The 3-NDFL tax return is prepared by citizens in the presence of income from which a tax agent has not been paid. In addition, it is formed if a citizen needs to receive a deduction, which may be social, property, or some other. In any case, the citizen must understand the rules for the preparation of the 3-NDFL declaration. Such a declaration will have to be accompanied by other documents confirming various expenses, the possibility of obtaining a deduction or the presence of various incomes that were not declared by the tax agent.
When is required?
The preparation of 3-personal income tax returns for individuals is required only in certain situations:
- Buying residential property. In this case, each taxpayer for whom the personal income tax is paid by the employer can expect to receive a property deduction. Its size is 13%, moreover, it is calculated from 2 million rubles. Therefore, a maximum of 260 thousand rubles can be obtained from the state. Only the amount transferred for the citizen to the budget as personal income tax is returned annually, therefore, in order to receive the full deduction, you usually have to submit a declaration for several years in a row, receiving small amounts of funds to the bank account.
- Mortgage interest deduction. Citizens can arrange mortgage loans to purchase new housing. For the interest paid, a second property deduction is assigned, the maximum amount of which is 3 million rubles. Drawing up a 3-NDFL tax return is a mandatory process that allows you to get this amount of funds. Documents confirming the human right to deduction must be attached to the declaration.
- Making other types of deduction.
- Receipt of undeclared income. Each citizen acts as a tax agent by his employer. It is the head of the enterprise in which the person works who is obliged to pay income tax for his employees, as well as to file declarations for them. If a person sells real estate or a car, as well as other valuable property, then an independent preparation of the 3-NDFL declaration is required, which is submitted to the Federal Tax Service by April 30 of next year. If a citizen does not fulfill this requirement, he will be held liable.
In each situation, different information is entered into the declaration. You can fill it manually or using special programs on your computer. The preparation of a 3-personal income tax return is considered a simple process, so each citizen can perform the procedure independently. If problems arise, then you can use the help of special consulting firms.
Deadline
The period during which you need to submit a correctly completed declaration depends on the reason why this documentation is being generated.
If the main purpose of drawing up a 3-NDFL declaration for individuals is to receive any deduction for the last year of work, then you can file a document at any time, since in this case no restrictions are established.
If the documentation is submitted to calculate the tax that was not paid by the tax agent, then the document must be submitted by April 30 of the next year, otherwise the taxpayer will be held accountable.
What documents are required when applying for a deduction?
In addition to the correct preparation of the 3-NDFL declaration, it is necessary to prepare and transfer to the department of the Federal Tax Service and other documentation. If statements are generated on the basis of undeclared income received, then papers are prepared that confirm the receipt of a specific amount of cash.
If the preparation of the 3-NDFL declaration is carried out when buying an apartment in a mortgage, then the following documents are prepared:
- certificate 2-NDFL received from the main place of work, and it contains information about the citizen's income for one year of work, and also indicates the amount of funds paid for the citizen in the form of income tax;
- contract of sale of real estate;
- extract from the USRN, confirming that the purchased object was officially registered with the applicant;
- payment documents confirming that the citizen transferred to the seller the required amount of funds;
- mortgage contract, if bank funds were used to purchase real estate;
- copies of passports of all co-owners;
- copy of applicant's TIN;
- correctly prepared application in the form of the Federal Tax Service;
- bank account details where the funds presented in the form of property deduction will be transferred;
- if the applicant has minor children, then copies of their birth certificates are additionally prepared.
All documents are checked within two months, after which a decision is made on the possibility of assigning a property return. If this decision is negative, then it is usually required to convey any documents or make corrections to the statement. If the answer is yes, then within one month the required amount of funds is transferred to the specified bank account. Therefore, the procedure for obtaining a deduction takes about three months.
What do you need when paying tax?
If a 3-NDFL declaration is being prepared when selling an apartment or other property, then the following papers are prepared in addition:
- a sales contract that contains information on the value of the property sold;
- extract from Rosreestr, with which you can understand what the cadastral value of the apartment sold is;
- payment documents confirming that the citizen received the required amount of funds from the buyer.
On the basis of the transferred documentation, employees of the Federal Tax Service make competent calculations to determine exactly what amount a citizen needs to pay in the form of tax. If the property belonged to a person for more than three years, then he will not have to pay tax. To reduce the size of the fee, you can additionally bring an agreement, on the basis of which the apartment was originally bought, so that the tax is levied only on the difference between the purchase and sale price.
What documents are needed to receive a deduction for treatment?
