Instructions for working with the program declaration 3-NDFL 2021 - how to fill out deductions, tax refunds, for individual entrepreneurs

New declaration form in 2018

At the end of 2017, individuals must submit a 3-NDFL declaration to the Federal Tax Service, for which a new form has been in effect since this period.
Form 3-NDFL was adopted by Federal Tax Service order No. MMV-7-11/671 dated December 24, 2014, and certain changes were approved by order No. MMV-7-11/822 dated October 25, 2021. The new type of form came into force on February 18, 2021. Before this date, the Federal Tax Service accepted reports for 2017 using the old form. The new form applies not only to the declaration on paper, but also to its electronic form.

What is a 2-NDFL certificate?

Certificate 2-NDFL is a document that in 2021 and earlier was drawn up in the form approved by order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11 / [email protected] This order established one general form of certificate, which:

• was submitted to the Federal Tax Service by tax agents in order to inform tax authorities about the fact of accrual of personal income tax - in accordance with clause 2 of Art. 230 of the Tax Code of the Russian Federation, as well as for the purpose of informing them about the amounts of personal income tax not withheld - in accordance with clause 5 of Art. 226 Tax Code of the Russian Federation;
• issued to recipients of taxable income (for example, employees) upon their request.

Starting from 2021 (according to reporting for 2021, and then for subsequent years), the certificate is drawn up in accordance with the new order of the Federal Tax Service of Russia dated October 2, 2018 No. ММВ-7-11 / [email protected]

It installs 2 separate types of help:

• compiled according to the form given in Appendix No. 1 to the order (used for the agent’s tax reporting);
• compiled according to the form given in Appendix No. 5 to the order (used for issuing income to recipients).

Thus, starting from 2021, two different 2-NDFL certificates are used: one is intended to be submitted to the Federal Tax Service, the other is intended to be provided to the recipient of the income (employee). And they should not be confused.

We list the key features of the 2-NDFL certificate:

• The certificate shows income for the tax period - that is, for the year. There is no certificate issued for a quarter, half a year or month. But if the certificate is issued at the request of the income recipient, it contains information on his income for the months of the year preceding the date of drawing up the document.
• The most important feature of 2-NDFL is personalization. One certificate is drawn up in relation to one income recipient.

Let's consider in what case and to whom the responsibilities arise for drawing up the first or second type of a new certificate.

Changes in form 3-NDFL in 2018

The order of the Federal Tax Service made the following adjustments to the current declaration form:

• The barcodes on the pages have changed.
• On the title page of 3-NDFL you no longer need to enter data on the individual’s residential address; it is enough to indicate the taxpayer’s contact phone number.
• When filling out sheet D1 in form 3-NDFL, which is filled out when applying for property tax benefits, you do not need to indicate the location of the property; it is enough to enter the cadastral number of the property.
• When filling out sheet E1 of the 3-NDFL report, you do not need to enter information about the number of months during which the individual’s cumulative income from the beginning of the year was less than 350,000 rubles. In connection with the emergence of a new social deduction, a new column has appeared on this sheet in which the amount of expenses for conducting an independent assessment of the qualifications of a given individual should be indicated.
• Since a new investment deduction has been introduced, sheets Z and I must additionally reflect the definition of income from transactions with securities and derivative funds or income from the definition of income from participation in investment partnerships.
• The 3-NDFL report includes a new appendix in which it is necessary to reflect the definition of income from the sale of real estate. It is intended for filling out information about transactions after January 1, 2016, taking into account that the income from the sale of real estate must be at least 70% of the cadastral value of the property.

Three forms of 2-NDFL in 2021

The Federal Tax Service has once again optimized the procedure for filling out information on the income of individuals. Officials did not limit themselves to standard changes to the current format, but went much further. Starting from 2021, the separate report in form 2-NDFL is abolished (325-FZ dated September 29, 2019). A certificate of income and tax amounts for an individual is now submitted as part of the updated 6-NDFL calculation (Order of the Federal Tax Service of Russia No. ED-7-11 / [email protected] dated 10/15/2020).

IMPORTANT!

The new sample 2-NDFL certificate for an employee in 2021 should be used in the final report for 2021, that is, in 2022. We submit annual reports for 2021 in the old way: separately 2-NDFL on the old form, separately calculate the amounts of personal income tax.

To compile reports for 2021, we use the current form and instructions from Order of the Federal Tax Service of Russia No. ММВ-7-11 / [email protected] dated 10/02/2018. That is, a new 2-NDFL form will not be needed for work in 2021.

