Tax return information

1.1. Fill out the section “Setting conditions”:

1.2. In this section you must fill in the “Inspection Number” - selected from the attached directory:

If you do not know your inspection number, you can find it out by using the on-line service “Address and payment details of your inspection” on the Federal Tax Service website: https://service.nalog.ru/addrno.do

All other parameters specified in this sectionare defined for an individual by default. If You are an entrepreneur or a non-resident, you need to adjust these parameters.

1.3. Next, go to the “Information about the declarant” section. As soon as you select a section, it is highlighted in a different color. Initially, in this section you are asked to fill out your full name, date and place of birth, and an identification document.

1.4. After filling it out, you need to go to the page with information about your residence address. To do this, click on the house icon.

OKATO can be clarified at the inspection office at your place of residence.

1.5. The next section is “Income received in the Russian Federation.” This section records all the income you receive: as per income certificates in form 2-NDFL, as well as income received from the sale, for example, of property owned for less than 3 years.

Initially, a section was allocated for income, taxable We wash at a rate of 13%. Basically, personal income is taxed at a rate of 13%. If you have other income, then fill out the sections with your existing rates in full.

1.6. Enter all sources of payments, that is, the names and details of the enterprises where you received income, in the “Source of payments” section. For each payment source, enter your monthly income. Enter information from 2-NDFL certificates. The total amount of income is calculated automatically. The remaining total amounts by payment source are entered manually from the certificate.

1.7. To enter the payment source, click the “+” icon. If you entered the payment source incorrectly and want to delete it, click “-“. If you want to change the payment source information, click .

1.8. When you click on the “+” icon, you are presented with a window for entering information:

1.9. Information “Name”, “TIN”, “KPP”, “OKATO” is entered from 2-NDFL certificates. At the same time, OKATO, which you indicated in the section “Newinformation about the declarant", may differ from OKATO, the indicationlisted in the certificate. This will be the case if you haveyou have a permanent residence permit in one locality, andyou work in another.

If, according to the 2-NDFL certificate, you were provided with standard deductions at your enterprise, check the box “Calculation of standard deductions from this source.” After entering the values, click Yes.

1.10. When entering the source of payments for the sale of property, if you do not know the details of the buyer, you can indicate in the “Name”, for example, “Sale of an apartment” or “Sale of a car.” In this case, the TIN and KPP are not filled out. OKATO must indicate the same as in the “Information about the declarant” section, that is, at the place of registration. Check mark in "Calculation" standard deductions according to this source” is not included. After entering the values, click Yes.

1.11. After entering all payment sources, go to enter income by month for each source. To do this, go to the next section. To enter information on the first payment source, click the “+” icon. If you entered the information incorrectly and want to delete it, click “-”. To edit information, click .

There is one more key in this section“Repeat income”, serves for duplicationthe same income information.

1.12. When you click on the “+” icon, you are presented with a window for entering information:

1.13. The system prompts you to select an income code from the directory. Since our first source of payments is “Car Sales,” the code is selected independently.

When selling a car, select code 1520, when selling an apartment - code 1510. Click “Yes”.

1.14. Enter the amount of income (the cost of the car) and the month the income was received (the month of sale). The button for selecting a deduction (expense) code becomes available.

1.15. Select the deduction code from the directory. Since the amount of the sale of a car owned for less than 3 years, in our case, is up to 250 thousand rubles, select the deduction code - “906”. As a result, the “Deduction Amount” will be automatically filled in with the value. Click Yes.

1.16. For the source of payments “Car sales”, information by month has been entered in full.
Now enter the information by month for the next payment source. This source is the company where you work. Enter the information from the 2-NDFL certificate, indicating the income and deduction codes that are reflected in the certificate.

1.17. By source of payments at the main place of work, information by month will look like this:

1.18. The last section to fill out is “Deductions”.
1.19. The icon panel allows you to take a page to fill out the necessary deductions.
1.20. Selecting the first icon opens a page for entering standard deductions. When choosing the second
- page for entering social deductions. If you select the third, there will be a page for entering property deductions when purchasing an apartment. If you select the latter, a page for entering deductions for losses with securities will appear.
1.21. Enter standard deductions by clicking on the first icon.

