Sample 3-NDFL (13%) for property tax deduction for the construction or purchase of new housing

In what cases should it be filled out?

For 2021, individuals who are required by law to independently submit a report on their income and/or want to return personal income tax (and there are reasons for this) do this using the 3-NDFL declaration form, approved by order of the Tax Service of Russia dated December 24, 2014 year No. ММВ-7-11/671.

This form was last updated on October 10, 2021. At the same time, Sheet D1 3-NDFL for 2021 remained the same. It looks like this:

Essentially, it consists of 2 points:

• in the first - they provide data about the object and the costs incurred for it;
• in the second, they calculate the deduction for this object.

Let’s say right away that sheet D1 in the 3-NDFL declaration for 2016 and other periods is a completely optional element. It serves exclusively for calculating property deductions for personal income tax, which:

• enshrined in Article 220 of the Tax Code;
• the declarant has the right to them;
• costs are confirmed by documents.

For more information about this, see “Which sheets need to be filled out in 3-NDFL for 2021.”

Simply put, filling out sheet D1 of the 3-NDFL declaration for 2016 tells the tax authorities that the person wants to return the personal income tax already transferred to the treasury by himself or for him by a tax agent at the expense of the actual costs incurred for:

1. new building;
2. purchase in Russia:

• residential building;
• apartments;
• rooms;
• shares or interests in them;
• land plots for individual housing construction;
• plots on which the purchased houses/share(s) in them are located.

Moreover: Sheet D1 3-NDFL for 2021 also covers:

• interest on targeted loans/credits received from domestic companies or individual entrepreneurs for new construction or purchase of specified objects;
• interest on loans from domestic banks taken for the purpose of refinancing/on-lending (more gentle interest repayment regime).

Separate lines are provided to reflect interest on loans in Sheet D1. But if an individual has not contacted credit money at all, then zeros with dashes are entered in their fields (see at the end of the article for an example of filling out Sheet D1 in 3-NDFL for 2016 ).

Sheet D1 of tax return 3-NDFL - sample filling

Sheet D1 of the 3-NDFL declaration - a sample filling will be needed for those who have purchased or built residential real estate and want to receive a tax deduction for the expenses incurred for this. Our article will tell you how to fill out this declaration sheet correctly.

NOTE! The declaration for 2021 must be submitted using the new form from the Federal Tax Service order dated 10/03/2018 No. ММВ-7-11/ [email protected] you can here.

Who makes the calculations and why in sheets D1 and D2 of form 3-NDFL

How to correctly fill out 3-NDFL for filing a tax deduction

The procedure for filling out sheet D1 of the 3-NDFL tax return, if the deduction is issued for the first time: section 1

Filling out sheet D1 if the deduction is issued for the first time: section 2

Sheet D1 of the 3-NDFL declaration - sample filling if the deduction is issued again

Results

Who makes the calculations and why in sheets D1 and D2 of form 3-NDFL

Sheets with the letter D in 3-NDFL are filled out by individual taxpayers who:

• are tax residents of the Russian Federation;
• carried out an operation (operations) with real estate, which gives them the right to a tax deduction in the reporting year in accordance with Art. 220 Tax Code of the Russian Federation.

However, at the same time:

• in sheet D1, the deduction associated with the purchase of property specified in subparagraph is calculated. 3 and 4 clauses 1 art. 220 Tax Code of the Russian Federation;
• Sheet D2 reflects the formation of a deduction associated with the sale of property named in subparagraph. 1 and 2 paragraphs 1 art. 220 Tax Code of the Russian Federation.

In this material we will look at the procedure for forming sheet D1, which is filled out in the following cases:

• if the personal income tax payer purchased residential real estate (apartment, house, etc.);
• if the personal income tax payer purchased land under a residential building or suitable for building such a house on it;
• if the payer built the house himself;
• if for the purposes of the above purchase or construction the payer took out a loan at interest and paid the interest.