The third form is a certificate for individuals and employees of an organization. It is compiled in a simplified form from Appendix No. 5 of Order No. ММВ-7-11 / [email protected]

ConsultantPlus experts analyzed all the tax changes for 2021. Use free access to understand the new rules.

to read.

Deadlines for submitting the 3-NDFL declaration for property deduction for 2021

As usual, individuals must submit a declaration to the Federal Tax Service by April 30 of the year following the reporting year.

However, if 3-NDFL is submitted to the tax office in order to issue a property tax deduction when purchasing an apartment, for example, then it can be sent to the regulatory authority at any time convenient for the individual - without observing the general deadlines.

It should be borne in mind that a declaration for the year can only be submitted after the tax period has ended. That is, for 2021 you can submit the 3-NDFL report in 2021.

Attention! In this case, you can simultaneously submit a report for 2 years at once or for 3 years at once. Submission of declarations for longer periods according to the Tax Code of the Russian Federation is not allowed. This is due to the existence of a restriction in the form of three years preceding the reporting period.

Filling out income information

Completing the section “Income received in the Russian Federation” depends on the purpose pursued by the taxpayer when filling out the declaration:

• report on income received from the sale of property;
• receive a tax deduction for the purchase or construction of housing, for the costs of treatment and education and other tax benefits.

Example 1. Sergey Semenovich Severin sold an apartment with a cadastral valuation of 2.8 million rubles, inherited in 2021, for 2,500,000 rubles in 2021 and in the same year bought a house for 5,000,000 rubles. Severin works at Interks LLC. Has 5 dependent minor children. In the same year, Sergei Semenovich spent 150,000 rubles on routine treatment.

All of these tax events must be reported on one return. First, income sources are filled in. For Severin, these are wages and an apartment purchase and sale agreement.

When you click on the green plus sign, a fill panel opens. The first source of payments is wages. This data is taken from the salary certificate form 2-NDFL.

After this, you need to transfer data by month from the 2-NDFL certificate. To do this, click the second green plus sign, open the panel, find the income code and fill out the section.

After filling out the form for all months of the year, the program will calculate the total amount of income, and the amount of tax withheld must be entered manually.

The second source of income, the sale of an apartment, is filled in in the same manner.

What documents are needed to receive a deduction?

To apply for a tax benefit in the form of a property deduction, you need to send the following package of documents to the Federal Tax Service along with the 3-NDFL declaration:

• Application for a property deduction
• Application for a refund of overpaid tax due to the use of a property deduction using the bank details of an individual.
• Bank details of an individual.
• Personal identification document and its copy.
• TIN of an individual.
• Certificate 2-NDFL, which is issued by the employer to the individual. If a person has several places of work, then certificates from all these organizations or individual entrepreneurs are attached.
• The purchase and sale agreement for the property and its copy.
• Documents confirming payment of the cost of the property.
• When purchasing real estate in a share with another owner, you must also attach an act of acceptance and transfer of the object.
• An extract from Rosreestr, which confirms the individual’s ownership of this object. It is necessary to take into account that this document has a validity period of 1 month.
• If real estate is purchased with a mortgage, you must also include a loan agreement with the bank and a copy of it.
• When applying for a property deduction for interest on a mortgage agreement, you must also attach to the declaration a bank certificate indicating the amount of interest on the mortgage. Sometimes the Federal Tax Service may also require you to provide documents confirming payment.
• Marriage certificate, when purchased as joint property.

Sample of filling out the 2-NDFL certificate for 2021

Let's look at how to apply for 2-personal income tax using an example.

Employee Stepanov V.S. During 2021, I received a salary in the amount of 610,000 rubles. At the beginning of the year, he brought a notice from the Federal Tax Service for a property deduction in the amount of 106,000 rubles. Personal income tax in the corresponding amount in 2021 was not calculated from Stepanov’s salary on the basis of this notification. In December Stepanov V.S. received financial assistance of 4,000 rubles from the employer, for which a full deduction was applied.

The example documents:

• Income

• Deductions

You can view a sample certificate filled out in accordance with the example discussed (submitted to the Federal Tax Service) here.

Next, we will look at examples of typical mistakes when preparing a 2-NDFL certificate and consider what consequences they can lead to.

Amount of property deduction

The Tax Code of the Russian Federation establishes the maximum amount of tax deduction that can be provided to an individual.

