From time to time in our lives there come moments when we need a 3-NDFL declaration. Not all taxpayers know how to fill it out. Yes, and the fear of confusing something discourages engaging in this business. However, everything is not so scary. The main thing is to be careful when filling out and not be nervous. And in the framework of this article we will try to tell in detail when the 3-NDFL declaration is needed, how to fill it out and how to simplify this process.
When is a declaration needed?
The main income of the citizens of our country is wages. A 13% tax is levied on her. Transferred to the Federal Tax Service by his employer. Therefore, ordinary people do not need to fill out anything and submit somewhere. But there are a number of cases when 3-NDFL is necessary:
- Sale of property (car, apartment, land, etc.) owned less than three years.
- Receiving winnings and gifts from people who are not close relatives.
- Receiving income from entrepreneurial, attorney, notarial, etc. activities.
- Making a profit under civil law contracts (for example, renting out housing).
- Getting a tax deduction.
In what form can I fill out and submit 3-NDFL
There are currently several options for filling out a document. This can be done by hand on special forms. They can be purchased at the Federal Tax Service or printed out on a printer. You can "type" on your own computer, and then print. In addition, there is specialized software to help fill out. In this case, you need to enter the source data, the program will do all the calculations itself, and you will have a ready-made 3-NDFL declaration in your hands. How to fill is a matter of taste and skill. You can apply for a personal visit to the tax authority at the place of residence (registration), by mail or electronically via the TCS (via the Internet). But it is worth considering that each case is individual, and any method may be unacceptable. For example, through telecommunication channels it is impossible to send supporting documents to the declaration of property deduction.
General filling rules
- When filling, ink is used in blue or black.
- If the declaration is output to the printer, only one-sided printing is possible.
- There should be no corrections or strikethroughs.
- When fastening and printing the declaration, barcodes and all data should not be deformed or lost.
- Each indicator has its own field with a certain number of cells.
- All monetary amounts are indicated in rubles and kopecks, except for the amounts of income in foreign currency before they are converted into ruble equivalent.
- The amount of tax is indicated in rubles, kopecks are rounded (up to 0.5 rubles. - in the lower direction, 50 kopecks and more - in the larger one).
- All fields must be started from the leftmost cell. One sign - one cell.
- If the value of OKATO (OKTMO) is less than 11 digits, zeros are put in the free right cells.
- On each page in the designated place is entered the TIN, as well as the name and initials of the taxpayer.
- On each page below is the date and signature of the individual in the appropriate fields.
Required Pages
3-NDFL contains the title page, 6 sections, as well as sheets A, B, C, D (1, 2, 3), D, E, G (1, 2, 3), Z, I. At first glance, there are lots of. But in fact, not all of them are needed. The number of pages to fill out depends on each specific situation. The title page and section 6 are required to be filled in. The remaining pages - as necessary. We will not describe in what cases a particular sheet is needed, because each page of the form is entitled and makes it clear when it should be provided.
Title page
Let us consider in order all the fields of the title page, which consists of two pages. Both are required.
1. As already mentioned above, the TIN must be entered in the upper part.
2. Next is the adjustment number. If the declaration for the given period is submitted for the first time, zero is set in this field. If during the inspection there were some inaccuracies, then you must re-fill the document. The adjustment number in this case is the serial number of the qualifying declaration. That is, for example, if changes were made only once, put the number “1”, if two times - respectively, put down a deuce, etc.
3. The next field is “Tax period (code)”. 3-personal income tax is always filed at the end of the year, so the code "34" will always be in this field.
4. "Reporting tax period." Here is the year for which the declaration is filed. It should be noted that upon receipt of any income 3-NDFL must be issued no later than April 30 of the next year. For example, if in 2014 you sold a car, then by the end of April 2015 you must have submitted a 3-personal income tax return. How to fill in this field in this case? Here is the year 2014. If you are collecting documents to receive a tax deduction, you can file a declaration at any time during the year, not only for one, but also for the previous three periods. Accordingly, in 2014, you can provide the Federal Tax Service 3-NDFL in triplicate - one for each tax reporting period: 2011, 2012, 2013.
5. “Tax authority” - a four-digit code of the Federal Tax Service of your region. It can be found in any department at the information stands or through help services.
6. “Taxpayer category code”. Basically, the number “760” is put down, denoting another individual declaring his income or applying for a tax deduction. But there may be other options:
- 720 - individual entrepreneur.
- 730 - persons engaged in private practice, including notaries.
- 740 - lawyers who are the founders of the law office.
- 770 - an individual entrepreneur, who is the head of the peasant economy.
7. “OKATO Code”. We already spoke about it above. Getting to know him is pretty easy too. It is also posted on information stands at the tax office.
8. Next are the fields for entering personal information about the taxpayer: name, contact phone.
9. Then the first page of the title page is divided into two columns. Only the left side needs to be filled. If the documents are submitted personally by the taxpayer, then put the number “1” up the column. If this is done by an authorized person, then below you must write the name of the representative and the name of the authorizing document.
