New 3-NDFL declaration for 2022: sample filling, form and form in Excel (Excel)

Why do you need a 3-NDFL certificate?

Tax return 3-NDFL is a report that taxpayers fill out when they inform the tax service about their income. The document contains information about the profits received for the previous year.

The following are required to fill out and submit the 3-NDFL tax certificate:

1. Individual entrepreneurs.
2. Residents of the country engaged in private practice, including lawyers and notaries.
3. Tax residents of the Russian Federation who receive income abroad.
4. Individuals with whom employers pay under GPC agreements.
5. Citizens who rent out any property.
6. Freelancers or other workers who have not registered as self-employed and do not deduct taxes on their income.
7. Individuals who have won a lottery or received other types of non-salary profits.

If an individual entrepreneur did not conduct business during the reporting year, then he has the right to file a zero 3-NDFL tax file.

Anyone who submits a 3-NDFL return will be able to return part of the taxes previously allocated to the budget using tax deduction compensation. It can be reimbursed at the place of official work, for those who work for hire, or the amount can be transferred to a bank card.

Cash loan Home Credit Bank

A 3-NDFL certificate is sometimes asked at a bank from private lawyers, notaries or entrepreneurs, when applying for a credit card, installment card or for issuing a cash loan. In this case, the declaration serves as a document that confirms the solvency of the potential borrower. In order for the document to acquire legal force and the bank to be convinced of its authenticity, it must bear an electronic or wet seal of the tax authority.

Individuals who do not have any additional income other than earnings from their main employer do not file a 3-NDFL declaration. Taxes on their earnings are withheld and paid by the accounting department immediately after the salary is calculated. But if another type of income appears, for example, a car or an apartment is rented, you will have to independently inform the tax service about the money received and pay the tax.

3-NDFL in simple words

All about the 3-personal income tax declaration: short and clear

3-NDFL, first of all, is a declaration. Not a certificate, but a tax return.

Form 3-NDFL is approved every year by the relevant order of the Federal Tax Service of the Russian Federation (Federal Tax Service of the Russian Federation). Thus, the declaration forms differ from each other every year: sometimes slightly, sometimes obvious changes.

It is important to understand that the declaration for the year you have chosen is submitted to the tax office on the form that was in effect that year. For example, you want to file a 3rd personal income tax return for 2022. Then use the 2022 form to fill it out.

Currently, since 2022, the 3-NDFL form consists of 11 sheets. But this does not mean that they all have to be filled out. Only the sheets you need are filled out, depending on what you are preparing the declaration for.

According to the current tax legislation of the Russian Federation, there is a right, and there is also an obligation to file a declaration.

The 3rd personal income tax declaration is required to be completed in the following cases:

• when receiving income from the sale of movable or immovable property (depending on the period of ownership of the property);
• when receiving income from renting out property (including an apartment, a car);
• when receiving income from business activities;
• upon receipt of winnings or prizes, as well as any other income for which you are responsible for declaring them, as well as calculating tax and paying it to the budget.

It is important to note that salary income does not need to be declared. Your employer reports on them. A payroll accountant calculates your salary and withholds personal income tax from it to the budget. You receive income from which tax has already been withheld.

In the accounting department of the enterprise, you can request a Certificate in the form of 2-personal income tax. It reflects your income by month, as well as the amount of tax that your employer withheld from your salary and transferred to the budget.

The right to fill out a 3-NDFL declaration arises:

— when you want to receive so-called tax deductions, that is, return up to 13% of expenses for certain of your expenses or purchases.

In particular, we are talking about a refund of up to 13% of expenses when purchasing residential real estate, expenses for treatment or education, life insurance, contributions to a non-state pension fund, etc. In the declaration you indicate these expenses, and also indicate income from the 2-personal income tax certificate for the selected year. In any case, you can return no more per year than the figure in paragraph 5 of your 2nd personal income tax certificate “Amount of tax withheld.”