For all these reasons, the personal income tax payer can reduce the amount of tax withheld from him and request a refund from the budget of the personal income tax amounts previously transferred for him.

To receive a tax deduction (and refund), the payer needs:

• submit to your tax office documents confirming his expenses on the grounds set out in subparagraph. 3 and 4 clauses 1 art. 220 Tax Code of the Russian Federation;
• write an application for deduction (refund) of personal income tax amounts for the period;
• draw up and submit a 3-NDFL declaration indicating your income (for example, by place of work in the reporting year) and calculating the amount of the deduction due to him in sheet D1 of the 3-NDFL declaration.

How to correctly fill out 3-NDFL for filing a tax deduction

The rules for the formation of 3-NDFL are established by the procedure approved by the order of the Federal Tax Service dated December 24, 2014 No. ММВ-7-11 / [email protected] (hereinafter referred to as the Procedure).

Regarding filing 3-NDFL for the purpose of obtaining a tax deduction under Art. 220 of the Tax Code of the Russian Federation, the following main points can be highlighted:

1. The declaration must contain a cover page containing the information required by the Procedure.

2. Section 1 is formed, which indicates:

• line 002 - the total amount that the payer intends to return from the budget, and KBC and OKTMO for which there was an overpayment in the reporting year;
• page 003 - calculation of the resulting overpayment. As a rule, this occurs due to the fact that during the year tax agents withheld personal income tax from the payments of the person applying for deduction and sent it to the budget. Information about such total payments and deductions is disclosed on page 3 of the form.

IMPORTANT! For the calculation on page 3, it is also recommended to stock up on documents confirming income and deductions (for example, 2-NDFL certificates from employers).

3. Transcript sheets are filled out:

• A - income from a source in the Russian Federation (as many sheets A are filled in as there were sources in the reporting year);
• D1 - calculation of the property deduction for the acquisition (construction) of a residential real estate property (also filled out for each object separately, that is, there will be as many sections of 1 sheet D1 as there were purchased or built objects);
• D2 - calculation of the deduction due when selling real estate (information for each object is filled out by analogy with sheet D1).

NOTE! The amounts of income that are transferred from section 2 to sheets D1 and D2 should already be reduced by the amount of standard and social deductions for personal income tax (under Articles 218 and 219 of the Tax Code of the Russian Federation). If such deductions are present in the period for which 3-NDFL is compiled, you should fill out another sheet - E1.

The procedure for filling out sheet D1 of the 3-NDFL tax return, if the deduction is issued for the first time: section 1

Sheet D1 consists of 2 sections:

• in the 1st, information is entered about the property and the types of expenses incurred on it (payment for the purchase (construction) itself or interest on the loan);
• in the 2nd, the calculation itself is made taking into account the maximum permissible deduction amount (for the purchase of real estate - this is 2,000,000 rubles (clause 3 of Article 220 of the Tax Code of the Russian Federation)).

As noted earlier, the procedure for filling out the form provides for as many sections 1 (and, accordingly, sheets D1) as there are objects declared by the payer. But section 2 will be one, consolidated on the last sheet of D1.

Rules for entering data into the 1st section of sheet D1:

1. Subsection 1.1 - encoding is established as an appendix to the filling procedure:

• 1 - house (residential);
• 2 - apartment;
• 3 - room;
• 4 - share in objects from paragraphs 1–3;
• 5 - land for individual residential development;
• 6 - land under finished housing (house);
• 7 - house on a plot of land (in the complex).

2. Subsection 1.2 - type of ownership:

• 1 - sole;
• 2 - shared;
• 3 - joint;
• 4 – property of a minor.

3. Subsection 1.3 - the taxpayer’s attribute is entered:

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• 01 - the owner himself;
• 02 - spouse of the owner (for cases when the right to deduction is divided between spouses);
• 03 - parent of the minor owner;
• other code options for various situations are attached to the filling procedure.

4. Subsection 1.4 serves to indicate information about whether the payer has the right to transfer the deduction to previous tax periods. Those who have retired but decide to take advantage of the required deduction have this right.