The benefit can be issued in the amount of:

• 2.0 million rubles - when the acquisition and construction of new housing takes place. But within the limits of actual acquisition costs. Since 2014, returns can be issued for several real estate objects, the main condition is that their total amount does not exceed the established limit. In this case, an individual can recover a maximum of 260.0 thousand rubles of personal income tax paid by him.
• 3.0 million rubles - when a mortgage is used to purchase an object, which involves repayment of interest. The limitation applies to interest paid after 2014. Before this period, it was possible to repay the entire amount of interest in full. The maximum an individual can receive is 390.0 thousand rubles.

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How to fill out the 3-NDFL declaration for property deduction for 2021

Download the new 3-NDFL declaration form for 2021 when filing a declaration for 2017 in PDF format.

Download the new 3-NDFL declaration form in Excel format.

Title page

At the top of the sheet, the TIN code of the citizen who makes up the document and the serial number of the sheet are indicated.

Next, enter the correction number if this report is submitted to correct errors in the previous one. If the report is primary, then “0” is entered. Next, you need to indicate the period for which the document was compiled - “34” indicates the year, and the 4-digit year number.

The last step is to write down the Federal Tax Service code where the document will be sent.

The next step is to provide information about the applicant.

One by one, in the appropriate columns you need to indicate:

1. country code - for Russia 643;
2. Payer code - possible codes are indicated in Appendix 1 of the instructions; to receive a deduction for an ordinary citizen, 760 is usually entered here.
3. Full name
4. Date and place of birth.

Next, you need to write down the code of the identity document (for a Russian passport - 21) and information about it.

In the status column you need to enter:

• “1” – if the applicant is a resident of Russia;
• “2” – if a non-resident (stays in Russia less than 183 days a year).

Next, enter your contact phone number. After this, you need to indicate how many pages the document occupies (this is best entered after filling out all the necessary sheets), and how many pages the power of attorney occupies (if submitted by an authorized person).

Next, fill out the left side of the sheet. Here it is indicated who submits the form to the tax office “1” - the taxpayer personally and “2” - his representative. In the first case, you only need to put a date and sign. In the second, indicate information about the representative and the document giving him authority.

Section 1

At the top of the sheet is written the TIN code and the serial number of the page. The applicant's last name and initials are indicated below.

The following are entered:

• Line 010 - code “2”, indicating tax refund;
• Line 020 - KBK code by which the tax was transferred (personal income tax code);
• line 030 - OKTMO code in which the tax was paid;
• “0” is entered in line 040, and in line 0505 - the amount of tax that is requested for refund.

The sheet must be signed and dated at the bottom.

Attention! If several sources of income are indicated, they must be reflected on separate sheets.

The second sheet will also need to be signed.

Section 2

At the top of the sheet is written the TIN code and the serial number of the page. The applicant's last name and initials are indicated below.

The following are entered:

• Line 001 - tax rate, usually 13%;
• Line 002 - for income from employment, enter “3”;
• Line 010 - total income for the year;
• Line 020 - income for some reason not taxed;
• Line 030 - difference between 010 and 020;
• Line 040 - the amount of requested deductions. Usually equal to the amount of income for the year;
• Line 050 - expenses accepted to reduce income. Usually there is “0”;
• Line 051 - income from participation in foreign companies.
• Line 060 - calculated using the formula 030+051-040-050
• Line 070 - the amount of tax to be paid, put “0”
• Line 080-120 indicates the amounts of taxes withheld in various cases.
• Line 130 - the amount of tax to be paid, put “0”
• Line 140 is calculated using the formula 080+090+091+100+110+120-070

The sheet must be signed and dated at the bottom.

Sheet A

At the top of the sheet is written the TIN code and the serial number of the page. The applicant's last name and initials are indicated below.

Next, enter information about income, calculated and withheld tax.

First, the tax rate is indicated - usually 13%. Next is the income code. All possible codes are written in Appendix 4 of the instructions, usually code 06 is entered here - income under an employment agreement.

Next, you need to provide information about the employer—TIN, KPP, OKTMO codes, and its name. Then the total amount of income subject to tax, calculated and withheld tax is indicated.

The sheet contains several blocks of this kind if income was received from different organizations or at different rates. If there is not enough space, you can add the required number of sheets A.

The sheet must be signed and dated at the bottom.

Sheet D1

At the top of the sheet is written the TIN code and the serial number of the page. The applicant's last name and initials are indicated below.

Further on this sheet, full information about the purchased or constructed object is indicated.

The object code is indicated in accordance with Appendix 5 of the instructions. For an apartment “2” is written here, for a house – “1”, etc.

Next, the type of property is recorded, it can be

• “1” – individual;
• “2” fractional;
• “3” joint;
• “4” – the deduction is requested for the child.

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The taxpayer's attribute is usually indicated as “1” – owner. All codes are listed in Appendix 6 of the instructions.

