How to fill out the 3-NDFL declaration for 3 years?

When is it required to submit a 3-NDFL declaration for 3 years?

Declaration 3-NDFL is a document generated by an individual in relation to his income for the tax period.
For a tax such as personal income tax, this period is 1 year. Individuals preparing the report are divided into 2 categories:

those who are obliged to send it to the Federal Tax Service for the past year even if they do not have data to fill out (Article 227 of the Tax Code of the Russian Federation) are business entities, in particular, individual entrepreneurs on OSNO;
submitting it only when circumstances arose in the past year that create an obligation (Articles 227.1, 228 of the Tax Code of the Russian Federation) or interest (Articles 218–221 of the Tax Code of the Russian Federation) in filing a report.

That is, the declaration is usually submitted 1 year in advance. Why is there a need to submit a 3-NDFL declaration for 3 years or for any year of these 3 years?

Because situations may arise:

filing an updated report, which is associated with the discovery of errors, either obliging or allowing amendments (see Article 81 of the Tax Code of the Russian Federation) - this is usually used by persons obliged to submit reports;
filing a declaration to exercise the right to receive tax deductions;

Material from ConsultantPlus will help you prepare and submit 3-NDFL to receive a deduction when buying a home. If you do not have access to this legal system, a full access trial is available for free.

submitting the primary report later than the date established for filing the declaration - this is done by persons interested in submitting it, but:
those who forgot to submit a declaration on time;
those who did not have all the necessary documents on hand to complete it on time;
those who decide to take advantage of the tax refund opportunity that applies to the past 3 years (pensioners).

Read more about updating the report in the article “Features of the updated tax return 3-NDFL” .

Author: BAS accountant, May 28, 2013

Accountants have the opportunity to submit additional declarations for the past period within the limitation period of five years. When is the additional declaration submitted?

The accountant independently discovered his mistakes, leading to changes in tax amounts both upward and downward.
Auditors found errors in accounting and declarations.
Errors were discovered as a result of a desk audit and a notification from the tax authorities was received to eliminate them.
The accountant deliberately submitted the next declaration on time, but it was incomplete or even “zero”: for technical reasons, he did not wait for all the documents and did not have time to draw it up.

In the additional declaration, only the amount of the identified difference (plus, minus) compared to the previously submitted tax return is indicated on the corresponding lines. In registers 300.07 and 300.08 to the additional form 300.00 for VAT, first the erroneous line is deleted (put with a minus sign), then a new line is entered for the entire correct amount. For example, the total lines in register 300.07 for the next declaration were 135, the amount of line 18 is subject to adjustment. In register 300.07 for the additional form 300.00, immediately put line number 136, in this line minus the entire amount of line 18. Then put line number 137 and fill out it for the full amount, which should have been in line 18. If suddenly for the same quarter you need to submit a second or third additional declaration of 300.00, proceed according to the same scheme, continuing the numbering: line 138 and beyond.

During a tax audit, it is not allowed to submit additional declarations for the audited taxes of the audited period. After the end of the audit, it is not prohibited, but it is also not encouraged, since in this case there is a reason for a repeat tax audit for the same period.

If the taxpayer submits an additional declaration for the period for which the limitation period (five years) expires in less than one calendar year, the specified limitation period is extended by one calendar year. This is reported by paragraph 5 of Art. 46 of the Tax Code of the Republic of Kazakhstan.

There is a very good article 70, paragraph 3 of the Tax Code of the Republic of Kazakhstan: when submitting additional declarations, including upon notification of the tax authorities, the amounts of taxes and payments for them are paid to the budget without penalties. Penalties only arise if taxes and payments have increased. In order to avoid the “arrest” of current accounts and receiving a notification, it is better to first pay the amount of taxes with penalties, and only then submit an additional declaration.

A case from practice: at the initiative of an enterprise, an audit was carried out with the involvement of a specialist, which revealed errors for several years on various taxes. Having corrected the errors, the chief accountant submitted several additional declarations for different periods. After this, the tax inspector repeatedly called the chief accountant and threatened to issue a fine for the debt incurred in previous years. The chief accountant first paid all debts with penalties and only then submitted additional declarations. But, naturally, temporary negative cevvs were formed for different periods until the final settlement. Since there were a lot of additional declarations, the tax inspector got confused in them, could not figure it out for a long time, and simply tried to “stupidly run into” them. But the chief accountant deciphered everything in detail, showed his personal accounts before and after submitting the additional ones (fortunately, the audit asked for them and they were available for five years), carried the Tax Code and the inspector “gave in.” So don’t let yourself be intimidated and confused. This chief accountant said that that inspector managed to issue fines in a similar situation to other chief accountants who were less confident in their rights.

It is beneficial to eliminate errors yourself by submitting additional declarations; the amount of fines for additional assessments during a tax audit is huge: from 50% to 200% of the identified amount of violation or concealment.

Category: Accountant and his accounting

What you need to consider to fill out the 3-NDFL declaration for 3 years

When preparing a 3-NDFL declaration for 3 years, you need to assume that this document will be drawn up:

separately for each year;
only on the form that was used for reporting for the relevant period;
including in the form, in addition to the mandatory sheets (title sheet, sections 1, 2), only those that are necessary to reflect all other necessary information;
using documents confirming the figures entered in the declaration;
in the same way as the original declaration, but only with the correct data indicated and the correction number provided if we are talking about correcting a previously submitted report.

