Filling out the 3rd personal income tax declaration for property deduction. Instructions for filling out a declaration for the return of personal income tax for an apartment. Procedure for filling out the declaration

A sample of filling out 3-NDFL may be needed if you need to pay tax on income for the past year or return personal income tax. To do this, a declaration is submitted to the Federal Tax Service. Let's look at the algorithm for completing the 3-NDFL declaration, as well as a sample of filling out the form.

When is it necessary to draw up and register 3-NDFL?

Drawing up a 3-NDFL tax return may be necessary in 2 cases:

• If in the reporting year income was received on which tax was not withheld (for example, from the sale or rental of property, from entrepreneurship, donations, winnings). In this case, you need to find out how to correctly fill out 3-NDFL for the income on which you need to pay tax. For a corresponding sample of filling out 3-NDFL, see.
• If in the reporting year personal income tax was paid in excess (and there is no way to return it through a tax agent) or expenses were incurred for which personal income tax can be reimbursed from the budget (property or social deductions). In this situation, it is important to understand how to fill out 3-NDFL so that there are no problems with tax refunds.

You can familiarize yourself with a sample of filling out 3-NDFL for the relevant deductions in the materials:

• "Filling out the 3-NDFL declaration for property deduction";

Rules and procedure for submitting 3-NDFL

How to fill out the 3-NDFL declaration on income received? If the 3-NDFL tax return is prepared on the basis of income, the sheets related to income must be filled out. Example - Appendix 1 of the 3-NDFL declaration for income received in the Russian Federation. If it is possible to use the right to deductions for these incomes, you must also fill out the sheets corresponding to these deductions.

The declaration must be accompanied by documents confirming the correct completion of the 3-NDFL declaration, as well as copies of documents giving the right to deductions.

The declaration is drawn up separately for each calendar year and submitted to the Federal Tax Service no later than April 30 of the following year (unless it is a holiday). If for some reason it is not presented for any of the past 3 years (from 2017 to 2019), you need to fill out 3-NDFL for the corresponding period, using the 3-NDFL sample that is relevant for the corresponding year and the instructions corresponding to that year to the 3-NDFL declaration, and submit the finished report to the tax office.

Income Tax Refund Instructions

What are the rules for filling out the 3-NDFL tax return to receive a tax refund? If it is necessary to fill out the 3-NDFL declaration to receive a tax refund from the budget, it contains sheets for income paid by the tax agent (agents), as well as sheets for deductions that give the right to a tax refund.

The declaration must be accompanied by documents confirming the correctness of the data indicated on income (certificates in form 2-NDFL) and deductions, as well as copies of documents confirming the right to them.

For more information about the documents required to receive a deduction, read the materials:

• "Documents for tax deduction when purchasing an apartment in 2019-2020" ;
• "Documents for obtaining a tax deduction for treatment".

Where to get the declaration form for 2017 and 2018

Filling out the 3-NDFL tax return for the corresponding year must be done on the form that was valid for that year, and according to the filling rules that accompanied each of the forms. These rules, which are essentially a description of the step-by-step filling out of the 3-NDFL declaration, are contained in each of the documents that approve the form for the next year.

Over the past 3 years, the 3-NDFL declaration form has changed annually. Thus, in 2020 you may need:

• sample declaration 3-NDFL for 2017;
• certificate 3-NDFL sample 2018;
• sample certificate 3-NDFL 2019.

You can find these forms and find out how to fill out the 3-NDFL declaration for each of the listed periods on our website. Here you can also see a sample of filling out the 3-NDFL tax return for each year:

• sample of filling out 3-NDFL 2017;

The 3-NDFL declaration form for 2017 can be downloaded.

• An example of filling out 3-NDFL 2018.

Declaration form 3-NDFL for 2018, approved by order of the Federal Tax Service of Russia dated October 3, 2018 No. ММВ-7-11/569@.

You can download it on our website.

If the taxpayer has a personal account on the website of the Federal Tax Service, you can fill out the declaration directly there, based on the sample for filling out the 3-NDFL declaration posted here.

Our experts have also prepared material on how to fill out 3-NDFL for 3 years.

How to fill out 3-NDFL correctly: declaration form, example of filling out for 2019

How to fill out the 3-NDFL declaration correctly? The following sequence of actions must be followed:

• Find the declaration form for the corresponding year. Collect all the necessary documents on the basis of which data will be entered into the declaration. In particular, the procedure for filling out the 3-NDFL declaration to receive a tax refund from the budget involves the use of information from certificates of income from places of work in the 2-NDFL form.
• Select the sheets from the declaration that need to be filled out.
• Find in reference and legal databases or the Internet at the request “tax return 3-NDFL example of filling out” an example of filling out the 3-NDFL declaration for your situation and fill out the declaration.

