Legislators will change the form starting in 2021
The Federal Tax Service published order No. ED-7-11/ [email protected] , which changed the rules and sample for filling out 3-NDFL based on the results of 2021. This means that the report for the current year will have to be filled out in a new way; the order comes into force on 01/01/2021.
IMPORTANT!
For reporting for 2021, use the new form!
Main changes in the 3-NDFL declaration:
- the field “Registered under No.” has been removed from the title page of the form;
- Section 1 “Information on the amounts of tax subject to payment (addition) to the budget / refund from the budget” is divided into two paragraphs: in the first, taxpayers indicate information on the amounts of tax subject to payment (addition) to the budget (except for amounts of tax paid in accordance with from clause 7 of Article 227 of the Tax Code of the Russian Federation) or return from the budget; in the second - information about the advance payment paid in accordance with clause 7 of Article 227 of the Tax Code of the Russian Federation;
- an appendix to Section 1 “Application for offset (refund) of the amount of overpaid personal income tax” was introduced;
- a separate calculation sheet has been added to Appendix 3 “Calculation of advance payments paid in accordance with clause 7 of Article 227 of the Tax Code of the Russian Federation”.
IMPORTANT!
They will change the barcodes on all pages, which is why the old form will no longer be accepted. From 2021, the declaration will have to be filled out from scratch.
Last year, the rules for numbering adjustments changed. The new wording sounds like this: continuous numbering is provided, where the “adjustment number” for the primary declaration takes the value “0—”; for updated declarations, the number is indicated sequentially (“1—”, “2—”, “3—” and so on). It is not allowed to fill out an adjustment number for an updated declaration without a previously accepted primary declaration.
What does the total amount of tax calculated for payment mean?
Having determined the tax base, you can calculate the personal income tax that needs to be paid to the budget. You need to multiply the number from field 060 by the rate (usually 13%). The resulting value is included in line 070 in 3-NDFL (second section).
Important! The value p.070 shows the calculated value. In fact, the personal income tax transferred may be more (in which case it is returned) or less (in which case the missing amount must be paid additionally).
To calculate personal income tax for additional payment/refund, you must fill out fields from 080 to 140:
- line 080 in 3-NDFL shows how much tax the tax agent has already transferred for the taxpayer himself. The value is taken from page 080 (Appendix 1). For example, this is personal income tax, which is paid by the employer from employee salaries.
- field 090 is filled in only at a personal income tax rate of 35%. Otherwise, set “0”;
- page 100 is filled out by individual entrepreneurs when a trade tax is charged in the region of their activity;
- the value of line 110 in 3-NDFL is taken from line 070 (Appendix 3). These are advances paid by entrepreneurs, lawyers, etc.;
- the amount of fixed advance payments paid by foreign workers under clause 5 of Article 227.1 of the Tax Code is entered in line 120 in 3-NDFL;
- line 130 in 3-NDFL corresponds to the sum of the values on line 130 (Appendix 2). This is the tax that a person paid abroad on income received there. Such amounts are subject to offset in the Russian Federation to avoid double taxation;
- page 140 is filled out by those who are on the patent tax system.
As a result, in line 150 in 3-NDFL they indicate the personal income tax that must be paid additionally to the budget. It is calculated based on the income received and the rate.
To calculate how much personal income tax is subject to refund from the budget (line 060 3-NDFL), you need to use the formula:
.
Important!
The resulting number in field 060 cannot be greater than the sum of fields 080, 090 and 110.
Example 4
Teacher Marina from Example 3 calculated the amount that she can return from the budget (in rubles):
- 220,500 × 13% = 28,665 - calculated personal income tax;
- 288,000 × 13% = 37,440 - actual tax withheld;
- 37,440 – 28,665 = 8,775 — personal income tax to be returned according to the declaration.
A sample declaration for examples 3-4 is available for download .
How to fill out 3-NDFL for different situations
Starting from 2021, tax officials are prohibited from correcting errors in forms! To submit your document to the tax office the first time and quickly receive a deduction, use the ConsultantPlus instructions (here is free access):
- deduction for treatment of yourself or a child;
- deduction for an apartment;
- mortgage interest deduction;
- when selling real estate.
to read.
Expanded list of income codes to fill out
There will be 17 of them (from 10). Here is a table of updated codes:
| Code | Name |
| 01 | Income from the sale of residential houses, apartments, rooms, including privatized residential premises, dachas, garden houses or land plots or share(s) in the specified property, determined based on the price of the object specified in the agreement on the alienation of property |
| 02 | Income from the sale of residential houses, apartments, rooms, including privatized residential premises, dachas, garden houses or land plots or share(s) in the specified property, determined based on the cadastral value of this object, multiplied by a reduction factor of 0.7 |
| 03 | Income from the sale of other property (except for securities) |
| 04 | Income from transactions with securities |
| 05 | Income from property rental (hire) |
| 06 | Income in cash and in kind received as a gift |
| 07 | Income received on the basis of an employment (civil) contract, the tax from which is withheld by the tax agent |
| 08 | Income received on the basis of an employment (civil) contract, the tax from which is not withheld by the tax agent, including partially |
| 09 | Income from equity participation in the activities of organizations in the form of dividends |
| 10 | Other income |
| 11 | Income from the sale of other real estate, determined based on the price of the object specified in the agreement on the alienation of property |
| 12 | Income from the sale of other real estate, determined based on the cadastral value of this property, multiplied by a reduction factor of 0.7 |
| 13 | Income from the sale of vehicles |
| 14 | Income in the form of remuneration received by the heirs (legal successors) of the authors of works of science, literature, art and authors of inventions, utility models and industrial designs |
| 15 | Income in the form of winnings paid by lottery operators, distributors, organizers of gambling conducted in a bookmaker's office and totalizator |
| 16 | Income in the form of winnings paid by the organizers of gambling, not related to gambling in a bookmaker's office and totalizator |
| 17 | Income in the form of the cash equivalent of real estate and (or) securities transferred to replenish the endowment capital of non-profit organizations in the manner established by Federal Law dated December 30, 2006 No. 275-FZ “On the procedure for the formation and use of endowment capital of non-profit organizations” (Collected Legislation of the Russian Federation) Federation, 2007, No. 1 (Part 1), Article 38; 2013, No. 30 (Part 1), Article 4084) |
Other changes:
- new format for recording phone numbers;
- in line 030 you will have to indicate the method of purchasing a residential building;
- an additional line to indicate the social deduction for the purchase of medicines.
What is an investment deduction
A personal income tax deduction provides an opportunity to reduce taxes. Chapter 23 of the Tax Code of the Russian Federation provides for 5 types of deductions for personal income tax. The possibility of their use depends on various factors.
For example, everyone can receive a standard social deduction, while a property deduction can be received by those citizens who buy or sell property.
An investment deduction is applied when receiving income from transactions with securities or from income on an individual investment account (hereinafter referred to as IIA) and on operations on it.
Investment deductions can be divided into three categories:
Next, we will tell you what you need to know when applying this or that type of investment deduction.
