How to fill in personal income tax-3? 3-NDFL: sample filling. Example 3-NDFL

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Many citizens are faced with the question of how to fill out personal income tax forms 3. In fact, everything is quite simple, you can do it yourself and for free. This publication contains recommendations that will help you understand the answer to the question posed. The most important thing is to carefully read and follow them.

What is the purpose of the declaration and who should complete it?

Personal income tax return-3 is a document required for an individual to report to the state on income received. It consists of 26 sheets that fill in:

• individual entrepreneurs;
• notaries, lawyers and others in private practice;
• citizens who have inherited;
• winning a lottery or other risk-based game;
• people who receive income from those who are not tax agents (landlords);
• who made profits for which no tax was paid.

Program for filling out 3-personal income tax

The document in question is easiest to issue using the free utility "Declaration-2013", which can be downloaded from the website of the federal tax service. Next, you need to install it on a personal computer.

The functionality of the program allows you to enter information about taxpayers, calculate totals, check the correctness of the calculation of deductions, benefits, and also generate a file in XML format. For the full operation of the program "Declaration-2013" there are minimum system requirements.

If a person knows the 3-personal income tax form, the program, how to fill in all the fields in it, taking into account all the features, he will draw up the document as quickly and correctly as possible.

"Declaration-2013". Part 1: Filling out taxpayer information

First of all, you should run the program (a shortcut on the desktop with a green letter D). In the window that appears, select the "Set conditions" item, located on the panel on the left. Now the reader will learn how to fill out personal income tax-3 using the Declaration-2013 program.

If the taxpayer is a resident (stayed in Russia for more than six months), choose the type of document "3-NDFL", otherwise - "3-NDFL non-resident". In the "General information" column, enter the code of the tax office to which information will be provided. Since the document in question is provided at the place of permanent residence, residents of the regional center do not fill in the "District" field.

Taxpayers who want to understand how to fill out personal income tax-3, and for the first timedeclaration for the year, in the section "adjustment number" leave zero. Otherwise, they put a unit (it will be necessary to clarify the early declaration). In the paragraph “The sign of the taxpayer”, a choice is made of who the person is. Next, in the "There are income" menu, check the boxes where the income comes from.

"Declaration-2013". Part 2: Who Files the Declaration?

The program needs to clarify the reliability of the submission of documentation: either a person submits it for himself (marked "personally"), or for another individual ("Representative of the FL"), or he is a representative of the organization. If the formalities in question are carried out instead of another citizen, you will need to enter personal data and a document number, which may be:

• power of attorney from a legal or natural person;
• birth certificate if the representative is the child's parent.

Now you need to click the "Save" button on the top toolbar to save all the data. The name of the declaration is entered in the window that appears.

"Declaration-2013". Part 3: information about the declarant

On the left side panel there is a tab "Declarant information". Under the button where the information is saved, there is a button with an image that looks like a cabinet with an open drawer. When you click on it, you will need to fill in personal information: TIN (you can find it on the website of the Federal Tax Service, but this field is optional), passport data, and save the changes.

The next step is to click on the button next toprevious button in the form of a house. The panel that opens indicates the type of residence (permanent or temporary), address, phone number and OKATO (all-Russian classifier of administrative-territorial division).

"Declaration-2013". Part 4: Income and expense details

Entrepreneurs and individuals who want to understand how to fill out personal income tax (form 3) must correctly enter information about their income. To do this, you will need a personal income tax certificate of the 2nd form, which can be obtained from the organization at the place of work that withholds income tax. Different types of profits are subject to their respective tax rates. For example, salary - 13%, material benefits - 35%, dividends - 9%. Each method of making a profit has a unique code: 2000 - wages, 2012 - vacation funds, 2010 - income from GPC agreements, 2300 - sick leave, 1400 - rental income, 2720 - gifts. When calculating personal income tax, deductions (tax-free benefits) should be taken into account in the form of codes that can be viewed in the certificate. Based on all this data, we continue to figure out how to fill out a 3-NDFL certificate.

Step 1. In the left panel, select the item "Income received in the Russian Federation".

Step 2. Under the "Save" button, select the number 13, which means the tax rate. If a declaration is being filled out in connection with the sale of property held for less than three years, then only information about the profit from this operation is indicated.

Step 3. In the "Source of payments" section, use the green plus sign to addas many organizations as personal income tax certificates, and fill in the required data: TIN, KPP, OKATO. For an enterprise providing standard deductions, check the corresponding box.

Step 4. In the "Sources of payment" under the previous paragraph, enter information about income. To do this, press the plus sign to add and minus to remove.

Step 5. Fill in the field "Total amounts by source of payments" (section 5 from the reference).

