Appendix 7 of the tax return 3-NDFL - sample filling

Tax period code

In 3-NDFL, the tax period (code) is the period of time for which you are reporting. Each time period is indicated by a digital value, depending on the period for which the declaration is submitted and indicated on the title page.

Taxpayer category code in the 3-NDFL declaration

On the title page of the form you will also find the payer category code for 3-NDFL. The categories are listed in Appendix No. 1 to the procedure for filling out reports. For ordinary citizens, the appropriate 3-NDFL taxpayer category code is “760,” and the 3-NDFL taxpayer category code “720” is allocated for individual entrepreneurs.

Document type code in the 3-NDFL declaration

On the title page of the declaration, in the section about the identity document, indicate its code value. The full list is contained in Appendix No. 2 to the procedure for filling out 3-NDFL and in the following table.

How to fill out a tax refund return?

You need to fill out the following pages:

• Title page;
• Section 1 and 2;
• Appendix to section 1 - application for tax refund/credit;
• Annex 1;
• Appendix 5.

First, the amount of tax and withheld income for the reporting year 2021 is indicated. Next, the amount of social deduction for training expenses is calculated. The next step is to calculate the personal income tax for return in section 2, after which the total amount is transferred to Section 1.

The last thing to fill out is a cover sheet and an application for a tax refund for training expenses.

Instructions for filling

The table below provides instructions for preparing a 3-NDFL declaration for tax deduction for education for 2021 - it indicates which lines to fill out and with what indicators.

Line by line filling:

Design example

Below is an example of filling out 3-NDFL in 2021, provided that in 2021 a person paid for his child’s education in the amount of 30 thousand rubles. and your training in the amount of 90 thousand rubles.

and sample filling

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Region code of the Russian Federation

In the “Address and telephone” section on the title page, you must indicate the code designation of the Russian region. Find the region (code) for 3-NDFL in Appendix No. 3 to the filling procedure, or in the following table:

Income type code in 3-NDFL

The type of income code (020) in the 3-NDFL declaration is filled out on Sheet A “Income from sources in the Russian Federation”. The list of designations is given in Appendix No. 4 to the procedure for completing the declaration.

For example, when selling a car, the income code in 3-NDFL is “02”. For other cases, see the table:

Possible errors and problems

Of course, there may be errors when filling out the declaration, especially when submitting the document for the first time.
Let's look at the most common problems that can be avoided. When filling out the declaration, you must indicate the code corresponding to the calendar year. However, for a number of reasons, taxpayers decide to specify a shorter period that directly corresponds to the period in which the income was received. There is no need to do this, as it will be considered an error.

In addition, if you are submitting a report for a company that has already been liquidated, you must indicate a special code. The catch is that in the standard program for filling out the declaration, the default code is 34. In this case, you can fill out the declaration by hand and submit it in the correct form.

Object name code in 3-NDFL

The object name code (010) in 3-NDFL is filled out in Sheet D1 “Calculation of property tax deductions for expenses on new construction or acquisition of real estate.” Indicate the numerical designation of the purchased property.

Filling out Appendix 7, if the deduction is issued for the first time: section 2

Section 2 calculates the deduction amount. Actually, this is the section for which the entire declaration is filled out. And it is this that causes the greatest difficulty for those who are not used to filling out tax forms.

Some tax authorities working with payers on personal income tax returns verbally recommend that those who submit 3-personal income tax, filled out manually on paper, make entries in section 2 of Appendix 7 with a simple pencil so that they can correct something and circle it with a pen in the presence of an inspector.

The first thing anyone applying for a deduction should know is that the deduction is provided not from the personal income tax amount (as many mistakenly believe), but from the tax base. To make it clearer, let's look at an example.

