3 personal income tax for 2015 new form

Current declaration form

Let’s say right away that the reporting of individuals on the 3-NDFL form in 2018 underwent some changes. They are related to changes in legislation and the improvement by the Russian Tax Service of the declaration form itself and its electronic format. Thus, the current 3-NDFL form in 2021, along with the electronic format and filling out rules, is still fixed by the order of the Federal Tax Service of Russia dated December 24, 2014 No. ММВ-7-11/671, but in a new edition - the order of the Federal Tax Service dated October 25, 2021 No. ММВ-7-11/822 (hereinafter referred to as Order No. ММВ-7-11/822):

From our website 3-NDFL 2021 is available for free via a direct link here.

Let us clarify that the new declaration form is valid from February 19, 2018. You can submit it to the Federal Tax Service as before:

1. On paper (in person, through a representative, by regular mail).

2. In electronic form (through the Personal Account of a taxpayer - an individual on the Federal Tax Service website).

Also see “How to fill out 3-NDFL using a 2-NDFL certificate.”

In what cases is a 3-NDFL declaration submitted?

To establish the correctness of determining the tax base, the inspectorate has the right to request a package of papers from taxpayers. In response to a received request for documents, an entrepreneur or organization prepares the requested forms and draws up an inventory. It is included in the general package.

In some cases, the documentation is sent to the tax office by mail. In this case, you will additionally need to create an inventory of the investment. What is the difference between these forms?

Inventory of attachments - a generalized list of transferred forms.
Inventory of documents and the specific composition of the package with papers to be transferred.

The Tax Code (clause 1 of Article 126) obliges taxpayers to transfer all data upon request of the inspectorate. Otherwise, the company may be subject to a fine.

Filling out the declaration

Please note that despite the large number of changes to the declaration form, the sample for filling out the new 3-NDFL form in 2021 is not much different from previous years. This is evidenced by the fact that the Russian Tax Service chose not to completely change this form and approve it with a new order, but to adjust its order dated December 24, 2014 No. ММВ-7-11/671. Its new edition is dated October 25, 2021 (order No. ММВ-7-11/822).

For more information about this, see “Form 3-NDFL in 2018.”

ADVICE
In our opinion (and practice shows) that the most convenient ways to fill out the 3-NDFL declaration are online in the individual’s personal account on the Federal Tax Service website or using the special application program “Declaration 2017”. The fact is that the system itself selects the reporting sheets necessary to fill out for your situation. As a result, you won’t miss anything and won’t fill in too much.

Also see "".

As was said, the sample for filling out the 3-NDFL declaration in 2018 depends mainly on the reason for its submission to the tax office.

Which parts of 3-NDFL are filled out by all individuals?	What is not always filled out, but when necessary
Title page Section 1 “Information on the amounts of tax subject to payment (additional payment) to the budget/refund from the budget” Section 2 “Calculation of the tax base and the amount of tax on income taxed at the rate”	Sheets A, B, C, D, D1, D2, E1, E2, G, H, I Appendix “Calculation of income from the sale of real estate”

Sample list of documents for the tax office and form for 2021

A tax return in form 3-NDFL is filled out and submitted by individuals and individual entrepreneurs (IP) in two cases: when receiving income during the reporting year, and/or to receive an income tax deduction from the state.
For the purpose of declaring income, it is necessary to submit a declaration of income of individuals before April 30 of the year following the one in which the income was received. Declarations filled out for the purpose of obtaining a tax deduction can be submitted throughout the year without any deadline.

The declaration provides information on income for the previous year. That is, if a citizen reports for the sale of an apartment in 2019, then he must submit a declaration to the tax service until April 30, 2021 inclusive.

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The deadline for paying tax on income declared in Form 3-NDFL is July 15 of the year in which the declaration is submitted. Thus, this year, taxes on personal income must be paid by July 16, 2020.

Once again, we would like to note that the deadline for filing a tax return until April 30 does not apply to those who need to receive a tax deduction. Such a declaration is submitted at any time after the end of the calendar year. The only limitation is that the deduction can only be returned for the last three years.

If, after reading this article, the thought occurred to you that filling out the 3-NDFL declaration on your own according to all the rules (so that it is accepted by the tax office the first time) is not as simple as it seems at first glance, then it would be logical to turn to specialists for help. In most cases, for a small fee, they will help you prepare all the necessary documents and fill out the declaration for you.

This service will be especially relevant for those who fill out a declaration in order to receive a tax deduction (when buying an apartment, for treatment, training, etc.).

Perhaps the best tax refund service can be found on the website NDFLka.ru. On it, each client is assigned a personal consultant, and the system has an intuitive interface, thanks to which you will not spend a lot of time filling out data to receive a finished declaration.