For example, if you bought an apartment for 1 million rubles, you have the right to return 13%, that is, 130,000, you filled out a declaration for 2022, and in the 2-personal income tax certificate the amount of tax withheld for 2022 is 45,000, then for 2022 you will receive from the tax account 45,000, and the remaining 85,000 will be transferred to the following years. In 2022, you also fill out a return for 2022 and continue to receive the deduction.

But not all expenses can be transferred this way: only when purchasing residential real estate. Other expenses for which you did not receive a full refund due to insufficient withholding tax “burn out” and are not carried forward to the next year.

An important point: for the selected year, you always fill out and submit one 3-personal income tax declaration; in it you must immediately indicate all the income that you want to declare and the expenses for which you want to receive a deduction - a tax refund.

If you forgot to reflect something and have already submitted a declaration, then you can fill out an Updated Declaration, which reflects everything that was previously reflected and that you forgot to indicate.

If you are required to submit a declaration, this must be done before April 30 of the current year for income for the previous year.

If you are filing a tax refund return, there is no deadline for filing during the year; you can submit it at any time during the current year.

Tax refund returns can be submitted for the last 3 years. For example, you received paid treatment in 2022 and only now learned about the possibility of a 13% refund. You can file a 2017 return in 2022 and get a tax refund on it.

When you can’t do without 3-NDFL

They submit a 3-NDFL report if the tax resident receives:

• remuneration from individual entrepreneurs and legal entities;
• gifts from individuals;
• profit from the sale of property for a certain period of ownership;
• other types of income.

The second purpose of filing a 3-NDFL declaration is to receive compensation through a deduction from previously paid income tax.

Incentives from legal entities and individual entrepreneurs

If the employer decides to congratulate the team on February 23, March 8, or the New Year, there is no need to report to each employee about the income received. Accounting will do this. Moreover, there is a limit up to which personal income tax is not withheld from premiums - 4 thousand rubles per year. Any gift given to employees in excess of the limit is subject to taxation.

But there are cases when a citizen will have to independently enter information about the income received into the declaration, for example, when participating in a lottery. The tax rate and reporting requirements differ and depend on who organized the drawing and who won. If a non-resident wins, the tax rate will be 30%. A citizen of the Russian Federation is required to pay 13% or 35%, the percentage depends on the organizer. If it is a government agency, a bookmaker's office, a casino - 13%, if a commercial company that conducts a drawing as an advertising campaign - 35%.

You will have to submit a profit report and pay tax on the amount received if you win more than 4 thousand rubles. You must independently report to the Federal Tax Service about all winnings from 4,000 to 15,000 rubles. It does not matter who issues the prize - the manufacturer, the state, the bookmaker's office or the totalizator. If the one-time winning is more than 15 thousand rubles, then the organizer of the drawing is obliged to report and transfer the tax.

If the gift is given to a company or individual entrepreneur who organized the promotion for advertising purposes, then 35% must be paid. But most often, an individual does not have to submit a declaration; this is undertaken by the organizer of the draw. He transfers the money to the budget himself and does not require tax compensation from the winner. If tax is still withheld from an individual for a prize, he must be notified of this in writing. The text of the letter from the draw organizer indicates the value of the prize and the amount of tax.

Tax deductions do not apply to lottery and gambling winnings.

Gifts from individuals

If the donor, an individual who is not a close relative, donates any property - an apartment or a car - he will have to pay tax. At the same time, donated amounts of money, regardless of size, are not subject to tax.

The tax office automatically receives information about the recipient of the gift when he registers the gifted property. To avoid becoming a violator who will be identified during a control check, fill out 3-NDFL and transfer the tax.

If you do not report your income to the Federal Tax Service and this becomes known to the tax service, you can lose much more. Intentional tax evasion will result in fines, penalties and even criminal liability.

Selling property before a certain date

When selling residential property that has been owned for less than 3 or 5 years, you must fill out a 3-NDFL certificate. Whether you have to pay tax or not depends on how much the property was sold for. If you sell for more than you bought, tax is required.

A three-year minimum period of ownership of property is established in cases where:

• a close relative formalized a donation or inherited property;
• the apartment was privatized;
• signed an annuity agreement with lifelong maintenance.

