How to fill out the 3-NDFL declaration for property deduction: step-by-step instructions

Manually

There are two ways. The first is to print the form and enter the data in the boxes by hand. The second is to fill it out on your computer in PDF or Excel format and then print it out.

In any case, follow the rules:

1. Write with a blue or black pen.
2. Print the document on one side of the sheet.
3. Do not staple the sheets together to avoid damaging the barcode.
4. When writing by hand, fill in the fields from left to right. If there are empty cells left, you need to put dashes. For example, the column “OKTMO code” has 11 cells. We enter the eight-digit code, for example like this: “45380000—”
5. If filling out on a computer, align to the right. There is no need to put dashes. Use Courier New font size 16-18.
6. You cannot correct, cross out or cover up.
7. Each page must be signed. To do this, at the bottom there is a field “I confirm the accuracy and completeness of the information indicated on this page.”
8. If the declaration is submitted by your representative, please include a notarized copy of the power of attorney in the package of documents.
9. The personal income tax amount is indicated in full rubles. Kopecks are rounded (up to 50 - down, equal to or more than 50 - up).
10. Convert income in foreign currency into rubles at the Central Bank exchange rate on the date of receipt.
11. In a special field you need to enter page numbering. The cell contains 3 cells. For example, 003 or 011.

"Declaration" program

You can fill out 3NDFL using the “Declaration” program developed by the tax service. The program will tell you which fields need to be filled in. If you want to fill out a declaration this way, download and install the Declaration program on your computer.

You will see 7 tabs in the program, but not all of them are active. As they fill up, they are unlocked. First, you need to select the “3NDFL” filling option. Next, move in order through the tabs: “Setting conditions”, “Information about the declarant”, “Income received in the Russian Federation”, “Deductions - property deductions”, “Tax credit/refund”.

After entering all the data, click on the “Check” button. The program will show you what data you forgot to enter. Correct the errors and save the document in xml format if you are going to submit the declaration electronically, or print it in two copies if you will submit the declaration to the Federal Tax Service in paper form.

You can download the program on the official website of the tax inspectorate nalog.gov.ru

What is 3-NDFL

This is the main personal income tax return.
It is filled out and submitted by all individuals who work officially and pay tax - from 9% to 35% of any income. The declaration confirms the legality of the income received and the payment of taxes on it. The procedure for submitting a 3-NDFL tax return is determined by Articles 227.1, 228, 229 of the Tax Code.

According to the law, the following must submit a tax return:

• Individual entrepreneurs on the main tax system, notaries and lawyers
• Persons who received income abroad
• Persons who received income from the sale of a car or real estate, renting out a home, or winning the lottery - these and some other types of income are also taxed

These people are required to submit a declaration by April 30 of the year following the year in which the income was received. It is transferred to the tax office at the place of registration of the citizen in person or by mail in a valuable letter with a list of the contents. It can also be submitted electronically via the Internet. In other situations, an ordinary person does not need to take it. However, he can get tax deductions with it. You will learn more about them below.

Features of filling out 3-NDFL for property deduction

For a property deduction, you will need to fill out the Title Page, Section 1, Appendix to Section 1, Section 2, as well as Appendices 1 and 7. The remaining sections and appendices are filled out if necessary.

If your annual income is less than 2 million rubles. per year, the deduction will be carried forward to the next tax period. In this case, you will have to fill out a return for the second and third years until you receive the full amount. If the value of the property is less than 2 million rubles, the right to receive the remainder of the deduction is reserved for future purchases.

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.

Deduction for sellers of long-term securities traded on the Ordinary Securities Market in the amount of a positive financial result

This deduction category assumes that:

1. Income from the sale of the following types of securities is taken into account:
2. securities admitted to trading by a Russian trade organizer on the securities market, including the stock exchange;
3. investment units of open-end mutual investment funds managed by Russian management companies.
4. There is a maximum deduction amount in the tax period in the amount of no more than 3,000,000 rubles multiplied by the number of years of ownership.
5. The documents were owned for at least three years.
6. The securities were not placed on the IIS.
7. The deduction can be obtained both by submitting a tax return and when calculating and withholding tax by a tax agent.

Deduction for the amount of funds deposited into an individual investment account

Features of the deduction:

1. The amount of the deduction is equal to the amount of money contributed to the IIS during the tax period, but not more than 400,000 rubles.
2. The deduction is provided only upon submission of a tax return completed on the basis of supporting documents on depositing funds into an IIS.
3. The individual investment account must be the only one.

Deduction for the amount of positive financial results obtained from transactions accounted for on the IIS

This type of deduction has the following specifics:

1. Provided at the end of the contract for maintaining an IIS, if the period of holding the account is at least three years.
2. The use of a deduction is possible only if during the entire period of maintaining the account no deduction was used for the amount of funds deposited into the IIS.
3. The deduction can be obtained both by submitting a tax return and when calculating and withholding tax by a tax agent.

