Form 3-NDFL for 2014: instructions for filling out

Declaration 3-NDFL is a document whose main purpose is to provide information on income and expenses during the reporting period.

The document must be submitted to the tax authority at the place of registration of an individual, enterprise or legal entity. Filing reports is mandatory for all managers and self-employed citizens. If there is no work activity during the reporting period, the tax agent still draws up a document and provides it to the inspector. In legislation it passes as zero 3-NDFL.

When is the 3-NDFL declaration prepared?

In addition to the planned submission of reports on time, there are situations when it is necessary to prepare Form 3-NDFL in advance. To deduct funds from tax, having sufficient grounds for this, you must contact the tax office and provide reporting. Every taxpayer should know his rights and obligations - this will allow him to take advantage of the opportunity to deduct funds in a timely manner, which will save him a decent amount.

The right to a 13% rate refund to an individual is granted in the following cases:

• as a result of the purchase of real estate;
• if an individual participates in a mortgage;
• when receiving education on a contract basis;
• for payment of pension contributions to an insurance company;
• when participating in charity and other cases.

Sample tax return

In order for applicants for a reduction in the tax base to be able to cope much more easily with filling out the 3-NDFL declaration, we suggest looking at a specific example of a completed form. Since almost every taxpayer has one or more children, a sample tax return that focuses on the standard deduction type will be most relevant to them.

How many sheets do you need to fill out?

In order to receive standard tax compensation for a child, parents will need to fill out four more pages in addition to the title page of form 3-NDFL. First of all, this is section one, which requires entering information regarding the amount that the taxpayer wants to receive as compensation.

You must also provide information in section two. As a rule, this is various information about the taxable base, as well as the amount that will be paid to the individual after the deduction is calculated.

After the above pages have been completed, the applicant for the standard deduction can begin to enter data into sheets A and E1. In the first of these sheets, the taxpayer needs to report his income (write down the amount of profit for the tax period, the amount of taxes withdrawn from him, and also note the name of the source giving the income). And the second sheet E1 is intended exclusively for information related to standard and social tax rebates.

How to enter information about the standard deduction

It is very easy to fill out sheet E1, intended for calculation information about deductions of a standard type. The taxpayer will only need to complete the first paragraph of this sheet, and not the entire one, as well as the fourth paragraph. Next to each field in which you need to specify some information, there is a digital designation.

In order to receive standard compensation, an individual needs to fill out the cells next to which are the following numbers:

• 030 – here you need to write the number of months counted from the beginning of the tax period for which the taxpayer’s total income was no more than 350,000 rubles. For example, if for January, February, March and April an individual’s salary was equal to 87,500 rubles, then the total amount of his profit for these months is equal to 350,000 rubles and he must indicate the number four in this cell;
• 040 – here you will need to enter the amount of the tax discount provided to the taxpayer, who is a parent. That is, this is the amount that will be deducted from the total profit until personal income tax is withdrawn from it;
• 080 – The total amount of the standard deduction is entered in this cell. Usually this is the same figure that is written in cell 040. But sometimes it happens that an individual has the right to several standard compensations at the same time, and then in field 080 he needs to take this fact into account by indicating their total amount;
• 190 – This includes the amount of not only the final standard compensation, but also social compensation (since sheet E1 also relates to it). Thus, if a taxpayer submits documents to receive a standard deduction, then you simply need to copy the amount from cell 080 into this cell.

Generating a report

If necessary, the form is drawn up independently, or online, using special technical means. You can fill out the 3-NDFL declaration online, or using the Declaration program, which is available for download from our website using this link.

The declaration contains the following information:

• all necessary personal data of the taxpayer;
• indication of documents confirming the expenses and income of an individual;
• tax deduction.

Some of the necessary information is transferred to the document using special, legally approved codes.

Sheet A

The first source that will help you is Sheet A. Correctly filling out 3-NDFL in your case will almost entirely depend on the correctness of the data that you indicate in it. Therefore, you should be extremely careful when entering numbers on Sheet A. Sheet A indicates the income you received in Russia. That is, this is your case.

Let's start with point 1. In line 010 you write the employer's TIN, which you ask the accountant. Next door, in lines 020 and 021, there is the company’s checkpoint, as well as OKTMO. On line 030, write the official name of the company, indicating the organizational and legal status (LLC, JSC, individual entrepreneur). In line 040 you record the amount of income (total calculated salary for the year), in line 050 - the same figure (in our case). In line 060, record the tax that must be paid to the treasury by multiplying 050 by 0.13.

Now attention! Line 070 should indicate the amount of tax that your accounting department withheld when calculating and transferring wages. Request the corresponding numbers there. Now, without closing Sheet A, return to Section 1. Enter the same values ​​in line 070 (for convenience, as you can see, they are numbered identically).

Go to point 2. In lines 080, 090 and 100 in our case there will be the same figure as in lines 040 and 050. In the one numbered 110, the same value as in 070. Data for line 120 - These are advance payments, you also request them from the accounting department. Most likely, this indicator will be equal to the value in line 110.

Thus, you already have a significant amount of information to correctly fill out Section 1. But before filling it out, you must work on another important section of the 3-NDFL declaration, a sample of which we will now consider - this is sheet I. It, in fact, , it’s called “Calculation of property tax deduction”.

Filling out Section 1 3-NDFL. Sample

010 – total amount of income from line 080 of sheet A.

