Why are deductions for children not filled out in the 3rd personal income tax declaration, sample form for 2021

Many people are interested in how to fill out 3 personal income tax for the tax deduction for children, so you need to carefully study the requirements for issuing this certificate. Usually citizens turn to specialized companies to fill it out. But accountants must know the rules for drawing up 3-NDFL. This information is also useful for individuals to save money on filling out the declaration. Especially if the deduction is small. However, this declaration must be submitted annually.

3 Personal income tax standard tax deductions for children

How to fill out standard tax deductions for children in 3-NDFL in the “Declaration” program

The easiest way for those who prefer to personally take documents to the Federal Tax Service is to use the “Declaration”. It is posted on the department’s website in the “Software” section.

Advantages of the method:

the applicant consistently enters information without duplication (the program itself distributes everything into sheets and lines);

there is no need to calculate the amount to be refunded, this happens automatically;

before printing, the system checks the report for errors;

You can interrupt the work, save and continue the procedure at a convenient time.

Important! Each year has its own version of the product. That is, if you plan to report for 3 years at once, you need to download and install 3 programs, for each year separately. In this article we look at the process of working with the report for 2017. Previous versions are generally similar.

You should work in stages, moving vertically along the tabs from top to bottom.

Let's briefly look at the main steps:

Step 1. Set the conditions.

All parameters here are already set by default. Difficulty can only arise with the inspection number and OKTMO. Electronic services on the department’s website come to the rescue.

You will need the “Address and payment details of your inspection” service. We enter the registration address in the window and get the required numbers.

In total, we get the completed first tab.

Step 2. Fill in your passport information. There shouldn't be any difficulties at this stage.

Advice!

Be sure to write a contact phone number so that the inspection inspector can promptly ask questions and clarify some information.

Step 3. Register income.

At this stage, we carefully transfer all the values from the 2-NDFL certificate for the reporting year into the form. Before entering the numbers, in the top panel “Sources of Payments”, use the “+” sign to add the employer who issued the certificate.

Important!

For the system to take into account income received from this employer when recalculating personal income tax, check the appropriate box.

The final appearance of the completed page:

Step 4. Fill in the basic information.

In the 3-NDFL preparation program, you need to check the “Provide standard deductions” box. Otherwise, the tab remains inactive and standard deductions for children when filling out 3-NDFL are not generated.
The next line gives you 4 options to choose from:

Code 104,500 per month;
Code 105 3000 per month;
There is no 104 or 105 deduction;
The code has changed.

The default is the third option. If you additionally plan to return the tax “to yourself,” choose the appropriate option.

Choose your status (single parent or not). The default option is the standard option when more than one parent is contacting.
If the number of children in a year has not changed, put a tick in the appropriate lines and indicate the number: the first line is for the first two children, the second is for the third and subsequent ones.

Example 1

The Afanasyevs have three sons: younger minors and one full-time student. Parents check 2 boxes:

If a child was born or adopted during the year, this change is adjusted manually by month.

Example 2

The Petrovs gave birth to their second daughter in June 2021. The eldest goes to kindergarten. In the “Declaration”, the father manually enters the actual quantity in each month, from January to May - 1, from June - 2:

Step 5. Check.

Before printing, click the “Check” button. If everything is in order, the finished report can be printed.

Possible difficulties:

The program incorrectly calculates the deduction for children in 3-NDFL.

Check whether you have correctly reflected the number of children (including disabled people) and your status. Remember that with income over 350,000 rubles. Personal income tax is no longer recalculated.

3-NDFL does not include a deduction for children.

Check if you have activated the tab. If the field contains a note that the number of children has not changed, manual adjustment of this indicator is no longer possible.

What does “Status changed” mean in 3-NDFL when deducting for children

This option should be selected for those whose parental status changed during the reporting year. As it is written in paragraph 12, paragraph 4, paragraph 1 of Article 218 of the Tax Code, a parent ceases to be considered the only one from the next month after marriage.

Example 3

Elena is a single mother. She is raising 10-year-old Andrei alone. In August 2021, Elena got married. The woman should indicate the change starting September 2021:

Thus, Elena has the right to count on a reduction in the personal income tax base by 28,000 rubles. per year: 2,800 rubles. per month until August and 1,400 rubles. - From september. She will return 3,640 rubles from the budget. (13%).

