Sample of filling out tax return 3-NDFL

When is it necessary to draw up and register 3-NDFL?

Drawing up a 3-NDFL tax return may be necessary in 2 cases:

• If in the reporting year income was received on which tax was not withheld (for example, from the sale or rental of property, from entrepreneurship, donations, winnings). In this case, you need to find out how to correctly fill out 3-NDFL for the income on which you need to pay tax. The corresponding sample of filling out 3-NDFL can be found here.
• If in the reporting year personal income tax was paid in excess (and there is no way to return it through a tax agent) or expenses were incurred for which personal income tax can be reimbursed from the budget (property or social deductions). In this situation, it is important to understand how to fill out 3-NDFL so that there are no problems with tax refunds.

IMPORTANT! For reporting for 2021, Form 3-NDFL must be completed on an updated form.

ConsultantPlus experts told us what has changed in the form. Get free demo access to K+ and go to the Ready Solution to find out all the details of the innovations.

You can familiarize yourself with a sample of filling out 3-NDFL for the relevant deductions in the materials:

• “Filling out the 3-NDFL declaration for property deduction”;
• “Declaration 3-NDFL for treatment”;
• “Tax return 3-NDFL for studies - sample.”

Where are the 3-NDFL certificates?

The certificate form for 3 NDFL (we have already found out that this is what people call the 2-NDFL certificate for filling out the 3-NDFL form) was approved by order of the Federal Tax Service dated 10.15.2020 No. ММВ-7-11/ [email protected]

The order comes into force with reporting for the 1st quarter of 2021. The changes are due to the fact that 2-NDFL is now submitted as part of 6-NDFL. Read more about the new report form here.

A separate appendix to Order No. ММВ-7-11/ [email protected] presents the form of a certificate of income of an individual and personal income tax amounts, which the tax agent issues upon request, for example, of an employee. It is practically no different from the one in force in 2021. You can download the new certificate form from the link below.

When filling out the 2-NDFL certificate, use the updated income and deduction codes. About where to get them - in the material “List of income in certificate 2-NDFL (2012, 4800, etc.)” .

Rules and procedure for submitting 3-NDFL

How to fill out the 3-NDFL declaration on income received? If the 3-NDFL tax return is prepared on the basis of income, the sheets related to income must be filled out. Example - Appendix 1 of the 3-NDFL declaration for income received in the Russian Federation. If it is possible to use the right to deductions for these incomes, you must also fill out the sheets corresponding to these deductions.

The declaration must be accompanied by documents confirming the correct completion of the 3-NDFL declaration, as well as copies of documents giving the right to deductions.

The declaration is drawn up separately for each calendar year and submitted to the Federal Tax Service no later than April 30 of the following year (unless it is a holiday). If for some reason it is not submitted for any of the past 3 years, you need to fill out 3-NDFL for the corresponding period, using the 3-NDFL sample that is relevant for the corresponding year and the instructions for the 3-NDFL declaration corresponding to that year, and submit ready report to the tax office.

For more information about the deadlines for submitting 3-NDFL, read the article “What are the deadlines for submitting the 3-NDFL tax return?”.

ConsultantPlus experts explained how to fill out and submit the 3-NDFL declaration for 2021 for an individual entrepreneur. Get trial access to the system and upgrade to the Ready Solution for free. It's free.

What programs are there for filling out 3-NDFL online and where to download them

Various websites on the Internet offer users to fill out the 3-NDFL declaration online and help with sending it to the inspectorate. However, trust only proven programs and sites.

On the official website of the Federal Tax Service, you can download the “Declaration 2020” program to fill out 3-NDFL in 2021. With its help, data from documents is entered, after which it automatically calculates all the required values, checks the correct application of deductions and the tax amount. In this program, the declaration is generated in the required format for submission to the tax authority or printed for paper version.

As we noted above, it is also possible to issue a report in the Personal Account on the Federal Tax Service website or through Gosuslugi. Here you can upload an electronic version of the report, filled out in other programs, for example in the same “Declaration”, or you can enter data online directly into your personal account, and then create a document there for sending and send it to controllers.

Income Tax Refund Instructions

What are the rules for filling out the 3-NDFL tax return to receive a tax refund? If it is necessary to fill out the 3-NDFL declaration to receive a tax refund from the budget, it contains sheets for income paid by the tax agent (agents), as well as sheets for deductions that give the right to a tax refund.

The declaration must be accompanied by documents confirming the correctness of the data indicated on income (certificates in form 2-NDFL) and deductions, as well as copies of documents confirming the right to them.

For more information about the documents required to receive a deduction, read the materials:

• “Documents for tax deduction when purchasing an apartment”;
• “Documents for obtaining a tax deduction for treatment.”