Example

Petrov purchased an apartment for 3,000,000 rubles. The maximum deduction for this purchase, due to him under Art. 220 of the Tax Code of the Russian Federation - 2,000,000 rubles. In total, during the period specified in the declaration, Petrov earned 800,000 rubles, personal income tax on them amounted to 104,000 rubles. These 800,000 rubles are Petrov’s tax base. And it is precisely this that should be reduced by the amount of the deduction. In this case, the tax base can be reduced in full: 800,000 – 800,000 = 0. That is, Petrov will receive a tax refund in the amount of 104,000 rubles (800,000 × 13%). And Petrov can transfer the deduction balance of 1,200,000 (2,000,000 – 800,000) rubles to the following years.

When filling out Appendix 7 for the first time, Section 2 indicates:

• page 2.5 - tax base (Petrov from the example will put 800,000 there);
• page 2.6 - confirmed amounts of expenses by which the tax base for the period is reduced (Petrov confirmed with documents all 2,000,000 due to him, which means he will put the value that he actually uses - 800,000);
• line 2.8 - the balance of the deduction carried over to the following periods (years) (Petrov will put 1,200,000 in line 2.8, intended for the deduction that is given specifically for the purchase (construction) of the real estate itself).

Taxpayer identification in 3-NDFL

In Sheet D1, you must also select the taxpayer attribute (030).

Example

Let's assume that E.A. Shirokova is a tax resident of the Russian Federation and not a pensioner. On January 25, 2021, Rosreestr registered her sole ownership of the apartment, which is located in Moscow on Rusakovskaya Street.

In 2021, Shirokova will apply for a property deduction for personal income tax for the first time. According to the 2-NDFL certificate from the company where she works, 550,000 rubles is the amount of payments to her, from which the employer withheld and transferred personal income tax to the budget (without all deductions).

Thus, the balance of the property deduction, which transferred to 2017, amounted to:

2,000,000 rub. (p. 120) MINUS 550,000 rub. (p. 210) = 1,450,000 rub. (p. 230).

As a result, Shirokova will be able to return for the purchase of an apartment in 2021:

550,000 × 13% = 71,500 rubles.

Below is an example of filling out Sheet D1 in 3-NDFL for 2016 , filed on March 1, 2021 by E.A. Shirokova in the Federal Tax Service No. 18 of Moscow:

Also see “Declaration 3-NDFL: how to fill out for 2021.”

Read also

01.03.2017

Budget classification code 3-NDFL

In field “020” of Section 1 “Information on the amounts of tax subject to payment (surcharge) to the budget/refund from the budget”, mark the budget classification code (BCC) of tax revenues, which is used to group items of the state budget. Find out the appropriate BCC for your case on the website of the Federal Tax Service.

In addition, you can use a service that will help you determine not only the BCC, but also the numbers of your inspection of the Federal Tax Service and the All-Russian Classifier of Municipal Territories (OKTMO).

OKTMO code - what is it in 3-NDFL?

Using OKTMO, the declaration indicates the code of the municipality at the place of residence (or registration) of the person (or individual entrepreneur). Individuals may need OKTMO of the company from which the income was received in Sheet A of 3-NDFL. Find out the number from the tax office or on the Federal Tax Service website.

If OKTMO contains less than 11 characters, then do not forget to put dashes in the remaining empty cells. Read more about the rules for filling out a tax return in the article “How to fill out 3-NDFL”.

About the author of the article

Lidia Ivanova I am the editor-in-chief of the Sashka Bukashki website. More than 15 years of experience working with legal information.

In what cases do you need to submit a certificate?

As a general rule, 3-NDFL should be filed when individuals receive income both in the Russian Federation and abroad. For example, it could be:

• proceeds received as a result of the sale of real estate,
• rent received for renting out an apartment for temporary use to other persons,
• accrued dividends,
• remuneration received as a result of labor activity, etc.

It is worth noting that the answer to the question largely depends on whether the person is employed or not. If a citizen has an official workplace, then the employer reports for him for personal income tax. In this case, the tax amount itself is deducted from wages every month.

If an individual does not have a job, then he will have to independently prepare and submit 3-NDFL to the tax authorities.