How to correctly fill out and submit the 4-NDFL declaration

One of the integral elements of the OSN is the estimated income of an individual entrepreneur. Based on this information, the Federal Tax Service Inspectorate calculates the amount of advance payments required to be paid by individual entrepreneurs under this taxation system. In accordance with the Tax Code of the Russian Federation, an individual entrepreneur must independently calculate the expected income, enter the obtained data into Form 4-NDFL and submit it to the Federal Tax Service.

From our material today, the reader will learn about the rules for filling out this document, deadlines for its submission, and other important issues. At the bottom of the page you can find 4-NDFL 2022 and a sample of how to fill it out.

Essence of the report

Form 4-NDFL is required to be submitted by individual entrepreneurs using SOS. Of all tax returns, the 4-NDFL declaration is the smallest in volume, only one page. The declaration is submitted after receiving the first income of the year. In the document, the individual entrepreneur must indicate the income he plans to receive during the current year. Subsequently, based on these data, the Federal Tax Service Inspectorate calculates the amount of quarterly advance payments for personal income tax and sends them to the entrepreneur.

If in the future the actual income turns out to be more than 50% more or less than the income indicated in 4-NDFL, it is necessary to send a new form to the Federal Tax Service to adjust the amount of advance payments.

At the end of the year, the individual entrepreneur must submit a report on the OSN in form 3-NDFL.

Updated 4-NDFL declaration 2022

The declaration is drawn up according to a unified template, which is given in the order of the Federal Tax Service dated December 27, 2010 No. MMV-7-3 / [email protected] Form 4-NDFL 2022 updated - changes were made by order dated January 9, 2019 No. MMV-7 -11/ [email protected]

What were the amendments:

• the numeric combination of the barcode of the form has changed (it was 0340 5017, now it is 0340 6014);
• attention is focused on the fact that the seal is an optional element and is placed only if it is available;
• in 4-NDFL for 2022, when submitting a report by a representative of the taxpayer, you must indicate in one field the name and details of the document that gives authority to submit the declaration.

The amendments entailed the need to change the procedure for filling out the declaration and the format for its presentation. The updated report template and rules for its execution will become valid from April 5, 2019.

Deadlines for submitting 4-NDFL in 2022

In accordance with paragraph 7 of Art. 227 of the Tax Code of the Russian Federation, the report must be submitted no later than five working days after the end of the month in which the first income of the year was received. This rule applies to newly registered individual entrepreneurs. It doesn’t matter on what date the individual entrepreneur was registered; When filing 4-NDFL, you must start from the month you received your first income.

For example: an individual entrepreneur was registered with the Federal Tax Service on March 20, 2022, and the individual entrepreneur received his first income on October 4, 2022. It is from the last day of October that you need to calculate 5 working days and submit the 4-NDFL declaration no later than the 5th day. For individual entrepreneurs who have been engaged in entrepreneurial activity for more than a year, the Tax Code of the Russian Federation does not provide for exact deadlines.

Letter of the Federal Tax Service of the Russian Federation No. 04-2-02/685 dated November 14, 2006 contains a recommendation to submit 4-NDFL simultaneously with the 3-NDFL report. Those. until 30.04 of the year following the reporting year.

The legislation does not provide any deadlines for submitting an updated declaration

.

Attention should be paid to the situation when an individual entrepreneur did not submit an application for the application of the simplified tax system and applied UTII, and then, after a period of time, implemented another type of activity that does not fall under UTII. In this case, the new type of activity will be taken into account as income on OSNO. Therefore, an individual entrepreneur is obliged to submit a 4-NDFL declaration on time according to the general rule described above.

Responsibility for late submission of the report

If the report is not submitted on time, the individual entrepreneur may be fined 200 rubles, in accordance with Art. 126 of the Tax Code of the Russian Federation.

There are known cases of bringing entrepreneurs to administrative liability under Art. 119 of the Tax Code of the Russian Federation. But such actions by the Federal Tax Service are unlawful, since 4-NDFL contains information about estimated income, the imposition of a fine on which is illegal. In such a situation, such actions of the Federal Tax Service as blocking a current account are also unlawful.

Therefore, fines based on estimated income can be appealed through a pre-trial audit. To do this, a complaint is filed with the Federal Tax Service and the Federal Tax Service.

