An example of filling out 3-NDFL in the 2021 Declaration program for deduction when buying an apartment

A citizen who purchased real estate in 2021 with money on which income tax was previously paid has the right to return it in 2021 in the form of a property deduction. To return part of the funds spent on the purchase of an apartment, a tax return is filled out in form 3-NDFL and submitted to the Federal Tax Service.

In 2021, a new declaration form is in effect, approved by Order of the Federal Tax Service dated August 28, 2020 No. ED-7-11/ [email protected] The article provides the current 3-NDFL form and a sample of how to fill it out when purchasing residential real estate.

Manually

There are two ways. The first is to print the form and enter the data in the boxes by hand. The second is to fill it out on your computer in PDF or Excel format and then print it out.

In any case, follow the rules:

1. Write with a blue or black pen.
2. Print the document on one side of the sheet.
3. Do not staple the sheets together to avoid damaging the barcode.
4. When writing by hand, fill in the fields from left to right. If there are empty cells left, you need to put dashes. For example, the column “OKTMO code” has 11 cells. We enter the eight-digit code like this: “12445698—”
5. If filling out on a computer, align to the right. There is no need to put dashes. Use Courier New font size 16-18.
6. You cannot correct, cross out or cover up.
7. Each page must be signed. To do this, at the bottom there is a field “I confirm the accuracy and completeness of the information indicated on this page.”
8. If the declaration is submitted by your representative, please include a notarized copy of the power of attorney in the package of documents.
9. The personal income tax amount is indicated in full rubles. Kopecks are rounded (up to 50 - down, equal to or more than 50 - up).
10. Convert income in foreign currency into rubles at the Central Bank exchange rate on the date of receipt.
11. You need to enter a number in a special field. The cell contains 3 cells. Put 0 in the extra ones. For example, 003 or 011.

New form 3-NDFL in 2021

When completing and submitting your return, it is important to fill out an up-to-date form. In 2021, Form 3-NDFL is in effect, approved by Order of the Federal Tax Service dated August 28, 2020 No. ED-7-11/ [email protected]

.

The new form differs from the previously valid one not only in the changed barcodes on the pages, but also in the content of sections and applications.

The buyer of the apartment should check that the new 3-NDFL declaration form is actually being filled out. The old form will not be accepted.

Full list of changes in the new form 3-NDFL 2021.

"Declaration" program

You can fill out 3NDFL using the “Declaration” program developed by the tax service. The program will tell you which fields need to be filled in. If you want to fill out a declaration this way, download and install the Declaration program on your computer.

You will see 6 tabs in the program, but not all of them are active. As they fill up, they are unlocked. First you need to select the “3NDFL” filling option. Next, move in order through the tabs: “Set conditions”, “Information about the declarant”, “Income received in the Russian Federation”, “Deductions - property deductions”.

After entering all the data, click on the “Check” button. The program will show you what data you forgot to enter. Correct the errors and save the document in xml format if you are going to submit the declaration electronically, or print it in duplicate if you are bringing a paper declaration to the Federal Tax Service.

Title page design

To fill out the title page, you will need a passport or other identification document.

On the title page you need to fill out:

1. Correction number. If you are filling out for the first time, enter zero. If the tax office returned the document for revision, indicate which account it is a refund.
2. Taxable period. We write "34". This means that the period is equal to a calendar year.
3. Reporting year – 2021.
4. Tax authority code. Where you are sending the documents. These are 4 numbers that can be found on the Federal Tax Service website, service “Address and payment details of your inspection”: https://service.nalog.ru/addrno.do.
5. Code of the country. For Russia – 643.
6. Taxpayer category code. 760 – for an individual wishing to receive a tax deduction.
7. Write your full name, date and place of birth as indicated in your passport.
8. Document code. For a Russian passport – 21.
9. Passport series and number, by whom and when issued. Copy the data from your passport.
10. Taxpayer status code. 1 – taxpayer, 2 – does not pay taxes.
11. Phone number.
12. The number of declaration sheets and the number of sheets of the package of documents.
13. In the field “I confirm the accuracy and completeness of the information specified on this page,” you must sign and date it. Only if filled out by a legal representative, indicate his full name in the boxes.

