How and where to file a 3-NDFL tax return? (all the subtleties of filing a declaration)

Article updated: January 14, 2021
Author of the article Marina Afanasyeva Tax consultant with 4 years of work experience.

Hello. First, a short answer to the question - documents to receive a tax deduction must be submitted to the tax office only at your place of residence . Permanent registration is now a place of residence. It does not matter that the apartment is located in one city, and the owner is registered in another. We also submit documents at the place of residence.

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All about deductions for purchasing an apartment. Separately - when purchased with a mortgage.

→Find out for free what deductions you are entitled to and how much money you can get back. VerniteNalog.ru specialists will tell you for free what deductions you are entitled to and calculate how much money you can get back.VerniteNalog.ru

Declaration 3-NDFL - what is it

In simple words, tax return 3 personal income tax is a regular annual report on finances and taxes. This form is used not only to pay taxes, but also to receive a tax deduction and a refund of funds already paid.

A tax deduction is issued when purchasing a home, as well as paying for:

training of the ward;
treatment;
charitable expenses;
contributions for voluntary pension insurance;
and a number of other deductions that a citizen could make over the past three-year period.

The abbreviation means personal income tax. This form is filled out for the Federal Tax Service - the Federal Tax Service.

Who must submit the 3-NDFL declaration

Citizens who have their own independent income, permanent or one-time, must report on Form 3 personal income tax and pay the appropriate taxes themselves.

Self-employed individuals submit a declaration to legalize their income. These incomes include:

rental of housing or other premises, equipment and other items;
individual teaching activities;
work as a private lawyer, notary and other private practice.

The same applies to tax residents who pay taxes in Russia. In general, this is humane, since our taxes are softer than in most countries.

Individual entrepreneurs on OSNO submit a 3-NDFL report in any case, even in the absence of real income. If there is no profit, a declaration with zero income is drawn up.

Preparing a zero return means that there is no real income and there is nothing to pay taxes on. On the other hand, there is nothing to file a tax deduction for.

Some entrepreneurs believe that if there is no income, there is no need to fill out a tax return. But this is not so, because in the absence of a zero declaration, an individual entrepreneur risks receiving a rather serious fine and penalty, ruining his financial history and even becoming prohibited from traveling abroad as a particularly persistent defaulter.

In what cases is it served?

When selling an apartment, if the period of ownership is more than 5 years, a declaration is not submitted. For apartments received as a result of donation, inheritance or privatization, the tenure period is reduced to 3 years.

When selling cars, equipment, land plots and garages, a declaration does not need to be submitted if the period of ownership is more than 3 years.

If the period of ownership of the property is less than specified, you will have to file an income tax return and pay the appropriate tax.

Winnings and prizes worth up to 4 thousand rubles are not taxed, and if the winning amount is more than 15,000, the payment of taxes on the amount is assigned to the organizer of the drawing or the donor of the prizes. Accordingly, the range for the lucky ones is very small.

The declaration in form 3-NDFL is submitted to the tax office at the place of registration or temporary registration.

Filing a declaration is due to the need to legalize one’s income or, in the case of filing a zero return for an individual entrepreneur, to report the absence of income or taxable base.

Who does not need to submit a declaration?

If the organization does not have fixed assets that are subject to property tax, then there is no need to submit declarations. After all, such an organization is not a tax payer. This follows from paragraph 1 of Article 80, paragraph 1 of Article 373 and Article 374 of the Tax Code of the Russian Federation. This was confirmed in letters of the Ministry of Finance of Russia dated April 17, 2012 No. 03-02-08/41 and dated September 23, 2011 No. 03-05-05-01/74.

Entrepreneurs also do not submit property tax returns. In principle, they do not pay this tax.

How to correctly fill out the declaration form 3-NDFL

Accounting reporting forms are constantly changing and improving in accordance with changes in legislation, which is also very changeable in the financial sector. Accountants have special programs that must be updated in a timely manner and monitor changes in legislation.

The tax office simply will not accept incorrectly filled out forms. And given that returns must be filed on time, an accountant’s mistake can cost the company serious money. However, you cannot use last year’s forms - they may have changed.

The only possible exception is if you submitted outdated forms before the next change was made and this is reflected in the postmarks.