In 2021, the declaration for 2021 must be submitted on a new form, approved. by order of the Federal Tax Service dated August 28, 2020 No. ED-7-11/ [email protected]

A sample of filling out 3-NDFL for 2021 was prepared by ConsultantPlus experts. You can get trial access to K+ for free.

You can see how it is filled in this material.

Declaration forms for the three previous years have been approved (forms can be found at the links):

by order of the Federal Tax Service dated October 7, 2019 No. ММВ-7-11/ [email protected] - for 2019;
by order of the Federal Tax Service dated October 3, 2018 No. ММВ-7-11/ [email protected] - for 2018;
by order of the Federal Tax Service dated December 24, 2014 No. ММВ-7-11/ [email protected] as amended on October 25, 2017 - for 2021.

Required documents

In order to claim tax deductions, you must provide all documents. They must confirm that you really have the right to a deduction, because not every citizen can receive such a refund.

You must have the original and copies of your passport with you. In addition, documentation is attached in addition to the declaration. It serves as confirmation of the financial transactions that you indicated in your report.

At your place of work, you will definitely need to take a 2-NDFL format certificate, which will indicate the amount of contributions your employer made to the tax office from your salary. This is very important data, because as a deduction you will not be given back more than the amount that was paid in taxes.

When buying or selling a home, you must provide a contract, as well as all available receipts. The originals must be accompanied by copies, which do not need to be certified by a notary.

Please note that when submitting documents electronically, they will not be valid without your electronic signature.

Results

The need to submit a 3-NDFL declaration for a period exceeding one year arises either when correcting errors identified in previously submitted reports, or to obtain deductions, or in case of filing a report late.
Regardless of the number of years the reporting will relate to, it is compiled separately for each year using a form relating specifically to this period. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Filing a declaration

There are several ways to file a return. In recent years, the procedure for submitting documents through the Multifunctional Center has become increasingly popular. It's really fast and easy.

However, you need to keep in mind that the MFC employs people who will not be able to answer your questions regarding the rules for filling out the declaration. If you don’t understand something, it’s better to go to the tax office, where specialists can give you advice.

In general, the declaration filing procedure consists of the following steps:

Fill out the declaration and collect all the necessary documents. Remember that the package of documents will vary depending on what financial transactions you made in the year for which you are reporting.
Once everything is ready, you need to choose the method by which you want to submit documents. If you submit everything electronically, then you need to scan the papers and certify with your electronic signature. To apply to the MFC, you need to take an electronic coupon and come to the application at the appointed time. When contacting the tax office, you need to wait in a live queue.
After checking your documents, they will either be accepted or sent for revision.

There is nothing difficult about filing a declaration. This procedure will not take you too much time.

Deadline and methods for submitting the report

The general deadline for submitting an income statement for an individual is April 30 of the year following the reporting year. The report is sent to the tax service at the place of registration of the taxpayer in three ways:

directly to the Federal Tax Service inspection in person or through a representative;
by mail;
online on the tax service website or using special services.

The deadline applies only to individual entrepreneurs, lawyers, heads of peasant farms, notaries and citizens declaring income. In order to receive a tax deduction, the declaration must be submitted at any convenient time.

IMPORTANT!

The Federal Tax Service is discussing the idea of postponing the deadline for submitting the declaration in 2020 due to the coronavirus. Follow the news!

Are there sanctions for submitting clarifications?

If a taxpayer submits an updated 3-NDFL declaration for the previous reporting period after April 30, but before the tax payment deadline (before July 15 in accordance with clause 6 of Article 227 of the Tax Code of the Russian Federation), then sanctions are not imposed on him for incorrectly submitted data in original document. True, this applies to cases if the clarification is submitted before the fiscal department independently discovers errors that led to an understatement of personal income tax, or schedules an on-site inspection (clause 3 of Article 81 of the Tax Code of the Russian Federation).

If the corrective declaration is submitted for the previous reporting period after July 15, then the taxpayer is exempt from the imposition of sanctions only if:

he did not know about the discovery of errors by the tax authority, which led to a reduction in tax before submitting the update, and also paid the amount of independently assessed additional tax and penalties in advance of filing the updated return;
The clarification corrects errors that were not detected by the inspectors during the inspection.

How to get a tax refund on mortgage interest payments

Since a loan is a fairly popular service that makes the process of purchasing real estate quite easy, borrowers take advantage of this and charge individuals considerable interest.

However, receiving a deduction for paying interest payments is also provided for in current legislation. Costs of this kind must be included in the corresponding lines of sheet D1 - 130 and 240.

The main thing is to keep separate records of expenses associated with the purchase of property and the payment of interest, and in no case add them up.

Thus, in paragraph 1.13 the amount that the deduction applicant has currently spent on paying off interest and has not received compensation for it is entered, and in paragraph 2.11 - the balance of the tax rebate due for interest expenses to the taxpayer in the future.

Important! All amounts declared by an individual in sheet D1 must be indicated on the basis of declarations for previous years or be confirmed using other documentation of a settlement nature.