How to fill out 3-NDFL online in 2021

Only citizens of the Russian Federation who pay personal income tax (NDFL) at a rate of 13% can claim a tax deduction. To receive a deduction, you need to submit a declaration in form 3-NDFL. This can be done in several ways.

1. In your Personal Account on the tax website.

2. Through the “Declaration” program. You need to download and install it on your computer. Instructions for installing the program are also available on the tax website, and instructions for filling out are even available in video format.

3. On paper. The form with the declaration form can be downloaded from the tax website and filled out by hand in capital block letters. Examples of filling out are also available on the website. The completed declaration must be brought to the Federal Tax Service office at your place of residence or stay or to the MFC. But keep in mind that from March 30 to April 30, 2021, all branches of the Federal Tax Service will be closed.

We will analyze in detail the first method: filing a declaration through your Personal Account on the Federal Tax Service website.

Read on topic: Instructions: what is a tax deduction and how to get it

Who is required to fill out and submit the 3-NDFL declaration

The responsibilities for filling out and submitting the 3-NDFL declaration in 2021 are not assigned to all individuals, but only to those who:

engaged in entrepreneurial activity in 2021;
received income from which personal income tax was not withheld by the tax agent;
sold his property - an apartment or a car;
won the lottery.

Other cases of mandatory reporting are listed in Art. 228 Tax Code of the Russian Federation.

Individuals claiming property, social and other deductions can also fill out a declaration and send it to the tax authorities, but on a voluntary basis.

Note! For reporting for 2021, Form 3-NDFL must be completed on an updated form, approved. by order of the Federal Tax Service dated August 28, 2020 No. ED-7-11/ [email protected]

ConsultantPlus experts told us what has changed in the form. Get free demo access to K+ and go to the Review Material to find out all the details of the innovations.

A declaration can be submitted to the Federal Tax Service:

On paper (the form is filled out manually or using a PC and then printed on a printer):

personally;
through a representative (in this case, you will need a power of attorney to represent the interests of the taxpayer);
Russian Post (with a description of the attachment).

In electronic form via telecommunication channels, for example through the taxpayer’s personal account (PA) on the Federal Tax Service website.

We will find out further how to fill out 3-NDFL online in LC.

What programs are there for filling out 3-NDFL online and where to download them

Various websites on the Internet offer users to fill out the 3-NDFL declaration online and help with sending it to the inspectorate. However, trust only proven programs and sites.

On the official website of the Federal Tax Service, you can download the “Declaration 2020” program to fill out 3-NDFL in 2021. With its help, data from documents is entered, after which it automatically calculates all the required values, checks the correct application of deductions and the tax amount. In this program, the declaration is generated in the required format for submission to the tax authority or printed for paper version.

As we noted above, it is also possible to issue a report in the Personal Account on the Federal Tax Service website or through Gosuslugi. Here you can upload an electronic version of the report, filled out in other programs, for example in the same “Declaration”, or you can enter data online directly into your personal account, and then create a document there for sending and send it to controllers.

Filling out 3-NDFL online: example

The following sections of the declaration must be completed and submitted:

title page;
section 1;
section 2.

Everything else is completed if the data is available, because, as we have already said, the declaration is submitted for a variety of reasons and for each of them it is necessary to fill out the corresponding parts of the report.

Based on the example, we will fill out the 3-NDFL declaration in the personal account of the taxpayer registered on the State Services website.

Fedotov A.A. On January 23, 2021, he sold the apartment to Semenov B.B. for 3.5 million rubles. The cadastral value of the apartment is estimated at 5.2 million rubles. The apartment was bought by Fedotov in August 2021 for 3.3 million rubles. Since the property ownership period of 5 years has not been exceeded, the seller will have to submit a 3-NDFL declaration to the tax authorities and pay tax.

Fedotov decided to fill out the declaration and submit it through the taxpayer’s personal account on the Federal Tax Service website. Let's help him with this.

When can I apply for a deduction?

If you purchase an apartment in a new building, the year for which you can apply for a tax deduction is the year of signing the acceptance certificate for the transfer of housing.

For example, the DDU was issued in 2021, the construction of the house was completed in 2019, and during the same period the apartment acceptance certificate was signed: you can apply for the deduction starting in 2020.

If the apartment was purchased on the secondary market (in a finished house) under a purchase and sale or exchange agreement, then the year for which an application can be submitted is the year of registration of ownership.

For example, the contract was signed in 2019 and the buyer’s property rights were registered in the same calendar period: you can apply for the deduction starting in 2021.

An application for a tax refund must be submitted within 3 years after the end of the year for which the deduction is issued.

Filling out 3-NDFL in the taxpayer’s personal account program

Fedotov A.A. logged into the taxpayer’s personal account through the State Services website. He logged in to it in advance and confirmed his identity at the nearest MFC.

The title book contains information about the individual; it will be filled in automatically based on the account information on the State Services. Fedotov needs to select an inspection code, a year, and when he reports for this year; indicate that he is a resident and a taxpayer.

