no later than April 30 of the year following the reporting period

There are several ways to submit your tax return:

Bring it to the tax office in person in paper form.
Send electronically via the Internet.
Use the services of intermediary companies.
Send to the Federal Tax Service by a valuable letter with a list of the attachment.

Example of personal income tax calculation

An individual owns a car for 2 years and an apartment for 4 years. In the same year, a person decides to sell his property. In this case, he is required to file a declaration and pay a tax of 13%. The tax will be taken into account only from the sale of the car. In the “Income” section of the declaration, you will only need to enter the taxable value (the price of the car).

Rules for filling out the declaration

When completing and submitting a tax return, you must start only from the section corresponding to the established interest rate (13%, 15%, 30%, 35% or 9%).

When submitting a zero declaration by an individual entrepreneur, the sections remain unfilled. The first 2 pages reflect information about the taxpayer and are required to be completed by all categories of citizens.

They include the following items:

TIN. Indicates once on 1 page.
Taxpayer category code. It can be: 720 (for individual entrepreneurs), 730 (for notaries conducting private practice and not registered as individual entrepreneurs), 740 (for lawyers), 760 (for individuals not engaged in entrepreneurial activities) or 770 (for individual entrepreneurs - heads of farms) farms).
Document code. In this case, we mean a passport with code 21.

Tax period code. Indicated by the number 34, with the exception of filing a declaration in connection with the termination of business activities, then the number 50 is indicated.
OKATO (OKTMO). It is entered depending on the region of residence of the taxpayer.
Full name, document number and series, residential address and other data are filled in in accordance with the passport information.
Correction number. In cases where tax officials discover incorrect data, the document is sent to the applicant for correction. When submitting a declaration for the first time, “0” is entered in the field.

You can send a document via the Internet using a special program. One of these types of programs for filling out the 3rd personal income tax return is “Declaration 2012”.

The program tabs are similar to the declaration sheets, the only difference is the “inspection number” item.

The “inspection number” item must be filled in to automatically send the document to the Federal Tax Service email

Documents to be provided along with the declaration. Together with the 3-NDFL declaration, you must submit to the tax authority:

Passport of a citizen of the Russian Federation.
Certificate of income.
A certificate of deductions or a document confirming the right to receive them.

Penalties for late filing of returns or concealment of income

If during the audit it turns out that the taxpayer did not indicate all of his income or reflected it incorrectly, the declaration is sent to him for correction.

The applicant may be invited to the Federal Tax Service in person to clarify details that have raised doubts among the employees, or notified in writing of the provision of additional documents.

In this case, no fine is established. To correct data and submit documents to the Federal Tax Service, the taxpayer is given a period of three months

If an individual submitted a declaration late, then he is required to pay a fine of 5% of the amount for each month of delay.

The total amount of the fine cannot exceed 30% of taxable income or be less than 1000 rubles

Example of calculating a fine

After selling an apartment worth 1,000,000 rubles, a pensioner, who had previously owned it for less than 3 years, did not file a declaration and did not pay tax. The delay was 1 year. In this case, the penalty will be:

1,000,000.*0.05*12 = 600,000 rubles.

This amount exceeds 30% of the cost of the apartment, so the maximum fine will be accepted for payment:

1,000,000*0.3 = 300,000 rubles.

The pensioner has the right to file an application for mitigating circumstances, which may be considered positively by the Federal Tax Service. In this case, the tax service may remove or significantly reduce penalties. However, this does not exempt you from paying tax, which in this case will be:

1,000,000*0.13 = 130,000 rubles.

You can download personal income tax form 3 for free on the Internet.
Here we invite you to familiarize yourself with a sample of filling out the 3rd personal income tax declaration.

The established reporting form 3-NDFL serves the purpose of declaring income and returning certain amounts of tax deductions from individuals. Taxpayers who have not previously had to fill out tax reporting documents may have difficulties related to the question of how to fill out the 3rd personal income tax return. During the period of time specified by law for the submission of tax reporting, the structure of the 3NDFL form has undergone changes in its form and content several times.