Accordingly, such a person no longer has personal income tax withholding from employers at the moment. Therefore, he was given the right to issue a deduction for those periods (years) when he was still working and personal income tax was paid on him.

If the payer has the right to compensate personal income tax for earlier periods, we put 1 in section 1.4, in all other cases - 0.

5. Subsections 1.5 to 1.10 contain information transferred to them from official documents that will be submitted along with 3-NDFL to confirm the deduction. Please note that subsection 1.10 should be left blank if the documents for shared ownership are dated after 01/01/2014.

6. Subsection 1.11 at the first application for deduction remains empty. It is intended for entering information only if the application for a deduction is submitted again and the deduction was partially made according to the previous application. Then subsection 1.11 indicates when the previous appeal was submitted.

7. Subsection 1.12 reflects the total amount of the deduction that the applicant can claim. An upper limit has been set for it - 2,000,000 rubles (clause 3 of Article 220 of the Tax Code of the Russian Federation).

That is, the amount claimed for deduction may be less (based on actually incurred and confirmed expenses), but not more.

If actual expenses exceed the upper limit of 2 million rubles, the subsection still indicates the limit value.

IMPORTANT! If several sheets of D1 are filled out for several objects, the total value for deduction in subsection 1.12 should still not exceed 2 million rubles.

8. Subsection 1.13 contains the amount of accumulated, but not used for deduction of, interest on credits (loans) spent on the purchase (construction) of residential real estate. For interest, a limit has also been established in which you can take advantage of the personal income tax deduction - this is 3,000,000 rubles.

https://www.youtube.com/watch?v=UhqbdZOiS0s

NOTE! Clause 1.13 indicates the amount of only the interest actually paid on borrowed funds. To confirm them, you need to take a certificate from the credit institution that provided the loan and received interest.

Filling out sheet D1 if the deduction is issued for the first time: section 2

Section 2 calculates the deduction amount. Actually, this is the section for which the entire declaration is filled out. And it is this that causes the greatest difficulty for those who are not used to filling out tax forms.

Some tax authorities working with payers on personal income tax returns verbally recommend that those who submit 3-personal income tax, filled out manually on paper, make entries in section 2 of sheet D1 with a simple pencil so that they can correct something and circle it with a pen in the presence of the inspector.

The first thing anyone applying for a deduction should know is that the deduction is provided not from the personal income tax amount (as many mistakenly believe), but from the tax base. To make it clearer, let's look at an example.

Example

Petrov purchased an apartment for 3,000,000 rubles. The maximum deduction for this purchase, due to him under Art. 220 of the Tax Code of the Russian Federation - 2,000,000 rubles. In total, during the period specified in the declaration, Petrov earned 800,000 rubles, personal income tax on them amounted to 104,000 rubles. These 800,000 rubles are Petrov’s tax base.

And it is precisely this that should be reduced by the amount of the deduction. In this case, the tax base can be reduced in full: 800,000 – 800,000 = 0. That is, Petrov will receive a tax refund in the amount of 104,000 rubles (800,000 × 13%).

And Petrov can transfer the deduction balance of 1,200,000 (2,000,000 – 800,000) rubles to the following years.

When filling out sheet D1 for the first time, section 2 indicates:

• page 2.7 - tax base (from section 2) (Petrov from the example will put 800,000 there);
• page 2.8 - confirmed amounts of expenses by which the tax base for the period is reduced (Petrov confirmed with documents all 2,000,000 due to him, which means he will put the value that he actually uses - 800,000);
• lines 2.10 and 2.11 - the balance of the deduction carried forward to the following periods (years) (Petrov will put 1,200,000 in line 2.10, intended for the deduction that is given specifically for the purchase (construction) of the real estate itself).

Sheet D1 of the 3-NDFL declaration - sample filling if the deduction is issued again

When carrying forward the balance that can be deducted to subsequent years, in these subsequent years:

• the procedure for applying for a deduction (remainder) will remain the same - again to the tax office with an application, documents and a new 3-NDFL declaration;
• There will be nuances in filling out section 2 of sheet D1 of the declaration.

