Despite the fact that such a concept as an individual investment account (IIA) appeared in Russian legislation only in 2015, this instrument is in demand. Its popularity is primarily due to the opportunity to obtain a tax benefit. The owner of the IIS can choose its type independently.

Types and features of investment deduction for personal income tax

The possibility of obtaining a tax deduction for IIS owners is regulated by paragraphs. 2 and 3 p. art. 219.1 Tax Code of the Russian Federation. Of the 2 existing types of tax burden reduction, you can choose only one. You cannot change it without closing the account.

Only those people whose IIS has existed for at least 3 years have the right to receive a deduction.

When choosing the appropriate type of deduction, you should consider:

• availability and amount of official income;
• the amount deposited into the IIS;
• profitability of the chosen strategy;
• investment terms.

Characteristics of deduction for contributions

This type of deduction can only be issued by those who pay personal income tax at a rate of 13%: individual entrepreneurs using the simplified tax system, persons without official income, pensioners, etc.

However, in this way you can also return taxes on income from renting out real estate, transactions with securities in a brokerage account, etc.

Despite the fact that the maximum amount allowed for depositing into an IIS during the year is 1 million rubles, the deduction is provided only from 400 thousand rubles. Its amount cannot be more than the tax paid for the reporting period.

You can submit a declaration for a personal income tax refund as early as the year following the deposit of funds; there is no need to wait 3 years from the date of concluding an agreement with a broker. But if you subsequently close the IIS before this time has expired, the money received will have to be returned to the tax service.

Characteristics of the income deduction

• those who do not have official income;
• for those who plan to deposit amounts over 400 thousand rubles. and have held the account for more than 3 years.

In order for a deduction of this type to be more profitable than the annual return of 52 thousand rubles, it is necessary to use highly profitable assets and consider a long investment period. It is not possible to generate enough profit to justify choosing this type of tax benefit within 3 years.

IIS is considered a single investment instrument, so income is discussed only at the time of its closure. When terminating the contract, the broker calculates the profit received and must withhold 13% from the client. Therefore, the income deduction is provided once.

An exception is the situation when the regulations adopted by the broker allow dividends and coupon payments to be withdrawn to a bank account.

Get a tax deduction: step-by-step instructions

The process of obtaining a tax deduction for contributions to an IIS consists of 4 steps:

1. Prepare a package of documents.
2. Fill out the 3-NDFL declaration.
3. Submit 3-NDFL with the required papers attached to the tax service.
4. Expect payment of money.

To apply for a deduction, you must attach to your declaration:

Help 2-NDFL

1. Certificate 2-NDFL confirming receipt of income and payment of tax. You can get it from your employer.
2. Certificate of creation of an IIS. This will not always be an agreement: a number of brokers, for example Sberbank, use a notice.
3. Document confirming the deposit of funds into the account. This can be a cash receipt order or a payment order. You can also use a brokerage report; it reflects all amounts credited to the IIS during its existence.

The fastest way to send documents to the tax service is through your personal account on the website of this organization. All papers are attached as graphic files. The total size of all images cannot exceed 20 MB.

With this form of filing a declaration, there is no need to file a refund application. You can dispose of the overpaid amount of tax and transfer it to your account after the completion of the desk audit.

Procedure for filling out the declaration

To simplify this task, the “Declaration” program is used, which can be downloaded on the Internet portal of the tax service. This service is also available online there. Completing the document comes down to sequentially entering information into 4 key tabs.

The Setting Conditions section requires basic information:

1. Tax office number and OKTMO code. This information can be obtained online in a service created by the tax service. To find it, just enter your address.
2. The adjustment code is used if multiple returns are filed per year. For the first document it is 0.
3. Taxpayer category. You must select your status. For a person interested in receiving a deduction, this is “Other Individual.”
4. Types of income received during the current period.

Filling out the section Setting conditions.

In the “Information about the declarant” section you must indicate:

• FULL NAME.;
• date and place of birth;
• information about citizenship;
• passport details;
• contact number.