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

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

Step-by-step instructions for filling out 3-NDFL

It's worth looking at in more detail. How to fill out a tax return yourself to receive a deduction. When contacting specialized organizations, if the deduction amount is about 1000 rubles, you can spend the same money.

Step 1. It is better to start by filling out the first sheet - E1. Here, the total costs cannot exceed 20,00 rubles, 50,000 rubles for education and 25% of the income level for charity expenses. It is necessary to enter in lines 2.1 – 2.3 costs outside the general limit, and in lines 3.1 – 3.5 costs for which limits are set. It is important to provide documents confirming these financial expenses.

Calculation of standard and social tax deductions sheet E1

Step 2. When filling out paragraph 34, you must make a transcript on sheet E2. It indicates information about the insurance company, non-state pension fund, contract type code, details and contribution amount.

Calculation of standard and social tax deductions sheet E2

Step 3. Enter information from the 2-NDFL certificate on sheet A.

Income from sources in the Russian Federation sheet A

Step 4: Section 2 requires information from Sheets E1 and A.

Calculation of the tax base and the amount of taxes on income taxed at the rate

Step 5. Indicate the amount for tax refund from the budget in section 1.

Indication of the tax amount in section 1

Step 6. Filling out the title page occurs last. It is required to indicate the personal data of the taxpayer in accordance with the interlinear text.

Tax return (form 3-NDFL)

It is important to number the pages and indicate your TIN at the top of each. It is possible to fill out all the data yourself on paper. But it is recommended to use special software so as not to make a mistake. If you want to use a paper medium of information, then the form can be downloaded on the Federal Tax Service website or on specialized portals.

If the documentation is submitted in person, the applicant must have copies of the documents and their originals with him. The employee is obliged to verify them before accepting them and put his signature, having endorsed the copies.

Deduction code 104 and 105, what is it

The employer marks each type of income and deduction with a special code and puts it in the 2-NDFL certificate. Their classification and meanings are given in the Order of the Federal Tax Service dated September 10, 2015 No. ММВ-7-11/ [email protected] Thus, the deduction code for a single mother for her first child is 134, and the standard deduction code for 1 child is 126. Thus, the tax sees what payments have been made to the taxpayer and what personal income tax recalculations he has already received.

According to this order, codes 104 and 105 refer to the so-called “self-deductions” provided for in paragraphs 1 and 2 of paragraph 1 of Article 218 of the Tax Code. They are provided for 500 or 3000 rubles. for each month to certain categories of citizens (veterans, Chernobyl survivors, etc.).

Important!

It is allowed to return tax “for yourself” and for children at the same time.

Who is entitled to deductions and what affects their size?

Tax deductions can be obtained by all families with children or other dependents. But the list of persons who can receive funds from the state in the form of a refund of part of the tax is not limited to this. So, the following categories of citizens can receive them:

who paid for treatment or purchased medications;
paying for training for themselves or for their relatives;
transferring money to charitable foundations;
when transferring funds to the funded part of the pension;
when depositing money into a non-state pension fund.

Amounts of social tax deductions

All these expenses are not taken into account by the employer and are not compensated. However, citizens can get 13% of these expenses back.

Important . The amount that can be received depends on tax revenues for the reporting period and the amount of expenses. The Federal Tax Service cannot return more than a citizen paid in taxes. In most cases, expenses up to 120,000 rubles are subject to compensation. If they were larger, then the citizen will receive only 13% of the maximum amount, which is 15,600 rubles.

If you receive a deduction for paying for education, the Federal Tax Service will transfer no more than 6,500 rubles. There are no restrictions if you need to pay for treatment. Here, tax specialists are ready to transfer back 13% of the total amount spent.

Where to enter deduction codes 126, 127, 128 in 3-NDFL

These codes relate to parents (adoptive parents) and differ according to the child’s serial number:

As we have already described above, in the program, data on the number of children is entered either by checking marks or manually, and the amount of tax refund is calculated automatically. On a paper form, the total amount of such deductions is indicated in one figure in line 030 on sheet E1. In this case, you need to calculate it yourself.

Example 4

Marina has 2 young children. With a salary of 20,000 rubles. she is entitled to standard deductions for personal income tax for the first and second child under codes 126 and 127. A total of 2,800 rubles. per month.