How to fill out sheet D1 of the 3-NDFL declaration in case of transferring the balance of the required deduction to another period, let's look at an example.

Example

Toporkov P.B. purchased an apartment in 2015 for 4,000,000 rubles. At the same time, Toporkov took out a loan for part of the amount, which he repaid in 2015 and 2021. In 2016, for the first time I submitted an application for a deduction under subsection. 3 p. 1 art. 220 of the Tax Code of the Russian Federation (purchase of real estate) and received it in the amount of 514,200 rubles.

He also declared and confirmed the interest for 2015 paid to the bank on the loan that he spent on buying an apartment - 120,000 rubles. In 2021, Toporkov will apply for the deduction again. The amount of income from which tax was withheld by Toporkov’s employer is 702,540 rubles (Toporkov will reflect the same amount in section 2 of the declaration and decipher it on sheet A).

In addition, Toporkov includes in the declaration and draws up documents for the second part of the interest that he paid on the loan - 240,000 rubles.

How all this will be reflected in sheet D1, see here:

Thus, next year Toporkov will have the right to again apply for deduction and return of personal income tax in the amount of 783,260 rubles under sub. 3 p. 1 art. 220 of the Tax Code of the Russian Federation (purchase of an apartment) and in the amount of 360,000 rubles under sub. 4 paragraphs 1 art. 220 of the Tax Code of the Russian Federation (interest on a loan for the purchase of an apartment).

Results

Sheet D1 in 3-NDFL is formed in cases where the personal income tax payer has the right to a tax deduction as a result of transactions to improve housing conditions. The rules for filling out the sheet are established by order of the Federal Tax Service dated December 24.

2014 No. ММВ-7-11/ [email protected] and have not changed significantly since 2014.

There are nuances to filling out D1 in cases where a tax deduction declaration is submitted for the first time or is submitted again for the balance of the confirmed deduction for previous periods (years).

Learn more about the nuances of forming 3-NDFL from the article “Tax return 3-NDFL: features in 2016–2017.”

Find the current declaration form here: “Tax declaration 3-NDFL in 2021 - form.”

Read more about the specifics of registering a deduction when purchasing real estate in the article “Procedure for compensation (return) of personal income tax when purchasing an apartment.”

Source: https://nalog-nalog.ru/ndfl/deklaraciya_ndfl/list_d1_nalogovoj_deklaracii_3ndfl_obrazec_zapolneniya/

Basic Rules

First of all, Sheet D1 of the 3-NDFL declaration for 2016 and other periods is intended to be filled out only by Russian tax residents for personal income tax.

Also see “Who must submit 3-NDFL for 2021: list and new rules.”

In one 3-NDFL, property deductions can be claimed for the costs of purchasing/constructing several different real estate properties at once. In this case:

• item No. 1 of Sheet D1 (data about the object and costs for it) - fill out according to the number of objects;
• item No. 2 of Sheet D1 (calculation of deductions) - fill out only once on the last page of D1, as if on an accrual basis.

The absolute right of an individual is to include or not include this or that object in 3-NDFL. Of course, in the first option it makes sense when the income tax from a given declarant stably and in the required amount fell into the budget.

In addition, the declaration allows you not only to calculate the amount of deduction for property from scratch, but also to receive an additional deduction that was declared in 3-NDFL for the past (past) periods.

Real estate and expenses for it

Line 010 “Object name code” of Sheet D1 3-NDFL for 2016 can take the following values:

For line 020 “Type of ownership of the object,” the hint is on Sheet D1 itself. The choice here is easy to make. Let us just note that:

• in the case of a common share, a specific share is indicated in the certificate of ownership;
• Common joint property is usually found among spouses (when the shares are not allocated).

