3 personal income tax article. Tax return information. Personal income tax

You've probably heard about the 3-NDFL declaration; in this article we'll tell you what it is.

Form 3-NDFL is an official form that all Russians are required to fill out if they received a certain income at the end of the past year or want to return a portion of previously paid taxes.

Let's look at the main points in more detail.

Personal income tax

For persons working in companies or enterprises that receive official income, income tax is withheld automatically by the accounting department. Therefore, there is no need to fill out a 3-NDFL declaration to report profits.

However, there are situations when a citizen of the Russian Federation received additional income:

sale of real estate - house, cottage, apartment, room, etc.
sale of property - car, garage, motorcycle, etc.
sale of valuable shares and securities
winning the lottery
apartment owners, if they rent them out
Individual entrepreneur with a general taxation system
lawyers
notaries
receiving a gift of property from a non-close relative

How to return 3-NDFL

There is also a pleasant part in the tax legislation of the Russian Federation. The population can get back part of the income tax withheld over the past year or several.

There are a lot of cases in which you need to fill out form 3-NDFL and, importantly, this list continues to grow.

You have the right to a 3-NDFL refund when:

purchased real estate - an apartment, a house, a share in an apartment/house
are in the process of paying off your home mortgage loan
received education on a paid basis or provided education for their children and close relatives
received paid medical care
transferred funds to pension savings
transferred funds to charitable accounts
transferred funds under a voluntary life insurance agreement
have undergone an independent assessment of their qualifications

When to fill out the declaration

When a return is filed in connection with the payment of income tax or to confirm the receipt of income, the deadline is set to April 30.

The car was owned for 2 years, after which it was sold in 2018 for 100,000 rubles. Income tax will be zero. The deadline for filing 3-NDFL is 04/30/2019.

If you are filing a 3-NDFL in order to receive a refund, then such a declaration can be completed and submitted to the tax office throughout the year. The only restriction established at the legislative level is that you can apply for an income tax refund within 3 years.

Tuition was paid for in 2016. Therefore, the right to file a tax refund remains valid for 2017, 2018 and 2019.

If it is necessary to pay income tax, then this must be done before July 15 - the year in which form 3-NDFL is sent.

Where to submit 3-NDFL

You can submit a declaration to the tax office at your place of registration. You can do this yourself or entrust it to a trusted person - a relative or colleague. To do this, obtain a power of attorney certified by a notary. An exception to the rule is the filing of 3-NDFL for minor children. It is necessary to provide a tax document confirming the relationship.
The completed declaration can be sent by mail to the tax office, according to the citizen’s place of registration. It must be sent by a valuable letter with a list of all attached documents. In this case, the date of submission will be considered the period indicated on the departure stamp.
The most convenient way to file tax returns is online. To do this, you need to log into the taxpayer’s personal account on the Federal Tax Service website.

Leave an application on the website and 3-NDFL will be filled out for you!

The procedure for calculating and paying personal income tax is regulated by Chapter 23 “Individual Income Tax” of the Tax Code of the Russian Federation.

To date, the tax return in form 3-NDFL has been approved “On approval of the form of the tax return for personal income tax (form 3-NDFL), the procedure for filling it out, as well as the format for submitting the tax return for personal income tax in electronic form" (hereinafter referred to as Order No. ММВ-7-11/671@).

Note! Starting with reporting for 2016, the declaration is submitted in form 3-NDFL, taking into account the changes made by order of the Federal Tax Service of Russia dated 10.10.16 No. ММВ-7-11/552@ “On amendments to the annexes to the order of the Federal Tax Service dated 24.12 .2014 No. ММВ-7-11/671@".

Based on Art. 229 of the Tax Code of the Russian Federation, taxpayers submitting a declaration in form 3-NDFL can be divided into two groups - those who are obliged to submit a declaration, and those who submit it on their own initiative.

