Tax return adjustment number: why is it needed? What is the adjustment number in 3 personal income tax?

The need to submit reports to the tax authority is imposed not only on legal entities, but also on individuals. The updated 3-NDFL declaration is filled out if an error has crept into the documents.

It is the corrective declaration that will allow you to avoid sanctions from the Federal Tax Service if they discover inaccurate information. How to do this correctly in 2018?

There are many situations when a person is faced with the need to clarify information reflected in 3-NDFL, for example:

An updated declaration is also submitted if the transaction data is filled out incorrectly, for example, instead of the full name of the seller or buyer, simply the word “sale” was indicated.

Errors can be detected both by the citizen himself and by a Federal Tax Service specialist during an audit.

What to do if inaccuracies are found in 3-NDFL?

Unfortunately, taxpayers are not immune to mistakes. Fortunately, the law provides for the possibility of correcting them. And, if you made a mistake when preparing reports, you need to act according to the following scheme:

Calculate the consequences of the mistake. If you underpaid funds to the budget, adjustment of the 3-NDFL declaration for the last year is mandatory; if not, it is optional;
Edit the new document using the form you filled out initially;
Send the paper to the inspection - this can be done in person, by mail or through, if necessary, you should attach certificates confirming your calculations that have not been used previously;
Pay additional tax to the budget if you initially contributed a smaller amount.

You can correct the declaration after sending it, and Article 81 of the Tax Code of the Russian Federation provides for the possibility of clarifying the data several times - for forgetful or inattentive taxpayers.

How to correctly fill out the updated 3-NDFL?

If you prepared the primary reporting document yourself, there will be no difficulties when filling out the updated declaration. How to correct it?

fill in personal information about yourself, including TIN, full name, reporting period;
indicate the correction number - when submitting clarifications for the first time - “1”, when applying again, the correction code is “2”;
fill out all the items for which you received income and made expenses, as if you were doing it for the first time, putting in the correct data;
indicate the date, sign the document.

Checks or other documents that were not initially submitted to the Federal Tax Service should be attached to the 3-NDFL.

How to submit a declaration?

Providing updated documentation is carried out in the same way as filing a declaration for the first time. The taxpayer can use any method:

personally contact the territorial authority;
delegate the responsibility to a representative by proxy;
send documents by mail;
make adjustments in your personal account, attaching documents here.

You must pay tax on the day you submit your amended return to avoid penalties!

If it is necessary to track the status of the shipment, the declaration is registered with the inspectorate within 3 days.

To work with your personal account and fill out the corrective 3-NDFL declaration here, you need to have a digital signature - if it is missing, the documents will be refused.

How to submit an updated 3-NDFL declaration through your personal account

You can make corrections online using the taxpayer’s personal account (PA) on the Tax Service website - to do this you need to register (also works with a login and password from the State Services) and log into the PA. How to adjust a tax return in your personal account? The procedure is similar to the initial filling out of this document:

In the “Individual Income Tax and Insurance Contributions” section, go to the “Declaration in Form 3-NDFL” tab;
Here you can fill out a declaration, download a program for generating the form, receive notifications and submit applications;
Select “Fill out a new return”, indicate the year for which you want to file it;
When filling out, you need to indicate the correction number - 01, the remaining information - data of the citizen (stateless person) and information about income;
The 3-NDFL adjustment declaration also contains information on tax deductions: social, property, investment, standard, they can all be declared at the same time;
Track the status after submission - within 3 days the document is registered with the inspectorate.

You can adjust 3-NDFL in your personal account by automatically transferring information from the previous reporting document - this will save time.

You can also send the completed 3-NDFL in the “Declaration” program. In this case, correct all the necessary information and be sure to indicate the correction number.

The adjustment code is important for sending 3-NDFL. It will not be possible to resend the declaration with the same number!

After all the corrections, save the resulting file in xml format and go to the Personal Account on the Federal Tax Service Inspectorate website. Here you use . In this case, it is advisable to attach a complete list of all documents that confirm the data filled in 3NDFL.

Clarification of specific issues

There are the most common questions from taxpayers related to filling out and editing a declaration, the answers to which will help you competently and correctly complete this procedure:

How long does it take to adjust the declaration? The verification period is 3 months from the date of submission;
Is it necessary to edit the 3-NDFL declaration if the KBK is indicated incorrectly? No, there is no such obligation, but this can be done on personal initiative;
What sanctions await a taxpayer who makes mistakes? There are no penalties if you paid your tax on time;
When will the Federal Tax Service return overpaid personal income tax? The decision will be made within 90 days, respectively, the refund will occur after the completion of the desk audit;
What are the deadlines for submitting clarifications? If errors are detected by the inspection staff, the updated 3-NDFL declaration must be submitted within 5 working days, the review period is the same - 3 months. If you want to increase the social deduction, you need to make the adjustment no later than three years from the date when the tax was excessively withheld.