Drawing up a 3-personal income tax return for social deduction allows you to get a refund of a certain amount spent on various significant purposes. Most often, people want a refund for the costs of treatment. For this, it is important not only to correctly fill out the direct reporting, but also to prepare other necessary documentation. It refers to:
- certificate 2-NDFL, which can be obtained at the main place of work;
- contract on the basis of which medical services were provided;
- copy of the license of the medical organization where the person applied for help;
- receipt confirming payment of medical services;
- a copy of the applicant’s passport;
- application in the form of the Federal Tax Service;
- Bank account details where funds will be transferred in the form of a return.
All documents are submitted to the Federal Tax Service together with the reports.
What do you need when receiving a deduction for training?
If statements are drawn up to receive a deduction for training, then you need an agreement drawn up with an educational institution that has the necessary license for activity. Additionally, payment documents are prepared containing information on how much money was transferred to this organization.
What documents need to be collected to prepare a 3-personal income tax return? It completely depends on the purpose for which these statements are generated. To clarify the full list of documentation, please contact the Federal Tax Service.
Penalties for Violation
The preparation of a 3-NDFL declaration when buying an apartment is not a mandatory process, since reporting is necessary only if the citizen himself wants to receive a deduction. But if a person has undeclared income, then he will have to compile and submit this document to the Federal Tax Service without fail. Moreover, this must be done before April 30 of next year.
If the documentation is not transferred to the department of the Federal Tax Service within the prescribed time, you will have to pay a fine of 1 thousand rubles, but only if the tax is paid on time. If the fee is not paid, then the penalty is 5% of the payment amount, and it will be charged for each month of delay. But the total amount of the fine cannot be more than 30% of the payment or less than 1 thousand rubles.
Drafting Methods
There are many ways to generate a declaration. These include:
- manual data entry in a special form;
- filling out a document on a computer;
- use of a special program for the preparation of a 3-personal income tax return;
- contacting private lawyers or consultants, as well as specialized companies providing services for filling out declarations, but these services are paid, so you will have to prepare for additional expenses.
The most relevant is to use special programs. With their help, calculations are performed automatically based on the information entered.
What data is included?
The information that needs to be included in the declaration depends on the reason for its formation. The following information is included as standard:
- personal information about the taxpayer provided by his full name, taxpayer identification number, place of work and contact details;
- the amount of earnings for one year of work, and the information should be taken from the certificate 2-NDFL;
- information on expenses incurred if a citizen previously bought an apartment or paid for treatment or training;
- information on income received from which the employer did not pay income tax;
- formula for calculation and correctly determined amount of the fee or tax deduction.
Based on the information available in this document, recalculation is carried out by employees of the Federal Tax Service, after which some part of the tax paid is refunded or the necessary tax is levied from the taxpayer.
It is even allowed to draw up a 3-NDFL declaration by pensioners who wish to receive a deduction. But they will be able to get a refund only for the last three years of work, or provided that they are working pensioners.
How to file?
You can send a correctly formed declaration to the Federal Tax Service in various ways. To do this, you can use the following features:
- personal visit to the branch of the Federal Tax Service with two copies of the declaration in paper form, with one document being handed over to the employee of the service, and the second is marked with acceptance, after which he remains with the applicant;
- sending the declaration by mail, but only a registered letter with a description of the attachment is selected;
- electronic transmission via the Internet, for which you need to use the services of an EDI operator, but for this you need an electronic digital signature.
Most often, taxpayers, represented by private individuals, choose an independent visit to the branch of the Federal Tax Service to transfer documentation to the employee of this service in paper form.
Filling Rules
The procedure for preparing a 3-NDFL declaration is considered to be very simple, but if the taxpayer decides to independently engage in this process, then the following rules should be considered:
- if information is entered by hand, then only block letters should be used;
- on each sheet above you must indicate the taxpayer TIN;
- the amount of tax payable is prescribed in whole rubles;
- various corrections or false information are not permitted;
- double-sided printing is not allowed;
- No need to print blank pages.
You do not need to staple or otherwise fasten the pages in this document. If you correctly approach the process of preparing a declaration, then the process is easily carried out independently by each taxpayer.
Conclusion
The preparation of a 3-personal income tax return may be required in different situations. The procedure can be performed independently or with the help of specialists who charge certain money for their services. Upon receipt of undeclared income, the declaration must be submitted at a strictly defined time, otherwise you will have to pay a fine.
You can compose a document by hand or using a computer. You can transfer it personally to the department of the Federal Tax Service or it is allowed to send it by mail or the Internet. If there are difficulties with filling out the declaration, then it is advisable to trust specialists.