3.1. The title page consists of pages 001 and 002, which are filled out by the taxpayer (taxpayer’s representative), except for the section on page 001 “To be filled out by a tax authority employee.”

3.2. When filling out page 001 of the Title Page, indicate:

1) correction number.

When submitting the initial Declaration to the tax authority, the “adjustment number” details are entered “0--”; when submitting an updated declaration, the “adjustment number” is indicated, reflecting which updated declaration is being submitted to the tax authority (for example, “1--” , "2--", etc.);

2) reporting tax period - indicates the calendar year for which the Declaration is submitted;

3) tax authority code - indicate the code of the tax authority at the place of residence in Russian Federation(in the absence of a place of residence in the Russian Federation - at the place of stay) of the taxpayer to whom the Declaration is submitted;

The tax return filled out in form 3-NDFL has many nuances. One of them is the correction code. This is a special field located on title page this document. And this point raises a question for many. Therefore, we will tell you in detail, what is this - adjustment number in 3-NDFL.

Attempt No....

There's really nothing complicated about it. Using this number at the tax authority, inspectors will be able to understand what kind of reporting it is from a particular person - primary or updated.

But the problem may be that tax authorities simply get confused in several similar documents. Especially if there are several updated versions. And then the payer runs the risk that they will choose as a basis the declaration that he or she needs. That is why it is necessary adjustment number in the 3-NDFL declaration.

What to indicate in the initial declaration

According to the order of the Federal Tax Service of Russia, the adjustment code must be entered in the form “No.–”. That is: “1–”, “2–” and so on.

But in this case, the payer has a logical question whether it is necessary to write something in the very first declaration.

Answer: it is necessary! Since according to the rules, all points of the document must be completed.

If you are submitting a declaration for the first time in a year, then in the column in question you need to enter the code “0–”. Accordingly, the first refined option will be numbered “1–”, the second – “2–” and so on.

In law, adjustment of the 3-NDFL declaration can be done as many times as you like. The main thing is that the final version should indicate all income that is subject to tax and the reasons for returning part of its amount from the budget, if any.

Do I need to submit an updated declaration?

Some payers believe that it is not necessary to specify the amounts in tax return, if the document has already been sent to the inspection. This is not entirely true. A revised version must be drawn up if errors were made in the original version that led to a reduction in the amount of personal income tax. This is stated in Article 81 of the Tax Code. IN otherwise controllers may consider that a person is deliberately breaking the law. And this entails, at a minimum, a fine. Also see "

Filled out by both ordinary citizens and individual entrepreneurs. They are all payers income tax. But there are exceptions here too. Entrepreneurs do not pay personal income tax if they switch to special modes taxation (USN, UTII, Unified Agricultural Tax, etc.) and, accordingly, do not file an income tax return.

Citizens on whose income taxes are withheld by employers (tax agents), with the exception of those claiming tax deductions, also draw up a personal income tax return. In this article we will look at how to fill out the 3-NDFL declaration, how and when to submit it to the inspectorate.

The procedure for filling out the 3-NDFL tax return

The declaration in form 3-NDFL is filled out by the taxpayer independently, with the exception of the section on the right side of the title page, which is filled out by a tax authority employee. The declaration is drawn up in two copies, one of which remains with the tax authority, the other, with a mark from the Federal Tax Service, remains in the hands of the taxpayer. Since, along with the declaration, the taxpayer provides copies of documents to the tax authority, it is advisable to draw up a register of transferred documents, in which all attachments to the declaration are listed. A blank form of such a register can be provided by an inspectorate employee. The declaration form can be filled out by hand, or you can fill out the declaration on a computer and print it out. Each page of the return must be signed by the taxpayer.

Note! The declaration can be filled out only on one side of the sheet; printing the forms and the declarations themselves on two sheets is not allowed. Unspecified corrections, erasures, and the use of correction fluid are prohibited.

The declaration itself consists of a title page, consisting of several pages (from sheet “A” to “I”), and sheets of appendices. The number of application sheets is determined by the taxpayer independently, depending on the characteristics of the sources of income and the right to benefits.

The title page is filled in with the personal data of the taxpayer and the final tax calculation data. The taxpayer indicates his full name, TIN if available, registration address, tax period - the year for which the declaration is submitted (code tax period– “34” is already indicated on the declaration form itself). The declaration indicates the number of pages on which it is compiled and the number of pages of documents attached to it.

On this sheet you must indicate the tax authority code. It is better to find out in advance, even if the taxpayer filed a declaration last year and uses its data to fill out new declaration. Constantly occurring reorganizations in the tax service lead to the fact that territorial inspectorates are enlarged, and accordingly they are assigned new codes.

Please note: today the declaration form approved by Order of the Federal Tax Service of Russia dated December 24, 2014 No. MMV-7-11/671@ is used.