More information about the tax refund service, as well as an online calculator for calculating the amount of tax deduction, can be found on the Tax Refund page. And below you can watch video instructions for filling out the tax return form 3-NDFL.

You can fill out the declaration and register either online on the Federal Tax Service website or by hand by picking up the form at the tax office. The register should include all documents submitted to the tax office; be sure to double-check the entire list several times to avoid inconvenient situations.

That's all for the inventory of documents for the tax office. Now let's look at other features of filling out tax documentation.

To get back part of the previously paid income tax, the taxpayer only needs to submit to the Federal Tax Service an income tax return and all documents confirming the right to the deduction. We will tell you in this material what documents to attach to the 3-NDFL declaration, how to submit them to the Federal Tax Service, and whether they need to be accompanied by a register.

Inventory of documents for 3-NDFL: form, sample

To receive any tax deduction for personal income tax, an individual submits the following documents to the inspectorate:

Declaration of your income 3-NDFL. As of reporting for 2021, a new form is in effect, approved. by order of the Federal Tax Service of the Russian Federation dated December 24, 2014 No. ММВ-7-11/671 (as amended on October 25, 2017);
an application for a tax refund containing the payment details of an individual for the transfer of a sum of money from the Federal Tax Service (attached if the tax for refund has already been calculated in 3-NDFL);
employer's certificate 2-NDFL for the corresponding year.

What other documents will be needed for a personal income tax refund depends on the type of deduction that the taxpayer is claiming. The Federal Tax Service of the Russian Federation provided lists of documents that need to accompany declarations submitted for tax refund in each case in its letter No. ED-4-3/19630 dated November 22, 2012.

Let's take a closer look at them.

This deduction can be received by individuals who paid for treatment at medical organizations, purchased medications, prescription medications, and also paid contributions under VHI agreements for themselves or relatives.

To receive an income tax refund for treatment, the required documents include:

for treatment services - copies of the contract for medical services and the license of the medical institution, if its details are not in the contract; you also need to take a certificate from the medical institution in form No. 289 about payment for services;
for purchased medicines - the original doctor’s prescription with the obligatory stamp “For the tax authorities of the Russian Federation, Taxpayer INN” and copies of payment documents (cheques, payment slips, receipts, etc.);
for VHI insurance premiums - a copy of the policy or insurance contract, a copy of the insurer’s license (if its details are not in the contract).

In addition, documents for 3-NDFL when paying medical expenses for family members must contain copies of documents on family ties: “children’s” birth certificates, marriage certificates, etc.

Part of the personal income tax can be returned for education - your own or a child’s, as well as for the education of the taxpayer’s brothers and sisters (clause 2, clause 1, article 219 of the Tax Code of the Russian Federation). What documents to submit for income tax refund:

a copy of the agreement with the educational institution and the educational license, if its details are not in the agreement,
copies of payment documents;
when paying for relatives - copies of documents on relationship (guardianship) and age of students, a certificate of full-time education (if this is not specified in the contract).

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To return income tax for education, documents for a child or siblings are submitted by the taxpayer who paid for the education.

The attached documents when purchasing housing (clause 3, clause 1, article 220 of the Tax Code of the Russian Federation) will depend on whether it was purchased at the construction stage, or as a finished property.

When purchasing a finished property, the documents attached to the 3-NDFL declaration include copies of:

purchase and sale agreement, certificate of acceptance and transfer of housing;
documents confirming payment (checks, statements, receipts, receipts, etc.);
extracts from the Unified State Register of Real Estate, and for real estate registered before July 15, 2016 - certificates of registration of ownership.

Documents for filing a 3-NDFL declaration when purchasing a property under construction:

agreement of shared participation in construction, or assignment of the right of claim;
act of acceptance and transfer;
payment documents.

When purchasing with a mortgage, you need to add documents to 3-NDFL:

bank mortgage agreement with a loan repayment schedule;
original certificate of interest paid.

Pensioners who bought an apartment also need to attach a copy of their pension certificate to the 3-NDFL, and spouses who have registered housing under joint ownership for less than 4 million rubles must attach an application and the original agreement on the distribution of the deduction between them to the documents for the 3-NDFL declaration.

Taxpayers who bought a house with a plot attach documents to the declaration by analogy with the purchase of an apartment, with the difference that the documents for income tax refund will include:

land purchase agreement with a residential building;
documents on ownership of land and residential buildings.

