Updated 3-NDFL declaration and rules for its submission

Instructions for filling out the updated 3-NDFL

Adjusting the declaration in your “Personal Account”

Submission and review deadline

Penalties for mistakes

Results

Adjusting the 3-NDFL declaration is an opportunity to supplement the report or, conversely, remove unnecessary columns. How to make changes to the report correctly and what the consequences of errors are - in our material.

If you have questions or need help, please call Free Federal Legal Advice.

The call throughout Russia is free 8 800 350-94-43

How to fill out an updated 3-NDFL declaration: step-by-step instructions

Before moving on to questions about how to correctly submit a 3-NDFL adjustment, you need to understand the terminology and legal norms. Articles 80 and 81 of the Tax Code of Russia apply on the topic of the declaration and its clarification. Based on these articles, an amended, or corrective, declaration is a report filed after errors, incomplete information, or missing information are discovered in the original declaration. Moreover, from the point of view of the Tax Code of the Russian Federation, such errors and information are divided into 2 types:

causing a decrease in the final amount of income tax - the citizen is obliged to make an adjustment to the 3-NDFL declaration;

who have not reduced the final amount of income tax - the citizen can submit an updated form.

In the first case, an obligation is established, since this is in the interests of the state budget. In the second case - the right, since these are the interests of the citizen, for example, he made a mistake in indicating the amount to be returned or wrote down a personal income tax amount that was larger than necessary, etc. The second situation also includes technical errors - for example, an incorrect OKTMO in the declaration or inspection code, etc.

Let's look at step-by-step instructions on how to fill out the corrective 3-NDFL declaration for property deduction. What you need to know:

you must use the version of the form that was valid in the year for which you are updating the data;
the report is submitted at the place of permanent residence;
You can submit a paper or electronic form;
The declaration must be accompanied by a covering letter with explanations and documents justifying the corrections.

There is a new form for 2021 - you can download it here . And here is a version of the program for filling out a report on a computer. You can find the 2021 and 2016 versions on this page .

Example 1

Igor Nikolaev submitted Form 3-NDFL in January of this year to continue receiving a property deduction for the purchase of a house. He has already received 1,300,000 rubles in previous years and wants to receive the rest. His salary for 2021 was 500,000 rubles. After submitting the declaration, he remembered that he had medical expenses in the amount of 100,000 rubles, and now he wants to get a deduction for them.

To correct the report, Nikolaev needs to fill out a new one.

Important! You can change data for the last 3 years, even if you have already received a deduction for this period. By submitting an adjustment, you change the BCC and the refund amount is counted against the changed expenses.

For example, in 2021 you received a deduction for an apartment and in 2019 you submitted an adjustment to receive a refund for treatment. The deduction you receive will be counted toward treatment expenses, and the property deduction will be transferred to the next year. Whereas the opposite cannot be done - only the property deduction can be transferred from year to year, the rest are either used within the allowable period or written off.

What Nikolaev’s first declaration looked like:

Title page - adjustment “0”, since this is the first report, of course, there are no changes in it.
Section 1. Here you can see that the essence of the declaration is a refund of the tax paid.
Section 2. From this sheet you can see how the refund amount came about.
Read also: Accounting for shipped products
Appendix 1. Key sheet - you can see how much the applicant paid to the budget, 65,000 is the maximum that Nikolaev can return for 2021, and the method of return - in the form of a social, property or other deduction - changes, because you can submit two declarations 3 -Personal income tax for one year, and even after receiving the money you can change the method.
Appendix 7. This shows the portion used, the current deduction and the balance for the next year.

