Declaration 3-NDFL - form and sample filling

The current declaration form and new requirements for completion have been taken into account

Let us immediately note that the program in question allows you to fill out 3-NDFL for 2017, taking into account all the requirements established by the basic order of the Tax Service of Russia dated December 24, 2014 No. ММВ-7-11/671 (hereinafter referred to as Order No. ММВ-7-11/671 ) in the latest edition – dated 10/25/2017. Let us remind you that they are assigned:

• declaration form 3-NDFL for 2021;
• electronic file format with this report;
• rules for filling out the declaration form.

Thus, in the “Declaration 2017” program, it is almost impossible to fill out 3-NDFL in 2018 in violation of current requirements. After all, it contains:

1. The most current declaration form, similar to the paper version.
2. The corresponding filling algorithm takes into account the presence of all mandatory details, as well as the latest changes to Order No. ММВ-7-11/671.

Also see "".

New form for individuals in 2021

As mentioned earlier, the new tax return reporting form was introduced by order of the Federal Tax Service of Russia dated October 3, 2018 No. ММВ-7-11/ [email protected] for 3-NDFL.

This regulatory legal act of the tax service puts into effect a new form for reporting form 3-NDFL, establishes a generally mandatory procedure for filling it out, and defines a unified format for providing relevant information in electronic form.

The same administrative act cancels the effect of a number of other regulatory documents (orders) previously issued by the Tax Service (FTS).

It is this declaration form that should be used by taxpayers this year 2021. The above-mentioned order regulating the use of the new template for 3-NDFL officially came into force on 01/01/2019. The changes prescribed by the order of the tax department affected the appearance, content and structure of this form.

What does the application from the Federal Tax Service do?

Before you fill out the 3-NDFL declaration in the program, it is important to understand that it will automatically generate the declaration sheets necessary for your case based on the information you entered.

Simply put, the final version of your 3-NDFL will include as many sheets as needed. The Federal Tax Service will automatically skip any unnecessary applications.

The standard 3-NDFL form from 2021 includes 20 sheets. The final version will include the least of them if you declare only income and do not declare deductions. But with deductions the number of sheets will be greater.

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

After filling out the 3-NDFL through the program, it will generate the sheets itself:

• for all taxable income from domestic and foreign sources;
• by income from business and private practice;
• data for calculating professional deductions for royalties and civil contracts;
• property deductions;
• data for calculating the tax base for transactions with securities, financial instruments of futures transactions and taxable income from participation in investment partnerships;
• for calculating standard, social and investment deductions (+ losses on securities and financial instruments).

Most importantly, the instructions for filling out 3-NDFL through the program assure that the application has built-in:

• control of entered data for their availability (mandatory details);
• checking their correctness.

Also see “Installing the “Declaration” program for filling out 3-NDFL for 2021: instructions.”

3-NDFL new form 2021: sample filling

Regardless of the purpose of submitting the declaration to the tax authorities, it must contain:

• title page,
• section 1 - total personal income tax amounts to be paid or refunded,
• Section 2 – calculation of the tax base and personal income tax for each tax rate.

The remaining sheets and a new appendix to the 3-NDFL declaration are filled out if necessary, depending on the type of declared income and declared deductions.

The sample form 3-NDFL 2021 we present is filled out for an individual to receive social deductions for personal income tax for treatment and education. In addition to the mandatory sections of the declaration 1 and 2, in this case it was necessary to fill out sheet “E1” with the calculation of such deductions.

Form 3-NDFL in 2021 - sample

Where to begin

Find the following icon on your desktop and launch it:

As a rule, filling out 3-NDFL in the “Declaration 2017” program does not cause much difficulty, since its interface is quite simple and understandable. For example, the main screen you will have to work with looks like this:

To understand how to correctly fill out 3-NDFL in the program, it is important to understand the general principle: first enter individual information, and then this application from the Federal Tax Service will collect it together. It's almost impossible to miss anything. After all, if some required data is missing, the program simply will not generate your 3-NDFL for 2017.

Our instructions on how to fill out 3-NDFL in 2021 in the program from the Federal Tax Service would be incomplete if we did not tell you about the main options that you will have to work with when filling out the report.