No sample is required to fill out. Next to each field it is indicated what information to enter into it.

The “Income received in the Russian Federation” tab should contain information about income for the entire year; the information is transferred from the 2-NDFL certificate. Information is entered for each source of payment separately. Adding a new agent and a new line in the list of transfers made by him is done by clicking on the “+” symbol.

The “Income outside the Russian Federation” and “Entrepreneur” tabs are optional. They are not active unless you indicate the need to fill them in when setting conditions.

The last section, “Deductions,” contains 4 subsections. A person who is interested in deducting an IIS should select the “Investment and losses on the Central Bank” section. After this you need:

• check the box “Provide an investment deduction”;
• indicate the amount deposited into the account in the third field from the top.

At this point, if there are no other grounds for filing a deduction, the preparation of the declaration is completed.

Filling out the Deductions section.

You need to correctly understand what investing is in the 3-NDFL declaration. This section does not require reporting of all purchases and sales of assets.

With this method of acquiring financial instruments, the tax service is not interested in how profitable the trade was until the IIS is closed.

Tax will be withheld from any income from the sale of assets on an IIS with a deduction of the first type. This also applies to those securities for which the purchase agreement was concluded more than 3 years ago. There is no long-term holding benefit when trading with this instrument.

If you have chosen a deduction of the second type and you need to notify the tax service about the amount of income exempt from personal income tax, you must check the box next to the line “Apply deduction from paragraph 3 of paragraph 1 of Art. 219.1 Tax Code of the Russian Federation."

If the person composing the document also has a brokerage account and wants to submit information about the money received with its help in the same document, then this information should be entered in the previous tab dedicated to income.

The next step is to check the declaration. This is done using the button located on the top panel on the right. If, after clicking it, the program confirms that it was filled out correctly, the document can be saved or printed.

Calculation example

Let's take an example of an investor who decides to open an individual investment account for the minimum period allowed to receive benefits and deposits 1 million rubles.

If he decides to apply for a deduction of the first type, then his benefit will be 13% of 400 thousand rubles, i.e. 52 thousand rubles. If you deposit this amount not for one tax period, but divide it into 3 years in the proportions of 400, 400 and 200 thousand rubles, then the income from the personal income tax refund will be 130 thousand rubles. The figures are given based on the condition that the official annual income exceeds 400 thousand rubles.

Let's analyze what benefits can be obtained by choosing a deduction of the second type. Let's carry out the calculation based on the fact that the assets purchased on the IIS allowed us to receive an annual return of 15%. Thus, the total profit for 3 years will be:

(0.15*1 + 0.15*1.15 + 0.15*1.3225) million rubles, or 520,875 rubles.

By applying the second type of deduction, you can save 67,713.75 rubles. If a hypothetical investor annually deposited 1 million rubles into the account, his benefit would be:

0.13 8 (0.15*1 + 0.15*2.15 + 0.15*3.4725) million rubles, or 129,138 rubles.

The above example shows that in such a short time period, a deduction for contributions is preferable.

Hello!

The article is for informational purposes only and is not a guarantee of correct completion of the 3-NDFL declaration to receive a 13% deduction under IIS.

To fill out the declaration in 2018, compared to 2017, there were no special changes in the program:

• IN “Information about the declarant” must be specified contact number .
• In the tab Deductions(clause 9) the amount deposited into the IIS must be indicated in the line: “The amount of deduction provided for in paragraph 2 of paragraph 1 of Article 219.1 of the Tax Code of the Russian Federation (Sheet E2).

2017 has arrived, and a new version of the “Declaration” program appeared on the website of the Federal Tax Service in December last year. I am posting an example of filling out Declaration 3-NDFL for 2016 to receive a deduction for contributions to an Individual Investment Account.

