How to fill out and submit tax return 3-NDFL

What is a 3‑NDFL income tax return

3‑NDFL - a declaration form with which those who pay the tax of the Tax Code of the Russian Federation report to the Federal Tax Service Article 229. Tax return for personal income. It needs to be served in two cases.

You have income on which tax has not been paid

If you are employed, your employer reports your income. He also calculates and pays taxes on them. In this case, you don't need to do anything. The declaration is completed if you have additional income. This may be the case if you:

You are not working under an employment contract, and the employer has not assumed the function of your tax agent. In this case, you will have to resolve issues with the state yourself.
You sold an apartment that you owned for less than three years (or less than five if you own several properties).
We sold a car that we had owned for less than three years.
They rented out something (an apartment, land, etc.) and received income.
You received real estate, a car, or securities as a gift from a person who is not your close relative.
Won up to 15 thousand rubles in the lottery - if more, the organizer deals with tax issues.
Received income abroad.
You work as an individual entrepreneur on the general taxation system.

Keep in mind that not all money that comes into your hands is subject to personal income tax. This means there is no need to declare them. These are, for example, pensions and scholarships, debt repayment, government benefits.

In some cases, you do not need to pay tax, but will have to file a return. For example, if you sold an apartment a year after purchase, but received less for it than you spent (how this works is in Lifehacker’s special material).

Do you want to receive a tax deduction?

The state gives you the opportunity to return part of the taxes paid if you bought a home, received treatment or studied for a fee, donated to charity, and so on. To apply for it, you need to submit a 3‑NDFL declaration.

What is the deadline for filing a 3-NDFL declaration?

To declare income, for example, from the sale of property, it is necessary to submit a 3-NDFL declaration no later than April 30 of the year following the one in which the income was received.

Example : Tyutchev F.I. in 2022 I sold a car that I had owned for less than 3 years. By April 30, 2022, Fedor Ivanovich must submit a 3-NDFL declaration to the tax authority. The declaration reflects the fact of the sale of the car and the amount of tax on income from this sale.

The deadline “until April 30 of the following year” does not apply to those who file a tax deduction return. The deduction declaration is submitted any day after the year of receipt of income. The only limitation is that income tax can be refunded only within three years. So, in 2022 you can receive a deduction for 2018, 2022 and 2016.

Example : Zoshchenko M.M. received paid education in 2016, worked at the same time and paid income tax. Mikhail Mikhailovich has the right to submit documents for a tax deduction for 2016 at any time until the end of 2022. In 2022, his right to do so will expire.

In what cases is a declaration submitted?

Every citizen of the Russian Federation who has received income must fill out a declaration and send it to the tax authority in a timely manner. Let us consider several examples of making a profit.

when it is necessary to draw up a document.

Examples:

sale of property, both residential and non-residential;
receiving income from shares or other securities;
winning the lottery;
receiving a present or other income as a gift;
receiving income from renting out a house, room, plot or garage.

The document must also be prepared if you are interested in a 13% refund if the payment was made for goods or services from a special category.

These include:

acquisition of property;
obtaining higher education;
treatment;
execution of a voluntary pension insurance agreement;
charity.

It must be taken into account that when selling an apartment, within the framework of the law, each buyer has the right to return 13% of the value of the property. However, an additional maximum limit is set, which is 260,000 rubles, within which the payment will be made.

It turns out, a certificate in form 3-NDFL

is compiled only in two cases: when you need to pay tax on the profit received or return the funds back in the amount of 13%.

3-NDFL for 2022 in Excel (Excel) and PDF (PDF): how to fill out

When filling out the 3-NDFL declaration on a computer, you need to use the Courier New font size 16 - 18 points. In our forms it is set by default. The text is entered into the declaration in capital letters. For example, your full name, the name of the police department that issued your passport, your address. Therefore, before filling out the declaration, press the “Caps Lock” button on your keyboard. When filling out a personal income tax return by hand, enter all data in block letters. Attention!

It is necessary to fill out only those declaration sheets for which you have the necessary data. Therefore, most sheets will not be included in the declaration. It is better to immediately delete them from the Excel file (you cannot delete them from PDF). There is no need to fill them out and submit them to the tax office.

For most, the declaration consists of 4-6 sheets. The remaining sheets are filled out in exotic situations (for example, if in 2022 you received winnings, gifts, or sold shares). Under any conditions, the declaration must include the “Title Page”, as well as Sections 1 and 2. They must be included in the declaration. The remaining sheets are filled out provided that you have had certain operations that should be reflected on them. If not, then you do not need to fill them out or submit them to the inspectorate.

For example, Appendix 2 indicates income received outside of Russia. If you do not have such income, then you do not need to fill out this sheet and submit it to the inspectorate. Appendix 4 indicates certain income that is not subject to tax (material assistance, the cost of gifts, the value of prizes received at competitions and competitions). If you do not have such income, Appendix 4 does not need to be filled out, printed, or submitted to the inspectorate. Therefore, before filling out the 3rd personal income tax declaration in Excel, remove the extra sheets.