Mandatory tax return submission

The requirement for the mandatory submission of a tax return in form 3-NDFL applies, in particular, to foreign citizens engaged in labor activities for hire from individuals for personal, household and other similar needs not related to business activities, on the basis of a patent (clause 1 Article 229, 227.1 of the Tax Code of the Russian Federation). These citizens are required to submit a tax return if (clause 8 of Article 227.1 of the Tax Code of the Russian Federation):

the total amount of personal income tax payable to the relevant budget, calculated on the basis of income actually received from the specified activity, exceeds the amount of fixed advance payments paid for the tax period (calendar year); the taxpayer leaves the territory of the Russian Federation before the end of the tax period, and the total amount of tax payable to the relevant budget, calculated on the basis of income actually received from the specified activity, exceeds the amount of fixed advance payments paid; the patent was revoked in accordance with Federal Law No. 115-FZ dated July 25, 2002 “On the legal status of foreign citizens in the Russian Federation.”

It is mandatory to submit a declaration in form 3-NDFL in accordance with paragraph 1 of Art. 228 of the Tax Code of the Russian Federation, individuals who received income must also:

from individuals and organizations that are not tax agents, on the basis of concluded employment contracts and civil contracts, including income from employment contracts or lease agreements of any property; from the sale of property owned by them and property rights, with the exception of cases provided for in clause 17.1 of Art. 217 of the Tax Code of the Russian Federation, when such income is not subject to taxation; from sources outside the Russian Federation (this provision applies to individuals who are tax residents of the Russian Federation, with the exception of Russian military personnel specified in paragraph 3 of Article 207 of the Tax Code of the Russian Federation); upon payment of which the tax agent did not withhold tax (except for income, information about which was presented by tax agents in the manner established by clause 5 of Article 226 and clause 14 of Article 226.1 of the Tax Code of the Russian Federation).

We remind you that persons who received income, information about which was submitted by tax agents in the prescribed manner to the tax authorities, do not submit a tax return, they pay tax on the basis of a tax notice sent to them by the tax authority, which follows from clause 6 of Art. 228 Tax Code of the Russian Federation.

For reference. The tax notice form was approved by order of the Federal Tax Service of Russia dated September 7, 2016 No. ММВ-7-11/477@ “On approval of the tax notice form”;

from winnings paid by lottery organizers and gambling organizers, with the exception of winnings paid in a bookmaker's office and sweepstakes; in the form of remuneration paid to them as heirs (legal successors) of the authors of works of science, literature, art, as well as inventions, utility models and industrial designs; in cash and in kind from individuals who are not individual entrepreneurs, by way of donation, except for the cases provided for in clause 18.1 of Art. 217 of the Tax Code of the Russian Federation, when such income is not subject to taxation; in the form of the cash equivalent of real estate and (or) securities transferred to replenish the endowment capital of non-profit organizations in the manner established by Federal Law No. 275-FZ of December 30, 2006 “On the procedure for the formation and use of endowment capital of non-profit organizations”, with the exception of cases provided for in paragraph 3 of clause 52 of Art. 217 Tax Code of the Russian Federation.

Submitting a tax return on your own initiative

Individuals who are not required to submit a tax return have the right to submit it on their own initiative to the tax authority at their place of residence (Clause 2 of Article 229 of the Tax Code of the Russian Federation). Such a declaration may be submitted, in particular, to obtain:

standard tax deductions (if during the tax period they were not provided to the taxpayer or were provided in a smaller amount than provided for in Article 218 of the Tax Code of the Russian Federation) (clause 4 of Article 218 of the Tax Code of the Russian Federation); social tax deductions (when paying for education, medical services, contributions to non-state pension provision and (or) voluntary pension insurance and (or) voluntary life insurance, when transferring one’s own funds to charitable purposes, etc.) (clause 2 of Art. 219 of the Tax Code of the Russian Federation); property tax deductions when purchasing property (Article 220 of the Tax Code of the Russian Federation); professional tax deductions for: income received for performing work (rendering services) under civil contracts; royalties or remunerations for the creation, performance or other use of works of science, literature and art, for the creation of other results of intellectual activity, remuneration to patent holders of inventions, utility models, industrial designs, if such deductions were not provided by tax agents (clause 3 of Article 221 Tax Code of the Russian Federation).

A tax return is submitted to the tax authority on paper or in electronic form, as follows from clause 3 of Art. 80 Tax Code of the Russian Federation.

The taxpayer can submit the declaration personally or through a representative, send it by mail with a list of the attachments, transmit it electronically via telecommunication channels or through the taxpayer’s personal account (clause 4 of article 80 of the Tax Code of the Russian Federation).

