Many citizens are faced with the question of how to fill personal income tax forms 3. In fact, everything is quite simple, you can do it yourself and for free. This publication has recommendations that will help you understand the answer to your question. The most important thing is to carefully read and follow them.
What is the declaration intended for and who should fill it out?
Tax return NDFL-3 - a document necessary for the report of an individual to the state on the income received. It consists of 26 sheets that fill in:
- individual entrepreneurs;
- notaries, lawyers and other private practitioners;
- citizens who have inherited;
- Winning a lottery or other risk-based game;
- people who receive income from those who are not a tax agent (landlords);
- made a profit for which tax was not paid.
Program for filling 3-personal income tax
The document under consideration is easiest to draw up using the free utility âDeclaration-2013â, which can be downloaded from the website of the federal tax service. Next, you will need to install it on a personal computer.
The programâs functionality allows you to enter information about taxpayers, calculate totals, verify the correctness of the calculation of deductions, benefits, and also create a file in XML format. For the full-fledged work of the Declaration-2013 program, the minimum system requirements are presented.
If a person knows the 3-NDFL form, the program, how to fill in all the fields in it taking into account all the features, he will draw up the document as quickly and correctly as possible.
"Declaration 2013". Part 1: filling in tax information
First of all, you should run the program (a shortcut on the desktop with a green letter D). In the window that appears, select the âSpecify conditionsâ item located in the left panel. Now the reader will learn how to fill out personal income tax-3 using the program "Declaration-2013".
If the taxpayer is a resident (having been in Russia for more than six months), select the type of document â3-NDFLâ, otherwise - â3-NDFL non-residentâ. In the column âGeneral Informationâ the tax inspection code is entered into which information will be provided. Since the document under consideration is provided at the place of permanent residence, residents of the regional center do not fill out the "District" field.
Taxpayers who want to understand how to fill out personal income tax-3, and for the first time submitting a declaration for the year, leave zero in the âadjustment numberâ section. Otherwise, they put a unit (you will need to clarify the early declaration). In the item âTaxpayer Attributeâ a choice is made of who the person is. Next, in the menu âThere are incomesâ, check the boxes where the profit comes from.
"Declaration 2013". Part 2: who files the declaration?
In the program, it is necessary to clarify the accuracy of the documentation: either the person submits it for himself (the mark âpersonallyâ), or for another individual (âRepresentative of the FLâ), or he is a representative of the organization. If the formalities in question are carried out instead of another citizen, you will need to enter personal data and the number of the document, which may be:
- power of attorney from a legal or natural person;
- birth certificate if the representative is the parent of the child.
Now you need to click the "Save" button on the top toolbar to save all the data. The name of the declaration is entered in the window that appears.
"Declaration 2013". Part 3: declarant information
On the left side panel there is a tab "Information about the declarant." Under the button where the information is stored, there is a button with an image similar to a cabinet with an open drawer. When you click on it, you will need to fill out personal information: TIN (you can find it on the website of the Federal Tax Service, but this field is optional), passport data, and save the changes.
The next step is to click on the button next to the previous one in the form of a house. The panel that opens indicates the type of residence (permanent or temporary), address, telephone number and OKATO (all-Russian classifier of administrative-territorial division).
"Declaration 2013". Part 4: income and expense information
Entrepreneurs and individuals who want to understand how to complete personal income tax (form 3) must correctly enter information on the income received. To do this, you need a personal income tax certificate of the 2nd form, which can be obtained from the organization at the place of work withholding income tax. Different types of profits are taxed at their respective tax rates. For example, salary - 13%, material gain - 35%, dividends - 9%. Each method of making a profit has a unique code: 2000 - labor remuneration, 2012 - means of vacation, 2010 - income under GPC agreements, 2300 - sick leave, 1400 - rental income, 2720 - gifts. When calculating personal income tax, deductions (tax exemptions) in the form of codes that can be found in the certificate should be taken into account. Based on all these data, we continue to understand how to fill out a 3-personal income tax certificate.
Step 1. In the left pane, select the item "Income received in the Russian Federation."
Step 2. Under the "Save" button, select the number 13, which means the tax rate. If a declaration is completed in connection with the sale of property held for less than three years, then only information on profit from this operation is indicated.
Step 3. In the "Source of Payments" section, using the green plus sign, you should add as many organizations as there are PIT certificates and fill in the required data: TIN, KPP, OKATO. For a company providing standard deductions, check the box next to the corresponding inscription.
Step 4. In the "Sources of payment", under the previous paragraph, enter information about income. To do this, click the plus sign to add and the minus sign to delete.
Step 5. Fill in the field âTotal amounts by source of paymentsâ (section 5 from the certificate).
Step 6. If the amount is indicated in paragraph 5.7 of personal income tax of the 2nd form (the tax agent did not withhold the entire amount of income tax), then information about taxable income is entered.