There were also changes to the reporting structure in 2019. As a positive aspect of the changes, one can note the reduction in the volume of listed data and the ability to submit the form electronically without leaving home.

Persons providing 3-NDFL

The list of persons who contribute funds to the federal budget in the form of income tax and, as a result, are required to provide financial statements to tax control authorities, has not changed in comparison with previous years (in particular 2018).

As before, the following categories of citizens are required to submit a declaration:

Simply put, all persons who have received any income from which income tax was not withheld by tax agents (for example, an employer) are required to file a 3-NDFL declaration. This procedure is determined by Art. 228 Tax Code of the Russian Federation.

List of conditions for tax deduction refund

The cases of mandatory filing of a 3-NDFL declaration for the purpose of paying tax were described above. But it is also submitted for a tax refund. A list of goods and services has been established by law, when purchasing (using) them with the personal funds of respectable taxpayers who are a citizen of Russia can count on a refund of 13 percent of their cost. As of January 1, 2019 and beyond, this list includes:

transfers in the reporting year of financial resources to pension contributions to the savings accounts of relatives (children, parents, spouses) or for their own benefit. The maximum amount of compensation is 15,600 rubles (deductible amount is 120,000 rubles);
financial expenses for paying for the services of medical institutions (including the purchase of medicines and medicines). Both your own treatment and payment for medical and health procedures for relatives and children are taken into account. The maximum refund amount is 15,600 rubles (13% of expenses not exceeding 120,000 rubles are compensated);
payment for services of educational institutions, the amount of 6,500 rubles (deduction of 50,000 rubles) per year is refundable. Applies to educational expenses for minors and children up to the age of twenty-four. Own training (upgrading professional education, qualifications) is also a legitimate condition;
purchase of real estate, including with a mortgage. The maximum amount to be refunded upon purchase is 260,000 rubles (deduction of 2 million rubles), plus there is the opportunity to return part of the interest paid - up to 390,000 rubles. (deduction of 3 million rubles);
opening an individual investment account – tax compensation up to 52,000 rubles per year (deduction of 400 thousand rubles);
charity – a deduction of no more than 25% of the amount allocated for donation is provided;
entrepreneurial activity, work under civil contracts, legal, notarial practice, etc. – a deduction of 20% of income received is provided;
transactions with securities - taxable income can be reduced by the amount of losses from transactions, including transferring it to subsequent years.

Methods for filling out the 3-NDFL declaration

For individuals who want to fulfill the obligation to pay tax or exercise their civil right to return a tax deduction in the amount of 13 percent from assets spent on the arrangement and purchase of housing, treatment, payment for the services of educational institutions and other expenses provided for by the Tax Code, there are three main ways filling out the 3-NDFL declaration. In 2019, a fourth method is also available for individuals – interactive filling:

Structure of the updated 3-NDFL declaration for 2019

Due to multiple returns of incorrectly completed declarations, specialists from the Federal Tax Service of Russia conducted a statistical analysis of the main difficulties in filling out the document and carried out work to simplify it. The main problem concerns individuals practicing individual entrepreneurship and ordinary citizens who receive income irregularly and therefore rarely face the challenge of independently submitting tax reports.

In 2019, the form of the declaration changed to simplify it, a number of previously mandatory items were excluded, and the structure of the document itself was reformed. Some sections have been completely excluded from the document, and some have been included in separate appendices, now available upon request depending on the specific situation. The updated declaration consists of three components - a title page, two main sections and eight appendices to them.

