Personal income tax (PIT) is calculated as a percentage of the total income of individuals, less documented expenses. Declaring income (submission of the approved form 3-NDFL) is not only an obligation, but also the right to receive property and social deductions.
It is necessary
- - calculator,
- - a computer,
- - free program "Declaration" from the official website of the Federal Tax Service of Russia.
Instructions
Step 1
Make sure your expenses allow for some income tax exemption. The right to a tax deduction is given by: charity, transactions with property, in particular the purchase / sale of housing, payment of interest on a mortgage (target) loan, expenses for training, treatment, including the purchase of medicines, as well as expenses related to retirement benefits.
Step 2
Prepare a certificate of income (form 2-NDFL) and supporting documents (originals and copies) for each type of deduction for the correct filling of the declaration and subsequent presentation to the tax authorities. It is important to know that on the basis of the submitted documents, the tax inspectorate conducts a desk audit within three months, after which it provides or denies a deduction.
Step 3
Select the type of filling out the 3-NDFL form, data entry in the program or by hand. Corrections and duplex printing are not permitted. Each measure corresponds to one field in the form. When filling out manually, it is necessary to write in capital printed characters, in the absence of an indicator - put a dash.
Step 4
Act consistently. The Declaration program contains hints, each step can be checked, reviewed and corrected. In fact, the printed form 3-NDFL consists of a title page, 6 sections and sheets from A to I, of which the title page and section 6 "tax amounts payable (surcharge) to the budget or refunded from the budget" are required. Sections 1 - 5 and Sheets A-I, which calculate the tax base and the amount of taxes in the context of income, are optional. General information about the taxpayer (passport data) is written on the title page. Cost indicators are indicated in rubles and kopecks, and the amount of personal income tax - in full rubles.
Step 5
Enter the number 2 in line 010 of section 6 of the 3-NDFL form, which means that, according to the results of the calculations in the previous sections, there is a tax amount that is subject to refund from the budget. Select the taxes paid in the context of the OKATO and fill in section 6 separately for each code of the budget classification of tax revenues of budgets. After submitting the declaration to the tax and duty inspectorate at the place of registration (in person / by mail), a number of formalities must be followed. First, wait for a decision from the tax office on the return of income tax. Then apply for a tax deduction and tax refund, with the obligatory indication of your bank account. Third, wait for the amount of overpaid tax within one month after submitting the application.