The documents attached to the declaration can be accompanied by a register that lists their names and number of sheets. It is recommended to use the form from Appendix No. 3 of Order No. MMV-7-6/97 of the Federal Tax Service of the Russian Federation dated February 25, 2016, but you can also draw up an arbitrary document. The number of sheets indicated in the register must coincide with their actual number and indicated on the title of the declaration.

The absence of a register is not considered a violation - clause 1.16 of the Procedure for filling out the 3-NDFL declaration (approved by Order of the Federal Tax Service of the Russian Federation dated December 24, 2014 No. ММВ-7-11/671) states that this is a taxpayer’s right, not an obligation. In this case, the register for 3-NDFL along with the attached documents will be filled out by the tax authorities themselves. They will also attach a new register if there is a discrepancy between the data specified by the taxpayer and the actual number of pages in the documents.

You will be able to submit a 3-NDFL declaration for 2021 to the tax office only at the end of the tax period (i.e. from 01/01/2019).

One of the important aspects of filling out the 2021 3-NDFL declaration form is the register of documents attached to it. It is sometimes called a register of supporting documents. What is it? And what should I write in this addendum to the declaration?

The register of documents attached to the 3-NDFL declaration form is a kind of document that is an inventory of all documentary evidence submitted along with the 3-NDFL form.

The register may include such papers as:

Various types of evidence.
Document on registration of an Individual Entrepreneur.
Certificates and checks from a bank or other institutions, including healthcare.
Agreements on concluding loan obligations.
Information about the cost of the apartment.
Certificate of marriage registration, state registration of property.
The act of acceptance and transfer of real estate.
Account statements.
Agreement for education or training and advanced training.

The register is used to control submitted papers. For example, when filing 3-NDFL in person, a tax specialist can check all documents submitted to the tax office for compliance with the list.

The register of documents is a kind of guarantee for a citizen in case of loss of any of the documents. After all, if a document was listed in the register and then lost, tax workers will be held responsible for the loss. If the registry did not exist, then proving the fact of paper loss would be problematic.

Filling out the inventory

To the regular personal income declaration. persons are not required to provide documents. But to submit an application for a deduction, the register of documents will have to be filled out without fail. After all, the deduction is provided only along with supporting documents. We will understand all the features of the documentation and register for deductions of different types.

Property deduction. The list of documents required to submit form 3-NDFL to the tax office is not defined for an ordinary taxpayer. But according to the letter of the Federal Tax Service of the Russian Federation, there is still a certain register of documents that confirm the right to a property-type deduction.
This notice specifies the documents that need to be attached to the 3-NDFL declaration form. These include:
- Agreement on the acquisition of real estate in various forms (purchase or sale, deed of gift, inheritance, etc.).
Ownership of real estate, certificate of registration in the state register.
Agreement on the transfer or acceptance of residential premises.
Application for redistribution of compensation between husband and wife.
Mortgage agreement and certificate of interest that has been paid, as well as a loan repayment schedule.
Certificate filled out in form 2-NDFL.

All of the listed papers are submitted along with the declaration in form 3-NDFL.

Social deduction. To approve the right to a social deduction, the following documents may be required:
Agreement for treatment at the clinic on an extra-budgetary basis (a photocopy of it is additional).
Documents confirming all transfers made to charitable organizations.
Documents on completed payments.
Various types of receipts for medications.
Permission issued by the educational institution (photocopy).
Permission issued by a medical institution (photocopy).
Extracts on receipt of medical prescriptions and their implementation.
A document that can confirm that the applicant is related to the person who received treatment or training.
Help 2-NDFL.
If required, you must provide a document confirming information about full-time study.

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When to take it

The deadline for filing 3-NDFL in 2021 has not changed. Based on Article 229 of the Tax Code of the Russian Federation, you must report your income for 2021 until April 30, 2021 inclusive. But since this will be a day off due to the postponement, the deadline according to the official production calendar falls on May 03, 2021. The first working day after the traditional May holidays will be Thursday:

If you want to declare one or more required deductions in your declaration (i.e., without income), then the specific deadline for submitting such a 3-NDFL is not established by law.

Also see 2021 Production Calendar.

Inventory of documents for the tax office: how to fill out the sample form correctly

You can submit an income tax return either in person or remotely. Today there are three possible ways:

Come to the tax office at your place of registration and submit the declaration in person;
Send it by mail with a description of the contents;
Submit a declaration via the Internet in the taxpayer’s personal account on the Federal Tax Service website (access requires user registration with the tax office).

You can also entrust a relative or friend to file the declaration. To do this, you will need a power of attorney certified by a notary. And parents can do this for their children by providing a document confirming the relationship.