In all other cases, a period of 5 years applies.

When selling a car, the minimum ownership period is 3 years. If the period is shorter, you must pay tax.

Other receipts

Other types of income received that must be reported by filing a 3-NDFL declaration:

1. Renting out property. When receiving rental income, the property owner must issue a 3-NDFL certificate. He will pay a tax of 13% on the tenant's payment. The sum of all payments for the year is calculated.
2. Conducting consultations or teaching. This only applies to cases where consulting or teaching activities are carried out in addition to the main job.
3. Income from another country. When receiving money from foreign companies or individuals, you need to report this in the declaration and pay 13%.
4. Income from stocks, bonds or other types of investment activities, if reporting and tax withholding is not the responsibility of the broker.

Authors or heirs of copyrights to works of art, books, inventions, paintings also inform the tax service about the profits received. They also contribute 13% of their income to the country's budget.

Changes in the 3-NDFL declaration

The new form of tax return 3-NDFL and the format of electronic submission were approved by Order of the Federal Tax Service dated August 28, 2020 No. ED-7-11 / [email protected] , which is applied starting from the submission of tax reports for 2020.

Let us remind you that the declaration in form 3-NDFL must be submitted by individual entrepreneurs to OSNO, lawyers, notaries, mediators, and persons engaged in private practice. In addition, 3-NDFL is surrendered when receiving income from the sale of property or property rights, when receiving real estate or vehicles as a gift, as well as when receiving income in the form of winnings. In all of these cases, the 3-NDFL declaration must be submitted in 2022 using a new form.

The main changes in the new declaration were made to Section 1 “Information on the amounts of tax subject to payment (additional payment) to the budget/refund from the budget” of the declaration. Now it consists of two points:

• “Information on the amounts of tax subject to payment (surcharge) to the budget (except for the amounts of tax paid in accordance with paragraph 7 of Article 227 of the Tax Code of the Russian Federation) / refund from the budget” (hereinafter referred to as paragraph 1 of section 1);
• “Information on the amounts of tax (advance tax payment) paid in accordance with paragraph 7 of Article 227 of the Tax Code of the Russian Federation” (hereinafter referred to as paragraph 2 of section 1). Clause 2 of Section 1 is filled out by lawyers, notaries, mediators and other persons engaged in private practice (hereinafter referred to as individual entrepreneurs and persons engaged in private practice).

At the same time, a new appendix “Application for offset (refund) of the amount of overpaid personal income tax” was added to Section 1, and a separate calculation sheet was added to Appendix 3 “Calculation of advance payments paid in accordance with paragraph 7 of Article 227 of the Tax Code Russian Federation".

In addition, the field “Registered under No.” has now been removed from the title page, and in Appendix 4 indicator 090 has been added “Amount of financial assistance provided to students (cadets), graduate students, adjuncts, residents and assistant trainees (rub. kopecks).”

The procedure for filling out the 3-NDFL declaration has, by and large, not changed, but for individual entrepreneurs and individuals engaged in private practice, there are several nuances that must be taken into account when submitting reports.

Where to get a certificate

Employees are not required to fill out a 3-NDFL certificate. But if circumstances require it, and they have other income besides salary, then you can get a form to fill out a declaration from the accounting department at your place of work. At the same time, make sure that they provide you with an up-to-date form to fill out.

Since 2022, the 3-NDFL declaration form has been changed - it has become a little simpler. You can find forms to fill out on the official website of the Federal Tax Service. The forms can be downloaded for free. You can also contact the tax office in person. The employee will provide a form and sample to fill out.

3-NDFL declarations in two formats:

• 3-NDFL in pdf;
• 3-NDFL in xls.

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.

Sources:

• Tax Code of the Russian Federation
• Order of the Federal Tax Service dated August 28, 2020 No. ED-7-11/ [email protected]

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

What needs to be indicated in the declaration

Specialists in the tax service or on thematic forums can provide assistance when filling out the 3-NDFL declaration. Professional companies that prepare reports for taxpayers for the Federal Tax Service may require an additional fee for assistance. Declaration 3-NDFL contains detailed information:

• about the personal data of the taxpayer;
• from documents that indicate the presence of additional expenses and income;
• on the calculation of tax payments.