How to fill out 4-NDFL - step-by-step instructions

So, if you have already downloaded the declaration form, you will see that there is only one sheet, and there is no difficulty in filling it out yourself. What are we filling in?

• We put our TIN in the header of the form;
• We put the correction number: if we submit the primary declaration, then we put “0—”, if we correct previously submitted information due to its change by more than 50%, then we put “1—”, ..., “3—”, etc. ;
• In the boxes for the tax period we put the year (the year in which the first income was received);
• We indicate our tax office code and taxpayer type code (for individual entrepreneurs it is “720”, for notaries, heads of peasant farms, etc. - see the Order of the Federal Tax Service approving the form itself, all this information is there);
• We fill in the OKTMO code (according to the place of residence of the entrepreneur);
• We fill in the full name of the individual entrepreneur according to the passport;
• Indicate your contact phone number;
• In the only line 010 we write down the calculated estimated income;
• We put the number of sheets in the attachment if you have any attachments to the declaration (most often, this is a power of attorney if the report is submitted through a representative).

That’s all, the lower parts of the form are filled out as standard: the left one is for the individual entrepreneur himself or the representative confirming the data, the right one is for the tax authority representative.

How is the declaration submitted?

The report in form 4-NDFL must be submitted to the Federal Tax Service at the place of registration of the entrepreneur. You can do this in one of three ways. Namely:

In electronic form through electronic document management operators or through the official website of the Federal Tax Service.

In paper form in person or through a representative. In this case, two copies must be submitted to the Federal Tax Service. One will be submitted to the tax service, the second with an acceptance stamp will be returned to the entrepreneur as proof of his submission of this declaration. If the report is submitted by a representative, a power of attorney must be issued for it by a notary.

A valuable letter with an inventory of the contents by Russian post. The description of the attachment must indicate the declaration being sent. The inventory, as well as the payment receipt, must be kept. The date on the receipt is considered the date the document was submitted to the Federal Tax Service.

Due dates

The legislation establishes certain time frames within which all forms must be submitted, including the 4-NDFL declaration 2016. Those who submit the declaration - namely individual entrepreneurs - must draw up the document within a certain time frame; As a rule, there are no difficulties with this. The report is provided within the following deadlines:

• The completed form for new entrepreneurs is submitted within five days of the month following the month in which the first profit was received.
• Existing individual entrepreneurs file a declaration after an increase or decrease in profits. This usually happens at the beginning of the next tax period.

Rules for filling out 4-NDFL

Official instructions for filling out the report are available for download using the button below:

The following are the basic rules for filling out the document:

• the report can be completed on a computer and printed or completed by hand;
• when filling out on a computer, the data is entered in capital letters in Courier New font size 16-18;
• when filling out by hand, the data must be entered in capital block letters;
• You can fill out the report by hand using a pen with blue or black ink;
• When filling out a document on a computer, the data must be aligned to the right;
• a dash is placed in unfilled report cells;
• It is not allowed to make corrections, use putties or staple the report sheets.

Calculation of estimated income

To complete the report in question, you must calculate your estimated annual income. The calculation principles for individual entrepreneurs who have been doing business for more than a year and for newly registered individual entrepreneurs may differ:

1. Newly registered individual entrepreneurs are calculated based on the amount of income received in the first month after registration.

2. If an individual entrepreneur has been engaged in entrepreneurial activity for more than a year , then the amount of income recorded in the 3-NDFL report for the previous year can be used as the estimated income.

In each case there are nuances.

Newly registered individual entrepreneurs

In this case, the report includes information about the income received during the first month. The calculation is quite simple.

Example. A.I. Ivanov registered as an individual entrepreneur on January 15, 2018. The entrepreneur received his first income on March 25, 2018. The amount of his income for this month (minus expenses) amounted to 100,000 rubles. To get the amount of estimated annual income, you need to multiply 100,000 rubles by the number of months remaining in the year:

100,000 rubles X 10 months = 1,000,000 rubles.

Individual entrepreneurs who have been operating for several years

If a person has been engaged in entrepreneurial activity for more than a year, then the amount recorded in the 3-NDFL report for the previous year can be taken as the estimated annual income.