To calculate standard deductions, you need to check the “Provide standard deductions” box.
If you do not have special benefits for personal income tax, in your declarations before 2012, mark the code “No 104 and 105 deduction” with a dot (it is checked by default). If there are benefits, select either code 104 or code 105.
If you have children under 18 years of age or full-time students under 24 years of age, enter the number of children in
corresponding lines.
The amount of deductions based on monthly income is calculated automatically by the program.

1.22. If you fill out a sales declaration same property, then filling out the declaration ends here. Go to point 4.

2. Filling out declaration sheets when receiving social deductions (treatment, training, voluntary pension insurance)

2.1. To enter expenses for training, treatment, ext. for voluntary pension insurance, click the icon in the “Deductions” section
An input page will open. Check the box “Provide social deductions.”
If you want to receive deduction for your education, enter the amount spent on training in the reporting year in the “Your training” line.
If deduction for treatment yourself, or parents, or children - enter the amount of expenses in the reporting year in the “Treatment” line.
If you want to receive deduction for children's education when teaching them full-time, click the “+” sign in the “Amounts paid for children’s education” block.
If deduction under a voluntary pension insurance agreement, click the “+” sign in the block of the same name.

2.2. To enter the amount spent on children’s education in the reporting year, click on the “+” sign in the block of the same name. After completing the entry, click "Yes".

To enter pension insurance amounts, a more complex form for entering contract data is offered. After entering, click "Yes".

If you have no other deductions, proceed to point 5.

3. Filling out additional sheets of the declaration tions when receiving a property deduction (according topurchase of an apartment, house, share of an apartment, interest on a loan for a purchased apartment)

3.1. To enter expenses for the purchase of an apartment, residential at home, click the icon in the “Deductions” section.

An input page will open.

Check the box " Provide property tax deduction».
Fill in all lines sequentially.
First, select the acquisition method: “purchase agreement” or “investment”. In the example, “purchase and sale agreement” is selected.

3.2. Select an object from the proposed list in the “Object name” line. For example, “apartment”:

3.3. Select the type of property from the list provided in the “Type of property” line. For example, “common shared property”

3.4. Select a taxpayer characteristic from the list provided in the “Taxpayer characteristic” line. For example, “object owner”.

3.5. Enter the address of the property; the date of the act, if the object is new, or the date of registration of the right; share, if shared ownership.
3.6. Enter the year you started using the deduction. It is equal to the year in which the apartment (or other object) was purchased.
3.7. Enter the amounts by clicking the "Proceed to enter amounts" button.

Enter the requested information and click the "Return to item details" button

4. Saving the declaration

4.1. If you don't have enough time to enter now 3-NDFL declaration in full, you can save it and fill out the declaration at any time. To do this, go to the "File" menu and select "Save As".

4.2. Select the directory on the local (or network) drive of the computer in which you want to save the declaration and enter the file name. The program offers the extension by default. For declarations for 2012 - extension *.dc2. Click the "Save" button.

4.3. Subsequently, when entering the program, so that Continue entering the declaration, select the “Open” menu item.

4.4. Select the saved file and click Open.

5. Recording the declaration on a flash card

5.1. So that your declaration quickly and without errors entered into the tax authorities’ database, generate a declaration electronically. To do this, select the top menu item “Export”:

5.2. Select the desired directory to save and click “Ok”.

5.3. A *.xml file will be generated:

5.4. Copy the generated *.xml file to a flash card or any other medium.
With a printed declaration, a file on a flash drive, certificates in form 2-NDFL and the necessary documents, come to the tax office.

The Tax Code is a legislative act that regulates the taxation process. All income of a person participates in this process. This allows you to replenish the budget, as well as organize the normal functioning of the state.

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The declaration must be drawn up after the relevant reporting period has ended. There are limited deadlines until April 30 when it comes to paying taxes. This rule applies to individual entrepreneurs equally.

But when returning parts of the tax paid earlier, there are no restrictions; you can submit information throughout the entire calendar year. The only thing is that only amounts spent over the previous three years are taken into account. If these deadlines are violated, then it is no longer possible to receive a deduction.

Fines

The minimum amount of fines for individuals is 1000 rubles. A penalty of 20 percent is applied to those who transferred less tax than required.

What should you consider?