For line 030 “Taxpayer Attribute” you need to select one of the codes:

Line 040 shows the tax authorities whether the declarant is a pensioner or not. Since a positive answer gives a person the right to transfer the balance of the property deduction to previous periods.

When indicating the address of the object in all empty lines and cells [Sheet D1 in the 3-NDFL declaration for 2016], do not forget to put dashes in the year and other periods, as in our example, which is at the end of the article.

Line 060 “Date of the act of transfer of the apartment, room or share(s) in them” may not be filled in, since formally such a document may not appear in the transaction.

But “Date of registration of ownership of a residential building, apartment, room or share(s) in them” must be filled in (line 070). If you are claiming a deduction for a plot, then and/or line 080.

Line 090 “Date of application for distribution of property tax deduction/expenses incurred” is filled out only in case of common joint ownership.
Line 100 is not filled in if the deduction is claimed for the first time, and the documents confirming the right to deduction are dated after 01/01/2014.

Important line 110. It shows the year in which the property deduction began to be used. That is, when you first reduced the tax base due to the property. To do this, study your 3-NDFL for past years.

Particular attention to line 120. There cannot be an amount exceeding 2 million rubles (interest repayment is not included here). Basis: sub. 1 clause 3 art. 220 Tax Code of the Russian Federation. The same applies to the situation when you are counting on deductions for several objects at once:

As for the amount of interest on loans/loans (p. 130), in Sheet D1 of 3-NDFL for 2016, its value, as a general rule, cannot exceed 3 million rubles.

Calculation of deduction

In paragraph 2 of Sheet D1, an individual must show what the amount of his property deduction consists of. In the most general case, only lines 200, 210 and 230 are filled out (see at the end of the article for an example of filling out Sheet D1 in 3-NDFL for 2016 ). It is when:

1. the deduction is claimed for the first time;
2. tax agents did not participate in its provision in 2016;
3. The individual did not take out loans/credits for a new building or purchase of real estate.

In the opposite situation, you must have on hand 3-NDFL declarations for past tax periods with completed Sheet D1.

Particular attention to line 200 – tax base. The declarant takes the total amount of his income for 2021 as the basis for the calculation (usually according to the 2-NDFL certificate and/or line 010 of Section 2 of the 3-NDFL declaration). The table below shows what you need to deduct from your total income.

Also see “Certificate 2-NDFL for 2021: samples of completion.”

Please note: in Sheet D1 3-NDFL for 2016, the amount on the next line 210 should not be more than the figure on line 200. Therefore, in most cases they are equal.

And line 220 - interest repayment expenses - should not exceed the difference between the indicators of lines 200 and 210.

What you will probably have to indicate is the balance of the property deduction, which transfers to the period of 2021 and beyond (p. 230).

But here are 2 key conditions for Sheet D1 3-NDFL for 2016 :

Also see “Application to the Federal Tax Service for the right to a property deduction for personal income tax: form and procedure.”

Sheet D1

If an individual incurred costs for the purchase of a property or invested money in its construction, then in order to receive a deduction he must fill out page D1 of form 3-NDFL. This sheet must contain the following information:

1. Name of the property.
   Since the tax service calculates deductions for the purchase of different types of real estate, in line 010 you need to note the type of property purchased. For example, if this is an apartment, then the number 2 is entered.
2. Property type.
   In the line under code 020, the taxpayer is offered four options for types of property, from which he must choose the appropriate one. Thus, if it is joint ownership, then the number 3 is put in this cell, and if any other type - 1, 2 or 4.
3. Sign.
   In the field located next to designation 030, the taxpayer’s identification is entered. This is a code that allows the tax agent to understand whether the property owner himself or his close relatives are claiming a property deduction, as well as whether the property belongs to any other individuals besides the owner.
4. Location.
   Also, the applicant for a property tax discount should indicate the coordinates where the purchased property is located. This is not only the city, street and house number, but also the postal code and region code, which can be found in a special directory.
5. Dates.
   First of all, the individual must indicate the day, month and year that served as the date on which the right to ownership of the property was obtained (line code 070). If the property is in shared or joint ownership, then you must separately indicate the date when the deduction was distributed. And in line 110 you must write from what year the individual uses the property tax discount.
6. Amounts.
   An applicant for tax compensation for housing must note the amount he spent on purchase or construction (line 120), the expenses he incurred to pay interest if the property was taken out on credit (line 130), as well as the size of the taxable base after withdrawal from below the deduction amount (lines 200 and 210). You should also separately record the balance of the tax rebate accrued for the purchase of property (line 230) and for the costs that went towards repaying interest on the loan (line 240).