The tax agent has the right to apply such a deduction in relation to the taxpayer only if the individual submits a certificate from the tax authority stating that the individual individual investment account was opened within the specified period, and also that the deduction for the amount of funds deposited into the investment account was not used.

Title page design

To fill out the title page, you will need a passport or other identification document.

On the title page you need to fill out:

1. Correction number. If you are filling out for the first time, enter zero. If the tax office returned the document for revision, indicate which account it is a refund.
2. Taxable period. We write "34". This means that the period is equal to a calendar year.
3. Reporting year – 2022.
4. Tax authority code. Where you are sending the documents. These are 4 numbers that can be found on the Federal Tax Service website, service “Address and payment details of your inspection”: .
5. Code of the country. For Russia – 643.
6. Taxpayer category code. 760 – for an individual wishing to receive a tax deduction.
7. Write your full name and date of birth as indicated in your passport.
8. Document code. For a Russian passport – 21.
9. Series and passport number. Copy the data from your passport. If the TIN is indicated, then the passport data may not be indicated.
10. Taxpayer status code. 1 – taxpayer, if you submit the declaration in person, 2 – your representative by notarized power of attorney.
11. Phone number.
12. The number of declaration sheets and the number of sheets of the package of documents.
13. In the field “I confirm the accuracy and completeness of the information specified on this page,” you must put your signature and date. If a legal representative is filing, please indicate his full name.

How to fill out 3-NDFL

There are several ways to fill out the declaration:

• Independently according to the form established by the Federal Tax Service. You will have to collect all the necessary information yourself. You also need to be careful: if you fill it out yourself, you risk making mistakes. Then she won't be accepted
• Using the program , which can be downloaded on the Federal Tax Service website. The program automatically checks your data and generates a declaration file based on it. It can be printed or sent to the Federal Tax Service electronically.
• Using the online service in the taxpayer’s personal account, the filling procedure is the same as through the program. The completed declaration can be immediately sent to the Federal Tax Service in electronic form.
• In a specialized company. There are various services, including online, that help you fill out the declaration. For example, Sberbank has such a service. They will help you not only prepare 3-NDFL, but also apply for tax deductions. However, the services of such services are most often paid.

We recommend the first method. Then you will know exactly what information you are entering and will save on additional services. You will also receive an up-to-date form—the autofill software is slow to update.

We advise you to complete a few trial returns. This way you will get the hang of it and avoid future mistakes.

Appendix to Section 1. Application for tax offset (refund)

Fill out the Return Application:

1. Line 095. Indicate the application number 1. If you have several employers, then fill out several applications (Appendices to Section 1).
2. Line 100. Indicate the amount of tax to be refunded from Section 1
3. Line 110. Specify KBK 18210102010011000110
4. Line 120. OKTMO code from Section 1
5. Line 130. Tax period GD.00.2021
6. Line 140. Name of the bank where you have a current account
7. Line 150. Bank BIC
8. Line 160. Enter account code 02
9. Line 170. Enter the 20-digit current account number
10. Line 180. Enter your full name

Second section

Here you calculate the amount of tax that will be returned to your account.
Fill out in order:

1. Line 001. Enter the code for the type of income - 10. (If you are contributing income under an employment contract (official employment), enter code 10). Other income codes can be viewed
2. Line 010 – annual income. You need to calculate using the formula: line 070 of application 1 + line 070 of application 2 + line 050 of application 3 + line 220 of application 5.
3. Line 020 – the total amount of income that is not taxed. If there are any, move from line 120 of Appendix 4.
4. Line 030. Line 010 – 020.
5. Line 040 – deduction amount. Add the rows of Appendix 7: 120, 130, 150 and 160.
6. Line 050. These are losses on transactions with securities (Appendix 8 line 040 + 050). If there were no such operations, set it to 0.
7. Line 060. Tax base. It is calculated as follows: lines 030 + 051 – 040 – 050. If the value is negative or zero, put 0.
8. Line 070. We count 060*13.
9. Line 080. Move line 080 of application 1.
10. Up to line 150, indicate taxes paid in different cases. If there were none, we put 0 everywhere.
11. Line 160. The amount that will be returned to you. We count using the formula: lines 080 + 090 + 100 + 110 + 120 + 130 – 070.

Examples of completed declarations

Below we provide examples of completed 3-NDFL declarations for processing the most popular tax deductions.

For education

The education tax deduction will help you recoup some of your education expenses—yours, your child’s, or your brother’s or sister’s. It refers to social services and applies to almost any educational service - from studying at a university to advanced training courses. To obtain it, you need documents confirming the fact of completion of the curriculum and payment for educational src=”https://VseZaimyOnline.ru/images/reviews/ndfl2021-aktual1.png” class=”aligncenter” width=”825″ height=”1073″[ /img]

For treatment

The tax deduction for treatment also applies to social benefits. It will help you recoup some of your medical expenses and medications. To complete it, you will need documents confirming the provision of services, stamped prescriptions and documents confirming payment.

