There are several types of personal income tax returns in the Russian Federation. These are 2-NDFL, 3-NDFL and 4-NDFL. Declarations must be submitted annually by the taxpayer to the tax office.
Declaration 3-NDFL
The 3-NDFL declaration is an official document with which individuals declare taxes on personal income. It is necessary to submit a declaration in the new year for the past. It should be borne in mind that you can submit a declaration only for the previous three years.
To receive tax deductions, a person can file a 3-NDFL declaration throughout the year.
A declaration in the form of 3-NDFL is submitted by persons who receive income from abroad, entrepreneurs, notaries. It must also be submitted when selling real estate (less than three years of ownership), a car, and when receiving income in the form of dividends.
In the overwhelming majority of cases, such a declaration is submitted by citizens not to declare income, but to receive social deductions. These include deductions for tuition, property acquisition, medical treatment, children, losses in transactions with securities, the difference in the tax rate (relevant for non-residents).
Tax residents of the Russian Federation, regardless of citizenship, submit a declaration in the form of 3-NDFL.
Rules for filling out the 3-NDFL declaration
When filling out such a declaration, as a rule, there are no special difficulties. To do this, it is recommended to download a free special program from the website of the Federal Tax Service for the past year and install it on your computer.
Then you need to fill in all the necessary fields and sections, based on a particular case. For example, a declaration is submitted to receive a tuition deduction, then you need:
- select the inspection where the form will be submitted;
- in the field "sign of the taxpayer" mark "another individual";
- note what income is available;
- select the section "information about the declarant";
- fill in personal data (last name, first name, patronymic, date of birth, passport data and date of issue, etc.);
- choose the country of which the person is a citizen;
- press the adjacent icon and fill in the data on the place of residence (registration) or temporary registration;
- enter all the data from the 2-NDFL certificate (accrued wages, information on the company, income code (this is an important point!), etc.);
- indicate the purpose of filling out 3-NDFL (what deduction, what tax was deducted from wages (13%, 9%, 35%), and other information);
The program, if filled in correctly, will itself calculate the amount to be returned from the budget to the taxpayer. Of course, it is necessary to provide documents confirming the right to any deduction. The 3-NDFL declaration is submitted to the tax office at the place of registration or registration, if it is submitted by a taxpayer who is a citizen of the Russian Federation.
If a tax resident of the Russian Federation submits a declaration, but not a citizen, then in this case you need to contact a certain tax service. For example, in Moscow, non-citizens of the Russian Federation submit the above declaration to the tax office # 47 (metro Skhodnenskaya, Tushinskaya).