Note! Taxpayers - individuals can fill out and submit a tax return in form 3-NDFL in the interactive service “Taxpayer Personal Account for Individuals” on the official website of the Federal Tax Service of Russia (www.nalog.ru).

If in the future an individual discovers errors in the tax return submitted by him, then he must submit an updated tax return to the tax authority, as indicated by clause 1 of Art. 81 Tax Code of the Russian Federation. Keep in mind that if an error results in an understatement of the amount of tax payable, then filing an amended tax return is the responsibility of the individual taxpayer. If the error did not lead to an understatement of personal income tax, then we are talking about the taxpayer’s right to submit an updated return.

Please note that the Procedure for filling out a tax return in Form 3-NDFL (hereinafter referred to as the Procedure) was also approved by Order No. ММВ-7-11/671@.

According to clause 1.1 of the Procedure, the declaration on paper is filled out by hand or printed on a printer using blue or black ink, while double-sided printing of sheets is not allowed.

The declaration can be prepared using software that provides a two-dimensional barcode on the declaration pages when printing the declaration.

The presence of any corrections in the declaration is not allowed, and deformation of barcodes and loss of information on the declaration sheets when they are fastened with mechanical stationery are not allowed (clauses 1.2, 1.3 of the Procedure).

When filling out a tax return, the values of the indicators are taken from certificates of income and withheld amounts of taxes issued by tax agents at the request of the taxpayer, settlement, payment and other documents available to the taxpayer, as well as from calculations made on the basis of these documents (clause 1.4 of the Procedure) .

In accordance with clause 1.6 of the Procedure, all cost indicators are indicated in the tax return in rubles and kopecks, with the exception of amounts of income from sources outside the territory of the Russian Federation, before their conversion into the currency of the Russian Federation.

Personal income tax amounts are calculated and indicated in full rubles. Values of indicators for tax amounts of less than 50 kopecks are discarded, and amounts of 50 kopecks or more are rounded to the full ruble.

The taxpayer's income, as well as expenses accepted for deduction, expressed in foreign currency, are recalculated into rubles at the Bank of Russia exchange rate established on the date of actual receipt of income or on the date of actual expenditure (clause 1.7 of the Procedure).

The tax return is submitted no later than April 30 of the year following the expired tax period (calendar year), unless otherwise provided by Art. 227.1 of the Tax Code of the Russian Federation (clause 1 of Article 229, 216 of the Tax Code of the Russian Federation).

If April 30 falls on a day recognized in accordance with the legislation of the Russian Federation as a weekend and (or) a non-working holiday, then the declaration must be submitted no later than the next working day (clause 7 of Article 6.1 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated July 22, 2011 No. 03-02-07/1-180).

If, during a calendar year, a foreign individual ceases activities, the income from which is subject to taxation in accordance with Art. 228 of the Tax Code of the Russian Federation, and when he leaves the territory of the Russian Federation, a tax return on income actually received during his stay in the current tax period on the territory of the Russian Federation must be submitted by him no later than one month before leaving the territory of the Russian Federation (clause 3 Article 229 of the Tax Code of the Russian Federation).

Payment of tax accrued according to the tax return, the procedure for submitting which is determined by clause 3 of Art. 229 of the Tax Code of the Russian Federation, is carried out no later than 15 calendar days from the date of filing such a declaration.

Note! Failure by a taxpayer to submit a tax return to the tax authority at the place of registration within the established time limit entails the collection of a fine in the amount of 5% of the amount of tax not paid within the established time frame, subject to payment (additional payment) on the basis of this declaration, for each full or partial month from the day established for its submissions, but not more than 30% of the specified amount and not less than 1000 rubles. (clause 1 of article 119 of the Tax Code of the Russian Federation).

If a citizen has an official place of work, then all issues related to the calculation and accrual of personal income tax on him are dealt with by the employer’s accounting department.

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If he receives income outside the company, then he will have to independently fill out the 3-NDFL declaration and make tax payments.

The same document is drawn up in case of obtaining the right to deductions for mandatory payment.

What you need to know

There are two reasons why an individual must fill out a 3-NDFL certificate, in particular:

receiving additional income during the year that is not otherwise declared;
availability of the right to receive tax deductions of a standard, professional, social, investment or property nature.