Example

Let's assume that E.A. Shirokova is a tax resident of the Russian Federation and not a pensioner. On January 25, 2021, Rosreestr registered her sole ownership of the apartment, which is located in Moscow on Rusakovskaya Street.

In 2021, Shirokova will apply for a property deduction for personal income tax for the first time. According to the 2-NDFL certificate from the company where she works, 550,000 rubles is the amount of payments to her, from which the employer withheld and transferred personal income tax to the budget (without all deductions).

Thus, the balance of the property deduction, which transferred to 2017, amounted to:

2,000,000 rub. (p. 120) MINUS 550,000 rub. (p. 210) = 1,450,000 rub. (p. 230).

As a result, Shirokova will be able to return for the purchase of an apartment in 2021:

550,000 × 13% = 71,500 rubles.

Below is an example of filling out Sheet D1 in 3-NDFL for 2016 , filed on March 1, 2021 by E.A. Shirokova in the Federal Tax Service No. 18 of Moscow:

Also see “Declaration 3-NDFL: how to fill out for 2021.”

Read also

01.03.2017

How to correctly fill out 3 personal income taxes in the 2021 declaration program

– Constitutional law – How to correctly fill out 3 personal income taxes in the 2021 declaration program

• standard deduction for children.

To draw up a report on the sale of a home or car, you must fill out the following sheets:

• Title.
• Sheet A and D2.
• Sections No. 1 and No. 2.

To report income from rental housing, fill out:

• Front page.
• Leaf A.
• Sections No. 1 and No. 2.

To receive a property deduction when purchasing residential real estate or paying mortgage interest, fill out:

• Title page.
• Sheet A and D1.
• Sections No. 1 and No. 2.

When returning funds for treatment or training, you must fill out:

• Title page.
• Sheets A and E1.
• Sections No. 1 and No. 2.

To receive a deduction when paying insurance premiums, the following sheets are drawn up:

• Title.
• Sheets A and E2.
• Sections No. 1 and No. 2.

Sample Form 3-NDFL is approved annually.

How to fill out the 3-personal income tax declaration in the program - instructions for filling it out

The second reason for filling out personal income tax declaration 3 is the desire to receive a deduction for:

• purchasing residential real estate;
• payment for treatment;
• tuition fees.

For a property deduction, 3-NDFL must be filed to receive a property deduction, which is provided for expenses on:

• construction of a private house, cottage;
• purchase of residential real estate or land plot for individual housing construction;
• payment of interest on a loan taken to purchase housing;
• repayment of loan interest when refinancing targeted loans taken for the purchase of housing and land for its construction.

When purchasing an apartment, each citizen has the right to a refund of 13% of the costs of purchasing an apartment, but no more than 2 million rubles.

How to fill out a new 3-NDFL form

Before you start preparing your tax report, please read the basic requirements and instructions for filling out 3-NDFL:

1. Fill in the cells from left to right with blue or black ink, or using printing or computer technology.
2. Place dashes in empty fields. If the indicator value is missing, dashes should be placed in each cell of the indicator field.
3. Indicate the amounts of income and expenses in rubles and kopecks, with the exception of personal income tax amounts.
4. Specify tax amounts strictly in rubles, apply the rounding rule: up to 50 kopecks - discard, more - round up to the full ruble.
5. Cash received in foreign currency, as well as expenses incurred, should be reflected in rubles.