Filling out the 3-NDFL declaration to receive reimbursement from the budget is carried out separately for each calendar year. The deadline for its submission has not been established, and therefore it can be submitted to the Federal Tax Service not only in any month of the year following the reporting year, but also within three years following the reporting year. The occurrence of a 3-year period in the absence of a specified deadline is explained by the fact that such a period is valid for filing an application for a tax refund. Thus, in 2021, a declaration can be submitted for 2021, 2021 and 2020, i.e. for those for which the tax can be refunded.

For information about the refund procedure, read the material “Procedure for the return of income tax (NDFL): nuances”.

Where to get the declaration form for 2021 and 2021

Filling out the 3-NDFL tax return for the corresponding year must be done on the form that was valid for that year, and according to the filling rules that accompanied each of the forms. These rules, which are essentially a description of the step-by-step filling out of the 3-NDFL declaration, are contained in each of the documents that approve the form for the next year.

Over the past 3 years, the 3-NDFL declaration form has changed annually. Thus, in 2021 you may need:

• certificate 3-NDFL sample 2021;
• sample certificate 3-NDFL 2021;
• declaration 3-NDFL 2021.

You can find these forms and find out how to fill out the 3-NDFL declaration for each of the listed periods on our website. Here you can also see a sample of filling out the 3-NDFL tax return for each year.

For the report for 2021, you should use form 3-NDFL, approved. by order of the Federal Tax Service dated October 7, 2019 No. ММВ-7-11/ [email protected] This form can be downloaded in our material “3-NDFL: new form for 2021”.

The 3-NDFL declaration form for 2021 was approved by order of the Federal Tax Service of Russia dated October 3, 2018 No. ММВ-7-11/ [email protected]

You can download it from the link below:

If the taxpayer has a personal account on the website of the Federal Tax Service, you can fill out the declaration directly there, based on the sample for filling out the 3-NDFL declaration posted here.

Our experts have also prepared material on how to fill out 3-NDFL for 3 years.

For details, see the article “How to fill out the 3-NDFL declaration for 3 years?”

Example

Artemenko Ruslan Nikolaevich purchased an apartment in 2021 for 3,500,000 rubles. To pay the seller Artemenko R.N. took out a mortgage in the amount of 1,001,387 rubles, he paid the rest of the funds from personal savings. At the end of the year, Artemenko R.N. filed a 3-NDFL declaration for property deduction. First of all, he filled out the title page.

Artemenko recorded data on income in Appendix 1 of the 3-NDFL declaration.

In 2021 Artemenko R.N. received income from:

1. LLC "Alternativa" in the amount of 90,008.07 rubles, of which the taxable base was 56,408.07 rubles, from which personal income tax was withheld in the amount of 7,333 rubles.
2. Sigma LLC in the amount of 78,085.27 rubles, from which the employer withheld personal income tax in the amount of 10,151 rubles.

He transferred the final information to section 2 of the form:

How to reduce the payment in the declaration

When selling property before the expiration of the minimum period of ownership, the seller must fill out and submit a 3-NDFL declaration, and you can reduce the amount of tax by applying one of the deductions:

• the amount of actual expenses incurred related to the acquisition of this property, which must be documented: costs of acquisition, construction of real estate, mortgage interest (clause 2, clause 2, article 220 of the Tax Code of the Russian Federation);
• property deduction in the amount of 1 million rubles. when selling residential houses, apartments, rooms, garden houses, land plots (shares in listed real estate) or in the amount of 250,000 rubles. – when selling other real estate (for example, a car, a garage). This deduction is applied if expenses cannot be documented, for example, in a gift agreement (clause 1, clause 2, article 220 of the Tax Code of the Russian Federation).

Thus, the sale of real estate worth up to 1 million rubles, as well as other property worth up to 250,000 rubles. is non-taxable.

An example of applying a deduction of 1 million rubles.

Modestov inherited an apartment in 2021 with a cadastral value of 3 million rubles. and decided to sell it that same year. The sale takes place before the minimum ownership period and there are no documented acquisition costs.

In this case, you can take advantage of a property deduction in the amount of 1 million rubles. The amount to be paid will be: RUB 260,000. = (3 million rubles – 1 million rubles)*13%

Example of using a deduction with confirmed expenses

Korablev bought an apartment in 2021 for 4.5 million rubles. and sold in 2020 for 4.2 million rubles, the cadastral value is 4.3 million rubles. Since the amount of expenses actually incurred is greater than the sum of the sale and the cadastral value, no tax will be payable in the declaration.

When selling property, an important indicator is its cadastral value. So, if the value of the property under the contract is less than 0.7 of the cadastral value, then the tax will have to be calculated based on the cadastral value.