030 – the total amount of income on which tax should be calculated.

040 – the total amount of expenses and deductions, it turns out as (line 220 of sheet G1 + line 210 of sheet I + line 220 of sheet I + line 240 of sheet I + line 250 of sheet I).

050 – tax base = line 030 minus line 040 of this section.

070 – amount of tax withheld from sheet A, line 110.

100 – tax to be refunded from the budget is equal to line 070.

The figure below shows a sample of filling out section 1 of the declaration.

Sample of filling out section 1 of the tax return

Explanations for 3-NDFL for 2014

The declaration on personal income tax (income tax) 3-NDFL was approved by Order of the Federal Tax Service of the Russian Federation dated November 10, 2011 No. ММВ-7-3/ [email protected] The same document approved instructions for filling out the 3 NDFL declaration. Compared to the declaration for 2013, Form 3 of personal income tax used in 2014 has not changed.

This declaration could be used when filling it out in the period from January 1 to February 14, 2015. After this date, a new form of the 3rd personal income tax declaration came into force, approved by Order of the Federal Tax Service of the Russian Federation dated December 24, 2014 No. ММВ-7-11 / [email protected] Accordingly, in 2014, the 3rd personal income tax declaration can be provided in 2 different forms: the first - if it was filled out in the period from January 1 to February 14 and the second, if it was filled out after February 14. The date of completion is indicated in the declaration itself.

For other 3 personal income tax declarations in Excel format, see the links:

• declaration for 2013;
• declaration for 2012;
• declaration for 2011.

The declaration for 2014 must be sent to the tax office no later than April 30, 2015 (Thursday). For information about in what cases you must submit a 3-NDFL declaration, how to fill it out, register it and send it to the tax office, see the link.

Attention! Our website contains an updated form of personal income tax declaration 3, taking into account all changes in Excel format. You can easily download your personal income tax return to your computer. After downloading the 3rd personal income tax declaration, you can fill it out yourself: either directly on the computer, or by hand printing out the necessary sheets.

Filling out Sheet I 3-NDFL. Sample

This sheet is intended for the direct calculation of property deductions for the purchase and construction of residential real estate.

Paragraph 1 contains information about the constructed or purchased apartment, house and other residential real estate.

010 – object code, taken from Appendix 5 to the Procedure for filling out 3-NDFL: (click to expand)

020 – type of property, one of the proposed options is selected.

030 – taxpayer attribute, indicates who the taxpayer is, whose income is reflected in this declaration: the owner of the property or his (her) spouse.

040 – address of the purchased property.

050 – date of the act of transfer of housing.

060 – date of registration of ownership of housing.

070 – date of registration of ownership of the land plot.

080 – date of application for distribution of deductions if the apartment is in common ownership (without shares).

090 – share in purchased housing.

100 – the year the deduction began to be used.

110 – the amount of expenses in connection with the purchase of an apartment should not exceed the amount of property deduction (RUB 2,000,000) excluding interest on loans.

120 – the amount of interest paid on loans taken to purchase housing.

The figure below shows an example of filling out sheet_I in a tax return.

Sample of filling out 3 personal income tax when purchasing an apartment

Calculation of property deduction in a tax return

Lines 130-180 - indicate the amount of property deduction for expenses on the purchase of housing and payment of interest on loans for past tax periods.

Line 190-200 – the balance of the deduction for purchase expenses and payment of interest carried over from the previous tax period.

Lines 130-200 are filled in when you have already received a deduction in previous years, but have not yet received it in full, because a deduction for the year can be provided in an amount not exceeding your annual income.

Line 210 – the amount of deduction for purchase expenses provided upon notification.

Line 220 – the amount of deduction for interest paid, provided upon notification.

Lines 210-220 refer to the deduction amounts that you will receive from your employer based on the issued tax notice. After all, you can receive the required deduction in two ways: at a time by submitting an income tax return to the tax authority, or gradually every month, in this case the employer will not deduct the amount of income tax from your salary.

Line 230 - the size of the tax base minus deductions, is obtained as the total income for the reporting year from line 120 of sheet G1 minus the total standard deduction from line 220 of sheet G1, as well as minus the deduction provided upon notification from lines 210 and 220 of sheet I. With the received amount and income tax will be calculated, which you can return for one reporting year. If this amount is less than the property deduction you are entitled to, then the remainder of the deduction will be transferred to the next year, and you will be able to receive it next year by filling out the declaration again. The remainder of the deduction will be carried forward to the next year until you receive the full property deduction due to you.

Line 240 - the amount of expenses used for the purposes of property deduction for the reporting year cannot exceed the tax base calculated in line 230.

Line 250 – the amount of interest paid on a mortgage loan, applied for the purposes of the property deduction, cannot be more than the difference between lines 230 and 240.

Line 260 – the balance of the property deduction for expenses for the purchase of an apartment. If the income for the reporting year was not enough to receive a deduction in the required amount (that is, your income for the year is less than the property deduction), then the remainder of the deduction goes to the next year. The value is obtained as the line 110 – (130 + 210 + 240).

Line 270 – the balance of the property deduction for the cost of paying interest on the loan, carried over to the next year.

Filling out a tax return. Calculation of property deduction

After filling out sheet G1 and I, check:

• (line 240 + line 250) must not be greater than line 230;
• (line 130 + 210 + 240 + 260) there should not be more than the property deduction to which you are entitled.