Next, you need to indicate whether the applicant is a pensioner “1” - yes, “2” - no.

The following specifies what is used as an identifier:

• “1” – cadastral number;
• “2” – conditional number;
• “3” inventory;
• “4” – no number.

The number itself is entered in the next column.

Then you need to write down the address where the property is located (if you indicate the cadastral number of the property, you do not need to enter information about the address).

Next, you need to enter the date of the transfer act, registration of ownership of the home or plot, etc.

Then the share is indicated if the object is in shared ownership.

Next, you need to enter the year from which the deduction begins.

Below in the columns the cost of the object, the amount of interest paid, the amount of deductions for the acquisition of real estate and interest provided in previous years are recorded.

Then you need to write down the size of the tax base for the period, the amount of confirmed expenses and interest (they together should not exceed the base). Next, the deduction amount is recorded, which is carried forward to subsequent years.

The sheet must be signed and dated at the bottom.

How to fill out the new form 2-NDFL

Obviously, along with the 2-NDFL form, the procedure for filling it out and electronic formats have been updated.

The Certificate form is still a title and 5 sections (see sample of filling out the new form 2-NDFL). Next, we’ll look at how to fill them out, taking into account the adopted innovations.

Fill out the Certificate separately for each personal income tax rate. If all the indicators do not fit on one page, the required number is filled in, and the title, information about the agent and his signature are placed on each page.

Heading

The title of the new Form 2-NDFL for 2021 includes the year for which the Certificate is prepared, its number and the date of preparation. When drawing up a cancellation or correction form, indicate the same certificate number and the new date of preparation.

Field “Sign” – put “1” for a regular Certificate (“3” for legal successors), and “2” if 2-NDFL is submitted due to the impossibility of withholding tax (“4” for legal successors). If a certificate is prepared for issuance to an individual at his request, the field is not filled in (read more about this here).

“Adjustment number”: “00” for the primary Certificate, “01”, “02”, etc. for corrective The cancellation form is marked with “99”.

Read also: Adjustment of 2-NDFL for 2021

The Federal Tax Service code is indicated at the agent’s place of registration.

Section 1

When filling out a new form 2-NDFL, the following information about the tax agent is entered here:

• “OKTMO code” corresponding to the territory of the location of the agent (reorganized company), it can consist of 8 or 11 characters;
• contact number;
• TIN and checkpoint of the agent (legal successor), and if the certificate is submitted for a separate division, checkpoint - at the location of the “separate unit”;
• abbreviated company name/full name entrepreneur; the agent's legal successors indicate the name of the reorganized company;
• the code in the “Form of reorganization (liquidation)” field of the 2-NDFL certificate for 2018 (new form) is indicated by the successor in accordance with Appendix No. 2 to the order;
• the successor also indicates the “TIN/KPP of the reorganized organization.”

Section 2

The updated section 2 of the Certificate now reflects the following data about the individual who received the income (you can download the new form 2-NDFL 2021 at the end of this article):

• TIN assigned in the Russian Federation and in the country of citizenship (for foreigners). If there is no TIN, the fields are not filled in (read more about the TIN in 2-NDFL here);
• the surname, first name, patronymic (if any) of the individual is indicated in full, as in his identity card. For full name foreigners can use the Latin alphabet;
• “Taxpayer status” - indicated by a number from “1” to “6”. Thus, tax residents of the Russian Federation are “1”, non-residents are “2”, etc.;
• date of birth of the individual;
• the citizenship code is indicated according to the OKSM classifier; Russia code is 643. If an individual does not have citizenship, the code of the country that issued the identity card is indicated;
• the identification document code is selected from the list in Appendix No. 1 to the “Procedure for Filling Out”; Then we write its series and number.

As you can see, section 2 of Certificate 2-NDFL of the new 2018 form, a sample of which is presented here, has significantly decreased in volume.

Section 3

This part of Certificate 2-NDFL of the new form-2018 (form, sample published below) contains the income of an individual for the year.

If a Certificate with attribute “2” or “4” is submitted, the section includes income from which it is impossible to withhold tax (at the end of this article you can download a new form of certificate 2-NDFL).

The table in section 3 reflects:

• serial month for which income was accrued and received (in chronological order);
• income and deduction codes listed in Appendix 1 and 2 to the order of the Federal Tax Service of the Russian Federation dated September 10, 2015 No. ММВ-7-11/387 as amended. dated October 24, 2017. Since 2018, the list of codes has been updated, you can find out more about this here;
• the amount of income and deductions according to the code (except for standard, social, property), and the deduction cannot exceed income. If one “income” code corresponds to several deduction codes, the first deduction code and its amount are indicated opposite the code and amount of income, and the rest in the lines below, while the “income” lines opposite them are not filled in.