Receiving tax deductions is the legal right of all citizens who regularly pay income taxes. Essentially, this is a return of funds spent earlier.

Deductions are divided into several groups:

• Standard. For persons raising children, as well as those entitled to receive benefits.
• Social. In the case of charity, receiving paid treatment or training.
• Property. Issued after purchasing real estate.
• Professional. In this case, an application for compensation is submitted by individual entrepreneurs.

3-NDFL is a certificate whose main functions are not limited to reporting. This certificate allows you to return part of the costs in the form of a lump sum payment, or as an increase in wages due to the fact that income tax is not withheld from wages for some time. To receive compensation, it is enough to submit a declaration along with the appropriate application.

Filling out an income tax return using special software is the second most popular preparation of 3-NDFL for obtaining a tax deduction. Let us consider in detail how to fill out 3 personal income taxes in the “Declaration.2017” program when applying for expenses for purchasing an apartment or building a house.

Step-by-step instructions for filling out 3-NDFL using the “Declaration.2017” software

Step 1. Install and run the program

You can download the “Declaration” program for filling out 3-personal income tax for 2017, 2016, 2015 and 2014 on the website of the Federal Tax Service or the State Scientific Research Center.

In the window that opens, we immediately go to the first tab “Setting conditions”.

Please note that some of the conditions have already been established (type of declaration, type of income and taxpayer attribute) and no need to change them.

Step 2. Fill in the first tab “Set conditions”:

Inspection number

You can find out which inspection you are attached to using the service “Determining the details of the Federal Tax Service, the state registration body of legal entities and/or individual entrepreneurs serving a given address,” located on our website. To do this, you must indicate the address of residence (registration in your passport). There is no need to fill in the “Inspectorate Tax Code” field.

Correction number

We do not touch this field. “1” is set only if an updated tax return is submitted, in which errors in the previously submitted and accepted for verification declaration are corrected.

OKTMO

This field does not need to be filled in; it will be filled in automatically after specifying the OKTMO of the employer.

When applying for a deduction, the employer's OKTMO is indicated, and when paying personal income tax on income received from the sale of property, the OKTMO of the place of permanent registration is indicated.

This completes filling out the “Setting Conditions” tab.

If the declaration is filled out and submitted by a representative, you must fill out the block “Reliability confirmed”, where you should indicate the full name of the representative and details of the power of attorney on the basis of which he acts.

Step 3. Fill out the second tab “Information about the declarant”

This section must be filled out in exact accordance with the passport, otherwise the tax authority may refuse to accept the declaration.

Tab "Code of the country" no need to change.

Step 4. Fill out the third tab “Income received in the Russian Federation”

In this section you need to indicate the sources of income received in the year for which the deduction is claimed.

To do this, next to the block “Payment sources”, click on the green plus sign. In the tab that opens, indicate the name of the employer, his INN/KPP and OKTMO. All this information can be taken from the 2-NDFL certificate.

If, along with a property deduction, is declared at the same time, then in the tab that opens, you must put a tick next to the line “Calculate standard deductions using this source”.

You can check or correct the entered information about the source of income by clicking on the button indicating a hand pointing to a notepad, and you can delete the data by clicking on the red minus sign.

Step 5. Deposit the amount of income received monthly

To do this, click on the green plus in the second block of the section and select the type of income received by clicking on the button “Revenue code”.

For salary under an employment contract, select the code “2000 – Wages and other income in pursuance of an employment contract”, for income under GPC agreements - code “2010 – Work under civil contracts”.

Then we indicate the amount of income and the month it was received.

It is better to take the income code, amount and months of receipt from the 2-NDFL certificate.

If your income has not changed during the year and every month you received the same amount (according to the 2-NDFL certificate), you can use the button “Repeat income”.

Then in the lines below we indicate the taxable amount of income (line “Tax base” in the 2-NDFL certificate), the amount of tax calculated and withheld.

We do not fill in the last line “Advance payments of a foreigner”.

An example of a correctly completed “Income received in the Russian Federation” tab:

Step 6. Proceed to filling out the “Deductions” tab

By default, the program takes us to the “Standard Deductions” tab. If you do not plan to receive a standard deduction along with the apartment deduction, check the box “ Provide standard deductions” remove and go to the tab "Property".