Charitable

The charitable tax deduction returns a portion of the money you spent on charitable contributions to organizations and foundations. Like the previous two, it is social. An important condition is that these contributions should not be non-commercial in nature. To receive, you need documents confirming the provision of charity.

For insurance

A tax deduction for insurance will help recoup the cost of premiums for voluntary life insurance programs. To do this, the insurance contract must be issued for a period of at least five years. In addition to the contract itself, for registration you will need

Pension

The tax deduction for pension contributions returns expenses for the funded part of the pension. It applies to contributions under non-state pension agreements and voluntary pension insurance. To register, you need an agreement with a non-state pension fund or an insurance company, and documents confirming the payment of contributions.

For the purchase of housing

A property tax deduction will help return part of the costs of purchasing or building housing - an apartment, house, room, land, cottage and others. It can also be obtained when purchasing real estate with a mortgage. For registration, you will need documents on property and payment of expenses, and for a mortgage - a loan agreement.

Investment

The investment tax deduction applies to transactions with securities and individual investment accounts. An important limitation: for an investment account, you can only issue one type of deduction - for deposited money or for transactions with money. To obtain, you need documents confirming the availability of securities or individual investment insurance with the borrower and the conduct of transactions with them.

Annex 1

In the application you need to indicate the income that you received during the reporting period from Russian employers.
If you received income from foreign companies, you need to fill out Appendix 2. If there are several sources of income (for example, you changed jobs), fill out a separate application for each. To complete the application, you will need a certificate of income from your place of work in form 2-NDFL. The TIN, KPP, OKTMO of the employer are indicated in this certificate. What you need to fill out:

1. Line 010 – code of the type of income. If you are contributing income under an employment contract (official employment), enter code 10.
2. Line 020. Tax rate. For individuals 13%, unless otherwise provided by the tax code.
3. Line 030. TIN of the organization that pays your salary.
4. Line 040. Employer checkpoint.
5. Line 050. Code according to OKTMO employer from certificate 2-NDFL.
6. Line 060. Name of organization.
7. Line 070. Amount of income for the year.
8. Line 080. Amount of tax withheld for the year.

Appendix 7

This is a property deduction calculation.
If you purchased several residential properties, then for each property you need to fill out a separate application. Then lines 100 – 180 are filled in only on the last sheet. Fill in the lines:

1. Line 010. Property code. 01 – house, 02 – apartment, 03 – room. Full list here:
2. Line 020. Taxpayer attribute code. Owners indicate code 01.
3. Line 030. Filled in if code 1 or 7 is indicated in line 010 (house or house with a plot). We put 1 for the construction of a new house and 2 for the purchase of a finished one.
4. Line 031 and 032. In line 031, indicate which of the number codes listed on the form is known to you. On line 032 write the number itself.
5. Line 033. Do not fill out this line if you wrote down the object number in line 032. If there is no number, write down the location of the object.
6. Line 040. Date of execution of the act of acceptance/transfer of the apartment, if new construction.
7. Line 050. Date of registration of ownership of a house or apartment, if purchased under a sales contract.
8. Line 060. If you are filing a deduction for a land plot, indicate the date of registration of ownership of this plot.
9. Line 070. If the property is shared, indicate the share in ownership. If you are one owner, enter the fraction 1/1.
10. Line 080: The amount you paid for the property under the contract, up to the maximum deduction you are entitled to. This value is equal to 2 million rubles. For example, if an apartment costs 2.5 million rubles, indicate the maximum allowable 2 million rubles. If the apartment costs 1.2 million rubles, write the amount under the contract - 1.2 million rubles.
11. Line 090. If the property was purchased with a mortgage, indicate here the amount of interest paid, but not more than the maximum allowable deduction for interest (3 million rubles).
12. Line 100. Amount of previously used tax deduction.
13. Line 110. The amount of the previously used tax deduction for interest.
14. Line 120. The amount of the deduction that your employer provided to you based on the notice from the Federal Tax Service. To be completed if you contacted the tax office to receive payment through your employer.
15. Line 130. Interest deduction amount if you applied for payment through your employer.
16. Line 140. Calculation of the tax base minus deductions already provided. We calculate using the formula: value of line 110 – line 150 of application 3 – 060 of application 3 – 120 of application 4 – 070, 181, 200 and 210 of application 5 – 160 of application 6 – 120 and 130 of application 7 – 040, 052, 060, 070 of application 8 .
17. Line 150. The amount of property deduction that will be used in the current year. Must not exceed line value 140.
18. Line 160. The amount of interest deduction that will be used in the current year. Should not exceed the difference between lines 140 and 150.
19. Line 170. The deduction amount that will carry over to the next year. We count using the formula: line 080 – lines 100, 120 and 150.
20. Line 180. The amount of the interest deduction that will carry over to the next year.

Fill out the declaration calmly and carefully, avoiding mistakes.