If, in the opinion of the individual entrepreneur, his income this year will be less than last year, he has the right to indicate the amount he considers necessary.

At the same time, according to the letter of the Ministry of Finance of the Russian Federation dated 01.04.08 No. 03-04-07-01/47, if the amount of expected income in 4-NDFL differs from the amount in 3-NDFL by less than 50%, the Federal Tax Service will calculate advance payments based on 3-NDFL for last year.

Procedure for filling out the declaration

To register 4-NDFL, there is a form established by law in which all the necessary data is entered. The declaration form is very simple, filling it out should not cause problems. To avoid errors when filling out, it is advisable to study samples of the completed form in advance - they are usually placed on the appropriate stands at the tax office.

The 4-NDFL declaration is drawn up according to standard rules:

• The TIN number is indicated at the top of the form.
• The adjustment number is entered at the top of the 4-NDFL form. Who submits the declaration for the first time, Fr.
• Tax period is the date after which the individual entrepreneur plans to receive the specified income.
• The tax service department number is indicated in the “provided to the tax authority” field.
• OKTMO code.

When filling out a declaration, an individual entrepreneur indicates his personal information, passport data and the amount of income that is planned to be received by the next tax period. The amount is calculated by the entrepreneur independently without providing third-party documents confirming the likelihood of receiving it.

New self-employed entrepreneurs can calculate their likely income based on the revenue received in the first month of operation.

For those individual entrepreneurs who have been working for a long time, it is advised to calculate the estimated income based on the amount indicated in the 3-NDFL report for the past tax period. This method is one of the most popular and widespread. The form indicates a smaller amount if the entrepreneur believes that the company’s income will decrease next year, and vice versa: if the income is expected to increase, it is recommended to include a larger amount in the declaration.

In addition, when filling out the declaration, it is advisable to take into account the following features:

• The tax inspector calculates advance payments only if the amount indicated in the declaration is one and a half times more or less than the amount given in form 3-NDFL.
• Calculation of advance payments based on actual income for the previous tax period is carried out if the difference between the indicators indicated in the 3-NDFL and 4-NDFL declarations is 50% up or down.

Report structure

Declaration 4-NDFL contains only one sheet with a simple structure.

At the top of the document there is a field for entering the TIN.

In the “correction number” item the following is entered:

• the number “0” if the individual entrepreneur submits a report for the first time this year;
• the number “1” or more if the individual entrepreneur submits a report clarifying the expected income. In this case, the number means the number of the clarification being submitted.

The “tax period” section indicates the year for which the report is submitted.

The paragraph “submitted to the tax authority” indicates the code of the Federal Tax Service to which the declaration is submitted.

In the item “taxpayer category code” you should enter the numbers “720”, indicating that the document is being submitted by an individual entrepreneur.

For other categories of individual entrepreneurs the following codes are established:

• 730 Notary engaged in private practice and other similar persons;
• 740 Lawyer who opened a law office;
• 770 An individual is an individual entrepreneur who is the head of a peasant (farm) enterprise.

In the item “OKTMO code” the code of the territory where the person is registered as an individual entrepreneur is entered.

Item “F.I.O. and telephone" is used to indicate this data. They must be written in full without abbreviations.

The “amount of estimated income” item is used to indicate the expected income. Data must be entered in whole monetary units without dashes, brackets or any punctuation marks.

Procedure for calculating estimated income

There is no official methodology for calculating the estimated income indicated in the 4-NDFL declaration. However, regulatory authorities explained how to calculate such income. An entrepreneur can reduce the first income received during a month by expenses incurred during the same period. The resulting difference should then be multiplied by the number of months remaining until the end of the calendar year.

Who must fill out and submit a declaration in form 4-NDFL and within what time frame?

Not all individuals are required to fill out the declaration, but only:

1. Individuals registered as individual entrepreneurs (IP), and specifically those individual entrepreneurs who have not switched to special taxation regimes, but are on the so-called general taxation system (OSNO) and are payers of VAT and personal income tax.
2. Persons engaged in private practice – notaries, lawyers who have opened law offices and other persons engaged in private practice in the manner prescribed by law.

The deadline for submitting the declaration is no later than 5 working days after the expiration of a month from the date of receipt of income.