Some information is provided in the form of special codes. Their classification and meaning can be found in Appendix 2 to the order of the Federal Tax Service of Russia dated October 3, 2018 No. ММВ-7-11/ [email protected]

Changes in the income tax return from 01/01/2022

Despite the importance of the above changes in the procedure for calculating tax, they had virtually no effect on the form of the declaration.

Changes to the income tax return form and the procedure for filling it out, introduced by Federal Tax Service order No. ED-7-3/869 dated October 05, 2021, bring the form of the income tax report in line with other (earlier) changes:

• It is now possible to reflect the balances of unaccounted tax reductions to the federal budget and investment deductions. To do this, in Sect. D Appendix No. 7 to Sheet 02 added special lines;
• Appendix No. 2 to the declaration, which reflects information on income and expenses within the framework of agreements on the protection and promotion of capital investments, was divided into 2 sections - A and B. To reflect data in general under the agreement on the protection and promotion of capital investments and data on the subject of the Russian Federation, respectively ;
• Lines 035-037 were added to section A of Sheet 03 to reflect dividends to international holding companies.

Also, by tradition, changes in the declaration form entailed adjustments in the barcodes of the sheets.

Let us note once again that based on the results of 2022, you need to report on this form - as amended by order of the Federal Tax Service dated October 5, 2021 No. ED-7-3/869.

When to submit an income report

The deadline for filing a 3-NDFL declaration depends on the purpose:

Please note that even if you do not have to pay tax, you still need to report the funds received to the tax office. Otherwise, fines and penalties will follow.

To receive a tax deduction, it is necessary that the citizen who submits the declaration officially works and deducts taxes from wages. If personal income tax was not paid, then there is no way to return the money.

Documents required for filing a declaration

To submit a 3-NDFL certificate to receive compensation from previously paid tax, you will have to collect additional documents.

Depending on the type of deduction, different sets of papers will be needed. Most often they may request:

1. Applicant's passport.
2. Birth or adoption certificates.
3. Certificate of ownership of the property.
4. A mortgage agreement for the purchase of housing on a mortgage, a purchase and sale agreement or a contract for shared construction.
5. Receipts and checks confirming transactions.
6. Contract with an educational institution for a refund of tuition tax.
7. Agreement with a medical institution for tax refund for treatment.
8. Agreement on the purchase of securities upon return of the investment deduction.

You can clarify the specific list of documents for a specific deduction from tax officials.

Methods for submitting a 3-NDFL certificate

Tax return 3-NDFL can be submitted in two forms: electronic and paper. If you submit your return in person to the tax office, you will need a paper form. When submitting the declaration, the tax officer will check that it is filled out correctly and that all necessary data is available.

If you cannot contact the tax service in person , an authorized representative can do this for you. He must have a notarized power of attorney to represent interests. To save time, you can make an appointment with a tax officer through the government services portal.

You can send the declaration along with documents confirming the right to deduction by registered mail . Be sure to include a list of all attached documents. If the report is not accepted, a response letter will be sent with the reasons for the refusal. This method is convenient for those who do not live at the place of registration. You can also submit a 3-NDFL declaration in electronic format through the government services portal . But for this you must have a verified account and a strengthened qualified electronic signature.

Another option for submitting a 3-NDFL certificate in electronic format is through the Federal Tax Service website . Export the completed certificate form in xml format, sign electronically and send the declaration with scanned documents to the tax office.

You can also submit a 3-NDFL report through the MFC . But only in those regions of the Russian Federation that have entered into agreements with multifunctional centers for this type of information exchange.

Taxpayer liability

If there are significant amounts of income and evasion of tax on them, the recipient faces, among other things, criminal liability. Large tax debt:

• 900,000 rubles, if this amount is more than 10% of the taxes payable for 3 years;
• 2.7 million rubles, which are not tied to either years or interest.