How to fill out 3-NDFL correctly?

Attention Please enter the following values:

1. For individual entrepreneurs - 720.
2. For a person engaged in private practice, for example, notaries, code 730.
3. For lawyers, put 740.
4. For individuals, enter 760.
5. For farmers - 770.

Next, fill in the fields: Full name, date and place of birth. Provide information about your identity document. Fill in the document type code taking into account Appendix No. 2 to the procedure.

Then enter your taxpayer status and enter your contact phone number. Count and indicate the number of pages completed, then sign the title page and indicate the date. If filling out is carried out in electronic format, you will need an electronic key - a digital signature. Next, we proceed to filling out the following sheets of ND. Please note that KND report 1151020 consists of 19 sheets. There is no need to complete all pages.

Examples of filling out tax returns using form 3-NDFL

After opening the declaration program, the first field for filling out the conditions will appear in front of you - everything is quite simple here. 1. Select the type of declaration 3-NDFL 2.

Inspection number - choose your inspection number Read about what you need to do to find out the number of your tax office here More details... We fill out the declaration further.

The next column to fill out is Information about the declarant. In the first tab, fill in all the fields according to your passport. More details...

1. Select the tax rate at the top, the default is 13% 2. Next we need to add the source of payments - i.e. your employer, and you need to indicate his TIN, KPP, OKTMO; all this data can be found in the 2-NDFL certificate issued by your employer. All details of your employer are indicated in it in paragraph 1: “Data about the tax agent” More details...

How to fill out 3-NDFL correctly?

Sample of filling out 3-NDFL in 2021 You will be assisted in filling out the 3-NDFL declaration by the “Declaration” program, which can be downloaded on the website of the Federal Tax Service.

If you fill out 3-NDFL by hand, write text and numeric fields (TIN, fractional fields, amounts, etc.) from left to right, starting from the leftmost cell or edge, in capital printed characters.

If after filling out the field there are empty cells left, dashes are placed in them.

Important

For a missing item, dashes are placed in all cells opposite it. When filling out the declaration, no mistakes or corrections should be made; only black or blue ink is used. If 3-NDFL is filled out on a computer, then the numerical values ​​are aligned to the right.

Print should be in Courier New font with a size set from 16 to 18. Leningrad region48 Lipetsk region49 Magadan region50 Moscow region51 Murmansk region52 Nizhny Novgorod region53 Novgorod region54 Novosibirsk region55 Omsk region56 Orenburg region57 Oryol region58 Penza region59 Perm region60 Pskov region61 Rostov region62 Rya Zan region63 Samara region64 Saratov region65 Sakhalin region66 Sverdlovsk region67 Smolensk region68 Tambov region69 Tver region70 Tomsk region71 Tula region72 Tyumen region73 Ulyanovsk region74 Chelyabinsk region75 Transbaikal region76 Yaroslavl region77 Moscow city78 St. Petersburg79 Jewish Autonomous Region86 Khanty-Mansiysk Autonomous Okrug-Yugra87 Chukotka Autonomous Okrug 89 Yamalo-Nenets Autonomous Okrug91 Republic of Crimea92 city of Sevastopol Enter first letters or region number, select from the list or on the map.

• own (in any form);
• full-time for their children under 24 years of age;
• full-time for their minor wards;
• full-time for their former wards who have not reached the age of 24;
• full-time visits to their full or half-sisters and brothers until they reach the age of 24.

Part of the training costs can be reimbursed only if the educational institution has a license or other document confirming its educational activities. The state has established maximum amounts accepted for deduction for education.

Source: https://buh-nds.ru/kak-pravilno-zapolnit-3-ndfl-v-programme-deklaratsiya-2021-2/

How to fill out sheet d2 3 personal income tax for 2021

Subclause 1.3.1 calculates the total amount of income from the sale of residential houses, apartments, rooms, including privatized residential premises, dachas, garden houses or land plots and share(s) in the said property that were owned by the taxpayer for less than 3 years.