Filling out 3-NDFL requires compliance with a number of conditions that the subject of taxation must meet:

Declaration of cash inflows applies only to residents of the Russian Federation, that is, citizens and individual entrepreneurs who stay in the country without leaving for at least 183 days during one tax period;
The subject must have some regular or one-time source of income, other than salary, the calculation of the mandatory payment for which is carried out within the framework.

If the subject of taxation draws up a 3-NDFL in order to present his income to the tax authorities, then the document must be submitted no later than April 30 of the following year ().

When receiving a tax deduction, the document can be submitted within three years after the corresponding right arises (,).

Definitions

is a type of income tax return that is submitted to the Federal Tax Service at the person’s place of residence.

Through this lengthy document, a person has the opportunity to report to the tax service:

about your cash receipts for the period, which were not previously subject to declaration and taxation;
about their expenses for purchasing housing, training, treatment, transactions with securities, which give the right to receive tax deductions.

Notaries and lawyers, as well as individual entrepreneurs who independently report their income to the tax service, filling out 3-NDFL are also a mandatory element of tax accounting.

Drawing up a document related to obtaining tax deductions seems to be a voluntary event.

However, any payer must remember that in this way you can recover quite impressive amounts of money.

It is important to emphasize some features of filling out the declaration:

The first and second sheets are required to be completed, and the remaining parts of the document are drawn up as necessary.
When filling out by hand, use only block letters and a pen with blue or black ink.
The document is sent by registered mail, by email, or by in-person presentation to the Federal Tax Service.
When you fill out a declaration online, it is sent to the tax office automatically.

3-NDFL must be attached, since the income and expense items of the subject must be confirmed by the relevant papers.

It is important when submitting a declaration during a personal visit to the tax office to take from the receiving employee, and when sending by mail - a certificate of acceptance of documents for sending.

Normative base

All questions regarding the procedure for filling out and submitting the 3-NDFL certificate, as well as determining the circle of persons who are taxable, are prescribed in the Tax Code of the Russian Federation.

It is advisable to pay special attention to such articles as:

Article	Content
	Allows you to determine whether the payer belongs to a particular branch of the Federal Tax Service
	Establishes a procedure for the return of overpaid tax amounts
	Indicates the process and timing of submitting a tax return to the Federal Tax Service
	Determines which cash inflows the payer must take into account in the declaration
	Provides a list of documents that may form the basis for confirming the monetary expenses and receipts of a person
218-221	Explains the grounds and procedure for obtaining the right to tax deductions
, 229	Categories of income tax payers who are subject to filling out 3-NDFL

Who should submit 3-NDFL

The tax legislation of the Russian Federation quite clearly defines the circle of payers who submit the 3-NDFL declaration to the tax service. The full list of taxable subjects can be found in Articles 227-229.

The circle of persons submitting a 3-NDFL certificate to the Federal Tax Service is extremely wide and includes:

In the first two cases, the subjects fill out the document independently, and in the latter, the decision on this issue is entrusted to the company’s accounting department.

Individuals

Citizens usually fill out the 3-NDFL certificate on their own behalf. With it, they declare to the tax authorities about the income received, and also receive the right to deductions.

Individuals are required to submit a declaration to the Federal Tax Service if they belong to one of the following groups (Article 228 of the Tax Code of the Russian Federation):

Citizens who do not have the status of tax agents for funds received through contracts, as well as from the provision of any work and services to individuals.
Owners of apartments, houses, vehicles or other property who sold it during the reporting period and received income.
Residents of the Russian Federation who had inflows of funds from sources located outside the country during the year.
Participants in competitions and lotteries who received cash prizes.
Heirs who, in connection with their rights, received any income (not related to the main inheritance).

The article also contains the item “other additional income”. It implies that a citizen fills out a 3-NDFL certificate if during the tax period he received other types of income, both in kind and in cash, and these funds were not previously declared.

The only exceptions are gifts from family members. If inflows took place in kind, then their value is assessed at the current market price, which was formed in the market at the time of filling out the declaration.

Legal entities

Legal entities do not submit declarations to the tax service directly for their income, since they are not subject to income tax.

In this light, organizations also cannot count on standard, professional, property and social deductions.

However, within any company there is an impressive staff of employees. From the salary they are declared by the employer’s accounting department and entered into the 2-NDFL certificate.