Example calculation with cadastral value

Smirnov bought an apartment in 2021 for 3 million rubles. I sold an apartment in 2021 for 3 million rubles, the cadastral value of the apartment is 6 million rubles.

Although the amount of expenses actually incurred and the amount of income are the same and amount to 3 million rubles, tax will have to be paid, since the cadastral value is twice the actual value.

The amount to be paid will be: RUB 156,000. = (6 million rubles * 0.7 reduction factor - 3 million rubles (costs)) * 13%

How to fill out 3-NDFL correctly: declaration form, example of filling out for 2021

How to fill out the 3-NDFL declaration correctly? The following sequence of actions must be followed:

• Find the declaration form for the corresponding year. Collect all the necessary documents on the basis of which data will be entered into the declaration. In particular, the procedure for filling out the 3-NDFL declaration to receive a tax refund from the budget involves the use of information from certificates of income from places of work in the 2-NDFL form.
• Select the sheets from the declaration that need to be filled out.
• Find in reference and legal databases or the Internet at the request “tax return 3-NDFL example of filling out” an example of filling out the 3-NDFL declaration for your situation and fill out the declaration.

If the declaration is filled out on the website of the Federal Tax Service, in the taxpayer’s personal account, then the necessary declaration sheets for the relevant situation will be selected automatically. Thanks to the system of tips available in your personal account, you can do without searching for a sample of filling out 3-NDFL.

To generate a report, you can also use the program for filling out the 3-NDFL declaration, available on the website of the Federal Tax Service.

You can download it here.

For the report for 2021, use the updated declaration form from the order of the Federal Tax Service of Russia dated August 28, 2020 N ED-7-11/ [email protected]

A sample of filling out Form 3-NDFL by an individual entrepreneur for 2021 is available in the ConsultantPlus system. To see an example of filling out the updated form, get a free trial access to the K+ system.

What to do if an error is made in 3-NDFL? The answer to this question is in ConsultantPlus. If you don't have access to the system, get a free trial online.

We fill out the 3-NDFL tax return ourselves

Home|Current information|We fill out the 3-NDFL tax return ourselves

The reporting period for 2021 ends for individuals and until April 30, 2021

must report:

individuals on remuneration

received from individuals and organizations that are not tax agents
,
on the basis of concluded employment contracts and
civil contracts
, including income from
employment
or
lease
of any property (for example: nannies, tutors, rental of a car, apartment, etc. .P.);

individuals who received income from the sale of their property

: real estate, securities, shares in the authorized capital, car, etc.;

individuals who are tax residents of the Russian Federation who receive income from sources

located
outside
the Russian Federation;

individuals receiving other income

, upon receipt of which
tax was not withheld
by tax agents;

individuals who received winnings

from the organizers of lotteries and gambling, with the exception of those winnings that were received at a bookmaker's office and sweepstakes;

individuals receiving income in the form of remuneration paid to them as heirs (legal successors) of the authors

works of science, literature, art, as well as
authors
of inventions, utility models and industrial designs;

individuals receiving from individuals who are not individual entrepreneurs income in cash and in kind as a gift in excess of 4000

rub. in year ;

In case you provide 3-NDFL after 04/30/2019

, you will be subject to a fine of at least 1000 rubles.
And if this declaration is submitted after May 15, 2019
, then the amount of your fine will be
5% of the unpaid
tax amount for each full or partial month from the day established for its submission, but not more than
30% of the specified amount.
(according to paragraph 1 of Article 119 of the Tax Code of the Russian Federation)

If you want to take advantage of only
tax deductions (social, investment, property when purchasing a home)
, then such declarations can be submitted
throughout 2021.
For your convenience, you can use a special program that allows you to quickly and automatically

3-NDFL
tax return for 2021. This software product is publicly available and can be easily downloaded from the tax service website.

HOW TO FILL OUT THE 3-NDFL DECLARATION YOURSELF:

Using a real example

we want to show you all the stages of filling out Declaration 3 – Personal Income Tax for 2018 using a program from the tax service website, when the taxpayer
sold a car
with ownership
for less than 3 years
.

To get started, open the “Declaration” program and begin filling out its sections:

1. Section “Setting conditions”. Select and fill in the following parameters:

Declaration type 3-NDFL; Inspection number (You can find out the number of your tax inspection using your passport or TIN. In order to find out the number of your inspection by TIN, you just need to take the first 4 digits of your TIN. For example, TIN 7723, where 77 means Moscow, and 23 - tax office number. To find out your tax office number from your passport, you need to go to the tax office website and see which inspectorate your registration in your passport belongs to); Correction number 0 (if renting for the first time in 2018); Taxpayer identification: another individual; There are incomes - taken into account by certificates of income of an individual, income under contracts of a civil legal nature ..; The authenticity is confirmed - in person (in our version or by mail), or delivery through a representative is possible, but there must be a notarized power of attorney.