The penalty for evasion is 100 thousand rubles, and in some cases imprisonment. If you pay fines, arrears and penalties voluntarily, you will be released from punishment. In a situation where personal income tax does not reach the criminal level, a fine of 40% of the amount is applied.

Responsibility for late submission of a 3-NDFL certificate or deliberate tax evasion occurs for individuals and individual entrepreneurs who are required to report on income received. Liability measures are defined in Article 119 of the Tax Code of the Russian Federation.

If you fail to submit earnings reports on time, you will also be fined. Its minimum amount is 1000 rubles. For late filing of the declaration, a fine will be imposed in the amount of 5-30% of the amount of unpaid tax, but not less than 1000 rubles. In addition, you will have to pay the tax itself.

For those who submit a declaration to receive part of the funds spent, there are no deadlines, and therefore there will be no liability for the absence of a document.

Useful links:

1. Appendix No. 2 to the order of the Federal Tax Service of Russia dated October 3, 2018 No. ММВ-7-11/ [email protected]
2. Article 119 of the Tax Code of the Russian Federation.
3. Letter of the Federal Tax Service of Russia dated April 10, 2020 N BS-4-11/ [email protected]

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about the author

Klavdiya Treskova is an expert in the field of financial literacy and investment. Higher education in economics. More than 15 years of experience in banking. He regularly improves his qualifications and takes courses in finance and investments, which is confirmed by certificates from the Bank of Russia, the Association for the Development of Financial Literacy, Netology and other educational platforms. Collaborates with Sravni.ru, Tinkoff Investments, GPB Investments and other financial publications. [email protected]

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Filling out a new simplified taxation system declaration

Let's start with the general requirements for filling out the new simplified taxation system declaration, which have remained virtually unchanged.

• You can fill out this report by hand, by printing the form, or directly on your computer. The second option is much more convenient, because if you make a mistake when filling it out manually, you will have to start all over again.
• The color of the ink when filling out the declaration can be black, blue or purple. If you are completing the report on a computer, use only Courier New font, 16 to 18 points in height.
• Free cells are filled with dashes, but this is not necessary when formatting on a computer.
• The amounts of income, expenses, tax base, insurance premiums are indicated in rubles; if necessary, these values ​​​​must be rounded.
• Blank pages will not be returned, so please number them correctly. Automatically, the page number appears only on the title page.
• The finished document must not be stitched or stapled, and the pages must not be wrinkled or bent.

First page

The first page is also called the title page; it is similar to all other reporting forms. To fill it out you need to know:

• TIN of an individual entrepreneur (individual entrepreneurs do not have a checkpoint);
• adjustment number (for the primary declaration, enter “0”);
• tax period code: if you submit a declaration for a calendar year, indicate “34”, when deregistering an individual entrepreneur during the year - “50”, if the right to the simplified tax system has been lost, then “96”;
• code of the taxpayer’s location: for individual entrepreneurs it is “120”, for an organization – “210”;
• Full name of the entrepreneur or full corporate name of the legal entity;
• contact phone number (without brackets, spaces, dashes).

The one who submits the declaration signs in the lower left part. This can be the entrepreneur himself, the director of an LLC or a representative (in this case, you must enter the details of the issued power of attorney).

Please note that individual entrepreneurs do not repeat their name in this block, but only sign it. The name fields are intended for the head of the organization or representative.

Now let’s look at each section of the new simplified tax system declaration 2022.

Section 1.1

This section is for the Income option only. If you are on the simplified tax system Income minus expenses, skip and move on to the next one.

The values ​​for this section are formed based on information from sections 2.1.1 and 2.1.2. It is there that the amounts of income received, insurance premiums and trading fees are indicated. And section 1.1 reflects only the amounts of taxes that must be transferred at the end of each reporting period.

In addition, the OKTMO code at the place of registration of the entrepreneur or location of the organization is indicated here. If the code has not changed during the year, it is entered only in line 010.

