As for what form to submit the declaration (the one in force for 2021 or the new one, the form of which will come into force only on 02/18/18), the Federal Tax Service finally gave an explanation. The letter dated December 21, 17 No. GD-4-11/26061 states that you can submit 3 personal income tax declarations for 2021 using both the old and new forms. Filing deadline 3 - personal income tax in 2021 The deadline for filing a tax return in 2021 depends on the purpose of filling it out.
Taxpayers who received income from the sale of real estate in 2021 are required to submit a tax return no later than the end of April 2021. This obligation is imposed on sellers of real estate if they have owned it for less than 5 years.
How to fill out a new 3-NDFL form New 3-NDFL declaration in 2021
And this means that:
- the declaration must be filled out strictly according to the form adopted in the given reporting period (calendar year). The form adopted for reporting for 2021 can be easily distinguished by the index located in the upper left corner of the first page: 0331 4012. Each sheet has such an index and it is different for all sheets.
But to “recognize the required form, it is enough to know its designation on the first, title page;
- All necessary documents or copies thereof must be attached to the declaration.
New form of declaration 3-NDFL in 2021 Please note: although the Federal Tax Service Order No. ММВ-7-11 / [email protected] will come into force only on 02/18/18, the new program for 2017 has already been posted on the Federal Tax Service website year. With its help, you can fill out the 3rd personal income tax declaration for 2017, and samples of completion are here.
Fill out online
Individuals can also fill out a declaration online on the Federal Tax Service website. For this purpose, you will need to register on the site and log into your personal account. Then you need to go to the “Drawing up personal income tax” section and select “Submit a 3-NDFL declaration.” Here you will see form 3-NDFL, most of the data in which will already be filled in automatically.
Check the completed forms, fill in the missing information and the document is ready. It can be signed using an electronic signature and sent to the tax office electronically.
How to fill out 3-NDFL correctly?
The income statement can be submitted to the Federal Tax Service in person, by mail, or by filling out the document online. For example, if you need help filling out the 3-NDFL declaration, you can fill it out online on the official website of the Federal Tax Service with detailed tips. IMPORTANT!
The deadline for filing a personal income tax return is 05/03/2021.
How to fill out 3-NDFL for 2021: form, sample of filling To prepare reports to the Federal Tax Service, use the unified form KND 1151020, approved by order of the Federal Tax Service of Russia dated December 24, 2014 No. ММВ-7-11 / [email protected] The same order established the procedure drawing up a report. Download IMPORTANT!
[email protected] came into force , which regulates changes to the KND form 1151020.
These changes are effective from 2021 and are used to declare income received in 2021. Recalculate amounts in foreign currency at the exchange rate of the Central Bank of the Russian Federation on the date of receiving the currency or making expenses. How to fill out the 3-NDFL tax return: sample completion 2021 Let's move on to filling out the document. Let's start with the title page. Filling out the header.
Here we register the Taxpayer Identification Number, indicate the adjustment number, tax period, and Federal Tax Service code. If the ND is submitted to the inspection for the first time, then in the “Adjustment number” field we enter 000; if the ND is submitted again, then the correction number is indicated, taking into account the chronological order. Information about the taxpayer - an individual.
Fill in the country code. According to the all-Russian classifier of countries of the world, Russia is assigned code 643. If a person does not have citizenship, enter 999.
Fill out the payer category code taking into account Appendix No. 1 to the procedure for filling out the ND (Order of the Federal Tax Service dated December 24, 2014 No. ММВ-7-11 / [email protected] ).
The tenure period is reduced to three years for real estate received:
Those taxpayers who decide to recoup part of the costs of treatment, education or purchasing housing and receive a tax deduction can submit a declaration throughout the entire calendar year - there are no legal deadlines. But the faster the declaration 3 personal income tax 2021 for 2021 is submitted and verified, the faster the citizen will receive his money. Therefore, there is no point in delaying the completion of tax documents.
Who should I take it to?
Declaration 3-NDFL should be submitted to individuals and individual entrepreneurs under the following circumstances:
- receipt of income during the reporting period;
- registration of tax deduction for personal income tax.
