Tax return 3 personal income tax for 2021

In what cases is it necessary to submit reports in Form 3-NDFL:

When claiming a tax deduction (any) through the tax authority;
When selling property owned for less than 3 years (if acquired before 2021) or five years (if later than 2021)
When declaring income of individual entrepreneurs using OSNO.

Let us briefly consider the features of submitting the new form 3-NDFL for 2021 for each of the above grounds with samples of completion.

What has changed in reporting for 2021

There are few main changes in the income tax n/a for 2021: 6, let’s look at them in table form, compared with the n/a for 2015

Old form	New form	Note
Barcodes located in the upper left corner of each sheet
Title page – 0331 2018 etc.	Title page – 0331 3015 etc. Read also: Tax agent invoice in 1C 8.3 Accounting 3.0	Using this barcode, you can always determine what form the N/A is in front of you, the main thing is to know the last 4 digits of the code of the current reporting for the given period* (see note)
Line "002" (Section 2)
No	There is	A new field “002” has been added, in which you must indicate the type of income for which the section is being filled out.
Reflection of the amount of expenses for paying the trade fee
According to page 123 of Section 2	According to page 091 of Section 2
Information reflected on page 040 (Section 2)
Social deductions received at the place of work should not be included in this line.	In the new form on page 040 it is necessary to reflect social deductions received from the employer
Number of income type codes in Sheet A
In total, in the data sheet for 2015, Sheet A provides for 8 types of arguments	Added new type of income “09”	The introduction of a new income code is due to a change in the procedure for calculating tax when selling an apartment. If its value under the purchase and sale agreement is thirty percent or more below the cadastral value, the tax must be calculated using the formula: Cadastral value x 0.7 The amount of income received is reflected on line 070, and the code for this type of income is indicated - “09”
Changing the income limit for social security (sheet E1 line 030)
280 thousand rubles.	350 thousand rubles.

Note: if a citizen submits a document without a barcode at all, the Federal Tax Service will not be able to refuse to accept this document if all other requirements are met.

Requirements for paper forms

Here are a few rules on how to fill out the 3-NDFL declaration for 2016 on paper:

only large printed characters;
All (!) empty cells have dashes.

EXAMPLE 1

There is a ten-digit TIN - “7719002119”. In the “TIN” field of twelve cells, the indicator is filled out as follows:

«7719002119–»

EXAMPLE 2

The indicator “Share(s) in ownership” has a value of 1/4. It is given in two fields of six cells each as follows:

Keep in mind: when all the data does not fit on one page of the required Sheet, fill in the required amount of data for this Sheet. The result is given only on the last of the added pages.

Due date n/a f. 3-NFDL in 2021

For individuals claiming tax deductions (with the exception of deductions for the sale of property and professional and other deductions for individual entrepreneurs), the deadline for submitting n/a is not limited. They have the right to submit it to the Federal Tax Service Inspectorate (MRI Federal Tax Service) at any time.
For citizens and individual entrepreneurs who are required to submit an N/A, the deadline for its submission is limited to April 30 of the year following the reporting year .

Thus, the tax return for 2021 must be sent to the tax authority at the place of registration no later than April 30, 2021.

Who is required to submit a declaration by April 30:

Citizens who received income during the tax period:

in the form of remuneration from persons who are not tax agents;
from the sale of property;
from renting out apartments and other property;
from winning the lottery;
remuneration for the author of a work of science, literature or art, including his heirs;
in order of inheritance.

Individual entrepreneur on the General Taxation System;
Notaries and privately practicing lawyers.

Responsibility for late or non-delivery n/a

If a citizen who is obliged to submit a tax return does not submit it on time, he faces a fine of 5% of the amount reflected in these reports for each month of delay, but not more than 30%.

If the n/a is zero or the tax was paid before April 30, a fine will be charged in the amount of 1,000 rubles.

Limitation period for submission n/a

For property deductions – not limited ;

For social payments (for treatment, training, etc.) – 3 years from the date of expenses .

Please note that despite the fact that property deductions do not have a statute of limitations, you can only reimburse taxes for the last three years. That is, if the property was purchased in 2012, in 2021 it will be possible to apply for a refund for the years 2016-2014. The remainder of the benefit will be carried over to subsequent periods.

Pensioners have a special procedure for returning deductions ; current legislation gives them the opportunity to transfer the balance of the deduction back three years.
Thus, if a working pensioner purchased an apartment in 2021 and applied for a refund in 2021, he will be able to reimburse expenses for 4 years at once: 2016-2013.

What to follow

The basic requirements for how to fill out the 3-NDFL declaration for 2021 are set out in the order of the Russian Tax Service dated December 24, 2014 No. ММВ-7-11/671. The same regulatory document also defines the form of this declaration.

Moreover, in order to understand how to fill out the 3-NDFL tax return for 2016 , you need to refer to the most recent edition of the said order of the Federal Tax Service of Russia - dated October 10, 2021. Then both the form of this report and the procedure for filling out 3-NDFL for 2016 .

Also see “Download the 3-NDFL declaration for 2021 to fill out.”

Features of claiming a deduction for the acquisition of real estate

Expenses for the acquisition of real estate (a house, a summer cottage, an apartment or shares in them), as well as its repair (if such a need is reflected in the documents) can be reimbursed as part of a property deduction.

How to fill out 3 personal income taxes for a tax deduction for the purchase of an apartment?

An example of filling out Form 3-NDFL reporting when purchasing an apartment in 2016 (without mortgage costs)

Moreover, if the property was purchased under a housing loan agreement (mortgage), the cost of repaying interest on it can be claimed separately from the main deduction.

An example of filling out Form 3-NDFL reporting when purchasing an apartment in 2016 (including mortgage costs)

Briefly about this type of benefit:

Maximum benefit for the main deduction: RUB 2,000,000 . per owner, 4,000,000 rubles . per family;
Maximum amount of benefit for deductions for mortgage expenses: 3,000,000 . when purchasing real estate after 2014 and unlimited – when purchasing before 2014;
The maximum amount of expenses returned in hand is 260,000 rubles . according to the main deduction and 390,000 rubles . by percentage.

Features of this type of deduction

Documents confirming ownership and payment documents must be issued in the name of one person (with the exception of deduction applications by spouses);
The right to benefits under DDU agreements arises from the date of signing the transfer and acceptance certificate, under sales and purchase agreements - from the date of registration of ownership of the object;
To receive a deduction for a land plot, several conditions must be met, in particular, the purpose of the land must be for individual housing construction, a residential building must be built on the site (namely a house, not a residential building) and ownership must be registered for it (the house);
The balance of the main deduction for the value of real estate is less than 2 million rubles. can be transferred to the next purchase, unlike the interest deduction - its balance cannot be transferred;
The deduction for the purchase of real estate is a one-time deduction, but if it was previously claimed before 2001 (before the entry into force of Chapter 23 of the Tax Code of the Russian Federation), it can be provided again at the present time.

Filling methods

Today, everyone who is required by law to personally report to the tax office about their income for the past year can choose how to independently fill out the 3-NDFL declaration for 2016 :

fill out the declaration on paper by hand or on a computer/laptop;
apply electronically online in the individual’s personal account on the official website of the Federal Tax Service of Russia www.nalog.ru;
download the program for 3-NDFL for 2021 on the same website of the Russian Tax Service.

Keep in mind: fill out the 3-NDFL declaration for 2017 using the same methods.

about how to fill out the 3-NDFL declaration for 2016 using the tax program from the Federal Tax Service here.

Note that when choosing any of these three methods, the procedure for filling out 3-NDFL for 2021 is generally the same and is based on the requirements of the Federal Tax Service order No. MMV-7-11/671 dated December 24, 2014. But of course, recently an increasing number of people prefer computer technology to paper forms.

Unfortunately, not everyone knows how to correctly fill out the 3-NDFL declaration for 2016 . Therefore, on the Internet or through advertisements, you can always find craftsmen and offices that offer their services for entering information into Form 3-NDFL for you. However, this is unsafe, since ultimately it is the declarant who is responsible for an incorrectly completed report.

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

Features of filling out Form 3-NDFL when receiving income from the sale of property

When receiving income from the sale of property owned by the seller for less than three (for property acquired before 2021) or five (if the property was acquired or received ownership after 2021) years, income tax must be calculated and paid to the budget from the income received.

How to fill out 3 personal income taxes for a tax deduction when selling a land plot?

Sample of filling out Form 3-NDFL reporting when selling land (there is a tax)

When calculating the total amount payable, a citizen can take advantage of a property deduction upon sale, thereby reducing the tax base (income received):

For all costs when purchasing a home, subject to documentary evidence;
To the limit established by the Tax Code of the Russian Federation - if the costs of purchasing this property are less than the limit or if there are no documents confirming its acquisition (received as a gift or inheritance)

The size of the limit on real estate is 1 million rubles, 250 thousand rubles. – other property (cars, garages, etc.)

Please note that a number of letters from the Ministry of Finance indicate that the costs of entering into an inheritance can be attributed to the costs of acquiring the specified object.

Thus, by taking advantage of this benefit, you can significantly reduce the amount of tax payable, down to zero.

Sample of filling out the reporting Form 3-NDFL when selling land (no tax)

Briefly about the features of this type of benefit

When selling several objects, the deduction is not summed up and is presented in the above limit if there are no documents on purchase expenses;
N/A must be submitted even if the amount payable is 0;
If, according to the purchase and sale agreement, the value of the sold property is 30 percent or more below its cadastral value, the calculation must be made based on the formula: Cadastral value x 0.7. The received amount of income must be reflected in Sheet A with the income type code “09”.

3-NDFL for individual entrepreneurs: filling out a zero declaration

If there was no activity during the year, then 3-NDFL must still be submitted within the prescribed period (up to May 4 inclusive in 2016). If the individual entrepreneur does not submit the declaration on time, then this will have to be done later, only in this case you will need to pay a fine of a minimum amount of 1000 rubles.

The title page and the first two sections must be completed.

Filling out the title page is similar to the case discussed above.

Section 1 reflects the following indicators:

010 – put “3”;
020 – KBK for personal income tax corresponding to the activities of individual entrepreneurs;
030 – OKTMO according to the classifier;
040 and 050 are zeros.

In the 2nd section, dashes are placed everywhere.

Features of claiming a deduction for treatment expenses

The costs of treatment and the purchase of medicines can be reimbursed as part of social benefits.

How to fill out 3 personal income taxes for tax deductions for treatment?

Example of filling out Form 3-NDFL reporting on treatment expenses

Briefly about this type of benefit:

The maximum benefit amount (for all social deductions, except for education of children and expensive treatment) is 120,000 rubles . and in the full amount of costs if the treatment is classified as expensive .
The maximum amount of funds returned to your hands is 15,600 rubles.

Features of this type of benefit

The statute of limitations for reimbursement of expenses is 3 years from the date of their implementation;
The benefit can only be obtained when paying for treatment in Russia;
To apply for a deduction for expensive treatment, you need to check the presence of code “02” in the certificate; code “01” indicates ordinary treatment;
The institution that provided medical services must have a license to conduct the specified activities;
Recently, this type of social benefit can be obtained at the place of work.