Toolbar

It looks like this:

This is access to various main menu functions. You just need to click on the desired button once. If anything, a hint under the mouse arrow will help you figure it out. Essentially, these are step-by-step rules for filling out 3-NDFL in the program.

Main menu

It looks like this:

When you select “File”, a submenu with the following content will appear:

Here the rules for filling out the 3-NDFL declaration in the program from the Federal Tax Service of Russia allow you to:

Please note: all these options are duplicated on the toolbar.

Important instructions when filling out 3-NDFL in the program: if, after selecting the Create/Open/Save/Exit options, the request to save changes was confirmed, but you did not enter a file name, a dialog will still appear asking for the name and location of the new file. That is, the entered data will not disappear anywhere.

When you select the “Declaration” item, the following submenu will appear:

Please note: all these options are duplicated on the toolbar.

When you select “Settings” you will see:

It allows you to enable or disable:

• show toolbar;
• displaying labels under buttons on the toolbar.

When you select Help, a submenu will appear:

Here:

• “Help” – call up comments to the program (can also be opened with the F1 key);
• “About the program” – its version and technical support contacts.

Navigation bar

It shows the topic section you are completing. Just click on it once.

Please note that according to the instructions for the 3-NDFL “Declaration” program, some buttons may not be available. This depends on what conditions you initially set (“Set Conditions”).

Main window

It is here that you need to enter and edit the basic information that will go into the 3-NDFL report:

Please note that compared to last year’s version of this program, in 2021 a field for indicating OKTMO has appeared (see above).

Also see “Which OKTMO to indicate in 3-NDFL”.

The internal instructions for filling out the 3-NDFL declaration in the program indicate that when launched, the application automatically generates an “empty” declaration. And at any time you can:

• save the entered data to disk;
• load a previously saved declaration;
• create a new one.

The title will show the name you gave to the file with 3-NDFL.

Entering basic information

Now about how to fill out 3-NDFL for 2021 in the program. The instructions suggest starting from the main window (see picture above). Here the main conditions (reason) for filling out this declaration are introduced.

If you are submitting the primary 3-NDFL report, put “0” in the “Adjustment number” field. In the opposite situation, the instructions for the program for filling out 3-NDFL for 2021 require you to enter the number for which you submit the updated declaration.

The OKTMO field was introduced in 2013 instead of the OKATO field. Its meaning can be found in your Federal Tax Service.

The “Income available” panel logically separates the information input. For her, detailed instructions for filling out 3-NDFL in the program are shown in the table below.

Keep in mind: the step-by-step filling out of 3-NDFL in the program is organized in such a way that each of these points allows or denies access to entering the relevant information. If you have not selected any of the options, you will only be able to enter information about yourself.

Now let’s talk about how to correctly fill out the “Inspection Number” field in the program for 3-NDFL. There shouldn’t be any particular difficulties here either. The current list of all Russian tax inspectorates (at the time of release of your version of the program) is already attached to this field (see the figure below). Just press the “…” button:

However, how to fill out 3-NDFL using the program if your tax authority is suddenly not on this list? The Federal Tax Service assures that it can be edited independently in any text editor.

Inspections reorganize quite often, so they change their code. If a year ago you applied to the Federal Tax Service (conditionally with code 7777), this does not mean that you should add it to the list. First, find out if she has changed the name and code. Perhaps it is already in the directory, but under its new code - conventionally 7778.

The second approach to filling out 3-NDFL through the “Declaration” program in this part is to use the built-in mode for updating the list of inspections. True, it is more complicated: you need to download the archive from the Internet yourself and unpack it to the appropriate location.

Also see “How to correctly indicate the Federal Tax Service in 3-NDFL”.

The following is information about the declarant and his address:

Please note that, unlike last year, it is not necessary to indicate the exact address of residence, including abroad, from 2021.

In general, how to fill out the 3-NDFL declaration through the program using these columns is fully consistent with the design of the title page of this form in paper form.