Thus, any income for which the duty has not yet been transferred to the state treasury is declared by citizens. These include:
- sale of real estate or other property;
- receipt of dividends, sale of securities;
- winning the lottery;
- receiving a valuable item as a gift;
- rental of living space.
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You can apply for a tax deduction, for which you will also need to report, at:
- purchasing your own living space for personal funds or upon concluding a mortgage agreement;
- tuition fees (for your own or close relatives);
- medical service;
- voluntary pension insurance;
- opening an individual investment account;
- transfer of funds to charity.
Video on how to fill out the 3rd personal income tax return in 2021 using the program
RF. That is, these are those individuals who stayed in Russia for at least 183 days a year.
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- Persons who sold real estate, land plots or vehicles during the reporting period.
- Citizens who have received income in the form of: lottery winnings, valuable gifts and other income exceeding the maximum permissible limit established for these types of income.
- Persons who received income in the reporting period under work contracts or civil contracts.
- Individuals applying for tax deductions (property, professional, social or treatment).
- Where to submit? The declaration should be submitted to the territorial office of the Federal Tax Service at the place of registration, permanent or temporary.
Documents required to receive the standard child tax credit
When contacting the relevant authorities to receive a deduction, you must present:
- children's birth certificates;
- the amount of income for 12 months;
- statement.
To receive a deduction, you must provide a standard set of documents
This is a standard list. Additional ones depend on the specific case (disability, training). Sometimes citizens work in several companies at once. In this case, you can exercise your right only within the framework of one of them. The absence of a second parent gives the right to receive double money. The absence of a parent must be confirmed using:
- the child’s identity card, which does not contain information about the father;
- certificates from the registry office in form F-25, if the father is registered according to the mother’s words;
- death certificate or other documents that confirm the absence of the second parent.
By the way! You can read about the status of a single mother and the benefits that accompany it.
Peculiarities of single mother status
That is, living without formal registration is not considered a reason why the mother can receive increased payments. Without these documents, you will not be able to receive a double deduction.
Filling out the “Income” section
In the “Income by default” section, the “Income taxed at 13%” tab is available for input. To enter income, click the “Add Income” button.
If you need to enter other income, select the appropriate interest tab.
4. 1 According to the 2-NDFL certificate, enter the following data:
- “Source of income - INN, KPP, name of the organization and code “OKTMO”;
- Enter Information about the income received. If necessary, you can indicate several incomes taxed at the specified rate from a given source. If you are transferring data from the 2-NDFL certificate, you only need to enter each type of income once, indicating the total amount of income of this type.
4.2 When filling out a declaration in connection with the sale of property (apartment, land, etc.) owned for less than 3 years:
Enter data on the object using reference books. Depending on whether you are receiving a property deduction for the first time or whether you have already received part of the deduction previously, fill out the form in the “Total expenses” block.
5. 2 If you additionally want to receive a social tax deduction, select the appropriate tab in the deductions menu.
To receive social tax deductions, check the appropriate box.
Enter the amount of expenses in the appropriate line.
To receive tax deductions, you must provide documents confirming expenses to the tax office. Through your personal account you can send electronic images of documents; to do this, before sending the declaration, “scan the documents.
Click the “Attach document” button, select the location of the document file - the “Select file” button. In the “Description” line, enter brief information about the document (for example, an income certificate) and click the “Attach file” button.
Viewing the generated declaration
After filling out all the necessary sections, the “Results” form opens, which displays the results of filling out the declaration.
To edit data, you can enter any section of the declaration. To see what the declaration looks like on paper, click the “View generated declaration in pdf format” button. To view the declaration, you must have Adobe Reader installed on your computer.
After all documents that require sending have been saved, in the “Sign with a key of an enhanced unqualified electronic signature” section, enter the password that you entered when you generated the electronic signature certificate and click the “Confirm and send” button.
If you have forgotten your password, you can generate a signing certificate again by revoking the current certificate.
Once sent to the inspection, the declaration cannot be edited, but if necessary, you can fill out an updated declaration and send it to the inspection.