Sample of filling out the corrective declaration 3-NDFL:

Nikolaev had treatment expenses of 100,000, for which he can return 13,000 rubles. And he paid 65,000 to the budget, which means he still has the tax paid to be refunded through the property deduction, therefore, sheets are added to the form - Appendix 7 and Appendix 6.
In Appendix 7, the filling is similar to the first declaration, except for a few important lines.
So, in line 140, 400,000 is written instead of 500,000, since the base decreased by 100,000, which was pulled over by the social deduction.
The new amount of the available base is duplicated in line 150 - the same 400,000.
Accordingly, the balance also changes - 300,000 instead of 200,000, it is written in line 170.
Appendix 5 is added.
Here in column 140 you need to indicate your expenses for treatment - 100,000.
The same amount is repeated in columns 180, 190 and 200.
Nothing changes in Appendix 1.
In Section 2 the calculation remains the same.
Section 1 retains the same result, since the sum has not changed, only the places of the syllables have changed.
There is one change on the title page—adjustment “1” is added.

The 3-NDFL update is submitted with all documents that confirm the changes. In this case, you need to attach receipts for treatment expenses, an agreement with a medical institution, a copy of the license, and a certificate of receipt of medical services. It is advisable to attach a cover letter so that the inspection inspectors can quickly carry out desk control of your documents.

Sample cover letter:

You can download it from here .

If you have questions or need help, please call Free Federal Legal Advice.

The call throughout Russia is free 8 800 350-94-43

The procedure for filling out the 3-NDFL tax return

The declaration in form 3-NDFL is filled out by the taxpayer independently, with the exception of the section on the right side of the title page, which is filled out by a tax authority employee. The declaration is drawn up in two copies, one of which remains with the tax authority, the other, with a mark from the Federal Tax Service, remains in the hands of the taxpayer. Since, along with the declaration, the taxpayer provides copies of documents to the tax authority, it is advisable to draw up a register of transferred documents, in which all attachments to the declaration are listed. A blank form of such a register can be provided by an inspectorate employee. The declaration form can be filled out by hand, or you can fill out the declaration on a computer and print it out. Each page of the return must be signed by the taxpayer.

Note! The declaration can be filled out only on one side of the sheet; printing the forms and the declarations themselves on two sheets is not allowed. Unspecified corrections, erasures, and the use of correction fluid are prohibited.

On this sheet you must indicate the tax authority code. It is better to find out in advance, even if the taxpayer filed a declaration last year and uses its data to fill out a new declaration. Constantly occurring reorganizations in the tax service lead to the fact that territorial inspectorates are enlarged, and accordingly they are assigned new codes.

Please note: today the declaration form approved by Order of the Federal Tax Service of Russia dated December 24, 2014 No. MMV-7-11/ [email protected]

The declaration is completed in Russian. All monetary indicators are indicated in rubles, with the exception of income whose sources are outside the country. The personal income tax amount is indicated without kopecks. All figures are rounded in accordance with mathematical rounding rules.

Taxpayers in 3-NDFL indicate the following information:

income received in the reporting period,
sources of income payment,
property, social, standard and other deductions,
tax amounts withheld by tax agents,
amounts of advance payments,
amounts of tax to be paid or refunded.

Since the tax return has practical significance - determining the amount of taxes to be paid to the budget or refunded to the taxpayer, it is not necessary to indicate in it income that is not subject to taxation or income for which tax was withheld by the tax agent. The exception is cases when a declaration is submitted for the purpose of returning personal income tax previously paid by the taxpayer (in the case of a tax deduction).

The following documents serve as the basis for filling out 3-NDFL:

2-NDFL certificates, which are obtained from tax agents,
payment, settlement and other documents confirming the amount of income.

To make it easier to understand how to fill out the 3-NDFL declaration, you need to know what it looks like. Completed samples can be found in the tax office office and online. You can find out what the 3-NDFL declaration looks like on our website from the completed example:

How to make an adjustment to the 3-NDFL declaration in your “Personal Account”?

If you filled out the 3-NDFL declaration online incorrectly, you can submit an adjustment in the same way - in your “Personal Account” or on a paper form. The form and method of presentation do not affect the result - they are identical.

