How to fill out form 3 personal income tax. Samples and examples of filling

When to submit 3 personal income taxes

There are several reasons for filing a return. The main goal is to transfer tax on additional profits or return excess withheld. Qualified assistance in filling out the 3rd personal income tax declaration ensures the absence of errors and minimal loss of time to receive a deduction. The Tax Code provides for several situations when it is possible to receive compensation:

Construction or purchase of a house or apartment with the right to register residence is a property deduction.
Buying a car.
Expensive surgeries or medications.
Voluntary insurance.
Your own education or your child’s (up to 24 years old, full-time).

In turn, additional taxable profit obliges you to provide payment confirmations to assign deductions. When sales and sales are carried out in one reporting interval material assets the result of withholding and reimbursement is calculated mathematically. The payment is offset against each other.

Filling principles

Legislation is constantly changing document flow regulations, so it is important to monitor its relevance. Submit tax return allowed immediately for a three-year period. In order to correctly prepare and submit 3 personal income taxes without unnecessary problems, you need to follow the main rules:

Fill out on a computer through a program or with your own hand (only in blue or black ink).
Corrections and blots are unacceptable.
Each calendar interval is assigned an individual personal income tax form 3.
Sequential numbering, TIN, dating and signature are affixed everywhere.
The tax return is prepared in two copies. When printing on a printer, only one-sided printing is allowed.
To report on different places of work, separate blocks with OKTMO and information on wages are filled out.
The list of required sheets depends on the nature of the deduction and the type of reporting.
The order and numbering are strictly observed in the arrangement.

Basic blocks of a tax return that must be completed:

title side with personal data;
section 1 to indicate the results for all OKTMO;
section 2 for calculating the tax base;
income from official sources.

Special coded forms simplify and unify the processing of materials. Modern electronic systems select a configuration option according to the specified requirements, which saves time on proofreading the required columns. Convenient service and accuracy of entered data ensure the accuracy and reliability of the resulting calculations.

How to apply for a tax deduction

Declaration 3 of personal income tax is submitted in form KND 1151020 using a new salary certificate for 2018. Individuals who previously changed their place of work will have to re-order a document for deduction.

According to the rules, the tax return includes the main part required for all deductions:

1. Front page– the series, passport number and special encodings are indicated:

tax period;
tax authority;
country;
identification document;
belonging to the Russian Federation.

2. Pages 1 and 2 are based on final counts.

3. Income in increments:

in Russian organizations – No. 1;
outside the Russian Federation – No. 2;
for those who are engaged private practice, entrepreneurs and lawyers – No. 3.

4. Sheet 4 – in the presence of non-taxable financial resources.

The justification for accepting the declaration is also a statement from the taxpayer. To transfer money you will need to fill in the details bank account and information about individual. At the end, all pages are counted and their number is indicated.

Property deduction

To take advantage of the collateral tax deduction living conditions, you will need to attach all receipts and account statements confirming personal financial costs. To the basic kit you must add Appendix 7 with the following characteristics:

Address, cadastral number, shared ownership.
When is the property registered?
Amount of deductions for previous periods and the initial credit period.
The size of the tax base to determine the total amount of the deduction.
Remaining deduction.

When purchasing an apartment on credit, the law provides for the use of a deduction for the payment of interest after the loan expires. To do this, the overpayment on the bank statement is separately calculated and entered in separate fields. Refund amount for private house includes the cost of the land plot. However, it is impossible to claim a percentage of the value of individual land.

Social deductions

When filling out the 3rd personal income tax declaration for social deduction Appendix 5 is used. Types of expenses are indicated here: education, medical services, standard deduction. This also includes charity, voluntary insurance, pension savings. The full list is published and constantly updated on government open access portals.

On tax deduction A student on a paid basis, or a parent for their child in a full-time department, has the right. Along with the main papers, an education agreement, a copy of it and payment receipts are required.

For refunds from the budget for treatment, the following categories are taken into account:

Expensive treatment.
Medicines.
Standard therapy.

To credit medications, the prescribed prescription and payment receipts are used. Please note that not all medicines fall into the category for compensation. The official list was approved by the Government in Resolution No. 201 of March 19, 2001. The maximum compensation is 15,600 rubles.

The tax credit also applies to children. According to the classical scheme this service is provided by the employer through the accounting department on a monthly basis, but it is also possible to take advantage of a one-time reimbursement. In Appendix 6, the fields are filled out according to the type of guardianship and benefit. All minor family members are entitled to a deduction. For the first two, 1,400 rubles are calculated, and for the third and subsequent ones, 3,000. Compensations stop once the amount reaches 350,000 rubles. the cumulative total of the funds earned by the parent.

Deduction when selling property

Citizens who have received material benefits from their own or other property will also have to fill out and report to the Federal Tax Service on time. This procedure can be avoided if the subject of the transaction has been owned for more than 3 or 5 years, depending on the method of receipt (by inheritance, as a gift, by contract). Appendix 6 is added to the general set, which separately indicates the fact of sale of the object of full ownership and shared ownership, indicating the costs of acquisition.

According to the Tax Code, 1 million rubles. The apartment is not subject to tax. Accordingly, the final figure is equal to 13% of the cost after subtracting the non-taxable million. It may also turn out that there is no benefit from the real estate transaction and then no deduction is made.

There is no fundamental difference in filling out 3 personal income taxes at different intervals. Some adjustments are periodically introduced into the reporting in the form of names of operations, deletions and additions of items accepted for accounting. For correct registration, pay attention to the sample deductions provided by trusted resources.

To return tax (receive a deduction) for 2017 (until February 19, 2018)

To get a tax refund when buying a home

For tax refund when buying a home and mortgage

What is the fastest and easiest way to get the correct 3-NDFL declaration?

The easiest way is to quickly prepare the correct 3-NDFL declaration with Tax. With Taxation, your declaration will not have to be redone. Tax will form necessary sheets form, calculate the totals, enter required codes and check the data. You will receive the correct declaration and expert advice. And then you can choose whether to take the declaration to the inspectorate yourself or submit it online.

To report income for 2017 (until February 19, 2018)

When selling property, for example, a car or an apartment

To return tax (receive a deduction) for 2017 (from February 19, 2018)

To get a tax refund when buying a home
Sample (example) of filling out a declaration for a tax refund (property deduction) when purchasing or constructing housing, for example, when buying an apartment, in PDF format.

For tax refund when buying a home and mortgage
Sample (example) of filling out a declaration for a tax refund (property deduction) when purchasing or constructing housing, for example, when buying an apartment, and paying interest on a mortgage (payment mortgage interest) in PDF format.

To receive a tax refund on educational expenses
Sample (example) of filling out a declaration for a tax refund (receiving a social tax deduction) for educational expenses in PDF format.

To get a tax refund on treatment expenses
Sample (example) of filling out a declaration for a tax refund (receiving a social tax deduction) for treatment expenses in PDF format.

For a tax refund when receiving a standard tax deduction
Sample (example) of filling out a tax refund declaration when receiving a standard tax deduction in PDF format.

To report on income for 2017 (from February 19, 2018)

When selling property, for example, a car or an apartment
Sample (example) of filling out a declaration when selling property, for example, a car or an apartment, in PDF format.

To return tax (get a deduction) for 2016

For tax refund when buying a home and mortgage
Sample (example) of filling out a declaration for a tax refund (property deduction) when purchasing or constructing housing, for example, when buying an apartment, and paying mortgage interest (payment of mortgage interest) in PDF format.

To receive a tax refund on educational expenses
Sample (example) of filling out a declaration for a tax refund (receiving a social tax deduction) for educational expenses in PDF format.

To get a tax refund on treatment expenses
Sample (example) of filling out a declaration for a tax refund (receiving a social tax deduction) for treatment expenses in PDF format.

For a tax refund when receiving a standard tax deduction
Sample (example) of filling out a tax refund declaration when receiving a standard tax deduction in PDF format.

To report 2016 income

When selling property, for example, a car or an apartment
Sample (example) of filling out a declaration when selling property, for example, a car or an apartment, in PDF format.

To return tax (get a deduction) for 2015

For tax refund when buying a home and mortgage
Sample (example) of filling out a declaration for a tax refund (property deduction) when purchasing or constructing housing, for example, when buying an apartment, and paying mortgage interest (payment of mortgage interest) in PDF format.

To receive a tax refund on educational expenses
Sample (example) of filling out a declaration for a tax refund (receiving a social tax deduction) for educational expenses in PDF format.