10. Now go to page 2 of the title page. Personal data are also entered here: address, series and passport number, when issued and by whom. Pay attention to a few codes:
- Availability of citizenship - citizens of the Russian Federation put the number "1", stateless persons - "2".
- The country code is set to "643"
- The document code is “21”, because in the vast majority of cases a passport is required.
- "Taxpayer Status" - residents put the unit, non-residents put the deuce.
In the age of information technology, it is much easier to use specialized software. There are several programs at the moment, but the most popular and easiest to use is the PP “Declaration 20__”. For each year, you must install a separate version. Officially and free of charge, it is distributed through the official website of the Federal Tax Service, so that the 3-NDFL declaration is not difficult for citizens. How to fill in the program "Declaration 2013", we will now analyze for example. When you open the program, we see the “Specify conditions” window. It is here that you need to put down all the meanings mentioned above.
To enter personal data of the taxpayer, you need to click the "Information about the declarant" button. Please note that in this window there are two tabs: passport data and information about the place of residence. Their icons are located above the block "Name". Both need to be filled.
On this, the title page is considered complete. Next, you can move on to the main sections. It is impossible to consider all cases of filling out a declaration within the framework of one article, so we will dwell on the most common ones.
Property sale
Having entered the personal data, we go to the button "Income received in the Russian Federation". Here we see three tabs: “13”, “9”, “35”. We are interested in the first one, because income from the sale of property will have to pay 13%. This should reflect the declaration of 3-personal income tax. How to fill in when selling a car? To do this, in the open tab "13" in the upper field , click on the plus sign. The "Payout Source" window opens. In the field “Name of payment source” you can write: “Sale of a car”. The remaining fields are left free. The system will issue a warning that the OKTMO code is empty. In this case, you can skip it. Then we go down to the lower field and click on the plus sign already there. The "Information on the received income" window opens. First you need to select the income code. For the sale of cars, this is "1520." Next, we make the sale amount. And pay attention to the item "Deduction Code". It is needed in order to reduce the amount of tax. So, if the car has been owned for less than three years, you can reduce the tax base by 250,000 rubles or by the cost of the car upon purchase. The corresponding amount must be entered in the field “Amount of deduction (expense)”, of course, it should not exceed the income from the sale. Next, you need to calculate the tax base and the tax itself and enter the data in the totals section. Thus, the declaration of 3-personal income tax is filled. How to fill in when selling an apartment? Actually, exactly the same. Only the income code will be “1510” or “1511”, depending on whether the apartment was fully owned by you or only part of it. And the deduction, of course, will be different. It should be noted that in this section it is necessary to include all income received in the reporting year, except for salary, if the purpose of the declaration is not to receive a social or property deduction.
Social deduction
Often we are faced with the fact that you need to return the tax paid in the case of training, pension insurance or treatment. In this case, a 3-NDFL declaration will also be required. How to fill in 2013 for treatment or training? Here we need the 2-NDFL certificate obtained at work. You need to fill in the income data. The principle is the same as described above. But all codes and amounts are taken from the certificate. Income is prescribed in this program for each month separately. If the employer applied standard deductions, you need to check the corresponding box. Next, click on the “Deductions” button. We have opened the tab standard deductions. The data here are also entered from the reference 2-PIT. Now we need a social deductions tab to get a 3-personal income tax return. How to fill in 2013 for dental treatment, for example? It is enough to enter the total amount in the field “Treatment” or “Expensive treatment” - depending on which category the services rendered to you belong. Similarly, the declaration is filled in the case of tuition on a fee basis.
Home purchase
When buying a home, the 3-NDFL declaration is also useful. How to fill out the property deduction for 2013, now let's see. Everything related to the title page, income, standard deductions, remains unchanged. But now we need an additional tab - “Property deduction”. Here, all the data is entered from the available documents: the contract of sale, certificate of registration, loan agreement. When the information on the acquired property is completed, you must click on the button “Go to the amount entry”. If this type of declaration is not submitted for the first time, data from previous years may be needed. You can find them either from the tax inspector, or from the previous 3-personal income tax.
What do we get after filling
When all the data has been entered into the program, you need to click the "Save" button and select a storage location. After that, you can preview what happened by applying the appropriate button. And after that - print it out. You can correct the data at any time if you find an error. The program itself will calculate the amount of tax payable or refundable and fill out the final sections. Only those sheets that are needed will be printed. You just have to sign, put down the date and provide documents to the tax authority.
Afterword
In conclusion, I would like to advise you not to be afraid of such a document as the 3-NDFL declaration. How to fill in for 2013, we examined for an example. Other reporting periods are not much different. In any case, to handle this software is quite simple, the main thing is to carefully consider this matter. Then your documents will be filled out correctly.