How to fill out the first section

Before filling out section 1, you need to calculate the refund amount in section 2.
After calculation, indicate the values:
Line 010. Write 2 - tax refund from the budget. Line 020 – budget classification code. To return personal income tax paid, the code is: 182 1 0100 110. Stoka 030 is the OKTMO code of the locality where the tax is being refunded. You can look here: https://www.consultant.ru/document/cons_doc_LAW_149911/#dst0 Line 040. Put zero. Line 050. Transfer the tax amount from section 2.

Deduction for the cost of paying interest on loans (mortgages) for construction

If you have taken out a targeted loan for the construction of a residential building (this must be stated in the loan agreement), then you have the right to receive a deduction for the loan interest paid.

Example: Petrov A.V. took out a mortgage loan for the construction of a residential building. Petrov has the right to claim a deduction for both construction and mortgage interest costs.

You can read more about the deduction for loan interest in the section “Deduction for mortgage interest.”

Second section

Here you calculate the amount of tax that will be returned to your account.
Fill out in order:

1. Line 001. Enter the tax rate – 13.
2. Line 002. Put 3 - other.
3. Line 010 – annual income. You need to calculate using the formula: line 070 of application 1 + line 070 of application 2 + line 050 of application 3 + line 220 of application 5.
4. Line 020 – the total amount of income that is not taxed. If there are any, move from line 120 of Appendix 4.
5. Line 030. Line 010 – 020.
6. Line 040 – deduction amount. Add the rows of Appendix 7: 120, 130, 150 and 160.
7. Line 050. These are losses on transactions with securities (Appendix 8 line 040 + 050). If there were no such operations, set it to 0.
8. Line 051. Income from participation in foreign companies. Move application 2 from line 070 or set it to 0.
9. Line 060. Tax base. It is calculated as follows: lines 030 + 051 – 040 – 050. If the value is negative or zero, put 0.
10. Line 070. We count 060*13.
11. Line 080. Move line 080 of application 1.
12. Up to line 150, indicate taxes paid in different cases. If there were none, we put 0 everywhere.
13. Line 160. The amount that will be returned to you. We count using the formula: lines 080 + 090 + 100 + 110 + 120 + 130 – 070.

Amount of property deduction

The Tax Code of the Russian Federation establishes the maximum amount of tax deduction that can be provided to an individual.

The benefit can be issued in the amount of:

• 2.0 million rubles - when the acquisition and construction of new housing takes place. But within the limits of actual acquisition costs. Since 2014, returns can be issued for several real estate objects, the main condition is that their total amount does not exceed the established limit. In this case, an individual can recover a maximum of 260.0 thousand rubles of personal income tax paid by him.
• 3.0 million rubles - when a mortgage is used to purchase an object, which involves repayment of interest. The limitation applies to interest paid after 2014. Before this period, it was possible to repay the entire amount of interest in full. The maximum an individual can receive is 390.0 thousand rubles.

You might be interested in:

Deflator coefficients: tables of values ​​for 2021

Annex 1

In the application you need to indicate the income that you received during the reporting period from Russian employers.
If you received income from foreign companies, you need to fill out Appendix 2. If there are several sources of income (for example, you changed jobs), fill out a separate application for each. To apply, you will need a certificate of income from your place of work. The TIN, KPP, OKTMO of the employer can be viewed on this certificate. What you need to fill out:

1. Line 010. Tax rate. For individuals 13%, unless otherwise provided by the tax code.
2. Line 020. The income code can be viewed here: https://www.consultant.ru/document/cons_doc_LAW_309124/fd206362ed4f4d5ebb52ef449eb38dd5c81b0e6d/#dst1…. If you are contributing income under an employment contract (official employment), enter code 07.
3. Line 030. TIN of the organization that pays your salary.
4. Line 040. Employer checkpoint.
5. Line 050. OKTMO code.
6. Line 060. Name of organization.
7. Line 070. Amount of income for the year.
8. Line 080. Amount of tax withheld for the year.