If the updated report turns out to have errors, when submitting a new one, you not only correct the contradictions and errors, but also thus cancel the correcting 3-NDFL declarations - all that were submitted previously for the same period. But

Example 2

Nikolaev Igor filed a declaration for 2021 in connection with the sale of real estate, which he owned for less than 3 years. The proceeds from the transaction are 3,000,000 rubles. He took advantage of a property deduction in the amount of 1,000,000 rubles. But then he decided to present expenses - 2,000,000 rubles.

To correct an error in the 3-NDFL declaration online, follow the instructions:

Open the “Life Situations” tab.
Go to the page to submit the report.
Here you can fill it out online or download the form filled out in the program.
If you fill out online, you need to go through 7 steps.
At the first stage, you need to make changes - when asked about the order of submission, you must answer “No”.
A line will appear to indicate the adjustment number. Put “1” if this is your first updated form for this period.
Select income.
Deductions - if you have them.
Add income - source first.

Select a source attribute. If your buyer is an ordinary citizen, then he is an individual.
Enter the buyer's name.
Then the income itself is exactly as in the first report.
Read also: Order on approval of accounting policies for 2021: sample
Revenue has code 1510.
This is where the main adjustment is made - changing the deduction. Instead of a deduction under Article 220, a deduction in the form of expenses is chosen.
Enter your expenses.
Check the results and click on the “Next” button.
If you have no deductions, skip step 5.
Check out the results.
The resulting report can be seen in form form. It will be distinguished by a different adjustment number - “1”.
Using an electronic signature, you can immediately send the report to the Federal Tax Service.

Be sure to attach documents before sending, otherwise the inspection will not confirm your right to a deduction.

Procedure for adjusting 3-NDFL

But you need to have time to do this before the end of 2014. After all, due to the increased amount of the deduction, the Federal Tax Service will have to return to you a certain amount of tax withheld in 2011. The updated 3-NDFL declaration is filled out if an error has crept into the documents. It is the corrective declaration that will allow you to avoid sanctions from the Federal Tax Service if they discover inaccurate information.

Quite often a situation arises when errors or inaccuracies are discovered. For example, not all costs that can be taken into account are indicated, or the amount of income received is incorrectly indicated. This article talks about how you can correct it incorrectly, and we will also answer the question: adjustment number in 3-NDFL - what is it and why is it needed?

If, due to an error in reporting, the amount of tax paid turns out to be incorrect, you are required to submit corrected data, even if the inspectors did not find the inaccuracy. After discovering an error, bring the corrected form to the tax office at your place of registration or through.

Deadline for filing and verification of the corrective declaration 3-NDFL

Conventionally, the following deadlines can be identified for submitting an updated report:

before the deadline for filing - in the case of 3-NDFL this is the first working day of May;
before the deadline for tax payment - income tax is paid until July 15 inclusive;
until the inspection detects errors and incomplete information;
before the on-site tax audit.

If the adjustment concerns a statement in which there is no amount payable because of deductions, then the adjustment is possible all year round, just like filing the original form. Urgency applies only to cases where there is an amount to be paid to the budget.

The first term is the only one in which you do not fall under Article 119 of the Tax Code of the Russian Federation. In all other cases, you commit a tax offense - untimely submission of reports, however, according to Article 81 of the Tax Code of the Russian Federation, there are circumstances that exempt you from sanctions even in this case.

Adjusting the 3-NDFL declaration takes the same amount of time as a regular report - 3 months. On the day your adjustment is received, the inspecting inspector stops the desk audit of the old report and begins a new one - based on the updated declaration.

Deadline for conducting a desk audit of 3-NDFL by the tax inspectorate

The maximum period for checking a 3-NDFL declaration is 3 months (clause 2 of Article 88 of the Tax Code of the Russian Federation). The start date of control procedures is the day the declaration is submitted to the Federal Tax Service. You can see this date in the stamp placed by the receiving inspector when submitting a paper version of the report, or in the notification of acceptance of the declaration when sent electronically. At the same time, to begin an inspection by a specialist, no special decisions of the tax service management are required.