Sample of a completed tab in the program:

Sample sheet of paper form:

Calculation examples

Example 1. Standard deduction for one child

Conditions for receiving a deduction

From an employee of Fialka LLC, Petrova I.A. There is a child aged 5 years. At the same time, the monthly salary of Petrova I.A. is 40,000 rubles.

Tax deduction calculation

Since the child of Petrova I.A. a minor, she can take advantage of the standard tax deduction.

The amount of the deduction in 2021 is: 1,400 rubles.

Therefore, the income tax of Petrova I.A. will be withheld not from 40,000 rubles, but from 38,600 rubles. (40,000 rubles – 1,400 rubles).

Monthly Petrova I.A. will pay personal income tax in the amount of: RUB 5,018.

(RUB 38,600 x 13%) instead of RUB 5,200. (RUB 40,000 x 13%).

Consequently, she will save: 182 rubles.

(5,200 rub. – 5,018 rub.).

Deduction of Petrov I.A. will receive until September because it is in this month that her taxable income from the beginning of the year will reach the threshold of 350,000 rubles.

(40,000 x 9 months).

Thus, in the period from January to August 2021, Petrova I.A. can save: RUB 1,456.

(RUB 182 x 8 months).

Example 2. Standard deduction for several children (one of whom is over 24 years old)

Conditions for receiving a deduction

From an employee of Fialka LLC, Petrova I.A. there are four children aged 5, 9, 16 and 25 years old. At the same time, the monthly salary of Petrova I.A. is 40,000 rubles.

Tax deduction calculation

Deduction of Petrov I.A. has the right to receive only for three

minor children, but her eldest 25-year-old child will still be considered first.

The total amount of the deduction will be equal to: 7,400 rubles.

(1400 rubles (for the second) + 3000 rubles each (for the third and fourth)).

Thus, income tax will be calculated not from 40,000 rubles, but from 32,600 rubles.

(40,000 rubles – 7,400 rubles).

Consequently, monthly Petrova I.A. will pay income tax in the amount of: RUB 4,238.

(RUB 32,600 13%) instead of RUB 5,200.
(40,000 rub. x 13%) and save at the same time: 962 rub.
(5,200 rubles – 4,238 rubles).

Deduction of Petrov I.A. will receive until September, since it is in this month that her taxable income from the beginning of the year will reach the threshold of 350,000 rubles.

(40,000 x 9 months).

Thus, in the period from January to August 2021, Petrova I.A. will be able to save: RUB 7,696.

(962 RUR x 8 months).

Tax deduction codes 114, 115, 118 where to write in 3-NDFL

As of 2021, codes 114 through 125 have been eliminated. The changes were introduced by Order of the Federal Tax Service dated November 22, 2016 No. ММВ-7-11/ [email protected] Instead, in the 2-NDFL certificates for 2021 and 2021. new ones are added, from 126 to 149. This innovation is due to the fact that in Article 218 of the Tax Code the amounts for disabled children have changed depending on the category of the applicant (parent or guardian).

Important!

In 2-NDFL certificates for 2015, codes are indicated as before.

However, these code numbers are not important for filing a declaration. On the form (sheet E1), deductions are divided into 4 lines without indicating the code:

general for children (line 030);
single parent (040);
for a disabled child (050);
for a disabled child to a single parent (060).

Video text

We fill out 3-NDFL in the Declaration program if there are children. All information about standard child deductions is displayed on Sheet E1.

Let's look at how to fill out the standard child tax deduction if the employer provides benefits for children, as well as if we want to receive a personal income tax refund ourselves.

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Last update 2018-09-24 at 12:20

As a general rule, the standard deduction is provided by the employer. This is what is written in paragraph 3 of Article 218 of the Tax Code. However, if for some reason this does not happen, the taxpayer has the right to independently apply to the Federal Tax Service within 3 years. We will tell you in detail how to apply for 3-NDFL for a tax deduction for children in 2021 in the article.

the applicant consistently enters information without duplication (the program itself distributes everything into sheets and lines);
there is no need to calculate the amount to be refunded, this happens automatically;
before printing, the system checks the report for errors;
You can interrupt the work, save and continue the procedure at a convenient time.

You should work in stages, moving vertically along the tabs from top to bottom.

Let's briefly look at the main steps:

Step 1. Set the conditions.

In total, we get the completed first tab.

Step 2. Fill in your passport information. There shouldn't be any difficulties at this stage.