It is the taxpayer's responsibility to file a revised return if errors result in a reduction in the tax paid. Timely clarification of clerical errors and errors allows you to avoid fines from tax authorities.

How to draw up an updated 3-NDFL declaration? The procedure is similar to filling out the primary document, the only exception is that you must indicate the correction number - 01 or 02.

Filled out by both ordinary citizens and individual entrepreneurs. All of them are income tax payers. But there are exceptions here too. Entrepreneurs do not pay personal income tax in the event of a transition to special tax regimes (STS, 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.

Procedure for filling out tax return 3-NDFL

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, INN if available, registration address, tax period - the year for which the declaration is being submitted (tax period code - “34” is already entered in 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 a 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:

income received in the reporting period,
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 tax office 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 the majority of individual taxpayers, is used in case of receiving 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 when determining professional tax deductions and deductions for the sale of shares in the capital of 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 the reporting year from sources in the Russian Federation. It is no coincidence that this sheet is marked with the first letter of the alphabet - “A”; this sheet is most often found in submitted declarations. On 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 his tax identification number, checkpoint, OKTMO code - the locality in which he is located. If you fill out data on funds received from the tax agent’s employer, the specified information can be taken from the certificate in Form 2-NDFL, which the taxpayer must 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 the “Taxpayer Personal Account”. Since July 1, 2015, this right has been enshrined in the Tax Code of the Russian Federation. Sending through the interactive service of the tax service differs from the previous method in that the taxpayer does not need to enter into an agreement with a specialized telecom operator. At the same time, the need to issue an 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, provides for the possibility of adjusting 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 the 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. The minimum fine is 1,000 rubles, the maximum limit is 30 percent.

Let us assume that some time after submitting the Tax Return for Personal Tax in Form 3-NFDL, it will be discovered (by the taxpayer himself or the Federal Tax Service Inspectorate) that errors were made when drawing up the declaration. Or not all data was fully reflected in the declaration, which resulted in the payment of personal income tax (NDFL) in a smaller amount than required.

In this case, the taxpayer has the obligation to submit an updated tax return in Form 3-NDFL. This approach is enshrined in Article 81 of the Tax Code of the Russian Federation.

Procedure for detecting errors or inaccuracies in the 3-NDFL declaration

Let's decide what to do in this case:

It is necessary to determine whether errors or inaccuracies in the previously submitted 3-NDFL declaration resulted in underpayment of tax to the budget. If so, the data in the declaration must be corrected and an updated declaration must be submitted to the Federal Tax Service. If not, the taxpayer also has the right to submit an updated declaration to the Federal Tax Service. But this is precisely his right, not his obligation.
It is necessary to fill out a detailed declaration in form 3-NDFL. It should be remembered that the legislator often makes changes to the declaration form. Therefore, you first need to make sure that you select the declaration form that was in force during the period when errors or inaccuracies were made when filling it out.
Next, you need to submit an updated declaration to the Federal Tax Service. If necessary, supporting documents must be attached to the declaration.
If errors or inaccuracies in the initial declaration resulted in an underpayment of personal income tax to the budget, the underpaid amount of tax must be paid.

The procedure for filling out the updated 3-NDFL declaration

The procedure for filling out the updated 3-NDFL declaration is as follows:

fill in the taxpayer’s TIN, his last name, first name and patronymic and the period for which the declaration is being submitted;
enter the correction number. If the updated declaration is being submitted for the first time, you must enter “1- -”. If it is necessary to clarify the declaration again at a later date, the adjustment number will already be indicated as “2- -”.
then fill out the declaration, indicating the correct data. In this case, it is necessary to act as if the declaration is being filled out for the first time, i.e. do not supplement/correct previously submitted data, but fill out the declaration with completely correct data;
put your signature and the current date (date of filling out the declaration).

Submission of an updated 3-NDFL declaration to the Federal Tax Service

The updated declaration is submitted to the Federal Tax Service with the attachment of documents confirming the newly entered (corrected) data.

Regarding the resubmission of documents that were submitted to the Federal Tax Service with the initial declaration, the following must be taken into account. The Federal Tax Service can only request these documents again in two cases:

in case of loss by the Federal Tax Service of previously submitted documents
if the previously submitted originals were returned to the taxpayer, and only their copies remained with the Federal Tax Service.

The updated tax return is submitted at the taxpayer’s place of residence.

You can submit an updated declaration either in person (directly to the Federal Tax Service, or by sending it by mail) or through a representative. In this case, the representative must have a notarized power of attorney.

In this case, two copies of the declaration are filled out so that the taxpayer has one copy with the Federal Tax Service Inspectorate marking the acceptance of the declaration.

