Declaration 3-personal income tax: how to fill it out correctly

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

From time to time in our lives there come moments when we need a 3-NDFL declaration. Not all taxpayers know how to fill it out. Yes, and the fear of messing up something discourages doing this business. However, everything is not so scary. The main thing is to be careful when filling out and not be nervous. And within the framework of this article, we will try to tell in detail when a 3-personal income tax declaration is needed, how to fill it out and how to simplify this process.

When a declaration is needed

The main income of the citizens of our country is wages. It is taxed at 13%. Listed in the Federal Tax Service by his employer. Therefore, ordinary people do not need to fill out anything and submit it anywhere. But there are a number of cases when 3-personal income tax is necessary:

1. Sale of property (car, apartment, land, etc.) that has been owned for less than three years.
2. Receiving winnings and gifts from people notwho are close relatives.
3. Getting income from business, lawyer, notary, etc. activities.
4. Receiving profit under civil law contracts (for example, renting out housing).
5. Getting a tax deduction.

In what form can I fill out and submit 3-personal income tax

At the moment there are several options for filling out the document. This can be done by hand on special forms. They can be purchased at the Federal Tax Service or printed on a printer. You can "fill" yourself on a computer, and then print it out. In addition, there is specialized software that helps in filling. In this case, it is necessary to enter the initial data, the program will perform all the calculations itself, and you will have a ready-made 3-personal income tax declaration in your hands. How to fill is a matter of taste and skill. You can submit a document during a personal visit to the tax authority at the place of residence (registration), by mail or electronically via TCS (via the Internet). But it should be borne in mind that each case is individual, and any method may be unacceptable. For example, it is impossible to send supporting documents to the property deduction declaration through telecommunication channels.

General filling rules

• Filled in blue or black ink.
• If the declaration is output to a printer, only one-sided printing is possible.
• There should be no corrections or strikethroughs.
• When binding and printing the declaration, barcodes and all data must not bedeformed or missing.
• Each indicator has its own field with a certain number of cells.
• All monetary amounts are indicated in rubles and kopecks, except for the amounts of income in foreign currency before their conversion into the ruble equivalent.
• The amount of tax is indicated in rubles, kopecks are rounded (up to 0.5 rubles - down, 50 kopecks and more - up).
• All fields must be filled in from the leftmost cell. One character - one cell.
• If the OKATO (OKTMO) value is less than 11 digits, zeros are put in the free right cells.
• TIN, as well as the surname and initials of the taxpayer.
• On each page, the date and signature of an individual in the appropriate fields are put at the bottom.

Required Pages

3-personal income tax contains a title page, 6 sections, as well as sheets A, B, C, D (1, 2, 3), D, F, F (1, 2, 3), H, I. At first glance, there are a lot of them. But in fact, not all of them are needed. The number of pages to be completed depends on each specific situation. The title page and section 6 must be filled in. The remaining pages - if necessary. We will not describe in which cases this or that sheet is needed, because. each page of the form is titled and indicates when it is due.

Title page

Let's consider in order all the fields of the title page, consisting of two pages. Both are required.

1. As already writtenabove, at the top, you must put down the TIN.

2. Next comes the revision number. If the declaration for the given period is submitted for the first time, zero is put in this field. If during the check some inaccuracies were found, then it is necessary to re-fill the document. The number of the adjustment in this case is the sequence number of the clarifying declaration. That is, for example, if changes were made only once, put the number "1", if twice - respectively, put down a deuce, etc.

3. The next field is "Tax period (code)". 3-NDFL is always submitted at the end of the year, so this field will always contain the code "34".

4. "Reporting tax period". The year for which the declaration is submitted is entered here. It should be noted that upon receipt of any income, 3-NDFL must be issued no later than April 30 of the next year. For example, if in 2014 you sold a car, then by the end of April 2015 you must submit a 3-NDFL declaration. How to fill in this field in this case? The year 2014 is entered here. If you are collecting documents to receive a tax deduction, then you can file a declaration at any time during the year, not only for one, but also for the previous three periods. Accordingly, in 2014 you can submit to the Federal Tax Service 3-personal income tax in three copies - one for each reporting tax period: 2011, 2012, 2013.

5. "Tax authority" - the four-digit code of the IFTS of your area. It can be found in any department at information stands or through reference services.

6. "Category code of the taxpayer". Basically herethe number "760" is affixed, denoting another individual declaring his income or claiming a tax deduction. But there may be other options:

• 720 - self-employed.
• 730 – persons engaged in private practice, incl. notaries.
• 740 - lawyers who are the founders of the law office.
• 770 is an individual entrepreneur who is the head of a peasant farm.

7. "OKATO Code". We have already talked about it above. It's pretty easy to find out too. It is also posted on the information boards at the tax office.

