25.11.2020
3-NDFL declaration form for 2021 in Excel (Excel), PDF (PDF) formats, detailed recommendations for filling out the form, samples for filling out when selling property. You can download, fill out and print the document. Everyone who received taxable income in 2018 is required to submit a declaration if tax was not withheld. First of all, this is income from the sale of a person’s personal property: apartment, car, house, garage, land, etc. You will need to submit a declaration if you want to receive tax deductions: standard, social, property or investment. For example, if in 2021 you bought a house, apartment, paid expenses for education, treatment, etc. For information on how to receive these deductions, see the links:
- How to get a deduction for treatment;
- How to get a tuition deduction;
- How to get a deduction when buying an apartment (or other real estate).
A detailed procedure for filling out the 3-NDFL declaration for 2021, as well as the procedure for submitting it to the tax office, is in the article “3-NDFL Declaration”.
Current declaration form
Let’s say right away that the reporting of individuals on the 3-NDFL form in 2018 underwent some changes. They are related to changes in legislation and the improvement by the Russian Tax Service of the declaration form itself and its electronic format. Thus, the current 3-NDFL form in 2021, along with the electronic format and filling out rules, is still fixed by the order of the Federal Tax Service of Russia dated December 24, 2014 No. ММВ-7-11/671, but in a new edition - the order of the Federal Tax Service dated October 25, 2021 No. ММВ-7-11/822 (hereinafter referred to as Order No. ММВ-7-11/822):
From our website 3-NDFL 2021 is available for free via a direct link here.
Let us clarify that the new declaration form is valid from February 19, 2018. You can submit it to the Federal Tax Service as before:
1. On paper (in person, through a representative, by regular mail).
2. In electronic form (through the Personal Account of a taxpayer - an individual on the Federal Tax Service website).
Also see “How to fill out 3-NDFL using a 2-NDFL certificate.”
Taxes and tax inspectorates of the Moscow region
Pension Fund for the Moscow Region
Zelenograd administrative district of Moscow, Solnechnogorsk, Solnechnogorsk district of the Moscow region (Main department No. 1)
Western administrative district of Moscow, Odintsovo, Odintsovo district, Zvenigorod, Krasnoznamensk, Moscow region (Main Department No. 2)
Main Directorate No. 3 - South-Eastern Administrative District of Moscow, Lyubertsy, Lyubertsy District, Dzerzhinsky, Lytkarino, Moscow Region
Main Directorate No. 4 - South-Western Administrative District of Moscow, Podolsk, Podolsky district, Klimovsk, Troitsk, Shcherbinka, Moscow region
Main Directorate No. 5 - Northern Administrative District of Moscow, Khimki, Dolgoprudny, Moscow Region
Main Directorate No. 6 - North-Eastern Administrative District of Moscow, Mytishchi, Mytishchi District, Moscow Region
Main Directorate No. 7 - Eastern Administrative District of Moscow, Balashikha, Balashikha District, Zheleznodorozhny, Reutov, Moscow Region
Main Directorate No. 8 - Southern Administrative District of Moscow, Vidnoye, Leninsky District, Moscow Region
Main Directorate No. 9 - Northwestern Administrative District of Moscow, Krasnogorsk District, Moscow Region
Main Directorate No. 10 - Central Administrative District
Pension Fund Directorate No. 11 - Serpukhov, Serpukhov district, Pushchino, Protvino, Moscow region
Pension Fund Department No. 12 - Sergiev Posad and Sergiev Posad district of the Moscow region
Pension Fund Department No. 13 - Noginsk, Noginsky district, Moscow region
Pension Fund Department No. 14 - Kolomna, Kolomna district, Moscow region
Pension Fund Directorate No. 15 - Ramenskoye, Ramensky district, Bronnitsy, Moscow region
Pension Fund Department No. 16 - Pushkino, Pushkinsky district, Krasnoarmeysk, Ivanteevka, Moscow region
Pension Fund Department No. 17 - Korolev, Yubileiny, Moscow Region
Pension Fund Department No. 18 - Shchelkovo, Shchelkovsky district, Fryazino, Moscow region
Pension Fund Directorate No. 19 - Elektrostal, Moscow Region
Pension Fund Directorate No. 20 - Naro-Fominsk, Naro-Fominsk district, Moscow region
Pension Fund Department No. 21 - Dmitrov, Dmitrovsky district, Moscow region
Pension Fund Directorate No. 22 - Voskresensk, Voskresensky district, Moscow region
Pension Fund Directorate No. 23 - Klin, Klinsky district, Moscow region
Pension Fund Department No. 24 - Orekhovo-Zuevo, Orekhovo-Zuevo district, Moscow region
Pension Fund Directorate No. 25 - Stupino, Stupinsky district, Moscow region
Pension Fund Department No. 26 - Domodedovo, Domodedovo district, Moscow region
Pension Fund Department No. 27 - Istra, Istra district, Moscow region
Pension Fund Department No. 28 - Zhukovsky, Moscow Region
Pension Fund Department No. 29 - Yegoryevsk, Yegoryevsky district, Moscow region
PFR Department No. 30 - Pavlovsky Posad, Pavlovo-Posad district, Moscow region
Pension Fund Department No. 31 - Volokolamsk, Volokolamsk district, Lotoshino village, Shakhovskaya village, Moscow region
Pension Fund Department No. 32 - Shatura, Shatura district, Moscow region
Pension Fund Department No. 33 - Chekhov, Chekhovsky district, Moscow region
Pension Fund Department No. 34 - Mozhaisk, Mozhaisk district, Moscow region
Office of the Pension Fund No. 35, Kashira, Kashira district, town. Serebryanye Prudy, Serebryano-Prudsky district
Pension Fund Directorate No. 36 - Dubna, Moscow Region
Pension Fund Directorate No. 37 - Lukhovitsy, Lukhovitsky district, Moscow region
Pension Fund Directorate No. 39 - Taldom, Taldomsky district, Moscow region
PFR Department No. 40 - Lobnya, Moscow Region
Pension Fund Department No. 41 - Zaraysk, Zaraisky district, Moscow region
Pension Fund Department No. 42 - Ozyory, Ozersky district, Moscow region
Filling out the declaration
Please note that despite the large number of changes to the declaration form, the sample for filling out the new 3-NDFL form in 2021 is not much different from previous years. This is evidenced by the fact that the Russian Tax Service chose not to completely change this form and approve it with a new order, but to adjust its order dated December 24, 2014 No. ММВ-7-11/671. Its new edition is dated October 25, 2021 (order No. ММВ-7-11/822).