A special line 101 has appeared in the new simplified tax system declaration. This is necessary so that entrepreneurs who combined the simplified tax system with the special tax system, but lost the right to a patent, could offset part of the tax.

Section 1.2

This section is filled out by simplifiers using the “Income minus expenses” option. It is very similar to the previous section and is filled out in the same way. One of the features is a special line 120, which indicates the minimum tax (1% of income received excluding expenses).

Section 2.1.1

This and the next sections are needed only for the “Income” option.

First you need to select the attribute code for applying the tax rate:

• “1” - for income no more than 150 million rubles and number of employees no more than 100 people;
• “2” - for income up to 200 million rubles and/or number of employees no more than 130 people.

To calculate the tax on simplified tax system Income, the status of the employer is important. If an individual entrepreneur works on his own, he can reduce the calculated tax by the amount of the transferred contributions. But if there are employees, then the tax payment can be reduced by no more than 50%. Therefore, in field 102 it is important to note the presence or absence of personnel.

Below, for each reporting period, you must reflect the income received since the beginning of the year and the applied rate. With regard to the reduced tax rate, a new condition has appeared: now it is necessary to indicate the code for its justification. This is what line 124 is for.

The first part of the code is selected from Appendix 5 to the order of completion. In particular, for the “Income” option this value is 3462010 (except for the zero rate and the territory of Crimea). The second part is formed as follows: find the regional law that approved the reduced rate, and select the number of the corresponding article, its clause and subclause. Let's assume that the reduced rate is established by Article 3 (clause 2, subclause 7), then the second part of the code looks like this - 000300020007.

Lines 130-133 reflect the amounts of calculated advances and tax at the end of the year, and lines 140-143 reflect the transferred insurance premiums that reduce the tax payable. All calculations are checked using the formulas indicated below the lines.

Section 2.1.2

In 2022, the trading tax is paid only in Moscow, so the section is needed for those who trade in the capital. The Tax Code of the Russian Federation allows you to reduce the calculated tax not only on the transferred insurance premiums, but also on the amount of the paid trade tax. If you do not pay the trading fee, then skip this section.

Section 2.2

In this section, payers of the simplified tax system Income minus expenses show the income received, expenses and the tax base on an accrual basis from the beginning of the year.

If a reduced tax rate was applied, then, as in section 2.1.1, you must enter the attribute code. In this case, the first part of the code has the value 3462020 (except for laws on tax holidays and the Republic of Crimea), and the second is formed as described above - from the number of the article, paragraph and subparagraph of the regional law.

Section 3

This section of the new declaration is needed only for those who received targeted funding during the reporting year. Receipt codes are in Appendix 6; in addition, the date of receipt and the cost of each of them are indicated.

For more information on how to fill out a new declaration form under the simplified tax system when closing an individual entrepreneur, read this article.

Comments: 27

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Author of the article: Klavdiya Treskova

Consultant, author Popovich Anna

Financial author Olga Pikhotskaya

1. Hope
   12/06/2021 at 14:28 According to the will, 1/2 of the apartment was received from a relative of the deceased in September 2022, the second half of this apartment was received from a relative of the deceased in October 2022. The sale of the apartment was completed in November 2022. Do I need to pay sales tax and file personal income tax 3
   Reply ↓ Anna Popovich
   09.12.2021 at 00:29

   Dear Nadezhda, when you sell your inherited property, you will receive income that is subject to taxation according to the general rules. If the period of ownership of the apartment exceeds three years, you do not need to pay anything, but otherwise - 13% of the amount that exceeds 1 million rubles, taking into account the value of the share inherited in 2020.

   Reply ↓

2. Irina
   02/27/2022 at 02:23

   You do not pay sales tax. 1/2 was received under a will in 2018 from a relative, the second half is an increase in the share as a whole to the one you had in 2022. Therefore, when selling the entire apartment in November 2021, you do not pay tax. Just be sure, when submitting the declaration, to attach an extract from the Unified State Register of Real Estate from 2022, a will, thereby showing that you have the right of ownership since 2018. Three years have passed.

   Reply ↓