The processing time for 3-NDFL depends on:

Based on the amount of information recorded in the declaration.
Number of supporting documents.
Inspector's downloads.
There are contradictions between the data specified in the declaration and the attached documents or information available to the checking specialist obtained from other sources, etc.

Thus, the period for checking a 3-NDFL tax return can last from 1 day, but cannot exceed 3 months. You can find out at what stage the inspection is at, as well as its completion dates, on the department’s website in your personal account.

If at the end of the control procedures the inspector does not identify errors, the declaration will be accepted.

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Sanctions for errors in 3-NDFL

Important! If you submitted an adjustment before the end of the period established for submitting the report, the action is considered timely, you do not fall under Article 119 of the Tax Code of the Russian Federation and the sanctions arising from it.

If the deadline has passed, then the following options are possible:

the report was submitted before the end of the period approved for payment of personal income tax on it and before the citizen learned that the Federal Tax Service Inspectorate had identified a lack of information or its incomplete reflection, as well as errors in the declaration leading to a reduction in the amount of tax, or the Federal Tax Service Inspectorate had ordered an on-site inspection;
the report was submitted after the end of this period, but the citizen did this before the inspection identified errors and scheduled an on-site inspection and paid the missing part of the tax and penalty before filing;
the report was submitted after the end of the personal income tax payment period, but after an on-site inspection, the Federal Tax Service did not reveal any errors or contradictions.

In the absence of such circumstances, Article 119 of the Tax Code of the Russian Federation - late declaration, and Article 122 of the Tax Code of the Russian Federation - incomplete payment of tax may be applied to you.

Are there sanctions for submitting clarifications?

If a taxpayer submits an updated 3-NDFL declaration for the previous reporting period after April 30, but before the tax payment deadline (before July 15 in accordance with clause 6 of Article 227 of the Tax Code of the Russian Federation), then sanctions are not imposed on him for incorrectly submitted data in original document. True, this applies to cases if the clarification is submitted before the fiscal department independently discovers errors that led to an understatement of personal income tax, or schedules an on-site inspection (clause 3 of Article 81 of the Tax Code of the Russian Federation).

If the corrective declaration is submitted for the previous reporting period after July 15, then the taxpayer is exempt from the imposition of sanctions only if:

he did not know about the discovery of errors by the tax authority, which led to a reduction in tax before submitting the update, and also paid the amount of independently assessed additional tax and penalties in advance of filing the updated return;
The clarification corrects errors that were not detected by the inspectors during the inspection.

Results

If the 3-NDFL declaration is submitted with errors or incomplete information or its absence , then you can submit an updated report with explanations and new documents.
The adjustment declaration must have the same form as the original one, and differ in content only in those parts that have been changed.
For mistakes, you may be subject to tax sanctions , but in the cases specified in Article 81 of the Tax Code of the Russian Federation, the citizen is exempt from liability.
After adjusting 3-NDFL, you need to wait another 3 months for the completion of a new desk audit.

What to do if there is an error in the 3rd personal income tax declaration

Yes, in this case the taxpayer can submit an updated tax return 3-NDFL. Along with the declaration, it is necessary to submit documents confirming the recognition of the transaction as invalid and payment documents confirming the fact of the return of amounts (income) received under such an agreement. In cases of correction or addition to information already submitted, code 1 may be entered for the first clarification, code 2 for the second clarification, and so on. It is important to pay special attention to the fact that the 3-NDFL adjustment in each specific case is submitted to the territorial division of the tax service, which is located at the place of actual location of the payer.

The corrective 3-NDFL declaration is submitted according to the same rules as the original document. Along with the re-filled form, you should submit a letter explaining the reasons for making the changes, and also attach copies of documents confirming the data in the reporting.

According to clause 4 of Article 229 of the Tax Code, the declarations indicate:

all income received, with the exception of those that are not subject to taxation, or personal income tax has already been withheld by tax agents,
their sources
tax deductions,
tax amounts already withheld by agents,
advance payments paid,
amounts subject to additional payment or refund based on the results of the period under review.