Personal income tax, as a rule, is paid automatically - it is withheld from wages. But in some cases, individuals must independently calculate the amount of tax and submit to the tax authority a declaration on personal income tax (form 3-NDFL).

On January 1, 2019, the 2019 declaration campaign started, which means that individuals need to report on income received in 2018 until 30.04.2019.

We remind you that you should submit a 3-NDFL declaration:

• when receiving income from the sale of property (for example, an apartment that was owned for less than the minimum period of ownership), from the sale of property rights (assignment of the right to claim);
• when received as a gift real estate, Vehicle, shares, shares, shares from individuals who are not close relatives;
• upon receipt of remuneration from individuals and organizations that are not tax agents, on the basis of concluded agreements and agreements of a civil law nature, including income from property lease agreements or lease agreements for any property;
• upon receipt of winnings from lottery operators, distributors, organizers of gambling held in a bookmaker's office and sweepstakes - in the amount of up to 15,000 rubles, as well as from organizers of gambling that are not related to bookmakers and sweepstakes;
• when receiving income from sources outside Russian Federation.

Income received in 2018 must also be declared individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices and other persons engaged in private practice.

At the same time, the presentation tax return does not mean that the tax must be paid immediately. The tax payable calculated in the declaration must be paid no later than July 15, 2019.

For citizens who submit a tax return for 2018 solely for the purpose of obtaining tax deductions for personal income tax (standard, social, investment, property when buying a home), the deadline for filing a declaration - April 30, 2019 - does not apply

Such declarations can be submitted at any time throughout the year, without any tax penalties.

At the same time, a taxpayer who declared in the tax return for 2018 both income subject to declaration and the right to tax deductions must submit such a declaration within the prescribed period - no later than April 30, 2019.

Please note that the penalty for failure to submit the declaration on time is 5% of the tax amount not paid on time for each month, but not more than 30% of the specified amount and not less than 1,000 rubles.

Penalty for non-payment of personal income tax - 20% of the amount of unpaid tax.

To fill out the 2018 income tax return, it is most convenient to use the special computer program "Declaration", which is freely available on the website of the Federal Tax Service of Russia and will help you correctly enter data from documents, automatically calculate the necessary indicators, check the correctness of the calculation of deductions and the amount of tax, and will also generate a document for submission to the tax authority.

Also, users of the service can fill out a personal income tax return online in an interactive mode without downloading a filling program with the possibility of subsequently sending a generated declaration signed by an enhanced unqualified electronic signature (which can be downloaded and installed directly from " Personal account”), as well as a set of documents attached to the tax return to the tax authority in electronic form directly from the website of the Federal Tax Service of Russia.

Almost all individuals - residents of the Russian Federation - are payers of personal income tax. Non-residents will also be payers of personal income tax, if the sources of their income are located on the territory of the Russian Federation. Personal income tax is levied on employees' wages, dividends, income from the sale of expensive property and other economic benefits in cash and in kind.

Personal income tax is one of the few taxes for which taxpayers have the right not to submit a declaration to the fiscal service. In some cases, a declaration in form No. 3 of personal income tax (or, more simply, declaration 3 of personal income tax) is provided by the taxpayer to the tax authorities; in others, it is not. About when an individual, including an entrepreneur, needs to file a 3-NDFL declaration, when this can be avoided, how it is filled out and when it is submitted, we will tell in this article.

When and by whom is the declaration of 3 personal income tax submitted

Not in all cases, the fiscal officer will accept the declaration provided by the taxpayer. A citizen will be denied acceptance of documents in the following cases:

• non-submission by the taxpayer, when submitting the declaration, to the employee of the tax authority, an identity document,
• non-submission by the trustee of the taxpayer, when submitting the declaration, to the employee of the tax authority, documents confirming his authority,
• submission of a declaration of 3 personal income tax not in the prescribed form,
• the absence in the tax return of the signature of the taxpayer or his representative, in case of submission of the declaration in paper form,
• the absence, required by law, of an enhanced qualified electronic signature in the case of filing a declaration via the Internet.
• submission of a declaration not to the tax office, whose competence includes the adoption of the declaration.

Deadlines for submitting a 3-NDFL declaration

The deadline for submitting a declaration of 3 personal income tax is April 30 of the year following the reporting one. An exception is provided for foreign citizens working on the basis of a patent and persons claiming tax deductions.

Accordingly, a voluntary personal income tax return is submitted in order to receive a tax deduction. Taxpayers applying for tax deductions(other than the standard ones provided by the employer) can file a 3-personal income tax return at any time.

The declaration form 3-NDFL can be downloaded on the website.

Video - "Filling out the 3 personal income tax declaration"

Declaration 3-NDFL is submitted to the tax office at the place of residence of the taxpayer, as indicated in the current Tax Code of the Russian Federation. It is possible to submit a declaration at the place of temporary registration only if the individual does not have a permanent residence permit, however, this option requires timely registration with the appropriate department of the Federal Tax Service.

To date, there are several ways to submit a 3-NDFL declaration to the tax office:

• Personal surrender;
• Registration via the Internet;
• Sending by mail with a valuable letter.

Personal submission of the declaration

In this case, the taxpayer must personally visit the tax office and give the documents to the inspector. The advantage of this method is the ability to make the necessary changes and add missing papers immediately after the tax inspector checks the package of documents. The disadvantages include the expenditure of time and effort, the likelihood that the inspector may require additional paperwork or refuse to accept the application and declaration.

Sending a package of documents by mail

If the taxpayer cannot visit the tax office, then he can send all the necessary papers by mail. Pluses this option can be called formal communication with tax authorities and saving personal time. Documents are sent by valuable letter with an enclosed inventory. An inventory is drawn up in two copies, one of which remains with the postal worker, and the second is handed over to the taxpayer.

Making a declaration online

You can use this option only if the individual has an electronic signature. You can buy it at the certification center when you personally visit it and deposit a certain amount, which is subsequently paid every year.

Submission of a 3-NDFL declaration for another person

A declaration in the form of 3-NDFL for another person can be submitted only if he has a notarized power of attorney in his hands. An exception may be those cases where individual is the official and legal representative of this citizen. Signatures on the inventory and papers remain the main requirements.

Declaration of income is the duty of a citizen. For citizens working for an organization or entrepreneur, this process is facilitated. All the work for him is done by the tax agent, that is, the accounting department of the enterprise. Wage 13% is charged and deducted and paid from it. In all other cases, income tax is paid independently.

3-NDFL - a form of a tax return for personal income tax. To be completed by the taxpayer, an individual or entrepreneur who has chosen. 3-NDFL is submitted on forms or electronically, in person or through a representative.

Filling out the documents is not easy and responsible. To do this, you can use the free service of the Federal Tax Service or an organization that provides paid services in this domain.

Who must file 3-personal income tax

To declare income on this form are required:

• Individual entrepreneurs, that is, individuals engaged in entrepreneurial activities without registering a legal entity.


• Notaries and persons engaged in other private practice.


• Residents who receive income outside the Russian Federation.


• Individuals who received income in the course of civil law relations, without withholding personal income tax.


• Individuals who wish to exercise the right to property or social.

Forms and types of filing a declaration

3-NDFL is filled in in two ways: manually or using special programs.

Manually, data is entered on forms with a barcode. For all regions of the Russian Federation, documentation of a general sample, so you can take blank sheets for a declaration for free at any branch tax office.

Programs for filling are varied. There is an official version, located on the official website of the Federal Tax Service in the "Electronic Services" section. By filling in the appropriate fields, you can get rid of the need to carry out basic calculations. Intermediate calculations are performed by elementary addition and subtraction.

The first two pages - information about the declarant, are filled in by all taxpayers. The rest of the digital and alphabetic sheets - depending on the information.

The declaration is submitted in person, through a representative, or remotely. The representative of the taxpayer must have a notarized document. Remotely - by mail, by registered mail with notification and inventory. Or in electronic form, with an electronic signature.

The place of presentation of 3-NDFL and the accompanying package of documents is the district inspection at the place of residence.

Deadlines for filing 3-NDFL, fines

The income statement must be submitted by April 30 of the year following the reporting year. That is, when selling an apartment, if an obligation to pay tax arises, 3-NDFL must be issued before the end of April.

In the case of filing a declaration in order to receive a deduction, the period is not limited, that is, this can be done within 3 years prior to the occurrence of circumstances giving the right to a deduction.

For late submission of data in the form 3-NDFL, the taxpayer faces a fine in the amount of at least 1000 rubles. For late payment of assessed taxes, in accordance with Art. 123 of the Tax Code of the Russian Federation, the personal income tax penalty is 20% of the unpaid amount.

Submission of a declaration of 3 personal income tax for individual entrepreneurs for 2017 is mandatory in cases established by law. The Tax Code of the Russian Federation contains 3 grounds for its delivery by an individual entrepreneur:

• Conducting activities under the general taxation regime;
• Application of an individual entrepreneur on a special regime (USN, UTII, ESHN and Patent) of a tax deduction;
• Receipt of IP income from the sale of property that was not used in business activities.

The timing and procedure for submitting reports depends on which of the indicated grounds the declaration is submitted. Let's take a quick look at each of the reasons.

IP on OSNO

The submission of reports in accordance with form 3 of personal income tax for IP on OSNO for 2017 is an obligation established by tax code. At the end of each year, all entrepreneurs pass annual reporting for personal income tax with the amount of tax payable to the budget. The declaration is submitted within the time strictly established by law, the violation of which threatens the individual entrepreneur with a significant fine.

IP on the simplified tax system, UTII, PSN or ESHN

Does an IP 3 personal income tax return when you are on special treatment taxation? Despite the fact that the Tax Code exempts special regime entrepreneurs from the obligation to submit an income tax return, in a number of cases they are required to do so. For example, when selling property that was not used in business activities or receiving income that is not subject to the selected taxation regime.

Why in the sale of property not used in the activity? Income received from the sale of property used for profit, IP includes in tax base to calculate tax. When selling property that did not use the declared IP in the activities during registration, the income is subject to personal income tax in the manner established by the Tax Code of the Russian Federation.

At the same time, please note that when selling property that has not been used in business activities and is owned by an individual entrepreneur for more than three (in some cases, five) years, the obligation to submit reports disappears.

Form 3 of personal income tax for individual entrepreneurs for 2017 () should be relevant for the period for which it is submitted. Submission of a declaration in an outdated form will result in a refusal to accept it and, in some cases, to miss the submission deadline.

An individual entrepreneur in a special regime has the right, as an individual, to apply for a deduction for the expenses incurred for the purchase or construction of housing, payment for treatment or education, life insurance costs, etc. But at the same time, he can declare a deduction only if, in reporting period he had taxable income.

For example, in parallel worked on employment contract and received a salary from which the employer paid income tax to the budget. If an individual entrepreneur does not have other income, except for those received as part of conducting activities in a special regime, he cannot declare a deduction.

Submitting a declaration when deducting a deduction is a right, not an obligation, of an individual entrepreneur and therefore does not have a time limit for submission, as is the case with individual entrepreneurs on OSNO and entrepreneurs who received income from the sale of property. Having answered the question of whether an individual entrepreneur needs to submit 3 personal income tax, let's move on to the features of submitting and filling out income tax reports.

3 personal income tax for individual entrepreneurs: due dates in 2018

As mentioned above, limited deadlines for reporting on income tax are established for entrepreneurs under the general taxation regime and entrepreneurs who have received income from the sale of property not used in entrepreneurial activities.
Individual entrepreneurs on special regimes who submit a declaration for the purpose of obtaining tax deductions are not limited by time frames and can submit it at any time.

The deadlines for submitting 3 personal income tax for individual entrepreneurs depend on the basis for reporting:

• According to the results of the reporting period;

Individual entrepreneurs operating on OSNO and entrepreneurs who have received the above income are required to report no later than April 30 of the year following the reporting year. If the deadline falls on a weekend or holiday, it is moved to the first business day. In 2018, there will be no postponement of the deadline, therefore, for 2017, individual entrepreneurs are required to submit a declaration no later than April 30, 2018.

• When an IP is deregistered.

3 Personal income tax upon closing an IP is submitted no later than five from the date of deregistration (entering information into the EGRIP).

Filling out 3 personal income tax for individual entrepreneurs

The procedure and features of filling out income tax returns depend on the reason for reporting:

• When conducting activities within the framework of the OSNO;
• When claiming an IP deduction;
• When receiving income from the sale of property that was not used in business activities.

At the same time, it should be noted that an individual entrepreneur on OSNO has the right to indicate in the declaration the deductions provided for both for ordinary citizens and exclusively for individual entrepreneurs.

How to fill out 3 personal income tax IP in the general mode

If the declaration is submitted by an entrepreneur in the general mode, who does not claim any deductions, except for professional ones, he fills out the following sheets: Title, Sections 1 and 2, Sheet B. It is better to start filling out the reporting in the reverse order, starting from sheet B and ending with the title page.

Table No. 1. Features of filling out sheet B

Line number (columns)	Input data	A comment
010	1	IP indicate only the value "1"
020	Main OKVED code	Please note that the code is indicated in accordance with the new OKVED classifier (NACE REV. 2)
030	The amount of income received for the year for each type of activity	If the IP is tax period income was received from various activities, he fills out sheets B by the number of activities
040	The total amount of expenses declared as part of the professional deduction
050-090	Detailing of expenses by groups
100	Spending within the limit	The specified line is filled in if the IP has decided to take into account the costs not in full amount, but according to the norm. As a rule, this type of professional deduction is declared if there is no documentary evidence of expenses or if the application of a professional deduction according to the limit is more profitable than accepting expenses in the actual amount of expenses. When applying the specified type of professional deduction, expenses are calculated according to the formula: Income (line 010) x 20%
110	Total income from all activities
120	The amount of the deduction	If the deduction is claimed in the full amount of the cost of doing business, then the value from line 040 is indicated, if in the amount of the established limit, then from line 100
130	The amount of accrued advances, according to notifications received from the tax inspectorate	If advances are paid in the amount specified in the notice, then these lines will be equal to
140	Amount of paid advances
150-180	-	In most cases, IP on OSNO does not fill in the indicated lines

Table No. 2. Features of filling out Section 2

Line number (columns)	Input data	A comment
001	13%
002	1, 2, 3	For this line, the individual entrepreneur must indicate the type of income received: 1 - if dividends are received; 2 - when income is received from controlled foreign organizations; 3 - for all other income. In most cases, IP on OSNGO on the specified line indicate the value "3".
010	The amount of income, both taxable and not
020	The amount of income not subject to income tax
030	The total amount of income subject to taxation	Defined as the difference between lines 010 and 020
040	Total amount of tax deductions	The amount of professional and other (if any) types of deduction is indicated
050	Not filled
051	Amount of profit from controlled foreign entities
060	Tax base for personal income tax	(Pg. 030 + 051) - Pg. 040
070	Calculated amount of personal income tax	Page 060 x 13%
080-090	Not filled
091	Amount of paid sales tax	The value of this line must not be greater than the value of line 070
100	The amount of advances paid during the year
121		Page 070 - 091 - 100
122	Patent cost	If an individual entrepreneur combines OSNO and PSNO, in this line he indicates the amount of the paid patent. Also, the specified line is filled in by individual entrepreneurs who have lost the right to use the PSN and submit personal income tax returns for the period for which the right to a patent was lost.
130	The amount of personal income tax payable to the budget
140	Amount to be refunded from the budget

In section 1, the IP indicates:

• On line 010 - code of the reason for submitting the declaration (1 - payment of tax to the budget, 2 - refund from the budget and 3 - when submitting "zero reporting");
• Line 020 and 030 corresponding CSC codes and OKTMO;
• On line 040 - the amount of tax payable to the budget;
• On line 050 - the amount to be returned.

How to fill out a 3 personal income tax declaration for individual entrepreneurs in a special regime when claiming tax deductions

Regardless of the type of the claimed deduction, the Title Page, sections 1 and 2, must be filled out.

• Sheet D1 is filled out upon application property deduction when buying an apartment or building a house;
• Sheet E1 - when applying for social and standard deductions;
• Sheet A - is filled out if the deduction is declared by an individual entrepreneur on a special regime for income received outside the indicated regimes (for example, under an employment contract).

3 personal income tax: what sheets to fill out as an individual entrepreneur when selling personal property

When selling IP property that is not used in business activities, Sheets are subject to completion: Title, A, D2, Sections 1 and 2.

3 personal income tax for individual entrepreneurs for 2017: sample filling

Consider a sample of filling out a declaration of 3 personal income tax for IP on OSNO for 2017. Initial data:

• IP Semenov Nikolai Alexandrovich
• Type of activity: Wholesale trade in meat and meat products
• OKVED code: 46.32
• Place of business: Pushkino
• The amount of income received for the year: 15,000,000 rubles.
• The amount of expenses incurred: 7,200,000 rubles.
• The amount of advances paid during the year: 728,000 rubles.

Zero declaration 3 personal income tax for individual entrepreneurs for 2017

Zero 3 personal income tax for individual entrepreneurs is provided in the following cases:

• Lack of activity in the tax period;
• No obligation to pay tax (for example, when reducing the amount of income received from the sale of property for expenses when buying this property).

Zero reporting for IP on OSNO consists of Title page and Sections 1 and 2.