Appendix 7

This is a property deduction calculation.
A separate application must be completed for each property. Then lines 100 – 180 are filled in only on the last sheet. Fill in the lines:

1. Line 010. Property code. 01 – house, 02 – apartment, 03 – room. The full list is here: https://www.consultant.ru/document/cons_doc_LAW_309124/e10feb7ab8ae9d5a20b2561163a3257485f9d428/#dst1….
2. Line 020. Taxpayer attribute code, see here: https://www.consultant.ru/document/cons_doc_LAW_309124/e10feb7ab8ae9d5a20b2561163a3257485f9d428/#dst1…. Owners indicate code 01.
3. Line 030. Filled in if code 1 or 7 is indicated in line 010 (house or house with a plot). We put 1 for the construction of a new house and 2 for the purchase of a finished one.
4. Lines 031 and 032. In line 031, indicate which of the types of numbers listed on the form is known to you. On line 032 write the number itself.
5. Line 033. Do not fill out this line if you wrote down the object number in line 032. If there is no number, write down the location of the object.
6. Line 040. Date of execution of the act of acceptance/transfer of the apartment or room.
7. Line 050. Date of registration of ownership of the house or apartment.
8. Line 060. If you are filing a deduction for a land plot, indicate the date of registration of ownership of this plot.
9. Line 070. If the property is shared, indicate the share in ownership. If you are one owner, enter the fraction 1/1.
10. Line 080: The amount you paid for the property under the contract, up to the maximum deduction you are entitled to. This value is equal to 2 million rubles. For example, if an apartment costs 2.5 million rubles, indicate the maximum allowable 2 million rubles. If the apartment costs 1.2 million rubles, write the amount under the contract - 1.2 million rubles.
11. Line 090. If the property was purchased with a mortgage, indicate here the amount of interest, but not more than the maximum allowable deduction for interest (3 million rubles).
12. Line 100. Amount of previously used tax deduction.
13. Line 110. The amount of the previously used tax deduction for interest.
14. Line 120. The amount of the deduction that your employer provided to you based on the notice from the Federal Tax Service. To be completed if you contacted the tax office to receive payment through your employer.
15. Line 130. Interest deduction amount if you applied for payment through your employer.
16. Line 140. Calculation of the tax base minus deductions already provided. We calculate using the formula: value of line 110 – line 150 of application 3 – 060 of application 3 – 120 of application 4 – 070, 181, 200 and 210 of application 5 – 160 of application 6 – 120 and 130 of application 7 – 040, 052, 060, 070 of application 8 .
17. Line 150. The amount of property deduction that will be used in the current year. Must not exceed line value 140.
18. Line 160. The amount of interest deduction that will be used in the current year. Should not exceed the difference between lines 140 and 150.
19. Line 170. The deduction amount that will carry over to the next year. We count using the formula: line 080 – lines 100, 120 and 150.
20. Line 180. The amount of the interest deduction that will carry over to the next year.

Fill out the declaration calmly and carefully, avoiding mistakes.

The apartment belongs to a minor

Parents (adoptive parents, foster parents, guardians, trustees) when purchasing property for their (ward) children under the age of 18 years can receive property deductions in the general manner and in the same amounts (clause 6 of Article 220 of the Tax Code of the Russian Federation). At the same time, the father has the full right to a deduction for his minor child even in the case where paternity is established later than the date of payment for the cost of such property (letter of the Federal Tax Service of Russia dated April 2, 2014 No. BS-4-11/6019).

It is important to note that the child will not lose his right to deduction from this. Upon reaching the age of majority, when purchasing his own home, he will be able to take advantage of the full deduction. This is stated in the letter of the Ministry of Finance of Russia dated August 29, 2014 No. 03-04-05/43425.

If you declare a deduction for yourself and your child, its maximum amount will not increase. For example, a parent bought an apartment in common shared ownership with his minor child. In such a situation, the parent will receive a deduction for purchase expenses for themselves and for the child in the amount of no more than 2,000,000 rubles. Such clarifications are given in the letter of the Ministry of Finance of Russia dated March 11, 2015 No. 03-04-05/12499.