To fill out information about income, Fedotov will indicate the sale price of the apartment, as well as its cadastral value. The program will compare the full sales value and the cadastral value, taking into account a reduction factor of 0.7, and based on this information, fill out the calculation in Appendix 1. As income, Fedotov will select the cadastral value multiplied by 0.7 (5.2 × 0.7 = 3 .64 million rubles), since this figure is higher than the sales price of 3.5 million.

The figure is 3.64 million rubles. transferred to Appendix 1.

Fedotov’s expenses include the purchase price of the apartment, since he kept all the documents confirming its purchase. The value is 3.3 million rubles. the program will display in Appendix 2.

For Appendix 1, you need to fill out information about the source of income, i.e. about Semenov B.B.

List of documents for property deduction for refund

To successfully submit an official application for a refund for the purchase of an apartment, you will need to carefully prepare the following list of documents:

An official certificate that will confirm the fact of ownership of the purchased property.
Documents ready to confirm the fact of the transaction for the purchase of an apartment, which are written confirmation of the completed transaction.
An act recording the fact of acceptance and transfer of the purchased apartment.
A copy of the passport of a citizen of the Russian Federation.
Certificate 2-NDFL about income.
Certificate of income of an individual, form 2-NDFL: form, sample filling.
An application that is a request for a refund on a deduction.
Application to the tax office for a deduction when purchasing an apartment: form, sample.
Data indicating the recipient's current account.

Tax calculation and submission of declaration

So, all the data for calculating the tax has been entered. The program automatically displays the result and shows that the tax payable is 44.2 thousand rubles.

This amount is displayed:

in section 2, which provides the calculation of tax based on income from Appendix 1 and expenses/deductions from Appendix 6;
Section 1, which contains information about the BCC, OKTMO and the amount of tax payable to the budget.

The declaration has been generated, now it needs to be saved.

The saved version can be printed in .pdf format, or you can send it to the tax office without printing it.

To send the report, it is signed with a non-qualified signature by entering a password.

Filling out a report online has its advantages: you don’t need to think about which line of the declaration this or that indicator belongs to - the program itself fills it out line by line, based on the data entered by the taxpayer.

Step-by-step guide on how to correctly fill out a tax return for 3 years

You can fill out this declaration:

manually;
online on a special resource on the Internet;
using specialized computer programs.

Corrections in the finished document are not allowed . You should also not staple the sheets together, as this may interfere with the ability to read the barcode that is necessarily present on this document.

All amounts are indicated exclusively in Russian rubles . Values less than 50 kopecks are reduced to the nearest whole ruble. If the amount indicator contains more than 50 kopecks, the value is rounded up to the whole ruble. All expenses must be supported by attached documents.

Sheets can only be printed on one side . Only those columns that need to be completed for tax deduction are filled in.

You can fill out fields manually only with blue or black ink . You will need to carefully fill in the text values in block or capital letters. In this case, you need to start filling from the left cell and move only to the right. If there is no data that needs to be entered in a required field, a dash is placed.

When filling out without using a special program on a computer, the numerical indicators are aligned to the last, right-hand line. In this case, there is no need to put dashes in “empty” columns . Use Courier New font with character height 16 or 18.

The declaration is prepared in 2 copies. One is handed over to the tax office, the second with the obligatory mark of the tax inspector remains with the taxpayer. Each page of each copy, in person or by mail, must be endorsed with the personal signature of the applicant, or by a notary.

You will definitely need to fill out the Title Page, First and Second Sections. The rest will need to be filled out if necessary.

Here you can download a sample of filling out the 3-NDFL declaration.

Results

Declaration 3-NDFL must be submitted by persons conducting business activities, receiving income from which the tax agent does not withhold tax, who sold their property during the reporting year, and in other cases. Those who want to exercise the right to deduct certain expenses, such as treatment, education, purchasing housing, etc., can voluntarily submit a declaration.

The declaration is submitted on paper or electronically. Above, we explained with examples how 3-NDFL is filled out online in the taxpayer’s Personal Account. Also, to fill out 3-NDFL, you can download the “Declaration” program from the official website of the Federal Tax Service.

Sources: Tax Code of the Russian Federation

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How much money will I get back if I receive a tax deduction?

The expenses taken into account when calculating the property tax deduction may include:

- expenses for the purchase of an apartment (share in it), - for repayment of interest on a mortgage issued for the purchase of an apartment (including refinanced loans), - for the purchase of finishing materials and payment for work related to finishing the apartment, including the development of design and estimate documentation for such works.

Other expenses cannot be taken into account as part of the property deduction, including those related to the redevelopment/reconstruction of premises, the purchase of plumbing and other equipment, registration of transactions, etc.

The maximum amount of expenses for the purchase of real estate from which a tax deduction will be calculated is 2,000,000 rubles

.
That is, the amount that can be compensated will be 260,000 rubles.
The maximum amount of expenses for the purchase of housing when repaying interest on targeted loans (credits) is 3,000,000 rubles