We list the main changes affecting the declaration form, effective from January 1, 2019:

the quantitative indicator of page volume has decreased by 7 sheets and is now only 13 pages, which in itself indicates a lot of work to simplify the new form;
the structure of the tabular data of individual declaration sheets has undergone changes in the direction of reducing the information load;
The letter indexing of sheets in the old version has been replaced by applications indicated by a numerical indicator. The number of applications has also decreased and is 8;
the section of the declaration, which previously occupied three different sheets, in the new version is combined into a single form, reflected in the fifth appendix to the declaration. The application contains information on the procedure for calculating investments, social and other payments;
income coming from private activities, entrepreneurial activities or intellectual work are combined in Appendix No. 3 to the declaration;
the new form does not contain a section regulating the calculation of income from investment operations and transactions on the securities market;
changes have been made regarding amendments to the Tax Code under Federal Law 34 of February 19, 2018;
the cover page structure now contains the expression “reporting year” instead of the previously indicated “tax period”;
from 2019, the declaration indicates only the amount of income tax transferred by the taxpayer; previously, in addition to this, a column with multiple data on the personal income tax of the tax agent was filled in;
Many changes have been introduced in income codes, regional codes and securities activity codes.

Filling out the declaration online on the State Services website

Users who have a confirmed and registered account on the Public Services portal can take advantage of the opportunity to fill out a tax return online. To do this, it is enough to have a personal computer with Internet access or an installed application on a mobile gadget.

The step-by-step procedure for working on the portal is divided into points and looks like this:

The whole procedure does not take even 15 minutes. The sample form is available for printing, downloading to your computer in popular editable formats, or studying online. After sending the declaration within the specified time (3 months), a letter with the results of reviewing the document will be sent to the specified email address.

It is worth adding that such ease in completing a declaration is available only to users who have an electronic signature. In its absence, the general procedure for preparing a declaration does not change except at the last stage. In the last paragraph, you will have to select the “print” tab and take the printed document to the tax authority yourself.

Software "Declaration"

If you want to prepare a declaration on a computer and only then send it to the Federal Tax Service, you will need the Declaration program. It also makes it easy to prepare 3-NDFL. This is done as follows:

The current version of the program is downloaded and installed.
The program is launched and the initial data is entered.
Then you need to enter the personal data of the individual.
Add all income received.
If a document is being created to declare income, then you just need to click “XML File”. If you need to get a tax refund, then skip to the next section.
If you receive a property deduction, then enter all the data on the property, as well as the interest on the loan if it is a mortgage. In the case of a social deduction, you must indicate exactly what the funds were spent on.
The standard tax deduction assumes compensation established by the state in the presence of minor children.
After filling out all the fields, you need to click the “Check” button, and then “XML File”. The program also allows you to simply print out 3-NDFL for paper submission.

Everything will be calculated and filled in automatically. The only specific information that will have to be entered manually is the OKTMO code. It can also be found on the Federal Tax Service website.

Deadline for filing personal income tax declaration 3 in 2019 for individuals

The deadline for submitting the declaration is strictly regulated by Article 229 of the Tax Code of the Russian Federation. The deadline for submitting the document is the last day of April, the year following the reporting year. For filing the 3rd personal income tax report by individuals for 2018, the deadline is April 30, 2019. In order to prevent delays caused by incorrectly executed documents, it is recommended to submit the 3rd personal income tax declaration slightly earlier than the deadline. For foreign citizens staying on the territory of the Russian Federation, the deadline for submitting the declaration is the month preceding their departure from the country.

The specified deadlines for filing a declaration apply only in the case of declaring income. In order to obtain a deduction, 3-NDFL can be submitted at any time after the end of the reporting period.

For many taxpayers, the stress level of preparing and filing tax returns is comparable to taking an exam or defending a thesis. Collecting information and entering information into all the necessary forms sometimes turns into a rather tedious undertaking. The most difficult point in this process is filling out the declaration correctly, because if it fails, the inspector will return the document and you will have to start all over again. To pass this exam the first time, you need to read the cheat sheet explaining how to fill out the 3-NDFL tax return.

This form was designed to withhold personal income taxes.

As a rule, personal income tax from employee wages is transferred to the state treasury by the employer, acting in this situation as a tax agent. In all other cases where an individual receives a profit, the tax should be paid independently by submitting a declaration to the Federal Tax Service.

In addition to individuals, the declaration must be submitted by:

Individual entrepreneurs using OSNO;
entities receiving income from activities within the framework of private practice;
tax residents of the Russian Federation receiving profits abroad;
persons working under a civil agreement.