Then check the box “Provide a property tax deduction” and click on the green plus sign to add data about the purchased apartment for which the deduction will be claimed.

Step 7. Enter data about the purchased apartment into the program

Method of purchasing real estate: under a purchase and sale agreement (when purchasing a finished apartment) or investment (when purchasing a new building).

Object name: residential building, apartment, room, joint venture with a residential building or for individual housing construction, shares in the specified property.

Type of property:

• Individual- if the apartment is purchased as sole property.
• Total share- when buying an apartment in share with someone (usually in marriage when dividing a share in the apartment between spouses and their children, or between a parent and a child).

General joint with a statement on the distribution of expenses- when purchasing housing during marriage without allocating shares (50% for each spouse).

This type of property is indicated if the entire amount of the deduction is claimed by one of the spouses, and the other refuses it, or in the case when both spouses receive a deduction in the shares established by them.

General joint without a statement on the distribution of expenses- this type is indicated if the cost of housing exceeds 4 million rubles and an application for distribution of expenses is not required, since the maximum amount of deductions that each spouse can declare is no more than 2 million rubles, and redistribute it by giving it to the second spouse so that he declares a deduction of not 2 million rubles, but 4 million rubles. - it is forbidden.

Also, an application will not be required if one of the spouses declares it in the amount of 50%. This is due to the fact that the deduction for the common joint property of the spouses is distributed by default in the ratio of 50% to 50%.

Common shared ownership with a statement on the distribution of expenses- this type of property is indicated when spouses want to distribute the deduction in a proportion different from the shares they own. As a rule, this happens if one of the spouses does not work and cannot receive his share of the deduction, or the income of the second spouse allows him to receive the deduction immediately.

The spouses received the right to distribute the deduction when purchasing an apartment in shared ownership only in 2014. deduction will be given only in accordance with the shares in the property.

Taxpayer identification:

• Owner of the object- if the deduction is claimed when purchasing an apartment as sole property.
• Property owner's spouse- indicated when applying for a deduction for the purchase of an apartment during marriage (regardless of the type of ownership: shared or joint).
• Parents of the minor owner of the property- if the deduction is claimed by the owner of the apartment.
• The property is owned by the applicant and a minor child- if the apartment is registered as the property of the parent together with the child.
• The property is owned by the applicant’s spouse and child- if the apartment is registered as the property of both parents and the child (children).

Object number code:

If the purchased property has a cadastral, conditional or inventory number, it must be entered in the line “Object number”, before indicating the code of the object number.

Location:

We also indicate the location address from the USRN extract or from the Rosreestr website.

At the end we indicate the date of the document confirming the right to deduction. For a purchase and sale agreement, you must fill out the line “Date of registration of ownership rights to a residential building, apartment, leasehold”. For investment agreements - date deed of transfer of an apartment, room or share in them.

Year of start of using the deduction:

If the deduction is claimed for the first time, indicate the year “2017”; if it was declared in previous years, indicate the year when the very first declaration for the deduction was submitted.

If you are a pensioner, do not forget to check the box “I am a pensioner”. You can learn about the features of receiving deductions for pensioners from.

Cost of the object (share):

We indicate the full cost of the apartment for which the deduction is claimed. If there was an apartment, you can also indicate the amount of interest paid.

This completes the filling of the “List of Objects” block.

Strings “Deduction from the tax agent in the reporting year (code 311) and (code 312) are filled out only if they are indicated in the 2-NDFL certificate in the section 4. Standard, social and property tax deductions.

This completes filling out the declaration. At the very end, we select the action that we want to apply to the declaration: save, view, print or check.

When purchasing real estate, you have the right to receive a property deduction and a refund of previously paid personal income tax. How to get a deduction, and who can get it, read the article: ““. To receive a property deduction and an income tax refund, you need to perform a number of actions, one of which is filling out the 3-NDFL declaration. You will learn below how to correctly fill out 3-NDFL when purchasing an apartment. There is also a sample of filling out 3-NDFL to receive a property deduction when buying a home, which you will find at the end of the article. Using the recommendations below and the completed sample declaration, you can easily fill out the 3-NDFL form for your case.