To fill out the data, you will need to take a 2-NDFL certificate from your place of work, and also request a 2-NDFL from the broker if you plan to “pay off” the deduction through another brokerage account (not an IIS). Unfortunately, brokers are in no hurry to issue a certificate at the beginning of the year and delay this process until about March. Therefore, you can wait until the spring to go to the tax office, and if you don’t want to wait, then we fill out the 3-NDFL Declaration based on the available data, and after receiving the 2-NDFL from the broker, we submit the 3-NDFL Declaration again, but with changes and with the number adjustments.

An example of filling out the 3-NDFL declaration in the “Declaration” program.

1. Certificate 2-NDFL (original) from each tax agent (employer, broker, etc.).
2. A copy of the contract for opening an individual investment account.
3. Copies of payment orders for the transfer of funds to IIS, as well as a report on their crediting. If difficulties arise, then an adequate broker can provide you with this set of documents upon call.
4. Completed 3-NDFL declaration.
5. Write an application for tax refund in 2 copies. One will go to the tax office, the other with the signature of a tax service representative remains with you. Ready-made forms are available on the Internet and at Tax Service offices.
6. I recommend printing out the details of your bank account to which the tax will be refunded. Required when writing an application for a tax refund.
7. Create a register of documents submitted for verification to the tax service, in 2 copies. One will go to the tax office, the other with the signature of a tax service representative remains with you.
8. Attach copies of all contracts and copies of documents confirming the purchase of real estate, expenses for education, treatment, etc.

We go to the tax office with all the documents, pull out the token and wait for them to call.

To receive a tax deduction for IIS, we will need a 3-NDFL declaration. You can fill it out yourself or use the service on the Internet.

In the future, as new versions are released, the path to the download link may change. In this case, you can simply search the IFTS website using the keyword “Declaration Program”:

Install and launch the program.

Let's make sure we have on hand:

• Help 2-NDFL
• Passport (if we don’t remember all its details by heart)

The program's start screen looks like this:

As you can see, there is a vertical menu on the left, and by default the topmost item of this menu is active - “Set conditions”. As you fill out the information, we will move through these tabs from top to bottom. For now, let's fill out everything on this tab.

Tab "Set Conditions"

We need to fill in or check the following fields:

How to find the tax office number? Using this link we go to the tax website, to a special section for searching for the details of the Federal Tax Service:

To enter an address, click on the drop-down menu and enter the address:

After confirming with the “OK” button, we will see the search result:

The Federal Tax Service code is what we need. From here we take the code of the municipality (OKTMO).

We return to the program, click on the button and select yours from the list of tax inspectorates:

If this is the first declaration submitted this year, then leave the adjustment number as “zero” (this is true for 99% of cases).

So we filled in:

• Inspection number
• Correction number (default “zero”)
• OKTMO number

Let's check whether the checkboxes and selectors are set correctly and move on to the next tab.

Tab “Information about the declarant”

On the vertical menu on the left, open the “Information about the declarant” tab, after which we will be taken to the page for entering personal data. Fill in all the data:

How to find out your TIN

There are two ways: complex (useful for the future) and simple.

A simple way is to take a 2-NDFL certificate, because we should already have it in our hands (otherwise why would we fill out this declaration), and our TIN is indicated in it:

Another way to find out your TIN is to use the service from the tax service: follow the link and get to the data entry page. Fill them out and click the “send request” button:

After 1-2 seconds we can already see the result:

So, we entered our personal data and TIN into the program.

This is where we need the information we received when we looked for our tax office number. Along with the number, we also received OKTMO - the code of the municipality.

Filling out the information on the “Declarant Information” tab is complete. As you can see, there is nothing complicated. Let's move on to the next tab:

Tab “Income received in the Russian Federation”

Now it’s time to get a 2-NDFL certificate, if we haven’t already done this in the previous step, when we needed to find our TIN. Now we will transfer into the program the data from our 2-NDFL certificate, which we received from the employer (or from several certificates, if we withheld personal income tax in the previous year in several places or for different reasons).