Filling out a tax refund application
If you submit a declaration in order to receive a tax deduction, you must also send an application for a tax refund to the inspectorate. To do this, in the “Results of the branch “Filling out and submitting the 3-NDFL tax return electronically” section, select the “Refund/payment of taxes” tab and click the “Refund Application” button.
In the window that opens, fill in the required data, attach electronic copies of documents, sign with the electronic signature key received in your personal account, and click the “Submit” button. After 30 days, receive a notification from the tax authority about the right to a property deduction and give it to your employer.
Standard Child Tax Credit
Information on the standard tax deduction is specified in Article 218 of the Tax Code of the Russian Federation. If a family has one minor on each side and one common child, then the latter will be considered the third. That is, a deduction occurs for each minor:
- until the child reaches adulthood;
- before the age of 24 for citizens studying full-time at an educational institution (including graduate school).
Child tax credit is issued to only one parent
Only one family member can return personal income tax for a child. The right to receive money is lost not only upon reaching adulthood. Early emancipation and death are also considered reasons for canceling payments.
Table 1. What deduction is allowed under the Tax Code of the Russian Federation
| Condition | Code | Amount (rub.) |
| 1 child | 114 | 1400 |
| 2 children | 115 | 1400 |
| 3 children | 116 | 3000 |
| disabled child | 117 | 12,000 parents and 6,000 adoptive parents |
Important . The amount column does not indicate the amount of monetary compensation. This is the tax base from which the deduction is calculated. For example, there is only one minor in the family and he has a disability. Then the deduction will be calculated using the formula: (1400 (one child) + 12000 (disability)) * 13% = 1742 rubles. This is exactly the amount that can be received as a deduction if a minor has a disability.
Video on how to fill out the 3rd personal income tax return in 2021 using the program
Tax period (code) is the period of time for which a person reports. If you are reporting for a year, enter code 34, the first quarter - 21, half a year - 31, nine months - 33. “Reporting tax period - in this paragraph, indicate only the previous year, the income for which you want to declare. In the “Submitted to the tax authority (code)” field, enter the 4-digit number of the tax authority with which the submitter is registered for tax purposes. The first two digits are the region number, and the last two are the inspection code. As for what form to submit the declaration (the one in force for 2021 or the new one, the form of which will come into force only on 02/18/18), the Federal Tax Service finally gave an explanation. The letter dated December 21, 17 No. GD-4-11/26061 states that you can submit 3 personal income tax declarations for 2021 using both the old and new forms. Filing deadline 3 - personal income tax in 2021 The deadline for filing a tax return in 2021 depends on the purpose of filling it out.
Taxpayers who received income from the sale of real estate in 2021 are required to submit a tax return no later than the end of April 2021. This obligation is imposed on sellers of real estate if they have owned it for less than 5 years. The declaration is filled out manually. Tax return forms can be obtained from the tax office at your place of residence or downloaded on the Internet. This is the most dangerous way to fill out a document in terms of errors.
Responsibility lies entirely with the taxpayer, since possible errors are not always obvious at first glance. Whereas the program quickly shows such errors. The tax office will not accept a declaration with errors; it will have to be redone, and this is an obvious waste of time. These changes are in effect from 2021 and are used to declare income received in 2017. Recalculate amounts in foreign currency at the exchange rate of the Central Bank of the Russian Federation on the date of receiving the currency or making expenses. How to fill out the 3-NDFL tax return: sample completion 2018 Let's move on to filling out the document. Let's start with the title page. Filling out the header.
Here we register the Taxpayer Identification Number, indicate the adjustment number, tax period, and Federal Tax Service code. If the ND is submitted to the inspection for the first time, then in the “Adjustment number” field we enter 000; if the ND is submitted again, then the correction number is indicated, taking into account the chronological order. Information about the taxpayer - an individual. Fill in the country code. According to the All-Russian Classifier of World Countries, Russia is assigned code 643.
