How To Fill Out A 3 Personal Income Tax Declaration

2024 Author: Isaiah Gimson | [email protected]. Last modified: 2023-12-17 02:53

Tax declaration 3-NDFL is a document according to which individuals in Russia report on personal income tax (PIT). Who must submit the declaration, in what time frame? And most importantly, how to fill out the declaration correctly?

Cases of filling in a 3-NDFL tax return

• Receiving income from the sale of property that was owned);
• Receiving a gift of real estate, vehicles, shares, shares, shares;
• Receiving remuneration from individuals and organizations that are not tax agents;
• Receipt of winnings from lottery operators, distributors, organizers of gambling games held in a bookmaker's office and a totalizator - in the amount of up to 15,000 rubles;
• Receiving income from sources outside the Russian Federation;
• Receiving income by notaries in private practice;
• Lawyers who have established lawyers' offices;
• Individual entrepreneurs using a common taxation system.

To begin with, in order to fill out a personal declaration, you need to download a program to fill it out. It is provided by both special third-party sites and the official source gnivc.ru.

After filling it out, they print it out: just in case, it is better to save the file on a USB flash drive, and when submitting the declaration, if something is not filled out correctly, ask the inspector to correct the errors.

Mandatory filling items

1. Setting conditions;
2. Information about the declarant;
3. Income received in the Russian Federation.
4. Tax deduction:
5. Property deduction;
6. Standard deduction for children;
7. Social deduction.

After installing and opening the program, you can see the first field for filling. You must select the type of declaration 3-NDFL, inspection number.

Filling in information about the declarant

1. In the first tab, fill in all the fields according to the passport;
2. The second tab contains the address fields in the Russian Federation (relevant for programs up to 2017). To fill out, you need information about the OKTMO code and postal code.

Filling in income received in the Russian Federation

1. You will need to select the tax rate, where the default is 13%;
2. Add a source of payments (the employer with his TIN, KPP, OKTMO, the data of which can be found in the 2-NDFL certificate issued by the employer);
3. The employer's details are specified in clause 1: "Information about the tax agent";
4. We indicate monthly income, which can also be taken from the 2-NDFL certificate from the employer;
5. Next, you need to indicate the taxable amount of income, the calculated amount of tax and the tax withheld.

Filling in the property tax deduction

1. Uncheck the box for standard deductions "Provide standard deductions" (If you need to get both standard and property deductions, fill in both tabs);
2. After purchasing a home, go to the "House" tab, put a mark "Provide property tax deduction";
3. Next, we add to the list real estate objects for which it is necessary to receive a property tax deduction;
4. To do this, select the method of acquiring property, the name of the object from the list, the sign of the taxpayer (the applicant's spouse, parent, the owner himself);
5. Then comes the filling in information about real estate, according to the certificate of ownership (if it is not at hand, you can find out the cadastral number, knowing only the address. For which you need to go to the Rosreestr website);
6. Date of registration of the owner's right to a residential house / apartment / room;
7. The value of the object or share of the property with interest on loans specified when purchasing real estate;
8. Press the button to view the declaration, send it to print.

Important: if the declaration is not submitted for the first time, you must fill in the fields "Deduction for previous years and the amount carried over from the previous year." In the window "Tax agent deduction in the reporting year", zero is entered if the employer did not provide any tax deductions.

Completing the Standard Child Tax Deduction

If the employer did not pay the standard deduction for children, then you can get it by filling out the declaration for the previous year.

1. In the field "Provide standard deductions" put a tick;
2. If the payer belongs to the category of people (veteran, disabled, etc., the full list of persons is indicated in article 218 of the Tax Code of the Russian Federation) - code 104 or 105 is marked, otherwise - we choose no 104 or 105 deduction;
3. Next, we indicate the number of children (the presence of the first 2 children is entitled to receive -1400 rubles, 3 and the next - 3000 rubles);
4. When adding to the family, the columns with the number of children are filled in manually.

Filling out social tax deduction

1. We select the appropriate item, below we enter the amount actually spent (must correspond to the payment documents confirming the fact of material costs);
2. If the child studied for a fee, you need to click on "Plus" and add the amounts paid for the children;
3. "When refunding the deduction for non-state pension provision and voluntary pension insurance, as well as for additional insurance contributions for the funded part of the labor pension, click on the plus and fill in the appropriate fields in accordance with the agreement."
4. The procedure has come to an end, we print the document and take it to the tax authority.