For individuals, you can obtain a form from the tax office or download it from the Tax Service website. Although the easiest way is to fill out the 3-NDFL declaration online on the State Services website or on the Federal Tax Service website.

3-NDFL 2021

There are several ways to fill out the declaration:

submit manually on a printed official form;
fill out electronically on a prepared form in a Microsoft Excel file;
using any online service;
order filling from a lawyer;
using the free program from the Federal Tax Service “Declaration”.

It doesn’t matter whether the personal income tax is filled out manually or on a laptop, there are some rules that you should know when filling it out :

the paper form is filled out with a blue or black pen in block capital letters;
each letter fits into a separate cell;
all numbers are aligned to the right;
all amounts are rounded to the nearest ruble;
Cross-outs or corrections are not permitted;
there must be dashes in empty cells;
You need to fill out only the sheets necessary for each specific case.

The entire declaration consists of nineteen sheets, including the title page, the first and second sections, and sheets with letters. The procedure for drawing up a 3-NDFL declaration involves filling out only those sheets that are necessary in each specific case. In this case, you need to start with the sheets designated by letters, and based on them, enter data into the sheets of sections 1 and 2.

A sample of filling out the declaration is available on the official website of the Federal Tax Service, where you can download the form for filling out yourself and see exactly what the completed tax return 3-NDFL looks like.

On our website you can not only fill out 3-NDFL using the link below, but you can also get additional explanatory information and accurate information about all the innovations.

3-NDFL 2021

Each sheet of the declaration must be numbered and contain the full name, tax identification number, signature of the taxpayer, as well as the date the document was filled out.

The title page must indicate:

adjustment number (initial or updated declaration);
tax period code and the period itself;
tax authority code;
code of the country;
taxpayer category code;
Full name, date and place of birth, contact telephone number and passport details of the taxpayer;
taxpayer status;
number of pages of the declaration.

The taxpayer category code in the 3-NDFL declaration indicates the field of activity. For example, code 720 means a private entrepreneur. All reference materials with codes and new meanings are fully included in the free Declaration program. This program also contains an example of filling out the 3-NDFL declaration and a fairly convenient tip for filling out forms.

Code	Taxpayer category in 3-NDFL
720	An individual registered as an individual entrepreneur
730	Notary engaged in private practice and other persons engaged in private practice
740	Lawyer who established a law office
750	Arbitration manager
760	Another individual declaring income in accordance with Articles 227.1 and 228 of the Tax Code, as well as for the purpose of obtaining tax deductions in accordance with Articles 218-221 or for another purpose
770	Individual entrepreneur - head of a peasant (farm) enterprise

Letter Sheets:

A, B, C - for income and expenses in Russia and abroad, as well as from legal or entrepreneurial activities;
G - for tax-free income;
D1, 2 - tax deduction for the construction or purchase of real estate, as well as deductions for income from its sale;
E1, 2 - social deductions;
F - professional deductions;
Z - transactions with shares or securities;
And - income from investment.

The second section calculates the income tax payable, and the first section contains the final data.

Who submits the declaration

All organizations that pay property tax must also submit a declaration for this tax.
The declaration must be submitted based on the results of the tax period – the calendar year. This is established by Article 23 and paragraph 1 of Article 386 of the Tax Code of the Russian Federation. Read about the procedure for filling out a property tax return in the article. Situation: who files the property tax return that the organization has transferred to trust management?

Founder of trust management. After all, it is he who pays the property tax on the objects that were transferred to trust management. This means that he also prepares and submits advance payments and declarations. This procedure for the founders of trust management follows from subparagraph 4 of paragraph 1 of Article 23, Article 378 and paragraph 1 of Article 386 of the Tax Code of the Russian Federation.

A similar point of view is reflected in paragraphs 3–4 of paragraph 3 of the letter of the Ministry of Finance of Russia dated August 2, 2005 No. 07-05-06/216.

Situation: is it necessary to submit a property tax return if the residual value of fixed assets is zero? The organization applies the general taxation regime

Answer: yes, it is necessary.