First, we create an account card for the employer (tax agent):

After clicking “+”, a tax agent (employer) card template will appear:

We take all the data for filling out these fields from the 2-NDFL certificate, section “Data about the tax agent”:

In general, of course, it is strange that different concepts are used to denote the same entity in the program and in the certificate: “source of payments” and “tax agent”; this makes it a little difficult for beginners to understand.

We fill out the card with the data from the 2-NDFL certificate and confirm the entry by pressing the “Yes” button:

We will discuss the fate of the “calculation of standard deductions” checkbox below.

Attention! In this TIN and OKTMO card you need to indicate not ours, but the employer! The employer's OKTMO code, which we enter at this stage, may differ from the individual's OKTMO code, which we entered on the “Set conditions” tab.

Attention! You need to transfer data from the 2-NDFL certificate LITERALLY - that is, letter by letter exactly. If you write “Young Promising Company” in the “Name of payment source” field, and in the 2-NDFL certificate it is called “YOUNG PROMISING COMPANY,” then there may be problems.

Standard tax deductions in the 3-NDFL declaration

Now we will discuss the question of how to take into account standard tax deductions (for a child, etc.) in the 3-NDFL declaration and whether it is necessary to tick the box.

Let's look again at our 2-NDFL certificate and find section “4. Standard, social and property tax deductions":

If this column is empty, then when filling out the card of this tax agent (in program terms this is called “source of payment”), we leave the checkbox empty.

If in our 2-NDFL certificate this section is filled out, as in this example:

then you need to tick the box.

If a person works in several jobs, then he will have several 2-NDFL certificates, therefore, there will be several sources of payments, but such a checkbox can only be assigned to one employer (source of payments).

So, after filling out this card, the tax agent or “source of payment” should appear in the list:

A form for entering information will appear:

In this form we need to fill in the fields:

• Revenue code
• Amount of income
• Month of income

We take information from the 2-NDFL certificate:

You will have to repeat entering this information as many times as there are lines in our 2-NDFL certificate.

After entering all the data, we will get something like this:

We compare the final results with what is indicated in the 2-NDFL certificate:

All totals must match! In our example the following coincide:

• total income: 514944
• amount of taxes withheld: 64031

Well, that’s it, we can say that we have almost completed the 3-NDFL certificate. It just requires a few clarifications.

If there are several employers, data must be entered from each 2-NDFL certificate. In this case, in the “sources of payments” field we will see a list of employers for whom we received 2-NDFL certificates and entered data into the program:

Entering data from several 2-NDFL certificates only makes sense if we “don’t have enough” personal income tax to return. If, according to certificates from two places of work, we have already accumulated tax of 52,000 rubles or more, then if we have a third 2-NDFL certificate, this income can no longer be indicated in the declaration.

Now let's look again at the standard deduction (see above). We find that 2-NDFL certificate (if there are several of them), where they are present:

After clicking “+”, we will see a form for filling out data on standard deductions:

We fill in all the fields, and in the end we get a picture taking into account standard tax deductions:

Now on the vertical menu you can move to the next tab “Deductions”.

Deductions tab

Filling out the data here will be very simple. Since we have already entered data on standard tax deductions at the previous stages, we can leave the “Standard” menu item blank:

In the field “Amount of deduction provided for in clause 2, clause 1, art. 219.1 of the Tax Code of the Russian Federation" we enter the EXACT total amount of income to our IIS in the previous tax period (provided, of course, that we want to receive a deduction for the first type of IIS - that is, for the amounts contributed).

If the amount exceeds 400 thousand, then we bet 400 thousand!

If you enter any amount in this field that exceeds 400 thousand, the program will immediately correct it to 400,000 rubles.

Check, print, save

To check our 3-NDFL declaration, you need to click on the appropriate button in the top horizontal menu of the program:

You must check and wait for the confirmation message:

This will allow us to return to editing at any time. Or, if we find a mistake, fix it.

