When selling property, a citizen of the Russian Federation must fill out a declaration of income from the sale, submit the necessary package of documents and submit it to the tax office at his place of residence. If the property or car has been owned for more than three years or the income has not exceeded 1 million rubles, then the amount of the sale is not taxed, but if the amount of income exceeds the specified amount, then 13% of this income must be paid to the state budget.
It is necessary
- - a package of documents for the sale of property;
- - the program "Declaration";
- - a computer;
- - documents of the taxpayer;
- - Tax Code of the Russian Federation.
Instructions
Step 1
Use the approved Declaration program to fill out the declaration of income from the sale of property. Download the program for this reporting year and install it on your personal computer. Select the type of declaration, in this case - 3-NDFL, indicate the tax service number at your place of residence. Indicate who you are: an individual entrepreneur, a lawyer, a private notary, the head of a farm or another individual, and tick the box that suits you as a taxpayer.
Step 2
In the available income, select "Property Sales Income". The declaration is filled out by the taxpayer himself and confirms the accuracy of the information provided personally or offers to do this to the representative, who must have a notarized power of attorney to act on behalf of the taxpayer.
Step 3
In the information about the declarant, enter the surname, name, patronymic of the taxpayer, the date and place of his birth in accordance with the identity document. Indicate the details of the identity document (series, number, date and issue and the name of the issuing authority).
Step 4
On the tab of income received in the Russian Federation, by clicking "+", indicate the last name, first name, patronymic of the person who purchased your property (real estate or car). In the information on income, select the income code 1520 "Income from the sale of other property (shares), except for the Central Bank". If the property has been owned for more than three years, then indicate the deduction code 0 - "Do not provide a deduction", if less than three years and the sale amount is up to 250 thousand rubles, select code 906. If the property was owned less than three years and the sale amount exceeds the above amount, then indicate the code 903 - “In the amount of documented expenses”. If you have chosen code 903, documents confirming the amount for which you purchased this property in the past should be attached to the package of documents. This will pay tax on the difference between the purchase amount and the sale amount.