8. Next are the fields for entering personal information about the taxpayer: full name, contact phone number.

9. Then the first page of the title page is divided into two columns. You only need to fill in the left side. If the documents are provided personally by the taxpayer, then put the number “1” at the top of the column. If this is done by a trustee, then below you need to write the name of the representative and the name of the authorizing document.

10. Now let's move on to page 2 of the title page. Personal data is also entered here: address, series and number of the passport, when it was issued and by whom it was issued. Pay attention to several codes:

• Citizenship - citizens of the Russian Federation put the number "1", stateless persons - "2".
• Country code put "643"
• Document code - "21", because in the vast majority of cases, it is a passport that is required.
• "Taxpayer status" - residents put one, non-residents two.

In the centuryinformation technology, it is much easier to use specialized software. There are several programs at the moment, but the most accessible and easy to use is the PP "Declaration 20_". A separate version must be installed for each year. Officially and free of charge, it is distributed through the official website of the Federal Tax Service, so that the 3-NDFL declaration is not difficult for citizens. How to fill in the "Declaration 2013" program, we will now analyze for an example. When you open the program, we see the "Set conditions" window. It is here that you need to put down all the values \u200b\u200bthat were mentioned above.

To enter the personal data of the taxpayer, you need to click the "Information about the declarant" button. Please note that this window has two tabs: passport data and information about the place of residence. Their icons are located above the "Name" block. Both must be filled in.

On this, we consider the title page to be completed. Then you can move on to the main sections. It is impossible to consider all cases of filling out the declaration within the framework of one article, so we will focus on the most common ones.

Property for sale

After entering personal data, go to the button "Income received in the Russian Federation". Here we see three tabs: "13", "9", "35". We are interested in the first one, because from the income from the sale of property will have to pay 13%. This must be reflected in the 3-NDFL declaration. How to fill out when selling a car? To do this, in an open tab"13" in the upper field you need to click on the plus sign. The Payment Source window will open. In the field "Name of the source of payment" you can write: "Sale of the car." The rest of the fields are left free. The system will issue a warning about the incompleteness of the OKTMO code. In this case, you can skip it. Then we go down to the bottom field and click on the plus sign already there. The "Income Received Details" window will open. First you need to select an income code. For the sale of the car, this is "1520". Next, enter the amount of the sale. And pay attention to the item "Deduction Code". It is needed in order to reduce the amount of tax. So, if the car was owned for less than three years, you can reduce the taxable base by 250,000 rubles or by the cost of the car upon purchase. The corresponding amount must be entered in the "Amount of deduction (expense)" field, naturally, it should not exceed the income from the sale. Next, you need to calculate the tax base and the tax itself and enter the data in the totals section. Thus, the 3-NDFL declaration is filled out. How to fill in when selling an apartment? Actually, exactly the same. Only the income code will be "1510" or "1511", depending on whether you owned the entire apartment or only part of it. And the deduction, of course, will be different. It is worth noting that this section must include all income received in the reporting year, except for wages, if the purpose of the declaration is not to receive a social or property deduction.

Social deduction

Often we are faced with the fact that we need to return the tax paid incase of education, pension insurance or medical treatment. In this case, you will also need a 3-personal income tax declaration. How to fill in for 2013 for treatment or education? Here we need a 2-personal income tax certificate obtained at work. You need to fill in your income information. The principle is the same as described above. But all codes and amounts are taken from the certificate. Income is registered in this program for each month separately. If the employer applied standard deductions, you need to check the corresponding box. Next, go to the button "Deductions". We will see the Standard Deductions tab. Data is also entered here from the 2-NDFL certificate. Now we need a social deductions tab to get the 3-NDFL declaration. How to fill in 2013 for dental treatment, for example? It is enough to enter the total amount in the field "Treatment" or "Expensive treatment" - depending on which category the services provided to you belong to. The declaration is filled in the same way in case of training on a paid basis.

Buying a home

When buying a home, a 3-personal income tax declaration will also come in handy. How to fill out a property deduction for 2013, now let's see. Everything related to the title page, income, standard deductions remains unchanged. But now we need another additional tab - "Property deduction". Here all data is entered from the available documents: sales contract, registration certificate, loan agreement. When the information about the acquired property is filled in, you must click on the button "Go to entering the amounts." If this typedeclarations are not submitted for the first time, data from previous years may be needed. They can be obtained either from the tax inspector or from the previous 3-NDFL.

What will we get after filling

When all the data is entered into the program, you need to click the "Save" button and select a storage location. After that, you can preview what happened by using the appropriate button. And then print it out. You can correct the data at any time if you find an error. The program itself will calculate the amount of tax payable or refundable and fill in the final sections. Only those sheets that are needed will be printed. You will only have to sign, date and submit documents to the tax authority.

Afterword

In conclusion, I would like to advise you not to be afraid of such a document as the 3-personal income tax declaration. How to fill out for 2013, we considered as an example. Other reporting periods do not differ much. In any case, handling this software is quite simple, the main thing is to carefully consider this case. Then your documents will be filled out correctly.