The declaration is completed in Russian. All monetary indicators are indicated in rubles, with the exception of income whose sources are outside the country. The personal income tax amount is indicated without kopecks. All figures are rounded in accordance with mathematical rounding rules.

Taxpayers in 3-NDFL indicate the following information:

• received in reporting period income,
• sources of income payment,
• property, social, standard and other deductions,
• tax amounts withheld by tax agents,
• amounts of advance payments,
• amounts of tax to be paid or refunded.

Since the tax return has practical significance - determining the amount of taxes to be paid to the budget or refunded to the taxpayer, it is not necessary to indicate in it income that is not subject to taxation or income for which tax was withheld by the tax agent. The exception is cases when a declaration is submitted for the purpose of returning personal income tax previously paid by the taxpayer (in the case of a tax deduction).

The following documents serve as the basis for filling out 3-NDFL:

• 2-NDFL certificates, which are obtained from tax agents,
• payment, settlement and other documents confirming the amount of income.

To make it easier to understand how to fill out the 3-NDFL declaration, you need to know what it looks like. Completed samples can be found in the operating room tax office and online. You can find out what the 3-NDFL declaration looks like on our website from the completed example:

Sample form based on the results of 2016 (to be completed in 2017)

The 2016 personal income tax declaration has the following application sheets:

• Sheet “A”, which is filled out by most taxpayers individuals, applies if you receive income in the Russian Federation,
• Sheet “B” is applied if the sources of income are located abroad,
• Sheet “B”, it is filled out by individual entrepreneurs and private practitioners, it is mandatory for notaries, lawyers, etc.,
• Sheet “D”, indicates income on which tax is not levied,
• Sheets “D1” and “D2” are used when determining property tax deductions for the purchase and/or sale of real estate,
• Sheets “E1” and “E2” are used when determining social and standard tax deductions,
• Sheet “G” is used to determine professional tax deductions and deductions for the sale of shares in capital commercial organizations, as well as the assignment of rights of claim under shared construction agreements,
• Sheet “Z” and four sheets of continuations to it are used if the taxpayer made transactions with financial instruments and securities,
• Sheet “I” and the appendix to it, income is calculated from them if the taxpayer took part in investment partnerships (this is a new sheet of the declaration, appeared in 2015).

Sheet “A” of personal income tax declaration 3 is of key importance. It reflects the income received by the taxpayer in reporting year from sources in the Russian Federation. Not by chance this sheet marked with the first letter of the alphabet - “A”, this sheet is most often found in submitted declarations. In this sheet you must reflect your income for each of the existing tax rates(9, 13, 30, 35%) and for each source of income. To fill out information about the source of income, you need to know its tax identification number, checkpoint, OKTMO code - settlement in which he is located. If you fill in the information about cash received from the tax agent’s employer, specified information can be taken from the certificate in form 2-NDFL, which the taxpayer is required to provide to the employer’s accounting department.

Please note: Income from business activities, taxed at a rate of 13% interest, is reflected in sheet “B”.

Methods for filing a 3-NDFL declaration:

• As before, the declaration can be submitted in person or through a representative at the tax office. The advantages of this method are the ability to get advice from a specialist on the spot and return after making the necessary corrections.
• Postal service. In this case, the letter must be registered with an inventory included.
• Via telecommunication channels. This method is more suitable for entrepreneurs, since it is necessary to enter into an agreement with a specialized electronic document management operator and issue an electronic signature.
• You can also send a declaration to the inspectorate using “ Personal account taxpayer." Since July 1, 2015, this right has been enshrined in Tax Code RF. From the previous method, sending via an interactive service tax service differs in that the taxpayer does not need to enter into an agreement with a specialized telecom operator. At the same time, the need to formalize enhanced digital signature remains.

Adjustment

Cases when a taxpayer makes a mistake when filling out a personal income tax return are not uncommon. Tax legislation, for such situations, it is possible to adjust a previously submitted declaration. Such a corrective declaration is called an updated declaration. In order to distinguish the newly filed, clarifying declaration from the one that was submitted previously, it is necessary to enter the correction number in the corresponding details of the document. The personal income tax return submitted for the first time has the value of the “adjustment number” detail: “0”. Subsequently adjusted declarations have the corresponding value starting with “1”. For example: “1”, “2”, and further depending on the inattention of the taxpayer.

Note! Tax return forms change periodically. The amended tax return must be filed on the form that was in effect at the time the original return was filed.

Submission deadlines

The deadline for submitting the 3-NDFL declaration to the tax authority depends on whether there is an obligation to submit the declaration to tax authorities. So the general deadline for submitting 3 personal income taxes is April 30 of the following reporting year. Foreigners working in Russia under a patent must file a declaration if they leave the country before the end of the tax period in situations where the amount of tax to be withheld from their income exceeds the amount of advance payments made.