The explanation is simple. All those who are recognized as taxpayers must submit a declaration. Namely, organizations that have objects subject to property tax. Moreover, the residual value of such objects or the special benefits provided for them do not matter. Even when the total tax amount is zero, you still need to submit a return. This follows from Articles 373, 374 and 386 of the Tax Code of the Russian Federation and is confirmed by the letter of the Federal Tax Service of Russia dated February 8, 2010 No. 3-3-05/128 and indirectly by paragraph 6 of the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated November 17, 2011 No. 148.

If an organization has real estate, the tax base for which is its cadastral value, then property tax does not depend at all on the residual value. In this case, the organization must also submit property tax returns. If the tax base is calculated by the residual value of real estate, then read how to calculate the average value of property for the reporting period.

How to fill out 3-NDFL online in 2021

Detailed instructions for filling it out electronically are posted on the Federal Tax Service website along with an assistant program. To gain access to the taxpayer’s electronic personal account, you need to register at any branch of the Federal Tax Service.

It is convenient to use an electronic personal account in cases where your own region of registration or temporary registration is too far away, and there is no time to rely on mail.

Filling out 3-NDFL in the taxpayer’s personal account is much simpler than the paper version. You can fill out such a document for free by logging into your personal account on the Federal Tax Service website.

In order to fill out the 3-NDFL declaration online yourself, you need to follow a few simple steps:

Register on the website of the Federal Tax Service.
Issue a certificate for electronic signature.
Log in to your personal account.
In the “Drawing up ND” section, indicate the tax period.
Check and correct the data filled in automatically.
Pull up the data from the 2-NDFL certificate, if it is submitted by the employer.
If necessary, indicate tax deductions.
Summarize and create a file after carefully checking the entered information.
Certify the document with an electronic signature and send it for verification.
When accepting an electronic declaration, you can attach scanned copies of the necessary documents to it.

Electronic filing of a declaration on the tax website is possible from any region or even country.

Program for filling out 3-NDFL

You can also submit a 3-NDFL tax return in your personal account on the State Services website. In this case, the “Declaration” program is well suited, thanks to which it is possible to fill out a declaration for free.

It provides step-by-step filling of document columns with display of hints, which will prevent the occurrence of omissions due to inattention. This is really convenient, since the presence of reference books will eliminate possible errors.

Anyone can fill out a 3-NDFL declaration in the program by registering on the tax service website. To gain access to your personal account, you will need to appear in person with your passport and TIN at any tax office.

Required documents

When sending by mail, documents are sent by letter with a description of the attachment. But you can also submit documents in person, through a proxy with a certified power of attorney for each year, or through a verified personal account.

To file a 3-NDFL declaration, you need to collect a complete package of documents in your electronic account - it is generated automatically. This:

user's passport data;
registration or registration;
TIN.

It is also necessary to provide supporting documents for a tax deduction - a certificate of purchase of real estate, treatment, training, and so on.

These documents are provided in educational or hospital institutions upon personal application.

The source of tax deduction payments is the budget. A prerequisite for a deduction must be income taxed at standard tax rates, since a deduction can only be obtained from money that has already been transferred.

How to make an updated declaration

If the main declaration has code 000, the amended declaration receives code 001. Repeated amendments receive code 002, and so on.

The same free program “Declaration” can provide assistance in filling out a corrective declaration. It also contains a sample cover letter for an updated 3-NDFL declaration.

cover letter for 3-NDFL

To fill out the updated declaration you must:

Create a title page as described above.
Specify the correction number: 001 - when submitting clarifications for the first time, 002 - when applying again, and so on.
Correctly fill out all items about expenses and income.
Insert the date of the document and your personal signature.

When submitting an updated declaration, all missing documents that were not initially submitted to the Federal Tax Service should be attached to it.

You can also file an updated declaration in the taxpayer’s personal account.

How to fill out 3-NDFL for tax deduction

When purchasing an apartment, in order to return funds under a mortgage agreement, the need to issue a refund for a child’s education, and in other situations that allow the return of funds, documents for a property deduction are drawn up.

The deduction is not provided when purchasing real estate from an employer or relatives, or when purchasing using maternity capital or funds from other persons. And it is also important that the right to deduction is not used in advance.

To apply for a 3-NDFL tax deduction, you must fill out the title page and sheet A according to the instructions described earlier, and add to them :

when selling real estate - completed sheet D2 and sections 1 and 2;
when renting out real estate - completed sections 1 and 2;
when purchasing real estate or taking a mortgage loan - completed sheet D1 and sections 1 and 2;
to pay for treatment or education - completed sheet E1 and sections 1 and 2;
when paying insurance premiums - completed sheet E2 and sections 1 and 2.