"Declaration 2013". Part 5: filling in the residue columns
There are four tabs in this section. Those wishing to receive an answer to the question of how to correctly fill out 3-personal income tax, should know that each of them corresponds to a certain category of deductions: standard, property, social and losses of previous periods from operations with securities.
Having entered the first group, it is necessary to put a check in the necessary fields. If the taxpayer has children, then leave the label âDeduction for the child (s)â. The next field - âDeduction per child (children) to a single parentâ - does not raise questions. The last field under the question mark indicates deductions intended for the guardian or single parent whose status has changed over the course of the year. Next, information on the number of small family members is specified. Standard deductions are also provided using codes 104 and 105.
Button with a red check mark - social deductions. To declare them, you should put a mark in the proper place. Young taxpayers who want to understand how to fill out the 3-NDFL form (social deductions) should know that the deductions are limited.
If necessary, the field âProperty tax deduction for constructionâ is filled in, for which information from the documents for the acquisition of property will be needed. After that, press the button âGo to the input of amountsâ. That's all you need to do to fill out the declaration using a computer program.
Preparation of documents
You can view the result in the âDeclaration-2013â ââprogram using the âviewâ button. Then do single-sided printing in duplicate. It remains to neatly fasten the sheets with a stapler (so that the brackets do not block the barcode), set the date in the format of 02.24.2014 and sign it. On the front page indicate the number of completed sheets and attached documents.
Tip: itâs better to bring all documents to the tax office yourself. The specialist will certify duplicates and return some originals, as well as report the presence of errors or the absence of additional materials. Sending NDFL-3 by e-mail can delay the process with deductions.
3-NDFL: sample of filling for 2014 (title pages)
Sometimes it is not possible to file a declaration on a computer. Some people are used to doing this on a pre-made form. Then you may need to have a âGuarantorâ, âConsultantâ or another system where you can download and print the 3-NDFL form. A sample sample for an individual who has received profit from the sale of an apartment is presented further in the article.
Citizen Belov Andrei Viktorovich (TIN 772478888888), who lives in Moscow, in January 2014 sold Ivanova Natalya Olegovna (TIN 772499999999) an apartment received by inheritance in 2012. Andrei Viktorovich is obliged to provide documentation on sales proceeds by April 30, 2015.
To receive a tax deduction, photocopies of documents confirming receipt of money by the seller from the buyer (receipt on 1 page), a sales contract (between A.V. Belov and N.O. Ivanova), as well as acts confirming the deadline must be attached to the declaration ownership of the sold apartment.
On the first page, in the field âAdjustment numberâ, the number zero is put down, since the taxpayer for the first time submits a declaration for 2014. The number TIN 772478888888 should be indicated in the TIN clause. The number 34 and the year 2014 should be in the "Tax period" section. The code of the tax service is written in the "Provided to the tax authority" field. In this case, the number 24 should be indicated (you can see the first four digits in the TIN: 77 is the code of Moscow, and 24 is the number of the agent). Then the âTaxpayer Category Codeâ is filled in. For A.V. Belova is number 760.
Next, the OKTMO code is indicated, which can be found in the tax service. In this example, this is 45315000. Next, write the full name, first name, middle name, phone number, put the date and signature below. It is also necessary to indicate the number of completed pages and the attached documentation.
In the paragraph "Date of birth" A.V. Belov must write the relevant data in the format 05.08.1982. In the field "Place of birth" is written Moscow. âCitizenshipâ - 1 (for persons with citizenship, 2 - without citizenship). In the "Country Code" section, 643 (Russia) is placed. Next, the document code and passport data are indicated. In the "Taxpayer Status" is affixed 1 (resident of the Russian Federation).
Example of a completed 3-NDFL declaration of income from the sale of property: other pages
In the section under the heading "Place of residence of the taxpayer" you should indicate the address of the permanent place of residence according to the following model: 107113 (zip code), 77 (region code), Moscow. Next is the street, house, building and apartment number.
Sheet A indicates the amount of income received from N.O. Ivanova (2.5 million rubles). According to the law (Article 220, Clause 2.1 of the Tax Code of the Russian Federation), the limit of tax deduction is 1 million rubles, which means that the amount of taxable profit is: 2.5 - 1 = 1.5 million rubles. The calculated tax is 1.5x13% = 0.195 million rubles. The results are displayed in the second paragraph.
In paragraph 1.1.1 of sheet E, you should write the total amount of income received - 2.5 million rubles, and in paragraph 1.1.2 - the maximum tax deduction - 1 million rubles. The calculation of the fields of sections 1 and 6 is indicated in the declaration, therefore, it does not cause difficulties.
In this publication, answers were received to the following questions: why do I need a tax return, how to fill out 3-personal income tax. A sample of the filling was also presented, and it was also told how to draw up this document using a special program. Knowing all these features, the taxpayer will be able to choose the most convenient way for him and do all the necessary formalities.