We will only need to print it if we send paper documents to the Federal Tax Service (by mail or during a personal visit). Here and further we will consider the option of sending documents through the website of the Federal Tax Service, without a personal visit anywhere - this is both easier and more convenient, therefore, we do not need to print anything.

Now we save our 3-NDFL declaration in .xml format. This format is very unreadable if you open this file on a computer, but it is in this format that the Federal Tax Service accepts the electronic version of this document:

We select a folder on the computer to save the electronic version of the declaration and receive a message about successful saving:

The file name consists of a long combination of characters and numbers, this is normal. Attention! You cannot change the file name! You will have to leave it on your computer in a folder with exactly that name (you can simply put it in the desired folder, and then name the folder as it should be).

That's all!

So, the whole process takes 20-30 minutes, but as mentioned above, you can order the production of a 3-NDFL declaration on an online service on the Internet:

Next, we will consider using the taxpayer’s personal account on the website of the Federal Tax Service - this is an alternative method of preparing a declaration, which has its pros and cons, however, it is better for inexperienced people to prepare 3-NDFL in the program.

Or ask pressing questions about preparing the 3-NDFL declaration in 2019.

The beginning of 2015 in tax legislation was marked by the emergence of another advantage for residents, we are talking about such a concept as investment tax deduction . How can taxpayers take advantage of the innovation, what category of persons can apply for it, what set of documents is required and what is the procedure for contacting the inspectorate?

The legal regulation of the new regime is enshrined in Article 219.1 of the Tax Code (hereinafter also referred to as the Tax Code of the Russian Federation). This deduction will be especially relevant and interesting to those persons who are engaged in investment activities and receive income from games on the stock exchange and the sale of special property (shares, shares, other securities) on special markets. On the part of the state, the approval at the legislative level of a new type of tax preferences will increase interest in the Russian stock exchange and Russian stock markets.

Types and features of investment deduction for personal income tax

The above-mentioned article of the Tax Code of the Russian Federation gives the taxpayer the right to take advantage of the following tax deductions for personal income tax:

1. In the amount of positive financial result from the sale and/or redemption of securities, which are the “subject of the game” on special markets (exchanges). The main conditions are the duration of ownership of securities, calculated as of the date of conclusion of the transaction - by law it must exceed 3 years (clause 1 subclause 1 of Article 219.1 of the Tax Code of the Russian Federation), as well as the statute of limitations for the acquisition of this property. In this case, the limitation period is calculated after 01/01/2014, that is, property assets acquired by a citizen after the aforementioned date are taken into account.
2. Deduction for contributions: the citizen returns 13% of the amount of cash investments made to an individual investment account (hereinafter also referred to as IIS) during the tax period (clause 1, subclause 2, Article 219.1 of the Tax Code of the Russian Federation).
3. Income deduction: the owner of the IIS receives the entire amount of profit received through operations on this account, without the obligation to pay personal income tax. Exemption from tax is relevant after the expiration of the validity period of the account, calculated by law at 3 years (clause 1, subclause 3, Article 219.1 of the Tax Code of the Russian Federation).

In the meantime, here are the general filling rules:

1. The declaration must be printed on each sheet; the use of black and blue ink is permitted.
   

   
   Important!
   Double-sided printing on sheets is prohibited!

2. When fastening sheets, you cannot allow the loss of barcodes or information on the form itself.
3. Information on the indicators is entered into the declaration from supporting documents (certificates from the employer, payment orders from the bank, etc.).
4. For each indicator there is a separate field consisting of cells.
5. The date is filled in as follows: dd.mm.yyyy. There is a dot between each value.
6. Monetary indicators are indicated in rubles, with the amount rounded to the nearest ruble if the sum of kopecks is more than 50. If less, then kopecks are not taken into account.
7. The form is filled out from left to right.
8. OKTMO code of the municipality (information is in the general OKTMO classifier).
9. At the top of each sheet of the declaration we indicate the TIN, full name (in capital letters, last name in full, the rest in abbreviation).
10. At the bottom of each sheet of the declaration (except for the title page) we place a signature confirming the information.
11. After filling out the form, continuous numbering is indicated (001 and further in order).
12. If the declaration is filled out by a representative, it is necessary to attach the power of attorney to the set of supporting documents.