As a recommendation, we can advise you to attach an explanatory letter to the declaration, in which you explain the reasons that prompted you to submit an updated declaration and list all the attached documents. The letter must also be drawn up in two copies.

You can also send an updated declaration electronically through the government services portal or the taxpayer’s personal account.

Payment of tax according to the updated 3-NDFL declaration

When submitting an updated declaration with a larger amount of personal income tax payable than was in the original declaration, the difference must be paid to the budget. It is better to do this no later than the day the declaration is submitted in order to avoid the accrual of tax penalties. If, after submitting the updated declaration, the payment is not made, the Federal Tax Service will issue a demand for payment of tax, penalties and fines.

If payment on demand is not made, the Federal Tax Service may apply to the court to collect the tax and tax penalties due from the debtor’s property.

Answers to common questions

Question #1:

What are the deadlines for a desk audit of an updated declaration in Form 3-NDFL?

If the updated declaration is submitted before the expiration of the period for the initial desk audit, then the original deadline is interrupted and a new deadline for the desk audit begins to run. If an updated declaration is submitted, for example, six months later, the period for the desk audit is set to the same as for the initial declaration. The period for the desk audit is 3 months from the date of receipt of the declaration by the Federal Tax Service.

Question #2:

Is it possible to submit an updated 3-NDFL declaration if an agreement is declared invalid and the income received under such an agreement is returned?

Yes, in this case the taxpayer can submit an updated tax return 3-NDFL. Along with the declaration, it is necessary to submit documents confirming the recognition of the transaction as invalid and payment documents confirming the fact of the return of amounts (income) received under such an agreement.

Question #3:

The taxpayer initially filed a declaration in Form 3-NDFL, in which a property deduction was claimed for the apartment purchased during marriage. Moreover, the taxpayer’s amount of income was less than the property deduction required by law. Can a spouse file a similar declaration for the remaining amount of the deduction if the taxpayer did not have income subject to personal income tax in subsequent periods?

Yes, current legislation allows both spouses to file a 3-NDFL declaration with a property deduction for one apartment. In this case, the amount of property deduction indicated in the initial declaration must be adjusted by submitting an updated declaration. The second spouse will be able to submit an initial declaration of form 3-NDFL, in which they indicate a property tax deduction equal to the difference between the legally established amount of property deduction and the amount of property deduction reflected in the updated declaration of the first spouse.

Question #4:

Is it necessary to submit an updated 3-NDFL declaration if an incorrect BCC is indicated in it?

If an incorrect BCC is indicated, there is no underestimation of the tax base for personal income tax. In this case, filing an updated return is the right of the taxpayer.

Question #5:

An error was discovered in the declaration regarding the amount of social deduction for treatment. After submitting the declaration, another document was found confirming the costs of treatment and not previously reflected in the 3-NDFL declaration. Is it possible to submit an updated declaration in this case?

Yes, you can submit an updated declaration, reflecting the amount according to the document found later. The following must be taken into account. The amount of tax social deduction must not exceed the limit established by law and the updated declaration must be submitted no later than three years from the payment of the tax for which the initial social deduction for treatment was indicated.

Declaration 3-NDFL is one type of financial report provided by taxpayers to the Internal Revenue Service for various purposes. A correctly completed document in form 3-NDFL speaks about the financial situation of a citizen over the past year, two or three.

If you need to draw up a report, first of all you need to understand what your 3-NDFL declaration is and what it looks like.

It is necessary to take into account that the document subject to changes annually in the requirements in accordance with the amendments to the order of the Tax Service. That is, if you set the goal of filling out 3-NDFL for the past 2017, be guided by the latest amendments of the current 2018.

Now the declaration as follows:

Title page – which contains general information about the taxpayer (passport data), digital code of the Tax Authority and tax period and other document details.
Section on tax assessments - where the status of tax assessments is indicated (additional payment to the Federal Tax Service or, conversely, tax refund to the citizen).
Tax base calculations – where accurate calculations of annual profits, deductions and refund/surcharge amounts are provided.
Sources of income - where official ways of earning and investing are specifically indicated.
Types of tax deductions - where the reason for the need to provide a 3-NDFL declaration is indicated (purchase, sale, training, treatment, etc.).

When deciding whether to independently fill out the 3-NDFL declaration, citizens often hesitate. Indeed, looking at the sample document, there is a large number of unknown “accounting” terms. We will focus on one of which in more detail in the article.

The adjustment number in the declaration in form 3-NDFL is one of the document details. Looking at it, the inspection body directs its further actions: check the data in the declaration for accuracy in full or pay special attention to individual components of the document. In other words, the adjustment number indicates the primary or secondary submission of the declaration to the Tax Authority.

In addition, going into a detailed consideration of the phrase “adjustment number”, one can understand that we are talking about a correction, amendments. With the need to indicate the numerical number of amendments in the financial report.