To get a tax refund on treatment expenses
Sample (example) of filling out a declaration for a tax refund (receiving a social tax deduction) for treatment expenses in PDF format.

For a tax refund when receiving a standard tax deduction
Sample (example) of filling out a tax refund declaration when receiving a standard tax deduction in PDF format.

To report 2015 income

When selling property, for example, a car or an apartment
Sample (example) of filling out a declaration when selling property, for example, a car or an apartment, in PDF format.

To return tax (receive a deduction) for 2014

For tax refund when buying a home and mortgage
Sample (example) of filling out a declaration for a tax refund (property deduction) when purchasing or constructing housing, for example, when buying an apartment, and paying mortgage interest (payment of mortgage interest) in PDF format.

To receive a tax refund on educational expenses
Sample (example) of filling out a declaration for a tax refund (receiving a social tax deduction) for educational expenses in PDF format.

To get a tax refund on treatment expenses
Sample (example) of filling out a declaration for a tax refund (receiving a social tax deduction) for treatment expenses in PDF format.

For a tax refund when receiving a standard tax deduction
Sample (example) of filling out a tax refund declaration when receiving a standard tax deduction in PDF format.

To report 2014 income

When selling property, for example, a car or an apartment
Sample (example) of filling out a declaration when selling property, for example, a car or an apartment, in PDF format.

You will need

To receive a property deduction at the end of the year, you must submit a tax office at place of residence:
Completed tax return in form 3 personal income tax.
Application for personal income tax refund in connection with the costs of acquiring property, indicating the details for transferring refund amounts.
A certificate from the accounting department at the place of work on the amounts of accrued and withheld taxes for the corresponding year in form 2-NDFL.
Copies of documents confirming the right to housing (certificate of state registration rights, agreement on the purchase of housing, deed of transfer of an apartment, credit agreement or loan agreement, mortgage agreement and others).
Copies payment documents confirming expenses for the acquisition of property (receipts for receipts, bank statements about transfer cash from the buyer's account to the seller's account, sales and cash receipts and other documents).
Documents evidencing payment of interest on the target loan agreement or a loan agreement, a mortgage agreement (extracts from personal accounts, bank certificates about interest paid for using the loan).
A copy of the marriage certificate (if the housing was purchased as joint property).
Application for distribution of property tax deduction (if housing was purchased as joint ownership).

Instructions

Download from the tax office website and install the program to fill out the declaration for the year you need.

Open the program. The program opens on the "Set Conditions" tab. Fill in: declaration type, inspection number (select from the list), reporting year, taxpayer identification, available income, confirmation of authenticity.

Go to the "Declarant Information" tab. Fill in your personal information.

Click "house". Let's move on to filling out the address (). In 2013, the indicator “Code according to OKATO” was replaced by “Code according to OKTMO”. Posted on the website of the Federal Tax Service of Russia electronic service"Find out OKTMO." It allows you to determine the OKTMO code by the OKATO code, by the name of the municipality, and also using data from the directory "Federal Information Address System (FIAS)".

Go to the “Income received in the Russian Federation” tab. Next to the “sources of payments” window, click on the “+” sign and fill in information about the employer (we take information from personal income tax certificate 2).

We fill out the table with income in the same way. Click on “+” and fill in: income code, income amount, deduction code, deduction amount, month of income. We take information from personal income tax certificate 2.

Fill in the columns below the income table. The total amount of income will be calculated automatically by the program. We fill out the taxable amount of income, the calculated tax amount, and the withheld tax amount ourselves (information from personal income tax certificate 2).

Go to the "Deductions" tab. We check the box “provide standard tax deductions” and indicate which deductions are provided to us (information from personal income tax certificate 2).

Click on the picture "house". We fill in the information on the purchased housing. Click on the “proceed to enter amounts” button.
Filling in the type of property and share of property of the spouses.
We look at the certificate of ownership:
- shared ownership (shares are clearly defined); - the property deduction is provided in accordance with the share; its size cannot be changed;
- joint property. It does not matter who is recorded in the certificate as the owner, if the apartment was purchased during marriage, the property is recognized as joint property in accordance with the Family Code of the Russian Federation (Articles 33, 34 of the RF IC). By general rule the deduction is distributed in equal shares (50%), but spouses have the right to redistribute it in any proportion by submitting to the tax office an Application for the distribution of shares (in free form).