Advice!

Be sure to write a contact phone number so that the inspection inspector can promptly ask questions and clarify some information.

Step 3. Register income.

Important!

For the system to take into account income received from this employer when recalculating personal income tax, check the appropriate box.

The final appearance of the completed page:

Choose your status (single parent or not). The default option is the standard option when more than one parent is contacting.
If the number of children in a year has not changed, put a tick in the appropriate lines and indicate the number: the first line is for the first two children, the second is for the third and subsequent ones.

Example 1

If a child was born or adopted during the year, this change is adjusted manually by month.

Example 2

Step 5. Check.

Possible difficulties:

The program incorrectly calculates the deduction for children in 3-NDFL.

Check whether you have correctly reflected the number of children (including disabled people) and your status. Remember that with income over 350,000 rubles. Personal income tax is no longer recalculated.

3-NDFL does not include a deduction for children.

Check if you have activated the tab. If the field contains a note that the number of children has not changed, manual adjustment of this indicator is no longer possible.

Example 3

3-NDFL for a disabled child

Completing a declaration for a disabled child has its own characteristics:

If the number of such children supported by the applicant has not changed during the year, a tick is placed in the appropriate box.

If it has changed, the quantity is entered manually by month.

The applicant's category is indicated in a special window that appears. The guardian, trustee or adoptive parent checks the box, the natural parent and adoptive parent leaves the box empty.

Important!

The deduction for a disabled child is summed up with the usual one, depending on the number of children. In order for the program to correctly calculate the amount, you must declare both.

Example 6

Veronica has 2 minor sons, one of whom is disabled. When completing the declaration, Veronica will separately indicate the total number of children and the number of children with disabilities:

The deduction amount per month will be 1,400 rubles. for one son and 13,400 rubles. on the second. Total 177,600 rub. in a year. The refund is 13% (23,088 rubles).

On the form on sheet E1, the deduction for the number of children is entered in line 030 as a total figure, for disability - in 050. Lines 070 and 190 are intended for the total amount.

Algorithm for presenting a completed declaration to Federal Tax Service employees

Before submitting your return to the tax office at your place of registration, you should double-check the entered data. If there are no errors, then you can print the document. Then it is recommended to follow the generally accepted algorithm:

Collect documents:
documents justifying the right to deduction: children’s metrics;
purchase and sale agreements;
receipts for tuition fees.
application for refund.
income certificate.
Make photocopies of papers.
Submit the declaration and the package of attached documents to the tax service.
Wait for the deduction. The waiting period for a refund is 3 months from the date of presentation of the declaration and attached documents.

You can submit 3-NDFL in person, through an authorized representative or by mail. If you have the opportunity to put an electronic signature, it’s easier to go to the official website of the Federal Tax Service, fill out a declaration in your personal account and send the documents remotely.

Employees raising children have the right to receive a tax deduction. The privilege is registered in the accounting department at the place of work. If the refund was not made or you need to provide information on other income, you will have to prepare a 3-NDFL declaration. To avoid errors and problems with calculations, you should follow the instructions provided and fill out the document using a program developed by the tax service.

How to fill out standard deductions in 3-NDFL in your personal account

Working in your personal account (PA) simplifies and speeds up the entire procedure as much as possible. When filling out 3-NDFL online, standard tax deductions are calculated automatically, and almost all information is already contained in the system (including information about income received).

Procedure:

We go to the desired section “Life Situations”.

Choose the delivery method.

We go through the proposed stages sequentially. Most of the data is already displayed in the system.

In Step 3, check the box next to the corresponding line.

At Step 5, select “for children”, indicate income (manually or from a certificate available in the system), add information about all children (including adults). If necessary, we make a note about the child’s disability and our status (guardian, single parent).

Click on the “Calculate” button. The system itself determines the amount based on the information provided. Here we attach supporting documents (birth certificates, adoption documents, disability certificates, etc.)

The document is completed and ready to send. To do this, you need to sign it with an electronic signature.

Algorithm of actions to receive a deduction

To do this, you need to perform certain actions, namely:

obtain a 2-NDFL certificate from the employer;
fill out declaration forms yourself or through specialized organizations that offer their services;
prepare a passport and birth certificate of a minor child, as well as an application addressed to the employer;
if you have rights to an increased deduction, you must provide the relevant certificates;
contact the Federal Tax Service to provide a complete package of documents.