If a person does not have citizenship, enter 999. Fill out the payer category code taking into account Appendix No. 1 to the procedure for filling out ND (Federal Tax Service order dated December 24, 2014 No. ММВ-7-11 / [email protected] ). Those taxpayers who decide to recoup part of the costs of treatment, education or purchasing housing and receive a tax deduction can submit a declaration throughout the entire calendar year - there are no legal deadlines. But the faster the declaration 3 personal income tax 2021 for 2021 is submitted and verified, the faster the citizen will receive his money.
Therefore, there is no point in delaying the completion of tax documents. How to fill out 3-NDFL for 2021: form, sample of filling To prepare reports to the Federal Tax Service, use the unified form KND 1151020, approved by order of the Federal Tax Service of Russia dated December 24, 2014 No. ММВ-7-11 / [email protected] The same order established the procedure drawing up a report.
Download IMPORTANT! From 19.02.2021, the order of the Federal Tax Service of Russia dated 25.10.2021 No. ММВ-7-11/ [email protected] , which regulates changes to the KND form 1151020.
Subtleties of filling out the document
A good assistant in generating a certificate is the “Declaration” application, you can use it.
When compiling 3-NDFL manually, you need to take into account some subtleties:
- fields for texts and numbers begin to be filled in on the left, you need to write in capital letters;
- if there are empty lines, you must leave dashes there;
- When skipping points, you must leave dashes in all free cells.
The document includes the full amount, down to kopecks, except for the personal income tax column. Here calculations are rounded to the nearest ruble. Income and expenses cannot be indicated in foreign currency; it is necessary to convert the amount into rubles at the current exchange rate at the time of filling out the declaration.
The page numbering is also important, starting with the number 001 and going in order in the “Page” field. The data that the taxpayer enters in the declaration must be genuine and certified by supporting documents.
How to fill out the declaration program, detailed instructions for filling out 3NDFL
(If you need to fill out 3-NDFL declarations for previous years, then on this website you can find programs “Declaration 2015”, 2014, etc. for filling out declarations for the corresponding year. I advise you to use exactly the program whose name indicates the year , for which you want to file a declaration. The programs, although similar in interface, are still different, because every year there are changes in the 3-NDFL declaration form.) Here you may think that filling out the 3-NDFL declaration is difficult and unclear that you have never done this and will definitely make a huge number of mistakes. I want to reassure you of this.
Yes, filling out the 3-NDFL declaration is quite a painstaking task and will require some of your effort. But there are special software tools that make filling out this declaration much easier. The Declaration 2021 program appears on the website almost immediately after the end of the year.
But I don’t recommend downloading the first version, because usually there are still some errors or typos in the program itself. And then programmers release updates taking into account all the comments. Therefore, I advise you to download and install this program with all the changes by the end of February, especially since there is still time to fill out and submit the 3-NDFL declaration.
- Taxpayer identification. By default, “Other individual” is selected. Belong to some other specified category, select it.
- If you receive your income from your employer in rubles, and at the same time he transfers your personal income tax at a rate of 13%, put a tick in the indicated place. If you have income in foreign currency, from investment activities or from entrepreneurial activities, check the appropriate box.
- You personally confirm the accuracy of the information you provided by checking the “Personally” box. If through a representative, then enter the details of your representative.
- In the first tab, enter data about your income, taxed at a rate of 13% (except for dividends). This includes all income received from your employer, income from the sale of an apartment, car, summer house, garage, etc. and your other income not related to the other three tabs.
- Dividends. If they were received before 01/01/2015, then they are taxed at a rate of 9% and are added to the second tab
- If you have winnings or prizes from participating in games, competitions or promotional events, then this income is taxed at a rate of 35% and is entered in the third tab
- Dividends received after 01/01/2015 are taxed at a rate of 13% and data on them is entered in the fourth tab.
12 The amount transferred from the previous year is equal to the difference between the total value of the property and deductions for previous years (see previous 3-NDFL declarations). In this example, the total cost of the apartment is 1,000,000; in previous years, a deduction of 300,000 was received. This means that 1,000,000 – 300,000 = 700,000 remains.
If this is your first 3-NDFL declaration, then clause 12 will contain an amount equal to the value of the property. Filling out Deductions in the Declaration Program Video
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