Who is NOT eligible to receive a tax deduction in infographics

The figure below in the infographic shows the categories of citizens who have and do not have the right to receive a tax deduction. ⇓

Deadlines for filing a declaration to receive a deduction when purchasing an apartment:

If you want to submit a 3-NDFL declaration for an income tax refund when purchasing an apartment or other housing, you can do this at any time during the year. You can report for the previous 3 years. For example, if you bought an apartment, house, room or other housing in 2014, then you can fill out and submit 3-NDFL to receive a property deduction during 2015 in an amount not exceeding your income for the reporting year (in this example, 2014) .

Fill out the declaration form carefully, do not make mistakes, otherwise you will have to start all over again. Each cell contains one symbol, all letters must be large and printed. If there are empty cells left, put dashes in them.

If you enter data manually with a pen, use blue or black paste.

The declaration has 23 sheets, there is no need to fill out everything, there is no need to submit blank pages, only completed pages are submitted to the tax office.

Be responsible when preparing the document, because it is in it that the amount of income tax is calculated, which you can return from the state if the tax authority makes a positive decision.

These are the basic rules for filling out the declaration, now let’s move on to page-by-page registration of 3-NDFL to receive a deduction when buying an apartment.

List of required documents for 3-NDFL in infographics

The figure below shows the required list of documents submitted along with the 3-NDFL declaration. ⇓

Sample of filling out 3-NDFL when purchasing an apartment

What sheets and pages need to be completed? The entire declaration consists of the following pages:

• title page (page 1 and page 2);
• section 1;
• section 6;
• sheet A;
• sheet G1;
• leaf I.

In total, out of 23 sheets of the declaration, only 7 need to be filled out.

The title page consists of 2 pages and contains general information about the taxpayer. Detailed line-by-line filling of these two pages is discussed in the article: “”. You can follow the link and use the recommendations presented there. The figure below shows an example of filling out the title page of the 3-NDFL declaration.

On the title page of the declaration, you must indicate the basic information of the taxpayer and sign this sheet.

Filling out Sheet G1 3-NDFL. Sample

Let's now move on to sheet G1. This is where the calculations provided at work take place.

This sheet is filled out on the basis that your employer must give you.

In paragraph 1.1, in lines 010-120 of this sheet, you need to reflect your income by month, and income is indicated on an accrual basis from the beginning of the year, that is, income for January is indicated first, then for January-February, then for January-February-March, etc. d. Only income subject to personal income tax at a rate of 13% is indicated. The data must be reflected for the calendar year in which the apartment was purchased.

In line 130 you need to indicate the number of months in which your income did not exceed 40,000 rubles.

In line 140, the number indicates the number of months in which income did not exceed 280,000 rubles. Amount 280,000 – up to this amount, a deduction for children is applied to the employee. After the employee’s income, received cumulatively from the beginning of the year, has reached 280,000 rubles, deductions for children are not applied.

Sample calculation of tax deductions for 3 personal income taxes

Paragraph 2 indicates the standard tax deductions due to the employee.

Please note, a deduction of 400 rubles. in line 170 does not apply from 01/01/2012.

The deduction provided in lines 150 and 160 is multiplied by the number of months. Moreover, only one of these two deductions can be applied to the employee.

The remaining deductions in lines 180-210 are applied to children; the deduction allowed is multiplied by the value from line 140.

Line 220 indicates the total value of deductions provided to the employee for the year, obtained by adding the values ​​in lines 150-210.

Filling out the tax deductions sheet of the personal income tax declaration form 3

Filling out Sheet I 3-NDFL. Sample

This sheet is intended for the direct calculation of property deductions for the purchase and construction of residential real estate.

Paragraph 1 contains information about the constructed or purchased apartment, house and other residential real estate.

010 – object code, taken from Appendix 5 to the Procedure for filling out 3-NDFL:

020 – type of property, one of the proposed options is selected.

030 – taxpayer attribute, indicates who the taxpayer is, whose income is reflected in this declaration: the owner of the property or his (her) spouse.

040 – address of the purchased property.

050 – date of the act of transfer of housing.

060 – date of registration of ownership of housing.

070 – date of registration of ownership of the land plot.

080 – date of application for distribution of deductions if the apartment is in common ownership (without shares).

090 – share in purchased housing.

100 – the year the deduction began to be used.