We fill in the amounts of expenses for purchasing a home and repaying the loan.
Amount of property deduction.
For housing purchased before January 1, 2014, there is a limit on the total deduction per housing property in the amount of 2,000,000 rubles. This means that if you spent more than this amount, you will still receive a deduction in the amount of 260,000 rubles (13% of 2,000,000 rubles) and it is this amount that will be distributed between the spouses if the housing was purchased during marriage.
For housing purchased after January 1, 2014, the total deduction is limited to RUB 2,000,000. applies to every citizen. That is, the husband can receive a deduction from 2,000,000 rubles (260,000 rubles), and the wife can receive a deduction from 2,000,000 rubles. (RUB 260,000).
In addition to the deduction for real estate, a citizen is entitled to a deduction for the repayment of interest on a loan taken for the purchase (construction) of housing. The loan interest deduction is distributed in the same shares as the main deduction. That is, if the spouses filed an application to distribute the deduction 75% to the husband and 25% to the wife, then the interest deduction will also be provided in the amount of 75% to the husband and 25% to the wife.
For loans received before 2014, the amount of interest paid, from which the state returns 13% of income tax, is not limited; for loans received after January 1, 2014, maximum amount such expenses are 3,000,000 rubles (that is, you can return a maximum of 390,000 rubles)

If you have previously filed 3 personal income tax returns, then fill in the appropriate fields. Deduction by

A prerequisite for obtaining a tax deduction when purchasing residential premises is to submit a declaration to the tax authority in Form 3-NDFL. Many organizations and individual entrepreneurs For a fee, they offer the public services for filling out such declarations.

In fact, there is nothing complicated in preparing such a document - its preparation requires a minimum amount of data that can be obtained without any problems. How to draw up a declaration in form 3-NDFL, and what information is required to fill it out?

What is a tax deduction?

Before you fill out your tax return, it's worth understanding what a tax deduction is and what it is. maximum size in 2016.

Tax deduction is the amount by which it can be reduced tax base taxpayer who purchased housing. This does not mean that it will be returned to the lucky owner’s bank account: the return amount is only 13% of the deduction amount.

In 2016, the maximum amount of such a deduction when purchasing an apartment is 2,000,000 rubles. Consequently, the amount of tax subject to refund or exemption from payment is equal to 260,000 rubles. The mortgage interest amount is counted in full in addition to 260,000.

How to fill out the 3-NDFL declaration?

In order to draw up the document, you will need to obtain a 2-NDFL certificate at work containing information about the amount of the taxpayer’s income for the period of time for which the deduction is issued.

It will need to be submitted to the Federal Tax Service as part of the package of documents required to receive the deduction. You can fill out the declaration manually, but this will require a lot of time and effort, especially for a person who does not have sufficient knowledge in the field of office work and working with official documentation.

That is why specialists from the Federal Tax Service have developed specialized software that allows you to draw up a declaration in form 3-NDFL completely free of charge. You can download the software product on the official website tax service, by following the link https://www.nalog.ru/rn50/program/fiz/decl/.

It is worth noting that the program versions differ depending on the year for which the refund is issued. If the declaration was drawn up for 2015 using 2-NDFL certificates for the same period, but the 2014 program was used when preparing it, the tax inspector will refuse to review the document. Find the right version software product you can by opening the tab with the year corresponding to the year for which the deduction is issued.

To create a declaration you will need:

Enter initial conditions

At this stage of using the program you must:

select the declaration type – 3-NDFL;
enter the number of the tax office to which the documents will be submitted;
indicate the correction number; if the declaration is submitted for the first time, you need to put “0”;
indicate the taxpayer’s attribute – “another individual”;
put a tick in the line “there are incomes that are taken into account by certificates of income of an individual”;
indicate the person who will submit documents to the tax office; in the event that the applicant cannot do this in person and his representative will handle the paperwork, in the appropriate column you will need to indicate the details of a notarized power of attorney, on the basis of which a third party will act.

Provide information about the declarant

At this stage, the following information about the applicant must be entered into the program:

passport details;
date of birth;
information about citizenship;
registration address;
phone number.

Indicate the amount of income received during the tax period in the Russian Federation

To do this, you must use the 2-NDFL certificate received from the employer. It indicates the exact amounts of all types of accrued income, as well as their codes in accordance with the classification defined by law. This information must be manually transferred to the program.