Calculation example

Example: The citizen made investments during the year in the amount 180 000 rubles His annual income is 540,000 rubles, personal income tax is 70,200.

In this case, the tax benefit will be 180000*13%=23400.

The 3NDFL declaration contains information about both the amount of income and withheld tax, as well as information about the amount of the contribution.

Attention!
Article 78 of the Tax Code of the Russian Federation gives the right to a tax refund within 3 years from the date of payment. Thus, you can return the tax from contributions made in 2017 together with contributions for the next 2 years. This can be done until December 31, 2020.

If you choose an annual return from an IIS, the law does not set a deadline for filing a declaration; this can be done at any time, without negative consequences in the form of fines, etc.

If a citizen uses his account for the purpose of operations for games on the national stock exchange, then he will be able to receive his tax benefit no earlier than 3 years after opening an IIS.

In this case, the procedure will be simplified; the following actions and documents will be required:

1. A certificate from the tax office, which will document that the citizen has not previously received an investment tax deduction, and also that there are no other agreements on IIS.
2. The certificate is presented to the tax agent (broker or bank), who, in turn, cashes out all funds from the account accumulated during this period, without paying personal income tax. The citizen receives his net profit.

Investment tax deductions in 2017 motivate citizens to join the ranks of novice investors and stimulate interest in IIS.

3NDFL declaration - how to fill out to receive an investment tax deduction

The owner of an individual investment account has the right to choose one of two tax deductions:

1). The deduction for contributions allows you to receive an annual deduction from funds contributed to an IIS during the tax period, but not more than 400,000 rubles. The refund is made from the tax withheld at a rate of 13% (except for dividends) for the specified tax period. In 2017, the annual threshold for depositing funds into an IIS for the tax period was increased from RUB 400,000. up to 1 million rubles (Federal Law dated June 18, 2017 No. 123-FZ). However, the amount of the IIS deduction “for contributions” has not been changed.

2). The income deduction involves exemption from personal income tax for positive financial results obtained from transactions with securities and derivative financial instruments on an individual investment account. The deduction is provided when closing an individual investment account after at least 3 years from the date of conclusion of the agreement (clause 4 of article 219.1 of the Tax Code of the Russian Federation).

Required documents to receive a deduction for contributions

To receive a deduction, an individual must submit a 3-NDFL declaration and attach the following supporting documents to it: Is it worth opening an IIS?

Certificate 2-NDFL. You should request it from your tax agent (employer, broker) by submitting an appropriate application. Another document that confirms the payment of personal income tax for the tax period to the budget (when selling an apartment, car, garage, currency, etc.);

Application for accession to the regulations (agreement on maintaining an individual information system). At Otkritie Broker, when opening an IIS, the client is given a copy of the application for accession to the regulations. This document confirms that the IIS has been opened.

Documents confirming the transfer of funds to the IIS: brokerage report for the year, which can be requested from the broker, and a payment order, which should be requested from the bank;

Application for return (Appendix No. 8 to the order of the Federal Tax Service of Russia dated February 14, 2017 No. ММВ-7-8/182@).

Form and deadlines for submitting the declaration

The declaration must be submitted in the prescribed form. That is, each year has its own declaration form. For example, for 2016, the 3-NDFL declaration should be submitted in an updated form (form approved by order of the Federal Tax Service of Russia dated December 24, 2014 No. MMV-7-11/671@, as amended by order of the Federal Tax Service of Russia dated October 10, 2016 No. MMV-7- 11/552@). If the declaration is not submitted in the established form for a specific tax period, then the declaration will be refused.