Filling out the column with the adjustment number yourself does not entail much difficulty, especially if you have special knowledge of accounting. The main thing for the document compiler is to be careful, otherwise it’s already long the desk inspection period (90 days) will be extended, due to the return of the declaration due to incorrect completion.

The adjustment number is indicated by a digital designation in a specially designated place on the title page of the 3-NDFL declaration. This place represents empty squares with a comment about their filling.

Let's consider correct filling information about the adjustment number using a common example.

If the declaration in form 3-NDFL is filled out by the taxpayer for the first time, then the number “00” is indicated in the place of such details as the adjustment code. This information indicates that the declaration upon the occurrence of the need to submit a financial report is submitted for the first time.
If, for a certain number of reasons, the declaration in Form 3-NDFL was not accepted by the Federal Tax Service inspector and was returned to the taxpayer, then the adjustment code indicates the number corresponding to the repeated resubmission of the declaration. That is, “01”, “02”, “03” and so on.

If, during the initial or secondary submission of the declaration to the Federal Tax Service, the correction code is indicated incorrectly (does not correspond to reality), the document is returned with the note “A decision has been made to refuse to provide...”. Submitting the declaration with correction of errors again is allowed.

It should be clarified that if it is necessary for the taxpayer to pay money to the country’s budget, correcting the incorrect adjustment number and resubmitting the report is direct responsibility. And in the case of a refund of overpaid tax, on the contrary, to the taxpayer - at the discretion of the applicant.

Know that the 3-NDFL declaration was created in a very simple and form accessible to citizens. On the official site Federal Tax Service of the Russian Federation There is a special program for filling out the declaration. It is available for download for citizens who need help to correctly fill out and submit the 3-NDFL declaration.

The program is downloaded to your computer and only requires the correct entry of data into the windows that pop up in it. As for the correction number, based on the answers to simple questions, the program itself will indicate the required number in the required field and format.

When filling out a tax return, accountants sometimes have many questions. This document is constantly changing and contains many special fields that are important to fill out correctly. The company often has to pay for errors in 3-NDFL. One of the frequently asked questions is: what adjustment number should I use? We'll tell you how to fill out this field.

Who submits 3-NDFL

First, let us remind you who must report to the state using this form:

individual entrepreneurs making contributions to the state under the OSNO scheme;
residents of Russia who received profit in another country during the reporting period;
persons conducting private practice;
individuals applying for a deduction;
Russian citizens who received additional income.

In most cases, a person does not have the opportunity to consult an accountant, so he looks for the answer on his own. You should not put the number at random, as it is an important element of the document.

What does the correction number mean?

On the title page of 3-NDFL there is a special field in which you need to enter the adjustment code. It is necessary so that the inspector can understand what kind of declaration he sees in front of him - primary or containing updated information. Filling out this column correctly is not at all difficult: you just need to enter the serial number of the declaration.

We came up with the idea of indicating the adjustment in 3-NDFL so that the taxpayer could change the information that was previously submitted to him. This will be needed:

if there is a typo in the previous version;
upon discovery of additional income;
when the reasons for receiving a tax deduction arise.

The correction code placed on the title page will allow the tax specialist not to get confused in several identical documents, but to consider the one with a larger serial number.

How to fill out the initial declaration

Let’s figure out what to do if you are submitting form 3-NDFL for the first time and don’t know which code to enter. The tax return should not have free fields, although very often citizens do not indicate this code. According to the requirements of the Federal Tax Service, the number of document adjustments is indicated in the form: “ №—». Accordingly, you need to write “No. 1—”, “2—” and so on, depending on the number of previously submitted documents.

Many people make the mistake of writing one in the field for the adjustment code of the very first declaration. This is incorrect - in this window, when submitting the very first declaration for the period, you must enter a zero. If the inspector made a mistake and asked us to revise the document, then the new version will contain a unit.

Why is it necessary to submit an updated 3-NDFL?

Many people believe that since the primary document is already being reviewed by a Federal Tax Service specialist, there is no point in correcting the data in it. This is a misconception; if, as a result of a mistake, you paid less tax than you should, then you must file a return. You will need to provide a receipt for payment of the difference in this tax. Behavior in this situation is regulated by Article 81 of the Tax Code.

Otherwise, the Federal Tax Service inspector will have reason to doubt your honesty. He may find some errors when checking the submitted Form 3-NDFL, in which case you will need to draw up a new declaration within five days. You will have to submit it in person, since you need to explain why the mistake was previously made. In the new declaration, you will have to use the adjustment code; if you submit the second option, you will need to put one in the field for it.

If you do not agree with the inspector’s opinion, you do not have to make changes to the previously submitted information. In this case, the Federal Tax Service specialist is able to either accept your arguments and admit that the declaration was made correctly, or reject them and draw up an audit report. You can react to such an action by the inspector in two ways: