The procedure for filling out form 3-NDFL for 2021

New form 3-NDFL for 2021

Please note that in 2021, the income statement of individuals, which is submitted to receive deductions and pay personal income tax, has been updated once again.

When filling out, it is important to make sure that the 3-NDFL form you are filling out is approved by Order of the Federal Tax Service dated August 28, 2020 No. ED-7-11 / [email protected] , there should be a note about this in the upper right corner. The new form has different barcodes, so a declaration submitted to the Federal Tax Service using the old form will not be accepted.

You need to pay attention to the relevance of the form when filling out the declaration yourself without using the taxpayer’s personal account or the Federal Tax Service program.

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What is 3-NDFL

This is a type of tax reporting provided for by tax legislation for individuals in order to provide information to the state about their income. The declaration also calculates the taxes required to be paid to the state, depending on the type of human activity. In addition, the declaration contains information about possible tax deductions that may be applied in cases established by law.

The declaration form changes annually in accordance with the introduction of adjustments to the Tax Code. The strict procedure for filling it out is established by the legislation of the Russian Federation. In case of incorrect execution of 3-NDFL, tax reporting will not be accepted.

Social tax deduction for treatment

A deduction is a tax-free amount provided to individuals as a benefit. A social deduction is applied to expenses for medical services and medicines.

If a citizen pays for treatment with funds from which personal income tax was paid, then this tax can be returned through a social tax deduction.

You can read about this benefit in clause 3 of Art. 219 of the Tax Code of the Russian Federation.

Two conditions are important:

1. A medical organization providing services must have an appropriate Russian license allowing it to engage in such activities.
2. Treatment services must be included in the List approved by Decree of the Government of the Russian Federation of March 19, 2001 No. 201, as amended. dated 12/20/2019. The list of medical services, the costs of which are taken into account for tax refund purposes, can be found in the appendix to the Resolution at the link indicated above.

The refund amount is calculated using the formula:

Tax = 13% * Treatment expenses within the limits of social deduction.

The amount of the benefit depends on whose treatment the citizen pays for:

• yours - 120,000 per year ;
• relative (child, spouse or parent) - 50,000 per year.

That is, the maximum amount of tax that can be refunded in 2021 for 2021:

• RUB 15,600 - on the costs of your treatment;
• 6,500 rub. - on the costs of treating a relative.

If actual expenses do not exceed the amount of the annual social deduction, then you will be able to return 13% of the amount spent.

If your actual expenses equal or exceed your annual deduction, you will only be able to get back the maximum amounts listed above.

The exception is expensive treatment, which is included in a separate list, for which the restrictions indicated above do not apply.

Expenses for expensive medical services

For treatment costs included in the list of expensive ones, a social deduction is provided separately from the main one (120,000 for yourself and 50,000 for a relative).

In 3-NDFL, this deduction is also shown in a separate line. Its size corresponds to the actual amount of expenses for expensive medical services. Restrictions do not apply in this case.

The list of expensive treatments was approved by Decree of the Government of the Russian Federation No. 201 dated March 19, 2001 (as amended on December 20, 2019).

By clicking on the link above you can familiarize yourself with the approved list.

For drug costs

The total deduction amount (120,000 rubles for yourself and 50,000 rubles for a relative) includes not only payment for medical treatment services, but also the cost of purchasing medications.

You can return 13 percent of drug costs if the following conditions are simultaneously met:

• a prescription has been issued for the medicine by a doctor;
• The recipe and receipt have been preserved.

The previously existing restriction on the list of medications for tax reimbursement is no longer in effect; you can receive a deduction for expenses on any type of medications prescribed by a doctor.

How to get 13 percent back on medical expenses?

To return personal income tax on treatment costs, you need to:

1. Wait until the end of the year in which the expenses were incurred - you can get a tax refund for 2020 for 2021;
2. During the reporting year, collect payment documents confirming expenses, contracts for the provision of medical services, and doctor’s prescriptions.
3. At the end of the reporting year, fill out 3-NDFL, indicating the actual expenses within the social deduction and the amount of tax to be refunded.
4. Submit the 3-NDFL declaration with supporting documents to the Federal Tax Service in paper form in person, through a representative, by mail, or electronically through the taxpayer’s account.
5. The deadline for submitting documentation for deductions for 2021 is any time during 2021 without restrictions.

In one declaration, you can indicate both the amount to be refunded for the costs of treatment and medicines for yourself and relatives, and the amount for expensive medical services.

How to fill out 3-NDFL for a tax refund for 2021?

To fill out, take a declaration form approved by Order of the Federal Tax Service dated August 28, 2020 No. ED-7-11/ [email protected]

In this new form you need to fill out:

1. Title page.
2. Section 1 to reflect the amount to be refunded.
3. Appendix to section 1 - an application for personal income tax refund is generated.
4. Section 2 for calculating the refundable amount.
5. Appendix 1 for reflecting annual income and withheld personal income tax - to obtain information about the maximum possible tax that can be returned.
6. Appendix 5, which shows the amounts of deductions for treatment and medications.

If 3-NDFL is drawn up on paper (manual filling), then you need to align the indicators in the lines to the left, write legibly in black or blue ink, there is only one character in each cell, empty cells are filled with dashes. You cannot correct the indicators, you cannot spoil the information on the pages or the barcode in the upper left corner, the information must be readable.

If you fill out 3-NDFL on a computer and then print it out, then you need to align the indicators to the right, while cell frames are not required, and there is no need to put dashes.

If you are preparing a declaration in a program downloaded from the Federal Tax Service website, then you just need to fill out the required sections, after which the program itself will generate a completed version of 3-NDFL.

Instructions for preparing 3-NDFL in the 2021 Declaration program for deductions for treatment.

The printed sheets of the declaration are signed by the person who will submit it to the Federal Tax Service (the taxpayer himself or his representative). Each page has a serial number at the top and the date of signing at the bottom.

When filling out 3-NDFL in your personal account, the declaration is submitted electronically; you do not need to print out and submit a paper version.

Title page

General information regarding the taxpayer, the person filing the return, as well as information about the tax period and reporting year.

Below you can see how to fill out the title page correctly if 3-NDFL is submitted by an individual - a resident of the Russian Federation independently, without intermediaries.

Filling example:

Section 1

This is the second page of the 3-NDFL tax return; data is reflected here on how much tax the taxpayer is entitled to return for the reporting year.

The amount to be refunded is shown in line 050.

In this case, in line 010 you need to indicate the number 2, which will correspond to the need to return personal income tax from the budget.

The codes KBK and OKTMO are entered in lines 020 and 030.

This section is filled out last, when all the necessary calculations have been made, based on data from other pages of 3-NDFL.

An example of filling out section 1 of form 3-NDFL:

Appendix to section 1

Allows you to generate an application for an income tax refund - indicate the codes KBK, OKTMO, account details, and the amount to be returned.

Filling example:

Section 2

The declaration page where the tax base and refundable tax are calculated. Filling out is carried out on the basis of data on income and withheld tax for the year specified in Appendix 1, and data on social deductions for treatment specified in Appendix 5.

You need to fill in the following lines:

• 001 — tax rate of 13 percent;
• 002 — in order to return personal income tax for treatment, you must indicate 3;
• 010 — total annual income of the taxpayer;
• 030 — annual income from which personal income tax had to be withheld (in most cases corresponds to line 010);
• 040 — the total amount of deductions from page 200 of Appendix 5;
• 060 - personal income tax base - the difference between taxable income and deductions (line 030 - line 040);
• 070 — personal income tax from the tax base that had to be paid for the reporting year, taking into account all deductions (rate from 001 multiplied by base from 060);
• 080 - the tax that is actually withheld and paid for the year is taken from page 080 of Appendix 1;
• 160 — Personal income tax, which must be returned from the budget in connection with expenses for treatment and medicines, is defined as the difference between the tax paid and the one that had to be paid, taking into account deductions (line 080 minus line 070). This indicator is the final value, which is transferred to the summary section 1.

An example of filling out section 2 of form 3-NDFL:

Annex 1

On this page of the 3-NDFL declaration, you need to show how much income the taxpayer received for the year, from whom, as well as the amount of tax withheld from it.

If during the year the income came from different sources, for example, from different employers, then you need to show each one separately.

For each source of income you must fill out:

• 010 - the rate at which this income was taxed (13% for wages);
• 020 - type of income (you can see it here) - 07 for salary;
• 030-060 — details of the source of payments;
• 070 - accruals for the year before taxation;
• 080 - personal income tax, which is deducted from this income.

An example of filling out Appendix 1 of the 3-NDFL declaration:

Appendix 5

On this page, in subsections 2-4, the social tax deduction is calculated, including those provided in connection with the costs of treatment, medicines, operations, medical services, according to the established List.

Subsection 2 specifies the amount of deduction for expensive treatment, which is not subject to the 13 percent refund limit.

Subsection 3 shows the amount of benefits for treatment that is not expensive, as well as for purchased medications that are subject to restrictions (120,000 rubles in total per year for yourself and 50,000 rubles for a relative).

Subsection 4 indicates the total amount of social deduction due to the taxpayer in connection with expenses for medical services. It is from this amount that the taxpayer will be able to return income tax of 13 percent.

Appendix 5 is completed in the following order:

• 110 - the total amount of expenses for expensive treatment without restrictions (must be confirmed by an agreement, payment documents);
• 120 - the indicator from page 110 is written down again;
• 140 - the amount of expenses for treatment that is not considered expensive (the indicator in this line should not exceed the required social deduction);
• 141 - costs for medicines (must be confirmed by prescriptions and receipts);
• 180 - amount of expenses (p. 140 + p. 141) - no more than social deduction (120,000 for yourself and 50,000 for a relative);
• 181 - indicates the social deduction already provided by the employer on the basis of a tax notification during the reporting year, the field is filled in if the taxpayer did not wait until the end of the year to refund the tax, but immediately applied for notification;
• 190 - total amount of social deductions according to the declaration (line 120 + page 180 - page 181);
• 200 - the indicator from page 190 is repeated.

When filling out the 3-NDFL declaration, it is important to understand that the social deduction includes not only the costs of treatment, but also training and insurance premiums under voluntary insurance contracts. Therefore, if a taxpayer wants to return 13 percent not only for treatment costs, but also for training or insurance, then the existing limit must be taken into account and not exceed it - 120,000 rubles. for yourself, and 50,000 rubles. for a family member.

Sample of filling out 3-NDFL to receive a deduction for education for 2020.

An example of filling out Appendix 5 of Form 3-NDFL:

and sample filling

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Where to download and how to install the program for 3-NDFL

First, you need to download the 3-NDFL program for 2021 from the tax website (relevant in 2021 and beyond), you can do this for free using the links:

• The “Declaration 2017” program itself - https://data.nalog.ru/files/decl2017/1.2.0/InsD2017.msi
• Installation instructions - https://www.nalog.ru/files/decl2017/1.2.0/install.doc
• Description - https://www.nalog.ru/files/decl2017/1.2.0/readme.doc

The program does not require any payment and does not contain viruses, so you can safely install it:

1. Download button next to Installer .
2. It will be saved to your computer.
3. After this, you need to run this file and follow the installer's prompts.

Installation occurs as a normal application for Windows: you must agree to the terms of the user agreement and select the path on the disk:

You can download the programs for 2021, 2015 and 2014 on a special page of the official tax website:

We will proceed in the following sequence:

1. We set the conditions ; all further steps will depend on them.
2. We enter information about the declarant .
3. We fill in information about income received during the reporting period, with the obligatory indication of their type.
4. We create a deductions tab, if necessary.

Next, I will consider the entire procedure for filling out the 3-NDFL declaration using the example of filing a tax deduction for the purchase of an apartment.