If you were previously able to fill out 3-NDFL using the “Declaration” program of previous versions (2002 - 2016) and there was a file left with information about yourself, you have actually freed yourself from the need to fill out most of the information about yourself. Simply open the old file in the new program: past earnings will be ignored and personal information will be extracted. This will save time filling out the report.

Please provide the country code according to the All-Russian Classifier of Countries of the World (OKSM). If there is no citizenship/nationality at all, then in the “Country Code” field, indicate the state that issued the identity document.

The TIN field must be filled in only for individual entrepreneurs. Other individuals may not do this.

The next main tab is “Income received in the Russian Federation”. There are 4 screens for input. Switching between them occurs using the number buttons with personal income tax rates at the top of the main window (see figure below).

Please note that the screens are divided by rates: 13, 9, 35% (Sheet A of the declaration). At the same time, dividend income, which since 2015 has been at a rate of 13%, is shown on a separate screen (“13” in green).

And for non-residents there is a different set of tax rates: 30, 15 and 13 percent.

Add a payment source using the “+” button, remove “-”, and edit using the lowest button (see figure).

Also see “Sources of payment in 3-NDFL: revealing the cards.”

The “…” button opens the income directory (deductions, if a deduction is allowed for this income, otherwise this button is not available). Selecting a deduction will automatically add the corresponding sheets to 3-NDFL.

The success of how to work with the program for 3-NDFL largely depends on the quality of filling out 2-NDFL certificates. The Federal Tax Service advises not to forget to fill out the total amounts by source of payments (these are points 5.2 – 5.4 of the certificate form). When the source of income did not calculate taxable income and tax, you need to do this yourself.

Also see “What is the difference between 2-NDFL and 3-NDFL”.

Instructions for drawing up 3-NDFL

No corrections or errors should be allowed in the document. It is necessary to write only in black or blue ink (if filling out the declaration yourself).

Formatting a tax return header

1. The TIN item must contain information about the taxpayer identification number.
2. The correction number contains code 000 if the document is submitted for the first time. If a corrected version of the form is submitted to the authority, code 001 is written here.
3. The concept of a tax period means the period of time for which a person submits a report: for 12 months - code 34, the first quarter passes with code 21, 6 months - 31, 9 months - 33.
4. The reporting period section indicates the previous year for which tax is paid.
5. In the tax authority field, enter the four-digit code of the representative office where the taxpayer submits reports: the first 2 digits are the region number, and the second pair is the tax service code.

Payer information

In the country code field indicate the code of the taxpayer's country of citizenship. The encoding for Russia is 643. If the applicant does not have citizenship, he is marked with the number 999.

In the category field of an individual or legal entity, you must enter the appropriate code:

• 720 for individual entrepreneurs;
• code 730 is assigned to persons engaged in private practice;
• 740 is responsible for advocacy;
• individuals are listed under code 760;
• farmers pass through the database under code 770.

Information with personal data is entered into the document accurately and correctly, according to the identity document.

The applicant’s status is indicated by one of the numbers: 1 – for a resident of the country, 2 – for foreigners or citizens of the Russian Federation who have spent less than 183 days in their homeland.

Phone details

The new form does not include lines for providing information about place of residence and registration - there is no need to provide this data, but the field with a contact phone number must be filled in without fail. You can specify a mobile or landline number, if necessary, with an area code.

Who should sign and how is the document dated?

The title page must contain information about the number of pages that were completed, the number of attachments, i.e. supporting documents.

The date is entered in the lower left corner of the form under code 1 for the tax agent and code 2 for the authorized representative. The latter must attach a document to Form 3-NDFL that confirms his authority.

Features for individual entrepreneurs

Businessmen fill out 3-NDFL for 2021 in the program according to the same principle, but in different windows. According to the principle of Sheet “B” of a paper declaration:

Pay attention to the option “There are documented expenses.” It allows you to enter data on them. There are 2 options:

1. Costs supported by documents.
2. Calculation of expenses at the standard (20%) rate relative to income.

In addition, individual entrepreneurs must indicate their OKVED code. It is selected from the directory attached to the program. When searching for the required code, some sublevels for a particular type of activity may not be provided.

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10.01.2018