Sample of filling out the first section “Setting conditions” of the Declaration program:

2.Next, fill out the “Information about the Declarant” section, the first tab with an image of the document archive.

Here you need to fill in your data: full name, TIN number, date and place of birth, passport details.

If you do not have a TIN, skip this step.

Then we fill out the second tab of this section with the image of the house - Address in the Russian Federation. At the same time, we find out OKTMO on the tax website.

3. section “Income received in the Russian Federation”.

In our example, the following conditions: We declare the sale of a car with ownership for less than 3 years; Salary taxes were withheld and paid by the employer (therefore we do not include information about this in the Declaration); We do not claim social deductions (payment of medical expenses, charity, education,...); We do not claim property deductions for the purchase of real estate. In the section “Income received in the Russian Federation” we select the first 13% on the left (yellow) and fill in:

1) window “ Payment source”

“through the green “+” full name of the “Buyer” of your car (we skip the TIN) in our example Andrey Nikolaevich Stepanov;
2) select the following window “ Information on income received
”: Transaction code 1520 “Income from the sale of other property...”; We indicate the sales amount in the “Amount of Income” window; in our example, 250,000 rubles. ; Next, we indicate the deduction code, in our case, since the car purchase amount was 240,000 rubles. select 906 “Sale of property owned for less than 3 years (within 250,000 rubles) and set the deduction amount to 250,000 rubles (this amount is determined by the Tax Code).

If you purchased a car for more than the sale amount, then select deduction code 903 “In the amount of documented income.”

3) section “Deductions” - go to this section and remove o. This section will become inactive and will not be included in the Declaration.

All! Declaration 3-NDFL for 2021 is ready!

We save it to the desktop, then “View” and you get a Declaration on 5 sheets. Checking

amounts in order to avoid errors, we especially pay attention to
page 2, section 1 “Information on the amounts of tax to be paid to the budget”,
since it is based on this data that the tax office calculates the tax.

We print out the Declaration in 2 copies, one for submission to the tax office with attached copies of documents for the sale - purchase of a car, one for yourself. We certify each sheet of the attached documents “Copy is true” and put our signature with a transcript. We indicate the number of sheets on page 1 of the Declaration; there is a special section under the contact phone number. In our case, we do not hand over documents for purchasing a car, because... sold the car for 250 rubles. and took advantage of the deduction under the Tax Code in the amount of 250 tr. This was beneficial in our case, because... We bought this car for 240 rubles.

We submit Declaration 3-NDFL

for 2021

until 04/30/19 to the tax authority at your place of registration (place of residence), you can do this in several ways:

personally

– 1 copy for the tax office and 2 copies on which the tax office marks the delivery for you;
by mail
with a description of the attachment, 1 copy, we keep the 2nd copy and attach shipping documents;
through a proxy under a notarized power of attorney
.

our copy with marks of delivery to the tax office for at least 3 years

.

How to make a 2-NDFL certificate

A certificate in form 2-NDFL is a document without which it is impossible to draw up a 3-NDFL declaration for tax refund. When filling out the declaration for the reporting year, data from all 2-NDFL certificates relating to this year is used.

Certificate 2-NDFL is issued at the taxpayer’s place of work. If there were several places of work in the reporting year, then there will be the same number of certificates. The certificate is issued upon written application from the taxpayer within 3 working days.

To learn how a 2-NDFL certificate is issued, read the material “Procedure for issuing a 2-NDFL certificate to an employee .

3-NDFL when selling a car

In the 3-NDFL declaration, when selling a car (less than 3 years of ownership), you first need to indicate information about the declarant, i.e. the seller of the property. It will not be difficult to reflect your full name, passport details, Taxpayer Identification Number, etc.

As income received by an individual, in 3-NDFL “for a car” the amount received from the sale of the car must be indicated. In this case, the buyer is indicated as the source of income. If the buyer is an individual, it is enough to indicate his full name in the declaration (the INN, KPP, OKTMO columns are not filled in).

Results

A 3-NDFL declaration can be submitted for the last 3 years to reimburse income tax from the budget. For each year, you must fill out the form that was in effect for that tax period. For 2021, the declaration is submitted in a new form from the order of the Federal Tax Service of Russia dated August 28, 2020 No. ED-7-11 / [email protected] , and for 2021 - in the form approved by the order of the Federal Tax Service of Russia dated October 7, 2019 No. ММВ-7-11 / [email protected]

Sources:

• Tax Code of the Russian Federation
• Order of the Federal Tax Service of Russia dated August 28, 2020 N ED-7-11/ [email protected]

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.