Citizens claiming tax deductions can submit returns throughout the year. At the same time, due to the nature of the work of the tax service, it is recommended to submit such a declaration in the first working days of January. Such a need may arise if the taxpayer simultaneously applies to receive a notification from the Federal Tax Service about the provision of a deduction at the place of work. In this case, the declaration is submitted simultaneously with the application to the tax office.

Liability for violation of deadlines for submitting a reporting document is provided in the amount of five percent of the tax amount for each month of delay. Minimum amount fine – 1000 rubles, maximum limit 30 percent.

There are often situations when individuals find errors in previously filed 3-NDFL tax returns.
In this case, depending on the errors detected, the taxpayer may have either the obligation to submit a clarifying tax return or the right to:

• the obligation arises if identified errors lead to an understatement of the tax base, that is, at one time the tax was calculated (and, possibly, already paid) in smaller size than necessary;
• the right arises in all other cases.

The above rule is suitable for declarations filled out not only for the purpose of declaring any income, but also for the purpose of obtaining tax deductions.

For example, an individual filed a tax return for 2015 in order to receive property deduction, but forgot to reflect one more income, from which personal income tax was also withheld. Thus, an individual has the right to submit an amended return if he also wants to include this income in the calculation and return the income tax paid on it.

Features of filling out and submitting the updated 3-NDFL declaration:

1. An updated declaration is essentially the same declaration, only with correct data and without errors. In other words, filling out such a declaration does not mean filling out and submitting only some separate sheets in which errors were discovered and corrected. This means again, but without errors.
2. By general rule, if, for example, in 2017 an error was identified on the declaration for 2014, then the updated declaration must be made in the form that was in force in 2014.
3. On the title page of the declaration there is a field “Adjustment number”. If a taxpayer submits a clarifying return for a particular year for the first time, then “1--” is entered in the cell. Let us remind you that in the primary declaration (not specified), the entry “0--” is entered in this cell.
4. The declaration can be filled out either by hand or on a computer. It is necessary to attach documents that “explain” why the individual is filing an updated declaration, explanatory note, as well as an application for personal income tax refund(if necessary).
   Previously submitted documents do not need to be attached, with the exception of certain cases:
   - if the previously submitted documents were originals and were later returned to the taxpayer;
   - if previously submitted documents were lost by the inspection (due to force majeure circumstances).
   Also, if previously submitted documents were copies, then the inspector has the right to ask for the originals for verification.
5. The declaration is submitted to the inspectorate at the place of residence. This can be done in person, by mail, through a representative, via the Internet, or through the taxpayer’s office. The deadline for filing a declaration is any time. After an individual has submitted a clarifying declaration, the errors are considered corrected.
6. If, based on the results of the declaration, it turns out that at one time it was underestimated the tax base, thus the personal income tax was not calculated and paid in full, then the tax office will send the individual a notice of payment of the tax, as well as fines and penalties.

Filling out tax returns is not a very simple or interesting process. However, this must be done. When preparing the 3rd personal income tax return, everyone is faced with the need to indicate the adjustment number. This column is located on the title page of the declaration and raises many questions. Especially many questions arise for those who fill out the declaration for the first time. Let's figure it out further. what to write the adjustment number in 3 personal income tax and what it is in the income declaration.

In fact, there is nothing scary or scary about adjustment codes. Using the completed number, a tax officer will be able to find out:

• You submit an initial or updated declaration;
• If specified, then which one?

It often happens that after submitting the declaration, new data appears or the filer remembers that he did not indicate any information. For example, source additional income. Or it turned out that a citizen can get tax deduction.

The fact is that “clarifications” are sent by mail after the primary declaration, but they all arrive at approximately the same time, which means that tax agents need to understand which document to consider. Otherwise, the wrong declaration will be analyzed. To prevent such errors there is adjustment number 3 personal income tax.

What adjustment number should I indicate in the primary declaration?

You may often be faced with the question of how to find out the 3rd personal income tax adjustment number. Everything is very simple. If the declaration you are sending is primary, then the code 0-- is placed on the title page, then according to the rules of the adjustment number: 1,2,3,4, etc. But you should not leave the field empty in the first declaration, otherwise the document will be invalid.

You can make adjustments to the declaration as many times as you like - this is not prohibited, the most important thing is that latest version all sources of income were indicated, as well as the reason for issuing the deduction.

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How to correctly fill out the 3rd personal income tax declaration

There are many portals on the Internet that allow you to fill out a declaration form for free online. The most reliable way is to use the official website of the tax service. After going to the appropriate section, you must select the declaration of the year that you want to declare.

After clicking “download” it will be installed on your computer.