Here it is necessary to recall that the tax period for personal income tax is a year.

And if, for example, an individual entrepreneur began to operate not immediately after registration, but after some time, then this is exactly the case when the specified taxpayer must, based on the first income received from business activities, fill out a declaration in form 4-NDFL (

Possible problems during delivery

Some Federal Tax Service Inspectors, accepting reports in paper form, may require:

• print a two-dimensional barcode on the declaration that duplicates the information contained in the report;
• Attach a flash card or disk with the reporting file to the paper report.

It is noteworthy that the Tax Code in its current version does not contain such requirements. Meanwhile, there are cases where some Federal Tax Service Inspectors do not accept reports without fulfilling the above conditions. These demands are unlawful and can be appealed to a higher body of the Federal Tax Service.

According to the Letter of the Ministry of Finance of the Russian Federation dated April 18, 2014. No. PA-4-6/7440, the absence of a bar code, as well as an error in OKTMO are not grounds for refusal to accept tax reporting.

VAT individual entrepreneur on OSNO

The VAT declaration is submitted no later than the 25th day of the month following the expired quarter (Article 163 and Clause 5 of Article 174 of the Tax Code of the Russian Federation).

Important! If the last day of the period falls on a weekend or non-working day, the end of the period is considered to be the next working day following it (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). This legislative norm applies to all taxes and fees.

Reporting is submitted to the Federal Tax Service at the place of registration of individual entrepreneurs who are entrusted with the responsibilities of taxpayers and/or tax agents.

All VAT payers submit tax returns only in electronic form (clause 5 of Article 174 of the Tax Code of the Russian Federation). The tax return form (form according to KND 1151001) was approved in Appendix No. 1 to the order of the Federal Tax Service dated October 29, 2014 N ММВ-7-3/ [email protected]

Draft order to abolish 4-NDFL

And now, news for those who must fill out form 4-NDFL.

A draft document on the cancellation of the order of the Federal Tax Service, which approved the 4-NDFL declaration, has been published on the federal portal.

How will we calculate tax after the abolition of 4-NDFL?

According to the rules prescribed in the new edition of paragraphs 7 and 8 of Art. 227 of the Tax Code of the Russian Federation, for those working at OSNO it will be necessary to independently calculate advance payments based on the results of the quarter, half a year and nine months. Advance payments will be calculated based on:

• tax rates;
• actual income received;
• professional and standard tax deductions;
• previously calculated advance payments.

The deadlines for making advance payments are April 25, July 25 and October 25.

This is a new edition of clauses 7 and 8 of Art. 227 of the Tax Code of the Russian Federation, and clauses 9 and 10 lost force (clause 7 of Article 1 of the Law of April 15, 2019 No. 63-FZ was introduced).

What is the difference between 4-NDFL and 3-NDFL?

Chapter 23 of the Tax Code of the Russian Federation mentions two types of reporting. The main legislator recognizes the 3-NDFL form. This declaration contains information about the income actually received, deductions and the amount of tax payable to the budget. The document includes a large number of sheets. Filling it out often raises questions among entrepreneurs and requires the involvement of a qualified accountant.

Form 3-NDFL is prepared at the end of the year. Entrepreneurs reflect in it both profit from commercial activities and third-party remuneration. Businessmen must submit the declaration before the end of April following the reporting year. Information is entered upon fact. The tax authority can only check the transfer of funds to the budget and assess the validity of the benefits used by the payer.

The 4-NDFL report is sent to regulatory authorities to report expected income. The difference lies in the probabilistic nature of the indicators. The declaration cannot replace 3-NDFL, but advance payments are calculated on its basis. This is a kind of reference point for inspectors.

Entrepreneurs do not need to regularly submit data on expected income. Subsequently, 4-NDFL replaces the annual report. The corresponding explanations were given by experts from the Russian Ministry of Finance in letter No. 03-04-07-01/47.

This might also be useful:

• Tax calendar for 2022 for individual entrepreneurs
• Production calendar for 2022
• Increasing the minimum wage in 2022

• Act of joint reconciliation of taxes and fees with the Federal Tax Service
• What taxes does the individual entrepreneur pay?
• Tax system: what to choose?

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