However, any employee can apply for one of the types of deductions from income tax, including (Articles 218-221 of the Tax Code of the Russian Federation):

Type of deduction	Description
	Affects those categories of citizens who have the status of beneficiaries (heroes of the Great Patriotic War, disabled people, large families, etc.)
	Individual entrepreneurs, lawyers and notaries engaged in private practice, authors of works of science or art can receive
	Received by subjects who purchased residential real estate during the tax period
	Allows the return of part of the income tax to citizens who have spent the year on education, treatment or charity
	Citizens who carry out transactions with securities on the stock market have the right to receive, and their size is determined based on the amount of revenue received, costs incurred or the amount of funds invested in an investment account ()

If an employee meets one of the above groups, he must write and submit supporting documents to his employer's accounting department.

Further registration of 3-NDFL takes place without his participation, and a refund can be made along with the salary.

Individual entrepreneurs (IP)

Submission of 3-NDFL certificates by individual entrepreneurs is carried out in two cases (Article 227 of the Tax Code of the Russian Federation):

if they wish to declare their income or be entitled to a refund of part of their income tax;
if they have a staff of employees who contact them with a request to issue a tax deduction.

Entrepreneurs often use the services of a visiting accountant - he should deal with issues related to the return of part of the personal income tax to employees.

In general, registration of 3-NDFL affects all owners of companies operating as individual entrepreneurs, since this is the only way to declare their income. Notaries and lawyers who are engaged in private practice fall into this category.

Who fills out the form

Of those who are required to submit 3-NDFL, most subjects fill out the declaration themselves. In particular:

citizens receiving additional income;
individual entrepreneurs presenting the results of their activities to the tax authorities.

You can fill out the declaration yourself by first picking up its form at any branch of the Federal Tax Service or downloading it from the tax service website.

There you can also see a sample of filling out the document. You can send the completed document through the post office by registered mail or take it to the Federal Tax Service in person.

There is an easier way: on the Federal Tax Service website in the “Electronic Services” section there is a convenient online form that will allow you to quickly fill out and send 3-NDFL by answering a number of simple questions.

In companies, 3-NDFL certificates for employees can be filled out by accountants, who will have to submit the required package of documents.

Thus, filling out the 3-NDFL certificate primarily affects only individuals.

Citizens and individual entrepreneurs who fulfill the obligation to declare cash inflows or receive the right to a tax refund must prepare a declaration and attach to it a package of documents confirming income and expenses.

Companies are faced with the need to fill out this document only in relation to their employees.

Attention!

Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.
All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.

The tax return plays a decisive role in whether an individual will receive a deduction, so the procedure for filling out 3-NDFL requires special attention.

As a rule, taxpayers have, by law, every right to reduce their tax base, but lose this opportunity due to various errors when filling out the declaration. To avoid these consequences, we recommend that you read the text of this article on the topic of the procedure for filing a tax return.

Before we begin to discuss the conditions under which the document must be completed, we suggest you understand why it was put into effect by tax legislation and what it is.

A tax return is one of the mandatory types of documents for filing with the tax service, which, as a rule, is drawn up in accordance with a specially accepted form.

The declaration serves to enable the tax inspectorate to monitor all sources of income of an individual, the amount of taxes collected from them, as well as various financial transactions that are related to expenses.

Individuals are often faced with the preparation of a document of this kind when it comes to obtaining a tax deduction. However, in some situations the document is completed for other reasons.

It should be noted that if the taxpayer submitted a declaration for consideration with a request to accrue a tax discount in the current year and did not receive all the financial compensation, then in order to withdraw the remaining funds, it is necessary to fill out the document again, but only for the new tax period.

Filling rules

Now is the time to move on to the next stage - consider the rules for drawing up the document. We strongly recommend that you do not neglect them, since they are very important and have an impact on the timing of consideration of the declaration. The more errors there are, the longer the applicant for a deduction will wait for the funds to arrive in his bank account.

Information must be entered into form 3-NDFL in accordance with the following requirements:

Data loss. Under no circumstances should you submit a document with data that is either corrected, lost or damaged. Most often, taxpayers make such mistakes when binding sheets, so first check before this procedure whether the text has been captured.
Filling. All information required to be entered into the fields of the declaration, as a rule, is taken from documents that are already in the hands of the taxpayer. If an individual does not find the necessary information in them, then he can contact the tax inspector with a request to issue a certificate containing the necessary information.
Recording format. The data required to be provided in a particular cell must be clearly contained within it and not extend beyond it.
Writing amounts of money. All monetary amounts are recorded in full. That is, not only the whole part - rubles, but also the fractional part - kopecks.
Information about income earned outside the Russian Federation. In this situation, funds received within another state are transferred into Russian currency. After this, rounding is carried out (if the fractional part is less than 50 kopecks, then it is not taken into account, and if more, then it is rounded towards the full ruble), only the whole part is written down.
Income received not in rubles. If an individual received any income in foreign currency, then they must be converted into rubles, using strictly the rate approved by the Central Bank of Russia.
Top of each page. Without exception, all sheets of the tax return must contain page numbers, surname, initials and identification number of the individual. If an individual is not a private entrepreneur, then it is not necessary for him to put a code on each sheet.
Bottom of each page. All pages of the declaration, in addition to the title page, must contain certain details - this is the personal signature of the physical sheet and the date of execution of the document. By affixing his signature, the taxpayer confirms that all of the above data is true, and otherwise bears administrative responsibility.
Writing text. As you know, digital designations are entered into most cells of the declaration, but text still needs to be entered into some of them. You need to start writing text from the very left edge of the cell, without leaving empty cells on the left, which will help eliminate the possibility that the information will not fit into the column allocated for it.

General requirements

In addition to the above rules, individuals must take into account that information must be entered accurately and be reliable.

After entering information into the document, you need to double-check several times whether it exactly corresponds to similar data specified in other documents, and also do not forget that the declaration must be submitted for consideration no earlier than the end of the tax period for which it is being prepared.

In addition, you need to take into account that there are several examples of a document of this kind. You need to use the one compiled for the year preceding today's date.

Is it possible to fill out 3-NDFL by hand?

Tax legislation has approved two ways to prepare a 3-NDFL declaration - using a special program and by the taxpayer himself. In the latter case, all sheets of the document must be filled out with a black or blue pen. Other ink colors are strictly unacceptable.

If an individual decides to draw up a declaration with his own hand, then he should remember the following nuances of the filling procedure:

For example, if a taxpayer fills out a document to reduce the tax base in connection with the acquisition of real estate that is in shared ownership, and he needs to enter the value 1/5 in two columns consisting of five cells each, then this is done as follows: 1—-, sign “/”, 5—-.

A sample of filling out 3-NDFL in 2019 when purchasing an apartment will be needed if you want to receive a deduction from the tax office. The declaration form is new. In this article we will tell you how to fill out a declaration in order to receive a personal income tax deduction for the purchase of an apartment. 555975

March 27, 2019

January 30, 2019

In 2019, submit a new application form for a personal income tax refund to the inspectorate if you claimed deductions for the previous year. Otherwise, tax authorities may refuse a refund. You will learn how to correctly fill out a new application form for a personal income tax refund in the article. 54160

January 11, 2019

The deadline for filing 3-NDFL for 2018 for individuals in 2019 depends on whether the income on which it is necessary to pay tax is reflected in the declaration or not. This deadline is not met if the report is needed for a tax refund. 94525

December 28, 2018

July 5, 2018

An example of filling out sheet E1 of the 3-NDFL declaration will be needed when an individual claims social deductions for personal income tax. For example, when paying for children’s education or expensive treatment. Please note that for a number of deductions there are limits that are reflected in sheet E1. 3308

June 18, 2018

Individual entrepreneurs using the simplified tax system are not required to submit a declaration in Form 3-NDFL. This rule is written down in part 1, paragraph 3 of article 346.11 of the Tax Code of the Russian Federation. But there are exceptions to the rule. Whether it is necessary to submit a 3-NDFL declaration in your case, read the article. 3728

May 31, 2018

May 25, 2018

May 23, 2018

If you have not received a social deduction for personal income tax from your employer during the year, you can return the tax at the end of the year. To do this, submit a 3-NDFL declaration. We'll tell you where to put deduction code 327 in the 3-NDFL declaration in order to receive a social deduction from the tax office. 5594