If the declaration is filled out on the website of the Federal Tax Service, in the taxpayer’s personal account, then the necessary declaration sheets for the relevant situation will be selected automatically. Thanks to the system of tips available in your personal account, you can do without searching for a sample of filling out 3-NDFL.

To generate a report, you can also use the program for filling out the 3-NDFL declaration, available on the website of the Federal Tax Service.

For the report for 2019, you should use form 3-NDFL, approved. by order of the Federal Tax Service dated October 7, 2019 No. ММВ-7-11/506@. The updated form can be downloaded in the material "3-NDFL: new form for 2019".

Example

Artemenko Ruslan Nikolaevich purchased an apartment in 2019 for RUB 3,500,000. To pay the seller Artemenko R.N. took out a mortgage in the amount of 1,001,387 rubles, he paid the rest of the funds from personal savings. At the end of the year, Artemenko R.N. filed a 3-NDFL declaration for property deduction. First of all, he filled out the title page.

Artemenko recorded data on income in Appendix 1 of the 3-NDFL declaration.

In 2019, Artemenko R.N. received income from:

1. LLC "Alternativa" in the amount of 90,008.07 rubles, of which the taxable base was 56,408.07 rubles, from which personal income tax was withheld in the amount of 7,333 rubles.
2. Sigma LLC in the amount of 78,085.27 rubles, from which the employer withheld personal income tax in the amount of 10,151 rubles.

He transferred the final information to section 2 of the form:

Line	Decoding	Amount (rub.)	Calculation
	Total income	168 093,34	90 008,07 + 78 085,27
	Certificate 2-NDFL is issued at the taxpayer’s place of work. If there were several places of work in the reporting year, then there will be the same number of certificates. The certificate is issued upon written application from the taxpayer within 3 working days. Results A 3-NDFL declaration can be submitted for the last 3 years to reimburse income tax from the budget. For each year, you must fill out the form that was in effect for that tax period. For 2019, the declaration is submitted in the form approved by order of the Federal Tax Service of Russia dated October 7, 2019 No. ММВ-7-11/506@.

From the previous form, therefore, the algorithm I described below on 12/08/2014 is quite suitable for working with the program for filling out a declaration of income received in 2015, 2016, 2017 and 2018.

Program for filling out the 3-NDFL tax return for 2019

The program for filling out personal income tax declarations for 2019 - "Declaration 2019" is intended for filling out personal income tax returns in forms 3-NDFL and 4-NDFL, in accordance with the Order of the Federal Tax Service of Russia from the Order of the Federal Tax Service No. ММВ-7-11 /506@ from October 7, 2019:

1) installation program (InsD2019.exe file):

Description of the program for filling out the declaration

The most convenient and easiest way to fill out a declaration is to use the “Declaration 2019” program, designed for automated completion of the personal income tax return for the corresponding year.

To use the "Declaration 2018" program, the taxpayer only needs to enter the initial data, on the basis of which the program will not only automatically generate declaration sheets for all taxable income received from sources in the Russian Federation and received from sources outside the Russian Federation, but will also calculate tax amounts for payment or return from the budget.

Program for filling out the 3-NDFL tax return for 2018

Order of the Federal Tax Service dated October 3, 2018 No. ММВ-7-11/569@ approved a new form of personal income tax return, the procedure for filling it out and the format for submitting it electronically, in connection with which a new version of the program for filling out personal income declarations for 2018 is expected - “Declaration 2018” for filling out the personal income tax return using forms 3-NDFL.

The program for filling out personal income tax declarations for 2018 - “Declaration 2018” is intended for filling out personal income tax returns in forms 3-NDFL and 4-NDFL, in accordance with Order of the Federal Tax Service of Russia dated October 3, 2018 No. MMV-7- 11/569@ :

The program for preparing a tax return on personal income is intended for filling out tax returns in forms 3-NDFL and 4-NDFL, distributed free of charge in the form of 3 components:

1) installation program (InsD2018.exe file):

The "Declaration" program allows you to automatically generate a tax return in form 3-NDFL. As you fill out the data, the program automatically checks its correctness, which reduces the likelihood of errors.

Program for filling out the 3-NDFL tax return for 2017

The program for filling out personal income tax declarations for 2017 - "Declaration 2017" is intended for filling out personal income tax returns in forms 3-NDFL and 4-NDFL, in accordance with Order of the Federal Tax Service of Russia dated October 25, 2017 No. ММВ-7- 11/822@ :

1) installation program (InsD2017.exe file):

• How to fill out a 3-NDFL tax return using the "Declaration 2019" program

  After installing the program on your computer, to fill out the declaration you will need:

  • information about income (certificate 2-NDFL);

    information about the apartment, which must be taken from the certificate of registration of ownership and the purchase and sale agreement.