There are three possible situations in which a taxpayer may be held liable for failure to timely file a tax return and pay personal income tax:

No return was filed and no tax was paid;
The declaration was not filed because the tax is covered by the deduction;
The declaration was submitted on time, but the tax was not paid or was not paid on time.

Let's consider each situation in more detail.

The service has a specific order that clearly defines the list for each case.

If the taxpayer does not come in person, but is sent by letter, then the post office must draw up a list that will be attached to the letter (internal inventory).

After this, the form is certified with a signature and seal.

A list of documents is a form with a complete list of statements and other supporting documents. They are most often submitted to the tax office in order to receive a property deduction and personal income tax refund. The order of the Federal Tax Service clearly defines who has the right to this and in what cases what needs to be provided to the tax office.

Typically this is a Form 3 personal income tax declaration, and then:

1. If this is a property deduction - a certificate of sale or purchase of an apartment, an act of transfer of property.
2. In the case of a tax refund - contracts and checks that will confirm the costs of treatment or education.
3. If this is compensation for the treatment of relatives, then also papers confirming the relationship.

Inventory of documents to the tax office - a sample of this form will be needed if a whole package of documents is submitted to the tax office. Whether there is a regulation according to which an inventory of papers transferred to tax authorities must be compiled, or it can be compiled in free form, we will tell you in our article. Contents In our country, the income of individuals is subject to income tax.

This tax is covered by Ch. 23 Tax Code of the Russian Federation. The code also contains a list of deductions (standard, social, property, etc.) that reduce the income taken into account when calculating tax. When claiming the right to a deduction by submitting 3-NDFL to the tax authorities, an individual must submit supporting documents.

The transferred papers must be accompanied by an inventory.

The Tax Code of the Russian Federation does not provide its specific form.

There are inspectorates that recommend a certain inventory format to their taxpayers. At the same time, taxpayers are allowed to transfer documents with their own version of the inventory.

Let us give a possible example of an inventory of documents submitted to the tax office using examples of deductions most often claimed by taxpayers - property and social.

What might an inventory of documents to the tax office look like if an individual is applying for a social deduction?

In order to receive such a deduction, an individual must submit documents proving that they incurred the corresponding expenses. Thus, a deduction for a child’s education is confirmed by a set of papers:

declaration 3-NDFL;
certificate form 2-NDFL;
copy of the passport;
a copy of the agreement with the university;
a copy of the university license;
documents fixing tuition fees;
a copy of the birth certificate;
a certificate from an educational institution issued to the child stating that he is studying full-time.

List of documents to the tax office - a sample for transferring the above documents: No. Document giving the right to a social deduction Number and date of the document Number of pages 1 Declaration 3-NDFL b/n dated 03/10/2017 5 2 Certificate 2-NDFL for 2021.

No. 6 dated 03/05/2017 1 3 Copy of passport - 3 4 Copy of training agreement No. 32 dated 08/10/2016 3 5 Copy of educational institution license No. OI-2658 dated 01/12/2013 1 6 Bank statement dated 09/12/2016 1 7 Copy of certificate birth certificate No. SI-126589 dated 02/01/1998 1 8 Certificate from educational institution No. 26 dated 03/05.

2017 1 9 Application for return of social deduction w/n dated 03/21/2017 1 Total 17 To confirm a property deduction, for example for the purchase of an apartment, an individual must have almost the same set of papers as when applying for a social deduction, but the attached documents must indicate about the expenses incurred for the purchase of real estate. So, you must submit to the Federal Tax Service:

declaration;
income certificate;
documents fixing rent for the apartment;
apartment purchase and sale agreement and transfer and acceptance certificate.

An individual must fill out the appropriate application for a refund of the required amounts if he intends to return tax from the budget.

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A refund application is not required to receive the notice (subsequently transmitted to the employer). In this case, a sample list of documents submitted to the tax office can be compiled similar to the previous example.

For example, when filing 3-NDFL in person, a tax specialist can check all documents submitted to the tax office for compliance with the list.

Personal income tax is an income tax that is levied on citizens in Russia.

Personal income tax payers are both residents of the Russian Federation and foreign citizens if they earn money from Russian entities. Tax agents are intermediaries between payers and the government. Tax agents are employers (legal entities, individual entrepreneurs).

They remit the payroll tax of an individual to the tax authority in the place where they are registered. 13% is the basic and most often used tax rate on the income of a citizen, resident of the Russian Federation. There are also other rates.

They depend on the type of income and category of payer.

In total, according to the tax code, there are 5 tax rates.

Every year, the applicant is required to send a 3-NDFL declaration for the previous year to the tax office at the place where he is registered.