In order to receive the deduction, the deadline for filing a return no later than April 30 does not apply. The declaration can be submitted at any time during the entire year following the reporting year, or within 3 years. For 2016, you can submit a declaration in 2017, 2018 and 2019. However, in the case when the declaration combines both items (tax deductions and the income part), then the deadline for submission is set - no later than April 30.

The declaration is submitted to the tax office at the place of registration (letter of the Ministry of Finance of Russia dated 04/02/2015 No. 03-04-05/18211):

• in electronic form;
• in paper form: in person, through a representative with a notarized power of attorney, by mail (clause 4 of article 80 of the Tax Code of the Russian Federation).

Filling out the declaration electronically

The easiest and fastest way to submit a declaration is to submit it through the “Taxpayer Personal Account for Individuals” on the website of the Federal Tax Service of Russia. This service allows you to fill out a declaration online and submit it electronically or upload a completed online declaration to a file for further printing and submission to the tax authority on paper.

First, you need to open the website of the Federal Tax Service of Russia nalog.ru and enter the “Personal Taxpayer Account”. When entering your personal account, in the top menu you should select “Income Tax”, then you need to go to the first section “3-NDFL” and immediately click on “Fill out/send the declaration online”. In the window that appears, you need to go down and click the “Fill out a new declaration” button.

To start filling out a new 3-NDFL declaration online, you must select the year for which it will be submitted. In the example, we will claim a deduction for IIS for 2016. Select the desired tax period and click “Ok”. The form of the declaration depends on the choice of tax period.

The program will redirect you to the initial page for filling out the declaration. As you fill out each field, automatic prompts will appear on the right side.

To fill out the declaration you will need:

Passport

Bank details

After filling out your personal data, go to the “Income” tab by clicking the “Next” button. In our case, for 2016, the taxpayer received only the salary from which the employer withheld tax. Tax payment is confirmed by a 2-NDFL certificate.

By default, the program immediately prompts us to indicate income, which is taxed at a rate of 13%. Click the “Add income” button and in the window that appears, transfer the data from the 2-NDFL certificate.

Rice. 1. Filling in the data in the “Data” section

Rice. 2. Filling in the data in the “Income” section

Click the “Next” button and go to the “Deductions” section. In it, select the “Securities” tab. Check the box “Provide securities and investment deductions.” In the last field “Deduction amount” we indicate the amount of funds contributed to the IIS during 2016. Its size can be found in the broker's annual report.

Rice. 3. Filling out the data in the “Deductions” section

The “Results” tab reflects the annual salary in the amount of 540,000 rubles. The tax base is calculated taking into account funds deposited into the IIS of 140,000 rubles. = (540,000 rub. - 400,000 rub.). The total amount of tax calculated for payment is 18,200 rubles. = (RUB 140,000 * 13%). The budget must return 52,000 rubles. (RUB 70,200 - RUB 18,200).

Rice. 3. Filling in the data in the “Results” section

The program offers us two options: either print the declaration and submit it in paper form to the inspectorate, or generate a file to send electronically.

If we choose the latter option, then the next action will be to attach photographs or scans of supporting documents to the declaration.

To send the declaration and accompanying documents to the inspection, either a key for an enhanced qualified electronic signature or any of two options for an enhanced unqualified electronic signature, which can be downloaded directly from your Personal Account, must be installed on your computer by following the link. The service provides the opportunity to set one of two electronic signature options:

• the electronic signature key is stored on the workstation;
• The electronic signature key is stored in the protected system of the Federal Tax Service of Russia.

After confirmation, you can sign documents with an enhanced non-qualified electronic signature. To do this, enter the password to access the certificate and click the “Submit” button. After this, the declaration cannot be edited.

In addition to sending 3-NDFL, to make a refund, you need to fill out and send an application in the same way; to generate it, follow the link “Return Applications”.

The documents have been sent. After confirmation from the inspection that the declaration has been accepted, a desk audit is carried out. The duration of this inspection is no more than 3 months. Based on its results, the inspectorate will have one month to refund the tax.