In the “Amount of Income” field, according to the corresponding code, you must reflect the entire amount of income actually received, regardless of the tax rate applied for each payment (letter of the Ministry of Finance of the Russian Federation dated July 21, 2017 No. 03-04-06/46690).

Section 4

This section of Certificate 2-NDFL (new form 2018), the form of which we are considering, contains deductions: standard, social and property.

• The “Deduction code” field is filled in according to the list of codes (Appendix No. 2 to the order of the Federal Tax Service of the Russian Federation No. ММВ-7-11/387);
• the amount of the deduction is indicated according to its code;
• For social/property deductions, the notification details of the Federal Tax Service must be additionally filled in.

How to fill out the 3-NDFL declaration in the “Declaration” program

You can use the Declaration program to fill it out. .

Step 1. Specify the conditions

We fill out the conditions in accordance with the print screen of the screen, select:

• Declaration type – 3-NDFL;
• The inspection number must be selected from the drop-down list - click on the button on the right.
• If we submit the form for the first time in a year, then enter 0; when submitting an adjustment, indicate its number.
• OKTMO code in accordance with your tax office.
• In the taxpayer identification field, indicate “other individual”.
• The sources of income received are indicated, as well as who will submit the declaration.

Step 2. Provide information about the declarant

Nothing complicated - we fill out all the fields in accordance with the applicant’s identity documents.

Step 3. Enter information about income received

For each source of income, we enter amounts by month.

Also, for each organization, their details are entered.

Step 4. Specify information about deductions

It is enough to indicate the cadastral number of the object.

We fill out in accordance with the registration documents for the property.

Features of deduction registration

What if the property is distributed in shares?

If an apartment or other housing was purchased as shared ownership, then each of the owners has the right to receive a deduction. However, there are some peculiarities when providing deductions to co-owners.

Two simple owners

Currently, each co-owner is provided with a deduction as a percentage of the total cost of housing, but not more than 2 million rubles per person. For example, two people bought an apartment for 5 million rubles, each person’s share is 50%. In monetary terms, each person's share is 2.5 million rubles, but each person will be given a deduction of only 2 million rubles.

It should be noted that until 2014, the maximum deduction of 2 million rubles was divided among all owners as a percentage.

At the same time, it is impossible to redistribute the deduction shares between the owners (if they are not spouses). This means that one of the owners does not have the right to assign one hundred percent of the share to another, so that the amount of the deduction will be larger.

Attention! The unused deduction amount can be transferred to the next property. But this rule is available only to those who used the deduction for the first time since 2014.

Mortgage interest

The interest is distributed among the owners in the same way as the deduction itself. Only the maximum amount is 3 million rubles per person.

Shares in spouses' housing

If spouses own the property, then the rule for redistributing the deduction applies to them. This is due to the fact that in this case the Family Code takes precedence, which establishes common ownership of housing acquired during marriage. Thus, one spouse can waive his deduction in favor of the other.

Child's share

If a share in the housing belongs to a child who has not yet reached the age of majority, then the parent has the right to annex his share and thereby receive a larger deduction. At the same time, the maximum benefit amount is still limited to 2 million rubles.

If a parent has already applied to the Federal Tax Service for a deduction for his share, he has the right to subsequently apply to the tax office again and “use” the child’s share.

Attention! A child, if a parent uses his share to receive a tax benefit, does not lose the right to his own benefit in the future.

Deadlines for payment of deductions

After purchasing a home, there are two options to receive previously paid tax as a deduction:

• Provide the company with a notification of the provision of benefits;
• Receive through the Federal Tax Service the entire amount of tax that was transferred for the year the apartment was purchased.

In each of these situations, it is necessary to prepare a full package of required documents and contact the Federal Tax Service with them. There, the submitted papers are reviewed within 3 months. After this, you can take the following actions: receive a notification of the deduction, or submit an application to the Federal Tax Service with details for a refund of previously paid tax.

In the first case, the payroll accountant will not withhold personal income tax from the employee. This will continue either until the end of the year or month, when the total income exceeds the benefit amount. Thus, the money will be returned every month in equal installments.

In the second case, you can refund previously paid tax through the Federal Tax Service. To do this, after checking the documents, you must submit an application with bank details. Most often, such a form is drawn up immediately and submitted along with the rest. After the verification, the requested amount is credited to the bank account within one month.