He submits a declaration if he earns money as an entrepreneur, sold real estate, rents out an apartment, received property as a gift, receives additional income from which the tax agent does not withhold tax, won the lottery, or wants to claim the right to receive a tax deduction. A tax deduction is an amount withheld monthly from the payer’s salary.

As for payers interested in receiving tax deductions, the period specified above does not apply to them. They can submit a declaration at any time convenient for them during the year.

A tax return is a document developed by the Federal Tax Service of the Russian Federation (hereinafter referred to as the Federal Tax Service of the Russian Federation). There are certain requirements for filling out this document.

To reduce the tax base, a citizen is required to submit a package of papers confirming his right to a deduction. In this and similar situations, you need to know how to create an inventory of documents. There is no approved form for such a list, so an entrepreneur or representative of an organization can use their own form.

What is the difference between these forms:

Inventory of attachments – a generalized list of transferred forms.
Inventory of documents - the specific composition of the package with papers for transfer.

As already noted, the inventory of documents submitted to the tax office does not have a unified form. You can write it either on a regular sheet of paper or on the organization’s letterhead.

As a rule, it is formatted as follows:

Addressee details. They are indicated in the upper right corner of the page. In most cases, the full name of the head of the local tax office, where the documentation will be provided, is indicated.
Date of preparation of the list and registration number. This information is indicated in the upper left corner of the page.
Main text. It is appropriate to start it with words like this: “In accordance with the request received, we are sending you a list of documents...”. Here you should also write down the number of the request from the tax office, the reporting period to which the certificates relate, and the type of tax regime. In addition to the name of the form, you should enter the number of sheets and copies. It is noted whether the original or a copy was provided by the taxpayer. If the organization's seal is affixed to the sheet, this is also worth mentioning.
Taxpayer's signature. If the list is compiled by an organization, its head shall sign it.

When personally transferring papers and a document inventory form for the tax inspectorate, you should request a signature and stamp from the tax inspectorate employee.

Some tax offices offer their own template. However, this does not oblige all taxpayers to use this particular template during audits. The main criterion is the availability of the names of all certificates and contracts submitted to the inspection.

As already noted, there are no strict design rules here. However, there are some recommendations that should be taken into account when filling out the form. Let's start with the fact that the inventory must contain sufficiently complete information about the document, which would subsequently allow it to be identified.

Worth including:

Name;
date of compilation;
registration number;
name of the second party to the transaction.

It is recommended to place the names in a certain order. First come the forms received from higher institutions; these can be decrees or orders. Next, indicate estimates and so on.

According to Chapter 23 of the Tax Code, the tax base for personal income tax can be based on the amount of the deduction. There are 5 main types in total. Moreover, each of them requires documentary confirmation.

Changes in the new form 3 personal income tax for 2021

We have already said that the Federal Tax Service accepts a new form 3 personal income tax for each year, so there are always changes in them. But the personal income declaration for 2021 has changed very much. And it's not just about new barcodes.

First of all, the number of sheets has almost halved - instead of 20, only 13 remain. And the fewer sheets in the form, the easier it is to fill it out.
Secondly, the letter designation of sheets was removed from the new declaration. For example, in the declaration for previous years, income from sources in the Russian Federation was displayed on sheet A. And the amounts of costs for the purchase of housing were indicated on sheet D. Now all sheets with letter designations have been replaced with annexes. As a result, the new Form 3 of personal income tax for 2021 has two sections and eight appendices.
Third, social and standard deductions were combined with investment deductions in one application.
Fourthly, the codes that are indicated in Form 3 of the personal income tax have changed (they are provided in the appendices to the filling procedure), and the reference book “Region Codes” has been eliminated altogether.

Samples of filling out 3 personal income taxes for 2021

Thus, filling out the new Form 3 of personal income tax for 2021 will take place according to new rules, very different from those that were in force in previous years. To make it easier for you to navigate, we have prepared samples of filling out 3 personal income taxes for 2018 for different situations.

Sample of filling out 3 personal income tax for 2021 when selling an apartment

Sample of filling out 3 personal income tax for 2021 when selling an apartment with payment of tax

Sample of filling out 3 personal income tax for 2021 when selling a car with tax payment

Sample of filling out 3 personal income tax for 2021 when selling a car

Sample 3-NDFL declaration for 2021 for the sale of land

Sample 3-NDFL declaration for 2021 for the sale of land with payment of tax

Sample 3-NDFL declaration for 2021 to receive a deduction for treatment

Sample 3-NDFL declaration for 2021 to receive a deduction for training

Sample 3-NDFL declaration for 2021 for purchasing an apartment with a mortgage

Sample 3-NDFL for 2021 to receive a deduction for the purchase of an apartment

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