Procedure for filling out 3-NDFL

Subclause 1.3.2 calculates the total amount of property tax deduction for income from the sale of residential houses, apartments, rooms, including privatized residential premises, dachas, garden houses or land plots and shares in the said property that were owned by the taxpayer for less than 3 years.

Sample of filling out sheet D2 of the 3-NDFL tax return for 2021 and 2021 - Calculation of property tax deductions for income from the sale of property

• Passport of a citizen of the Russian Federation - 21;
• Birth certificate - 03;
• Military ID - 07;
• Temporary certificate issued instead of a military ID - 08;
• Passport of a foreign citizen - 10;
• Certificate of consideration of an application for recognition of a person as a refugee on the territory of the Russian Federation on the merits - 11;
• Residence permit in the Russian Federation - 12;
• Refugee certificate - 13;
• Temporary identity card of a citizen of the Russian Federation - 14;
• Temporary residence permit in the Russian Federation - 15;
• Certificate of temporary asylum in the Russian Federation - 18;
• Birth certificate issued by an authorized body of a foreign state - 23;
• Identity card of a Russian military personnel/Military ID of a reserve officer - 24;
• Other documents - 91.

Tax return 3-NDFL: samples of sheet 3, D1 and D2

Practice shows that the greatest number of questions is raised by Sheet D1 in 3-NDFL for 2021 , since it allows you to return part of the expenses spent on a new building or the purchase of real estate. Therefore, we decided to devote our consultation entirely to filling it out: when and how.

How to fill out Sheet D1 in 3-NDFL for 2021

First, information is entered into the code cell of the all-Russian classifier of municipalities. Its determination is made according to the territorial location of the payer, that is, in fact, in which territory he will transfer funds to the state treasury.

Fill out 3 personal income taxes when selling a land plot

Not everyone is comfortable going to the tax office at their place of registration, asking for a form and filling it out manually. You find more free time sitting at the computer. And therefore, the easiest way to fill out the tax return KND 1151020 is to register on the official website of the Federal Tax Service.

Also read: How much noise can you make in an apartment 2021 in Voronezh

Sample of filling out personal income tax declaration 3 in 2021: example

• or use special programs to fill it out. So, for example, on the Federal Tax Service website www.nalog.ru in the “Software – Declaration” section contains a program developed by the tax authorities, which, after installing on your computer, can be used to fill out a tax return for 2021;
• or fill out and submit the declaration online on the Federal Tax Service website in the interactive service “Taxpayer Personal Account for Individuals”. In your personal account, you can not only prepare, sign electronically and send the declaration itself, but also the documents attached to it, incl. tax refund application. Therefore, this option for preparing a declaration can be considered the most convenient.

Filling out 3 personal income tax declarations in 2021 for an apartment

Also, these same lines are filled in when there are taxes that were overpaid. In order to return the overpaid money, it is also necessary to submit a declaration.

In this case, the information will be indicated the same, with the exception of lines 040 and 050. In 040 a zero is entered, in 050 the amount of overpaid taxes is indicated.

If you do not need to pay taxes, then zeros will be indicated in both lines.

Declaration 3-NDFL: instructions for filling out in 2021

Both taxpayers must fill out tax return 3 - personal income tax 2021. Last year, there were no changes in the Tax Code regarding the taxation of individuals, and the reporting form itself did not change much. However, in order for the tax service to accept the documents immediately, it is necessary to fill out 3 personal income taxes in 2021 flawlessly.

3 personal income taxes for 2021 how to fill out

Selling an apartment is always associated with a huge amount of paperwork. The seller needs to submit a declaration to the tax service in form 3-NDFL. This is a reporting document on the proceeds from the sale of profits, according to which the citizen pays the state income tax on personal income.

Submitting 3-NDFL when selling real estate

31 Aug 2021 stopurist 47

Source: https://uristtop.ru/vzyskanie-alimentov/kak-zapolnit-list-d2-3-ndfl-za-2021-god