What is required to receive a deduction

30 days are given for verification. employees can transfer money earlier if they manage to complete all the necessary actions.

Results

The easiest way is to apply for 3-NDFL to return the deduction for a child through your Personal Account . This method requires a minimum of calculations and registration. The only difficulty is not to forget to indicate all children, including those who are no longer subject to deductions due to age.
The Declaration program automatically calculates the amount of deduction based on the information entered . All data, including income, must be entered manually. If an error is made during filling, the program will indicate it during verification.
The most time-consuming method is the traditional form . In this case, you need to calculate the amount of tax to be refunded yourself, and also correctly indicate all the required codes, focusing on the sample or instructions from the Federal Tax Service.

What new happened in 2021

Today the tax deduction is cumulative. This gives the right to increase the base for calculating payments, for example, for disability and for the number of minors in the family. You can use benefits up to 24 years of age if the child has a 1st or 2nd group disability. In the future, the citizen himself must contact the social support department to formalize the payments and compensation due to him.

An important innovation was the ability to apply for payment only through the employer. A citizen can independently apply to the Federal Tax Service only if they refuse to provide a benefit at their place of work.

Tax return (form 3-NDFL)

Here are a few important points to keep in mind:

to calculate the amount of the deduction, data for the last 12 months of work of the citizen and taxpayer is taken;
partial tax withholding means that only the portion shown to Federal Tax Service employees is taken into account;
when combining positions within one organization, the total income is considered, while externally only from one employer;
if the annual income is more than 350 rubles, then you can refuse the deduction in favor of the other parent.

Several other innovations are also expected, but it is not yet known whether they will be implemented. In particular, it is planned to increase the size of the deduction for large families by 10 times. If the official salary is less than 30,000 rubles, then the citizen can be completely exempt from paying personal income tax.

Standard tax deductions

The law states that if a taxpayer is entitled to several standard tax deductions at the same time, he is granted one maximum of these deductions. In this case, for example, the deduction for children is preserved regardless of the provision of other standard tax deductions.

3. If you are the only parent (sole adoptive parent), you will also need to prepare an additional copy of one of the following documents certifying that you are the only parent:

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What does it mean to calculate standard deductions using this source?

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Do I need to check the box to calculate standard deductions using this source?

I fill out 3-NDFL for a refund when buying a home. When should I check the box “calculate standard deductions using this source”? I have two children. I submitted an application at my place of work for a refund on children. In this case, the checkbox is not needed? Or is it necessary?

Even in the certificate for the “Declaration 2020” program it is written: “The program itself will calculate the amount of deductions for children in accordance with the monthly income you entered in the section “Income received in the Russian Federation”. -> at the source for which you checked the “Calculate standard deductions using this source” checkbox. " You are not mistaken.

Sample of filling out Sheet E1 of the 3-NDFL declaration for 2021: example

In our consultation, we will provide a sample of Sheet E1 3-NDFL in 2017 for a specific life situation that has developed for many. We will also clarify the main points that you need to pay attention to when claiming standard and social deductions for income tax.

Appearance and structure

To give a specific completed example of Sheet E1 from 3-NDFL, you need to understand the form in which this declaration is submitted.

So, for 2021, individuals who want to return personal income tax on their own (for example, it is not possible to do this through a tax agent, since the person no longer works for him), do this on the 3-NDFL declaration form, approved by order of the Tax Service of Russia dated December 24 2014 No. ММВ-7-11/671.

Also see “Download the 3-NDFL declaration for 2016 to fill out.”

The E1 Sheet in question looks like this:

This form was last updated on October 10, 2021. At the same time, they affected Sheet E1 of the 3-NDFL declaration for 2021. Thus, in field 030, the income limit giving the right to a “children’s” deduction has increased since 2016 to 350,000 rubles (Federal Law No. 317-FZ dated November 23, 2015).

Also see “3-NDFL in 2021: what has changed.”

As you can see, any example of filling out Sheet E1 of the 3-NDFL declaration always takes one standard A4 sheet of this form.

In its structure, any example of Sheet E1 of the 3-NDFL declaration includes 4 points:

Calculation of standard deductions.
Calculation of social deductions for which there is no limit of 120,000 rubles.
Calculation of social deductions, for which there is a limit of 120,000 rubles.
Their total amount.