May 11, 2018

May 7, 2018

April 27, 2018

April 23, 2018

The declaration in form 3-NDFL is filled out in two cases. The first is for the purpose of paying or paying additional taxes. The second is to return the overpayment from the budget. To do this, in any case, you must fill out all the required details, including the OKTMO code at your place of residence. 2289

February 13, 2018

January 14, 2018

You can fill out 3-NDFL for a tax deduction in 2019 for free using the program on the tax service website. The Federal Tax Service has updated the program for filing 3-NDFL for 2018. You will find out where to download the tax deduction program and how to use it in the article. 20764

November 27, 2017

We will tell you how to draw up a declaration in form 3-NDFL for 2017, how the form of this reporting was changed, and when to submit the 3-NDFL for 2017. You will also find a sample of a completed report in this article. 82677

May 4, 2017

To receive a deduction for property purchased or sold in 2016, you must submit a 3-NDFL declaration for property deduction for 2016 to the inspectorate. How to fill it out and what documents to attach, see the article. 10468

May 3, 2017

April 12, 2017

February 13, 2017

Have you paid for tuition or medical treatment within the last three years? Or have you ever bought a home? Then the state will reimburse you for part of the money spent. But to do this, you need to fill out a declaration in form 3-NDFL for 2016. 160228

February 9, 2017

February 6, 2017

To independently pay personal income tax on income received or to receive a tax deduction without the participation of an employer, citizens submit 3-personal income tax. The uniform is new for 2017. And there is more time to prepare due to weekends and holidays. 6527

January 10, 2017

December 27, 2016

March 6, 2014

By April 30, all citizens must report their income for the past year. To do this, you need to submit form 3-NDFL to the tax office. Our new video instructions will help you fill out this declaration quickly and without errors if you want to claim a property tax deduction. 165988

April 5, 2013

This year our editor has already received a property tax deduction when purchasing an apartment. She shared her experience with readers: how to quickly fill out 3-NDFL, what documents to prepare for the Federal Tax Service, how to speed up the desk audit of the declaration. 114937

March 28, 2013

If you sold property last year, you must submit a 3-NDFL declaration no later than April 30. Nikolai Stelmakh, Deputy Head of the Individual Taxation Department of the Russian Ministry of Finance, talks about what income needs to be declared and how to do it. 32750

February 11, 2013

February 7, 2013

March 1, 2012

January 16, 2012

Document: Order of the Federal Tax Service of Russia dated November 10, 2011 No. ММВ-7-3/760@. Registered by the Ministry of Justice of Russia on December 13, 2011 No. 22575. What has changed in the work: Already at the end of 2011, it is necessary to report personal income to the tax office using the new form 3-NDFL. The same form must be used if you need to apply for a property deduction through the inspection. 18009

December 25, 2011

Practice shows that returning personal income tax when buying a home is not so easy. Even the smallest flaw in the papers - and the deduction will be denied. In this material, together with Moscow inspectors, you will understand the nuances of registering a property deduction. 5982

June 21, 2011

Our director sold a car last year. Before that, he owned the car for more than three years. He recently received a letter from the inspectorate. They want to fine him for not submitting the 3-NDFL declaration. But the tax amount is still zero, is the fine legal and is it necessary to declare income? 90

June 14, 2011

The head of our company submitted a 3-NDFL declaration to the inspectorate for last year, declaring in it a property deduction for the purchase of housing. But the tax authorities returned only part of the tax to him. They motivated this by the fact that one of the companies where the manager worked did not submit a 2-NDFL certificate for the previous year and did not transfer the tax to the budget. Now the tax authorities are demanding that the manager exclude from the declaration the income received from this company and reduce the amount of the declared property deduction. Are their actions legal? 86

June 6, 2011

April 21, 2011

Have you sold your home? Tax on income from sales can be reduced if you claim the right to property deduction. The situation with the purchase of housing is this: if you use the deduction, you will be charged less personal income tax (NDFL) from your salary. Or they will return the overpaid personal income tax to your bank account. This article describes how to more profitably apply property deductions. 18184

March 21, 2011

January 12, 2011

You will need to report for 2010 using the new form 3-NFDL. There are no serious changes to the form; the adopted changes are more of a technical nature. Now sheet D reflects professional deductions for both royalties and payments under the GAP. 155

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