Enter information about previously applied tax deductions

Current legislation defines three types of tax deductions that can be used by a person receiving taxable income:

Standard – provided to an employee who is classified as disabled or has minor children. In the event that the employee’s personal income tax was calculated with wages, reduced by the amount of the tax deduction, in the “Deductions” section it is necessary to indicate the relevant information, indicating the type of deduction and the number of children on the basis of which its amount was calculated.

Social – provided to employees who spent money during the year on training, expensive treatment, charitable contributions or investments in a future pension.

Property - provided to working citizens who have purchased tax period residential premises or land for building a house. Accordingly, to receive a deduction for the purchase of an apartment, you must select this option.

Check and print the declaration

After all the necessary information has been entered into the program, it is necessary to prepare the declaration for printing. To do this, you will need to click the “Check” button on the taskbar - this will allow you to detect empty fields in the future document. If the scanning results do not reveal any errors, the declaration can be printed using the appropriate button.

Despite the fact that the 3-NDFL declaration form consists of twenty-three sheets, it does not need to be completely filled out. The finished 3-NDFL declaration for receipt consists of seven sheets:

title page (two pages);
section 1;
section 6;
sheet A;
sheet G1;
leaf I.

The program will automatically generate the necessary sheets and number them. The finished document will need to be signed and personally (or by proxy) submitted to the tax authority as part of complete package documents, established by law. Within three months from the date of filing the application, the Federal Tax Service makes a decision on the return of funds or on the refusal to return them.

So, filling out a declaration in form 3-NDFL to receive a tax deduction when purchasing housing is a very simple procedure that even a person who does not have special knowledge in the field of working with documentation can cope with. Software, distributed free of charge to the population, allows you to draw up a declaration in a short time, saving citizens from the need to contact specialists.

Every citizen who has purchased or built a home for himself, has incurred the costs of treatment, voluntary insurance and education (his own, or his children, as well as brothers and/or sisters), has the opportunity to claim the right to return part of the funds spent by him for these purposes , by declaring property deduction to the Federal Tax Service at your place of residence.

How to do it

There are two ways to make a refund:

get from tax notice and present it to the employer, who, when calculating your wages, income tax will not withhold until the end of the calendar year;
submit a 3-NDFL declaration to the Federal Tax Service, according to which, after checking the authenticity and correctness of the calculation, the Federal Tax Service will return the amount due to the applicant’s bank account.

How to fill out 3-NDFL correctly

There are many services that provide paid and free services on filling out 3 personal income taxes. Today we will prepare a tax return, which we will download on the official tax website.

Launch the program with a mouse click and continue the installation by clicking on the “next” icon until you see “done” on the screen. Now you will have installed program in the form of a label.

Install it on your desktop so that it is convenient and quick to work with it and quickly remove it when it is no longer needed.

Filling out 3-NDFL in the program

By clicking on the last icon, open the program and fill in the conditions:

Set the correction number to 0; select a feature (marked with an arrow); We indicate the type of income that we declare. The declaration type, accordingly, select 3NDFL. We confirm the authenticity - lower section.

Second section - information about the declarant

Fill in the fields indicated by the arrows, or select from the program according to the indicators.

Section - income received in the Russian Federation

In this section select the taxable base (13%), plus add lines for entering your employers (from the 2NDFL certificate), then write down your monthly income and expenses, not forgetting to enter the income and deduction codes. The rest, the final lines, will be calculated automatically (check them with a certificate from the employer).

We check the box (social tax deduction) in the “provide” window, then select one or more types of deductions, enter the amounts according to the actual documents.

In the same section you can fill out a property deduction:

Select and fill out all sections according to the signs. Don't forget to also choose your purchasing method. After filling in the data about the object, you need to proceed to entering the amounts.

We fill in the expenses for the purchase of housing and interest, line by line, not forgetting to indicate previous deductions. Now all the declaration data is filled in, in the top field you need to click on the “check” icon. If any data is entered incorrectly, the program will remind you that it needs to be changed or entered. When the check is successfully completed, you can do a visual “preview”, after which the file is “save” and “print”.

Addition

Along with the printed declaration, you must provide copies or originals of documents on the expenses that you declare. You can send documents by mail or provide them in person.