  Section "Setting conditions"

  First, the program needs to set the conditions for filling out the declaration:

  Declaration type – 3-NDFL;

  “Adjustment number” – 0 (if an initial declaration is submitted, if a clarifying declaration is submitted, then in this field you must indicate the adjustment number: in the case of filing the first clarifying declaration with the tax authority, indicate 1, in the case of filing a second clarifying declaration, 2, and so on) ;

  “Taxpayer identification” – another individual (set by default);

  “Have income” – select your income (for most, this is only the first point);

  “The authenticity is confirmed” - in person (if you yourself submit your declaration to the inspectorate or send it by mail).

  Section "Information about the declarant"

  This section contains two screens, switching between which occurs using the buttons . Select the screens one by one and enter the required information. In this case, page 2 of the declaration will be filled out.

  We fill out information about the declarant and enter information about ourselves:

  Date of birth;

  Data on citizenship, the country code for Russia is 643. If the taxpayer does not have citizenship, the code of the country that issued it is indicated in the “Country Code” field.
  identification document;

  Select a region from the drop-down menu;

  Fill in all the required fields about your place of residence (stay).

  

  Section "Income received in the Russian Federation"

  

  reflection of losses on transactions with securities.

  Below is an example of filling out a declaration to receive a property tax deduction when purchasing a home:

  Open the tab " Property tax deductions";

  Place a checkmark next to the words "";

  We choose the acquisition method: when buying on the secondary market - from the owner - we select the “purchase and sale agreement”, but if you bought a new building or equity, you need to check the “investment” box;

  Select the name of the property from the drop-down menu;

  Select the type of property from the drop-down menu;

  Select the taxpayer attribute from the drop-down menu;

  Option " I am a pensioner" allows you to bypass the date control implemented in the program. Taxpayers who fall under paragraph 10 of Article 220 of the Tax Code have the right to take advantage of this opportunity.

  

  Don't forget to check the box " Provide property tax deduction".

  In field " Cost of the object (share)" the costs incurred are indicated. It must be borne in mind that in the final calculation for
  sheet And in clause 1.11 the program will indicate the amount no more than:

  • 1,000,000 rubles (multiplied by the share of ownership) - if the property registration date is before 2008;

  • 2,000,000 rubles (multiplied by the share of ownership) for the date of registration of ownership in 2008 or later.

  In field " Interest on loans for all years" indicates the amounts spent on paying interest on targeted loans, since the procedure has changed and now in this field you need to enter the amount of interest paid on loans for all years, and not just for the reporting year.

  Into the fields Deduction for previous years according to the declaration" indicates the amounts of property deductions for construction and loan repayment from declarations for previous years. If you are submitting a deduction declaration for the first time, then these fields are not filled in. If you receive property deductions for construction and loan repayment for more than two years, then you will have to add up the corresponding amounts , taking them from sheet L (I) of declarations of previous years, and entering the result in the appropriate field in the program.

  Information to fill out the window " Deduction for previous years from the tax agent"for previous years, are taken from 2-NDFL certificates. If they are not indicated there, then these deductions were not provided to you by the tax agent.

  In the fields" Amount carried over from the previous year"The amounts from the annual declarations are indicated. If decalration is submitted for the first time, then these fields are not filled in.

  Information in the window " Deduction from the tax agent in the reporting year" are taken from the 2-NDFL certificate. If such data is not there, then these deductions were not provided to you by the tax agent.

  

  Before printing the declaration, you can view it on the screen by clicking on the “View” icon.

  Program for filling out the 3-NDFL tax return for 2016

  The program for filling out personal income tax declarations for 2015 - “Declaration 2016” is intended for filling out personal income tax returns in forms 3-NDFL and 4-NDFL, in accordance with Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7- 11/552@ :

  1) installation program (InsD2016.exe file):

  • Program for filling out the 3-NDFL tax return for 2015

    The program for filling out income declarations for individuals for 2015 - “Declaration 2015” (form 3-NDFL approved by Order of the Federal Tax Service of Russia dated November 25, 2015 No. ММВ-7-11/544@):

    1) installation program (InsD2015.exe file):

    version 1.0.0 (dated December 30, 2015);

    • Program for filling out the 3-NDFL tax return for 2014

      The program for filling out income declarations for individuals for 2014 is “Declaration 2014” (applied from 02/14/2015 in accordance with Order of the Federal Tax Service of Russia dated 12/24/2014 No. ММВ-7-11/671@, which approved the new form of tax return 3-NDFL and order of filling it out):

      1) installation program (InsD2014.exe file):

      version 1.1.0 (dated December 30, 2014 - added the ability to fill out Declaration 3-NDFL for 2014);

      version 1.0.2 (from 02/25/2015);

• Obtain a 2-NDFL certificate at your place of work.
• Fill out the declaration according to the instructions below based on the certificate received.
• Submit to the tax office by April 30 a tax return, a 2-NDFL certificate and documents confirming the fact of purchase of an apartment, land plot, etc. - see the list on the Tax Service website.
• On the same day or three months later, submit an application with a request to pay the amount due to the account number - the application indicates the bank details (you need to get it from the bank in advance).
• After a month, check to see if you have received the money.