The deduction amount is limited to 260,000 when purchasing a home. When applying for a mortgage, the deduction amount can be increased to 390,000 rubles - this is the maximum possible deduction.

Social tax deductions are limited to 15.6 thousand rubles per year.

To receive tax compensation, you must fill out 3-NDFL for three years.

Documents can be submitted online

The declaration with other documents can be submitted through State Services, but this will require an enhanced qualified electronic signature. This signature is written about here.

If you have questions, you can consult for free. To do this, you can use the form below, the online consultant window and telephone numbers (24 hours a day, seven days a week): 8 Moscow and region; 8 St. Petersburg and region; all regions of the Russian Federation.

How and where to submit a declaration

A person who has personal income is required to submit a tax return at his place of registration. You can submit documents in person, through a proxy, or send a declaration by mail.

Important point: postage stamps on the envelope should indicate that the documents were sent on time. Inside the letter there should be a list of documents.

The most convenient way to submit a 3-NDFL declaration is through State Services - the official website where you can independently track absolutely all taxes, fines, penalties, as well as fill out already prepared and updated forms and send them from your personal account.

Filing a tax return online is very convenient, as you can get a guaranteed quick response and track the receipt and processing of submitted data in real time.

At the same time, the rules for filing a declaration online are much simpler than filling out paper forms: it is enough to correctly fill out form 3-NDFL in your personal account on the State Services website or on the Federal Tax Service website. The program will not allow you to send an incorrectly filled out form and will independently select data for almost the entire package of documents.

Documents for submitting 3-NDFL to the tax office

Documents for submitting 3-NDFL are documents confirming the identity of the payer, as well as confirming his rights to social and property deductions.

List of required documents for property deduction:

any contract for the receipt of real estate;
receipts and payment documents;
act of acceptance and transfer of an object with participation in shared construction;
documents confirming ownership;
personal statement on the distribution of property deductions between husband and wife, if necessary;
loan agreement and certificate of payment of interest on a mortgage loan.

To receive a social deduction you will need the following documents::

copies of contracts for education or treatment;
receipts and payment documents;
prescriptions for medicines, with an indication of their issuance for the tax service;
documents confirming the transfer of donations to charitable foundations;
document on full-time study;
copies of licenses from medical or educational institutions;
certificate 2-NDFL;
if necessary, documents on the relationship of the applicant and the person being trained or the person undergoing treatment.

To receive a deduction, the required list of documents must be attached to the 3-NDFL tax return.

Mailing

If you don’t have the time or desire to go to the office, you can send the declaration by mail. This opportunity may be especially valuable for those who do not live at the place of registration and cannot attend the appointment in person. Send documents only by valuable letter, and always with a detailed description of the attachment.

This method is good not only because it saves time, but also because there is no risk of getting caught by an inspector who “got off on the wrong foot.” The tax office cannot simply find fault with the papers received by mail: if they are not accepted, then you will be given an official refusal indicating the legal basis.

Deadline for submitting the 3-NDFL declaration

The tax period for filing a return is quarterly, six months, a year or 3 years. Each period has its own code, which is indicated on the title page.

The deadline for submitting 3-NDFL reports is determined by law from January to April of the year following the tax period. Therefore, the deadline for filing a tax return for individuals for 2021 is April 30th.

If the declaration is submitted for the purpose of tax refund, then it is not necessary to submit it before the 30th. The period for providing 3-NDFL for tax compensation is unlimited.

Penalty for late filing of 3-NDFL

A fine for failure to submit a 3-NDFL with a minimum amount of 1 thousand rubles is most often received by beginning individual entrepreneurs, who believe that in the absence of income and a taxable base, there is no need to fill out unnecessary documents. This is wrong. Failure to submit even a zero declaration on time will result in a fine and possible further inspection.

Those who failed to submit 3-NDFL on time or evaded paying taxes will face penalties of up to 30% of the declared amount. The minimum fine is 1 thousand rubles.

In case of intentional tax evasion, criminal proceedings may be initiated. The limitation period in this case is determined by the Criminal Code.