You will immediately notice when filling out 3-NDFL that in the sample Sheet E1 almost every line is a separate deduction. That is, any complex calculations or comparisons are not initially provided.

When entering indicators into Sheet E1, it is difficult to imagine that all its lines will be filled in. Therefore, dashes must be placed in unused places. This will be clearly demonstrated by our example of filling out Sheet E1 of the 3-NDFL declaration in 2021 (see below).

In addition, unlike income tax amounts, deductions in 3-NDFL are given with kopecks or zeros in their place.

Our sample of Sheet E1 of the 3-NDFL declaration

As a general rule, the right to a standard and/or social deduction depends on the current life situation. Therefore, it is impossible to give an example of filling out Sheet E1 3-NDFL for 2021, covering all bases under the Tax Code of the Russian Federation.

We proceeded from the most common situation: when a mother has a child under 24 years of age and pays for his full-time education at a university at her own expense.

Also see “Who must submit 3-NDFL for 2021: list and new rules.”

EXAMPLE

Let us agree that E.A. Shirokova paid for her son’s university studies in 2021. The total amount was 100,000 rubles. According to a certificate from the educational institution, her son is in full-time education.

Shirokova’s labor and other income, taxed at a rate of 13%, amounted to 600,000 rubles in 2016. In 2021, she decided to return personal income tax in connection with her son’s education.

Shirokova’s son is not yet 24 years old, and he is studying full-time. Therefore, while she was working, every month in 2021 she received a standard deduction for it (1,400 rubles each). Namely: for 7 months, until her income approached the mark of 350,000 rubles (subclause 4, clause 1, article 218 of the Tax Code of the Russian Federation).

Standard personal income tax deduction calculator

If an employee has the right to a deduction for himself and a deduction for children, then he is entitled to both of these deductions. For example, a disabled employee of group II who has children has the right to claim both his standard deduction and the “children’s” deduction.

Deductions for a child who is not disabled are provided until he reaches 18 years of age or 24 years of age if he is a full-time student/graduate student/resident/intern/student/cadet.
When determining the amount of the deduction, the total number of children of the employee claiming the deduction is taken into account - the age of these children does not matter (see, for example, Letter of the Ministry of Finance dated January 21, 2020 N03-04-05/1999). For example, if an employee has three children, 30, 25 and 15 years old, then he is entitled to a deduction for his 15-year-old child in the amount of 3,000 rubles. Despite the fact that the employee no longer receives a deduction for the first and second child due to their age, the child for whom the deduction is due is the employee’s third. This means that he should receive a deduction for him as for a third child.
A double deduction is due to the only parent (including adopted), adoptive parent, guardian, trustee. From the month following the month of marriage, the deduction is provided in a single amount.
One of the parents/adoptive parents may waive their deduction in favor of the other parent. Then the latter will receive his own deduction, as well as the deduction that would have been provided to the second parent. True, an important condition is that both parties have income subject to personal income tax (see, for example, Letter of the Ministry of Finance dated April 20, 2020 No. 03-04-05/23946).

Calculate standard deductions using this source, what is it

Example: A citizen purchased a car in 2021 for 500,000 rubles, sold it in 2021 for 230,000 rubles. There are documents confirming the purchase and the sale amount. The car was sold cheaper, but since there are no documents confirming payment upon purchase, tax will have to be paid, it will be 32,500 rubles. If there are no documents confirming payment upon purchase, then the tax amount upon sale of the car will be (400,000 - 250,000) * 13% = 19,500 rubles. (both have been owned for less than 3 years), there are no documents for purchase. Example 2: A citizen sold a car for 350 thousand in 2021. The car was sold cheaper than the purchase price - there is no income, there is no tax base. Example 1: A citizen sold 2 cars in 2021, one for 120 thousand rubles, there are no documents confirming the purchase amount, he took advantage of a tax deduction of 250 thousand.

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Example: A citizen purchased a car in 2021 for 450,000 rubles, sold it in 2021 for 420,000 rubles. There is no tax base (sale price is lower than purchase price). rubles in 2021, paying (350 -250)*13%= 13,000 rubles. The declaration is submitted one for the entire volume of sales in the tax year, and not for each vehicle separately. And in 2021, a car that has been owned for less than 3 years is also sold. But income and deductions/expenses are accounted for on a separate line for each transport separately.