In total, four months pass from filing the declaration to receiving the money: three to verify the declaration and one to transfer the money.

Step 1. Download the declaration from the tax website

Select the desired year and download the program. In 2015, declarations are submitted for 2014, that is, we download the program for 2014.

Step 2. Install the program on a Windows PC

We install the downloaded program Declaration of the Federal Tax Service on the computer by pressing the button Further .

Step 3. Fill out the declaration

Open the program with the button Start - All programs - Declaration 2014 - Declaration 2014 .

The program itself is easy to understand. On the left are the steps to follow:

• Setting conditions.
• Information about the declarant.
• Income received in the Russian Federation.
• Deductions (deductions from income tax, for example, if there are minor children).

Let's start with Setting conditions.

Declaration type, if you are an ordinary employee of a school, enterprise or company - 3-NDFL. Next, the usual income of an ordinary person will be considered, but if necessary, it will not be difficult to fill in additional sources.

Inspection number— click on the button with the ellipsis and select your tax office by region number.

Correction number— 0 — if the declaration is submitted for the first time this year.

Sign- another individual.

Income available— Taken into account by “certificates...”.

Reliability confirmed- personally. The declaration must be submitted to the tax office in person, otherwise you will need to make a notarized power of attorney.

Fill in the passport information.

To enter your passport details, click to the right of Document type button with an ellipsis and select the document type.

Fields for entering the number, date of issue, etc. become active - fill them in.

Then we move on to the second sheet.

And we fill out information about the place of residence and be sure to telephone (if there are errors in the declaration, the tax office will call and inform you).

When all the information about the person filing the return is completed, proceed to indicate the income received for 2014 - Income received in the Russian Federation. The data will be filled in according to the 2-NDFL certificate, previously received from the organization.

Ordinary employees of organizations pay income tax at a rate of 13%, so we choose 13 .

We enter information about the organization where we worked in 2014. We write out points 1.1, 1.2, 1.3 from the 2-NDFL certificate.

We transfer the information from the 2-NDFL certificate, paragraph 3: income code, amount, month.

General information from the 2-NDFL certificate is also indicated in fields: 5.2, 5.3, 5.4.

If there were deductions from the tax amount, for example, from parents of children, then this is indicated on the sheet Deductions. The sheet is filled out, like the previous one, according to the 2-NDFL certificate, paragraph 4. If there were no deductions, then remove the checkbox Provide standard deductions on the first tab.

When purchasing a house, apartment or constructing residential real estate, you need to fill out information about the property. To do this on the page Deductions press tab house and fill in the information on the available documents.

If you need to return money for treatment, charity and receive other social tax deductions, then click on the page Deductions press tab with a tick and fill in the data.

If all the data is filled in, the declaration can be viewed and printed. First you had to save it, and now save it again to save all the changes. You can correct it later and print it again.

FAQ

— Is it possible to get a tax deduction for buying a car?

— According to paragraph 2, paragraph 1 of Art. 220 of the Tax Code of the Russian Federation, a tax deduction for the purchase of a car is not provided, incl. for something purchased on credit.

— Please tell me, can I get a tax deduction for paid treatment that I received in July 2013? I did not fill out the declaration for that period.

— Yes, you can return taxes for the last three years; you need to submit your own declaration for each year (see the program for each year on the Federal Tax Service website). So, when filing a return in 2015, you can return money for 2014, 2013 and 2012, but not earlier. For each declaration, a separate package of documents is submitted, and subsequent declarations indicate the balance from the previous declaration.

— Is it worth filing a property deduction if you bought an apartment back in 1999 (after all, “the money was different then”)?

— Property deduction can be obtained only for the last three years. Unfortunately, you cannot receive a deduction for an apartment purchased in 1999.

Practice shows that in 2018, an even larger number of individuals preferred to fill out reports in Form 3-NDFL on their income for 2017 not on paper, but electronically using special software. Therefore, we consider in detail how to fill out 3-NDFL in the Federal Tax Service “Declaration 2017” program.

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 2017;
• 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.

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 2018 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.

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.

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'll be working 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.