Step 6. If the amount is indicated in paragraph 5.7 of the personal income tax of the 2nd form (the tax agent did not withhold the entire amount of income tax), then information on taxable income is entered.

"Declaration-2013". Part 5: filling in the deduction box

There are four tabs in this section. Those who want to get an answer to the question of how to fill out 3-personal income tax correctly should know that each of them corresponds to a certain category of deductions: standard, property, social and past losses from securities transactions.

When you enter the first group, you must check the required boxes. If the taxpayer has children, then the label "Deduction for the child (children)" should be left. The next field - "Deduction for a child (children) to a single parent" - does not raise questions. The last field is under a question mark and means deductions intended for a guardian or single parent whose status changed during the year. Further, information on the number of small family members is specified. Also, standard deductions are provided for codes 104 and 105.

Buttonwith a red tick - social deductions. To declare them, you should put a mark in the right place. Young taxpayers who want to understand how to fill out Form 3-NDFL (social deductions) should be aware that deductions are limited.

If necessary, fill in the field "Property tax deduction for construction", which will require information from documents for the acquisition of property. After that, press the button "Go to the input of amounts". That's all you need to do to complete the declaration using a computer program.

Preparation of documents

You can view the result in the program "Declaration-2013" using the "view" button. Then make one-sided printing in duplicate. It remains to carefully fasten the sheets with a stapler (so that the staples do not block the barcode), put the date in the format 2014-24-02 and sign. On the front page, indicate the number of completed sheets and attached documents.

Advice: it is better to bring all documents to the tax office yourself. The specialist will certify the duplicates and return some of the originals, as well as report the presence of errors or the absence of additional materials. Sending personal income tax-3 by e-mail may delay the process with deductions.

3-personal income tax: sample filling for 2014 (title pages)

Sometimes it is not possible to issue a declaration on a computer. Some people are used to doing it on a ready-made form. Then it may be necessary to have a "Guarantor", "Consultant" or another system whereyou can download and print the 3-NDFL form. A sample filling for an individual who received a profit from the sale of an apartment is presented later in the article.

Citizen Andrei Viktorovich Belov (TIN 772478888888), living in Moscow, in January 2014 sold Natalya Olegovna Ivanova (TIN 772499999999) an apartment received by inheritance in 2012. For income from the sale, Andrey Viktorovich must provide documentation by April 30, 2015.

also acts confirming the tenure of the sold apartment.

On the first page, the “Adjustment number” field is filled with the number zero, since the taxpayer submits a declaration for 2014 for the first time. In the TIN paragraph, the numbers 772478888888 should be indicated. In the "Tax period" section, the number 34 and the year 2014 should be indicated. In the "Provided to the tax authority" field, the tax service code is written. In this case, the number 24 should be indicated (you can look at the first four digits in the TIN: 77 is the code of the city of Moscow, and 24 is the agent number). Next, the “Code of the taxpayer category” is filled in. For A. V. Belova is number 760.

Next, the OKTMO code is indicated, which can be found in the tax service. In this example, this is 45315000. Next, you should write the full last name, first name, patronymic, phone number, put the date and signature at the bottom. It is also necessary to indicate the number of completed pages andaccompanying documentation.

In the paragraph "Date of birth" A. V. Belov must write the relevant data in the format 1982-05-08. Moscow is written in the "Place of birth" field. "Citizenship" - 1 (for persons with citizenship, 2 - without citizenship). In the "Country Code" section, 643 (Russia) is put. Next, the document code and passport data are indicated. In the "Status of the taxpayer" is affixed 1 (resident of the Russian Federation).

Example of a completed 3-personal income tax declaration for income from the sale of property: other pages

In the section under the heading "Taxpayer's Place of Residence", the address of the permanent place of residence should be indicated according to the following pattern: 107113 (zip code), 77 (region code), Moscow. Next, the street, house, building and apartment number are written.

Sheet A indicates the amount of income received from N. O. Ivanova (2.5 million rubles). According to the law (Article 220, clause 2.1 of the Tax Code of the Russian Federation), the tax deduction limit is 1 million rubles, which means that the amount of taxable profit is: 2.5 - 1=1.5 million rubles. The calculated tax is 1.5x13%=0.195 million rubles. The totals are displayed in the second paragraph.

In paragraph 1.1.1 of sheet E, you should write the total amount of income received - 2.5 million rubles, and in paragraph 1.1.2 - the maximum tax deduction - 1 million rubles. The calculation of the fields of sections 1 and 6 is indicated in the declaration, so it does not cause difficulties.

In this publication, answers were received to the following questions: why do we need a tax return, how to fill out 3-personal income tax. A sample filling was also presented, and it was also told how to fill out thisdocument using a special program. Knowing all these features, the taxpayer will be able to choose the most convenient way for him and complete all the necessary formalities.