For more information about this, see “Form 3-NDFL in 2018.”
ADVICE
In our opinion (and practice shows) that the most convenient ways to fill out the 3-NDFL declaration are online in the individual’s personal account on the Federal Tax Service website or using the special application program “Declaration 2017”. The fact is that the system itself selects the reporting sheets necessary to fill out for your situation. As a result, you won’t miss anything and won’t fill in too much.
Also see "".
As was said, the sample for filling out the 3-NDFL declaration in 2018 depends mainly on the reason for its submission to the tax office.
| Which parts of 3-NDFL are filled out by all individuals? | What is not always filled out, but when necessary |
| Title page Section 1 “Information on the amounts of tax subject to payment (additional payment) to the budget/refund from the budget” Section 2 “Calculation of the tax base and the amount of tax on income taxed at the rate” | Sheets A, B, C, D, D1, D2, E1, E2, G, H, I Appendix “Calculation of income from the sale of real estate” |
Features of deduction registration
What if the property is distributed in shares?
If an apartment or other housing was purchased as shared ownership, then each of the owners has the right to receive a deduction. However, there are some peculiarities when providing deductions to co-owners.
Two simple owners
Currently, each co-owner is provided with a deduction as a percentage of the total cost of housing, but not more than 2 million rubles per person. For example, two people bought an apartment for 5 million rubles, each person’s share is 50%. In monetary terms, each person's share is 2.5 million rubles, but each person will be given a deduction of only 2 million rubles.
It should be noted that until 2014, the maximum deduction of 2 million rubles was divided among all owners as a percentage.
At the same time, it is impossible to redistribute the deduction shares between the owners (if they are not spouses). This means that one of the owners does not have the right to assign one hundred percent of the share to another, so that the amount of the deduction will be larger.
Attention! The unused deduction amount can be transferred to the next property. But this rule is available only to those who used the deduction for the first time since 2014.
Mortgage interest
The interest is distributed among the owners in the same way as the deduction itself. Only the maximum amount is 3 million rubles per person.
Shares in spouses' housing
If spouses own the property, then the rule for redistributing the deduction applies to them. This is due to the fact that in this case the Family Code takes precedence, which establishes common ownership of housing acquired during marriage. Thus, one spouse can waive his deduction in favor of the other.
Child's share
If a share in the housing belongs to a child who has not yet reached the age of majority, then the parent has the right to annex his share and thereby receive a larger deduction. At the same time, the maximum benefit amount is still limited to 2 million rubles.
If a parent has already applied to the Federal Tax Service for a deduction for his share, he has the right to subsequently apply to the tax office again and “use” the child’s share.
Attention! A child, if a parent uses his share to receive a tax benefit, does not lose the right to his own benefit in the future.
When to take it
The deadline for filing 3-NDFL in 2021 has not changed. Based on Article 229 of the Tax Code of the Russian Federation, you must report your income for 2021 until April 30, 2021 inclusive. But since this will be a day off due to the postponement, the deadline according to the official production calendar falls on May 03, 2021. The first working day after the traditional May holidays will be Thursday:
If you want to declare one or more required deductions in your declaration (i.e., without income), then the specific deadline for submitting such a 3-NDFL is not established by law.
Also see 2021 Production Calendar.
Read also
21.02.2018
Deadlines for payment of deductions
After purchasing a home, there are two options to receive previously paid tax as a deduction:
- Provide the company with a notification of the provision of benefits;
- Receive through the Federal Tax Service the entire amount of tax that was transferred for the year the apartment was purchased.
In each of these situations, it is necessary to prepare a full package of required documents and contact the Federal Tax Service with them. There, the submitted papers are reviewed within 3 months. After this, you can take the following actions: receive a notification of the deduction, or submit an application to the Federal Tax Service with details for a refund of previously paid tax.
In the first case, the payroll accountant will not withhold personal income tax from the employee. This will continue either until the end of the year or month, when the total income exceeds the benefit amount. Thus, the money will be returned every month in equal installments.
In the second case, you can refund previously paid tax through the Federal Tax Service. To do this, after checking the documents, you must submit an application with bank details. Most often, such a form is drawn up immediately and submitted along with the rest. After the verification, the requested amount is credited to the bank account within one month.
Requirements
The application must comply with these standards:
- The information presented in the paper must be truthful. The accuracy of the figures should be double-checked. In particular, you need to correctly indicate the codes of regions and actions.
- The application must have a header. In it you need to enter the details of the tax office, which is the recipient of the document. You can clarify them using the nalog.ru service. To do this, you need to enter your registration address in the appropriate field.
- The header of the document must contain information about the sender: full name, address, INN.
- When filling out the application, you must use black ink. You must write legibly, preferably in block letters.
- If the application was drawn up in the presence of an inspector, the signature on it must be certified. If the document is sent by tax post, you need a notary visa.
The application consists of parts: “header”, title of the document, “body”, signature and date.