110 – the amount of expenses in connection with the purchase of an apartment should not exceed the amount of property deduction (RUB 2,000,000) excluding interest on loans.

120 – the amount of interest paid on loans taken to purchase housing.

The figure below shows an example of filling out sheet_I in a tax return.

Sample of filling out 3 personal income tax when purchasing an apartment

Calculation of property deduction in a tax return

Lines 130-180 - indicate the amount of property deduction for expenses on the purchase of housing and payment of interest on loans for past tax periods.

Line 190-200 – the balance of the deduction for purchase expenses and interest payments carried over from the previous tax period.

Lines 130-200 are filled in when you have already received a deduction in previous years, but have not yet received it in full, because a deduction for the year can be provided in an amount not exceeding your annual income.

Line 210 – the amount of deduction for purchase expenses provided upon notification.

Line 220 – the amount of deduction for interest paid, provided upon notification.

Lines 210-220 refer to the deduction amounts that you will receive from your employer based on the issued tax notice. After all, you can receive the required deduction in two ways: at a time, by submitting an income tax return to the tax authority, or gradually every month, in this case the employer will not deduct the amount of income tax from your salary.

Line 230 - the size of the tax base minus deductions, is obtained as the total income for the reporting year from line 120 of sheet G1 minus the total standard deduction from line 220 of sheet G1, as well as minus the deduction provided upon notification from lines 210 and 220 of sheet I. With the received amount and income tax will be calculated, which you can return for one reporting year. If this amount is less than the property deduction you are entitled to, then the remainder of the deduction will be transferred to the next year, and you will be able to receive it next year by filling out the declaration again. The remainder of the deduction will be carried forward to the next year until you receive the full property deduction due to you.

Line 240 - the amount of expenses used for the purposes of property deduction for the reporting year cannot exceed the tax base calculated in line 230.

Line 250 – the amount of interest paid on the mortgage loan, applied for the purposes of the property deduction, cannot be more than the difference between lines 230 and 240.

Line 260 – the balance of the property deduction for expenses for the purchase of an apartment. If the income for the reporting year was not enough to receive a deduction in the required amount (that is, your income for the year is less than the property deduction), then the remainder of the deduction goes to the next year. The value is obtained as the line 110 – (130 + 210 + 240).

Line 270 – the balance of the property deduction for the cost of paying interest on the loan, carried over to the next year.

Filling out a tax return. Calculation of property deduction

After filling out sheet G1 and I, check:

• (line 240 + line 250) must not be greater than line 230;
• (line 130 + 210 + 240 + 260) there should not be more than the property deduction to which you are entitled.

Filling out Sheet A 3-NDFL. Sample

This sheet calculates the total amount of income and tax. Paragraph 1 indicates your income for the reporting year. If your source of income is your employer, you should indicate this.

010 – employer’s tax identification number.

020 – employer checkpoint.

021 – OKATO code.

030 – name of the employer’s organization.

040 – amount of income for the year, the value must coincide with line 120 of sheet G1.

050 – the amount of income for the year, subject to income tax at a rate of 13%, is obtained as line 120 of sheet G1 minus line 220 of sheet G1.

060 – calculated personal income tax amount, obtained as 13% of the value from line 050 of this sheet.

070 – the value of line 060 is repeated.

If there are several sources of income, then lines 010-060 are filled out separately for each.

The figure below shows an example of filling out a tax return on sheet_A about sources of income.

Sample of filling out data on the source of income in 3-NDFL

In point 2, the total values ​​are calculated.

080 – the total amount of income obtained by summing all the values ​​of line 110.

090 – total amount of taxable income.

100 – total amount of income tax.

110 – total amount of income tax withheld.

Sample calculation of final values ​​for 3-NDFL

Filling out Section 1 3-NDFL. Sample

010 – total amount of income from line 080 of sheet A.

030 – the total amount of income on which tax should be calculated.

040 – the total amount of expenses and deductions, it turns out as (line 220 of sheet G1 + line 210 of sheet I + line 220 of sheet I + line 240 of sheet I + line 250 of sheet I).

050 – tax base = line 030 minus line 040 of this section.

070 – amount of withheld tax from sheet A, line 110.

100 – tax to be refunded from the budget is equal to line 070.

Sample of filling out section 1 of the tax return