Step-by-step instructions for filling out

Despite the apparent complexity of this task, it only takes a few simple steps to create a 3-NDFL declaration.

Step 1. Specifying personal information

This page is the easiest to complete. In addition to entering passport, contact information and full name, certain codes must be entered in some columns.

Filling features:

In the “Adjustment No.” column, put “0-” if the document is submitted for the first time.
The period code, as a rule, is entered automatically - “34”.
“Tax period”: indicate not the year the declaration was created, but the reporting period.
“Country code”: put “643”, corresponding to the Russian Federation.
Taxpayer code: individual - “760”, notary - “730”, lawyer - “740”, arbitration manager - “750”, individual entrepreneur - “720”.
Document code: birth certificate - “03”, passport - “21”, military ID - “07”, non-resident document - “10”, refugee certificate - “13”.
Taxpayer status: resident of the Russian Federation - 1, non-resident - 2.
Code of place of residence and stay: 1 and 2, respectively.

The pages should be numbered as follows: “001”, etc. The section intended for the inspector should be left blank, since he will enter data when submitting the document.

Step 2. Entering data into Sheet B

When working on a declaration, it is advisable to start filling it out from the last page: first of all, you need to pay attention to Sheet B, then Section 2 and Section 1. You should not lose sight of the fact that on each page you must indicate its number, INN and full name of the taxpayer.

To fill out some columns, you will need data on activity codes, which can be obtained on the website of the Federal Tax Service of the Russian Federation.

Filling features:

“030”: indicate the amount of profit for the year.
“040”: enter the amount of annual costs taken into account when calculating personal income tax.
“050-090”: decipher cost items.

Sheet B should be prepared separately for each type of activity. Afterwards, in the very first sheet, you must indicate the final data in the 3rd group of indicators.

“110”: indicate the amount of profit, and in line “120” - the amount of expenses; as a rule, for one type of activity they coincide with paragraphs. "030" and "040" respectively.
“130”: enter data on accrued advance payments.
“140”: enter the amount of advances paid.

Step 3. Calculation in Section 2

In column “001” you should indicate the tax rate. If a taxpayer reports on several rates, it is necessary to make a separate calculation for each.

Filling features:

010: indicate the final amount of profit, which can be taken from line “110” of Sheet B.
030: enter the total amount of profit (030 = 010 – 020).
040: enter the tax deduction amount.
060: calculate the tax based on the formula specified in the form.
070: Calculate the income tax amount.
100: indicate the amount of all paid advances for personal income tax, which can be transferred from column “140” of Sheet B.
130: calculate the tax subject to withholding.

Step 4. Compilation of data in Section 1

In this section you should enter the summary data for all pages of the declaration:

010: if tax is payable, code “1” should be entered; if a tax deduction is requested, code “2”.
030: enter the OKTMO code, which can be found on the website of the Federal Tax Service of the Russian Federation.
040: indicate the amount of tax to be paid by transferring the data from line “130” of Section 2.

We should not forget that dashes should be placed in all columns that do not contain data.

Basic mistakes when drafting a document

Many years of experience of inspectors in accepting declarations allowed us to consolidate the main errors that applicants make when filling out.

Table 1. Errors when filling out the document

Error	Description
Mistake #1	When preparing the title page, the correction number is not indicated. When submitting a declaration for the first time, for example, you should enter the number “0”.
Mistake #2	The tax resident category code is entered incorrectly. An individual who opened an individual entrepreneur must enter the code “720” in any case, even if he was deregistered during the reporting period or did not receive profit from commercial activities.
Mistake #3	Incorrect OKATO code. Most applicants transfer it from the 2-NDFL certificate, but it is necessary to indicate the code at the place of residence.
Mistake #4	Incorrect interpretation of the “Place of residence” column. You need to enter data at the place of registration, and not at your actual location.
Mistake #5	Lack of signature on each page of the declaration.
Mistake #6	Section 6 does not always indicate KBK, OKATO and the amount of tax to be paid additionally or refunded.

The text of the declaration contains tips, and if you pay attention to filling it out, you can achieve success in this difficult field the first time.