Convenient alternative
For the reporting period of 2021, individuals who, by virtue of the law and current circumstances, are required to independently declare their income (or want to declare the tax deductions they are entitled to), do so on Form 3-NDFL. It was approved by order of the Russian Tax Service dated December 24, 2014 No. ММВ-7-11/671:
Please note that for the report for 2021, Federal Tax Service Order No. ММВ-7-11/822 dated October 25, 2021 adjusted the form of this declaration, as well as the electronic format and submission procedure, due to changes in the tax legislation of recent years. Therefore, the official developer of the Federal Tax Service software, JSC GNIVTs, has released a new version of the program.
Please note that the current rules allow:
- Fill out the declaration on paper by hand.
- Enter all the data on your computer.
- Apply electronically online in the individual’s personal account on the official website of the Federal Tax Service of Russia www.nalog.ru;
- Or download the free program for 3-NDFL for 2021 on the specified website of the Russian Tax Service.
Many individuals - income tax payers have recently been actively mastering computer technologies. And the Russian tax department understands this, so it invites everyone to download the program for 3-NDFL for 2017 for free in 2021. Of course, in the new version – taking into account all the changes.
Also see “Download the 3-NDFL declaration for 2021 to fill out.”
Not only individual entrepreneurs
In most cases, the tax agent for personal income tax is the employer (organization or individual entrepreneur). It is the agent who withholds tax from income paid to an individual and provides tax deductions.
However, in some cases you will have to take care of tax deductions yourself (clause 2 of Article 229 of the Tax Code of the Russian Federation, information from the Federal Tax Service dated March 16, 2006):
Type of deduction | Comment and link to legal acts |
Standard tax deductions | The employer did not provide standard deductions or did not provide them in full (clause 4 of article 218 of the Tax Code of the Russian Federation). |
Social tax deductions | The employee decided to register them himself. |
Property tax deductions | The employee prepares them himself at the tax office (clause 7 of article 220 of the Tax Code of the Russian Federation). |
Professional tax deductions | There is no tax agent (clause 3 of Article 221 of the Tax Code of the Russian Federation). |
Investment deductions | Art. 219.1 Tax Code of the Russian Federation. |
Software from the Federal Tax Service
We advise you to download the “Declaration” program for free in 2021 for 3-NDFL for 2021 exclusively from the official website of the Federal Tax Service of Russia. Here is the exact link (with the index for Moscow):
https://www.nalog.ru/rn77/program//5961249/
Here's what it looks like in 2021 on the website of the Russian Tax Service:
To fill out an income tax return for 2021, absolutely anyone can download the program for 3-NDFL 2021 from the official website of the Russian Tax Service. Here it is freely available: no logins, passwords, or codes need to be entered. It is only enough:
- Go from the main page of the Federal Tax Service website to the “Software” subsection.
- Click “Download” on the “Declaration” program for 3-NDFL for 2017 (it is the bottom element in the picture, this is the installation file InsD2017.msi).
- Specify the path on your PC to save the program file.
Of course, in order to receive a tax deduction, downloading the program for 3-NDFL in 2021 is also a suitable option.
Using the considered option for filling out a declaration - that is, downloading the program for 3-NDFL for 2021 - is relevant for those individuals who have not yet gained access or have not mastered a personal account on the Federal Tax Service website and want to do it personally or through a representative:
- take the completed declaration to your tax office;
- submit to the post office for sending by a valuable letter with a list of enclosed documents;
- send via TKS.
Also see “How to obtain 2-NDFL through the taxpayer’s personal account.”
This article contains step-by-step instructions for filling out a declaration in form 3-NDFL online on the website of the Federal Tax Service.
Personal account on the tax website
It is assumed that we already have a registered personal account. If not, then you can read the instructions on how to create a personal account on the tax website. True, it refers to the old version (valid until the end of 2021), however, the fundamental things for registering a personal account have not changed.
It is also assumed that we have on hand the accompanying documents:
- Help 2-NDFL
- Documents confirming transfers to IIS (bank payments, etc.)
- Documents confirming the existence of an IIS: agreement of accession to the regulations, etc.
We need all these documents in electronic form, so we need to scan them or make high-quality photo copies of these documents and collect them in one folder on the computer or device from which we are going to send 3-NDFL online:
After authorization, the main page of your personal account opens.
Since the digital signature from the old version of your personal account does not work, you need to create it again, we’ll do it right away.
You need to click on the profile:
There will be several sections available in the profile; you need to select “Create an electronic signature”, but since the “Contact Information” section opens by default, it is first advisable to make sure that the profile contains our phone number and email:
Without confirming your phone number and email, it will be impossible to use your personal account for the purposes of sending 3-NDFL; we will receive the following message:
We enter the phone number and email and move on - directly to the “Receive electronic signature” tab, and select “The electronic signature key is stored in the secure system of the Federal Tax Service of Russia”:
Scrolling down the page, we will see our personal data and a proposal to create a password for the electronic signature. At this step, we need to come up with a password for our electronic signature and SAVE it (remember it), it will be needed more than once:
After clicking the “Send request” button, you will have to wait until the digital signature is generated. This process may take a long time:
Next, you should wait until the ES is generated:
The generation process can last several hours. Thus, there may be some pause in the process of filling out the 3-NDFL declaration. But it’s better not to rush, because it’s much more annoying to go through the entire process, and at the end be convinced that it is impossible to send the generated documents.
So, we wait for the electronic signature to be generated and only after that we begin to create a declaration.
On the main page, select “Life Situations”:
Let's pay tribute to the sense of humor of tax officials, a tax refund is a very real-life situation