Let's assume that in 2022 you received income from the sale of your own property (car, apartment, cottage, garage, etc.). You need to declare the income received. You don't need anything else (for example, deductions for education or treatment). Then you include 5 sheets in the declaration.

Technical features of the 2018 version

The official name of the tax program under consideration for 3-personal income tax for 2022 is “Declaration 2017”. Using it allows you to independently generate this report on an up-to-date form, ready for submission to the tax office.

The current version for 2022 of the 3-NDFL filling out program for 2017 has the index 1.0.0 and is dated December 28, 2022.

Note that on the Federal Tax Service website in the same section there are several versions of the “Declaration” program for previous years. This is due to constant changes in legislation and the corresponding updating of the form of this report, as well as the opportunity to submit an updated declaration. Therefore, you need to download the program for reporting income for 2022 in the latest and most current version.

Filling out 3-NDFL when selling a car

We use the data from example 3 of the previous section to fill out the 3-NDFL declaration with a property deduction.

Example 3 (continued).

Tokarev S.G. studied the structure of 3-NDFL and came to the conclusion that he will need to fill out the following declaration sheets:

title page;
section 1;
section 2;
Annex 1;
Appendix 6.

Step 1. Tokarev began filling out the declaration with the title page. Here he indicated the correction number (for the primary declaration - 0), full name, data on the date and place of birth, citizenship and passport of S. G. Tokarev and other required information in the fields proposed for filling out.

Step 2. Next, he filled out Appendix 1 “Income from sources in the Russian Federation”

To further enter data, Tokarev S.G. used information about the buyer of the car from the sales contract:

Entered information about the source of income payment on page 060 - the buyer of the vehicle. Since the buyer is an individual, Tokarev S.G. indicated only his full name.
Information about income received:
on page 010 the value 10 is the code of the type of income from Appendix 3 to the procedure for filling out the declaration;
on page 020 the value 13 is the tax rate;
pp. 030 - 050 are filled in if information is available;
on page 060 - full name of the buyer;
on page 070 - 240,000 - the amount received from the sale of the vehicle.

Step 3. Next, Tokarev proceeded to filling out Appendix 6 “Calculation of property and tax deductions.” To do this, in p. 070, clause 3.1, he indicated the amount of property deduction in the amount of 240,000 rubles.

Step 4. In this step, Tokarev filled out section 2, indicating on page 010 the amount received for the car, and on page 040 - the amount of property deduction.

Step 5. Since the amount of tax payable is zero, in section 1 Tokarev indicated the value 0 on page 040, and on pages 020 and 030 KBK and OKTMO.

Software from the Federal Tax Service

We advise you to download the “Declaration” program for free in 2022 for 3-NDFL for 2022 exclusively from the official website of the Federal Tax Service of Russia. Here is the exact link (with the index for Moscow):

https://www.nalog.ru/rn77/program//5961249/

Here's what it looks like in 2022 on the website of the Russian Tax Service:

To fill out an income tax return for 2022, absolutely anyone can download the program for 3-NDFL 2022 from the official website of the Russian Tax Service. Here it is freely available: no logins, passwords, or codes need to be entered. It is only enough:

Go from the main page of the Federal Tax Service website to the “Software” subsection.
Click “Download” on the “Declaration” program for 3-NDFL for 2017 (it is the bottom element in the picture, this is the installation file InsD2017.msi).
Specify the path on your PC to save the program file.

Of course, in order to receive a tax deduction, downloading the program for 3-NDFL in 2022 is also a suitable option.

Using the considered option for filling out a declaration - that is, downloading the program for 3-NDFL for 2022 - is relevant for those individuals who have not yet gained access or have not mastered a personal account on the Federal Tax Service website and want to do it personally or through a representative:

take the completed declaration to your tax office;
submit to the post office for sending by a valuable letter with a list of enclosed documents;
send via TKS.

Also see “How to obtain 2-NDFL through the taxpayer’s personal account.”

Convenient alternative

For the reporting period of 2022, individuals who, by virtue of the law and current circumstances, are required to independently declare their income (or want to declare the tax deductions due to them), do so on Form 3-NDFL. It was approved by order of the Russian Tax Service dated December 24, 2014 No. ММВ-7-11/671:

Please note that for the report for 2022, Federal Tax Service Order No. ММВ-7-11/822 dated October 25, 2017 adjusted the form of this declaration, as well as the electronic format and submission procedure, due to changes in the tax legislation of recent years. Therefore, the official developer of the Federal Tax Service software, JSC GNIVTs, has released a new version of the program.

Please note that the current rules allow:

Fill out the declaration on paper by hand.
Enter all the data on your computer.
Apply electronically online in the individual’s personal account on the official website of the Federal Tax Service of Russia www.nalog.ru;
Or download the free program for 3-NDFL for 2022 on the specified website of the Russian Tax Service.

Many individuals - income tax payers have recently been actively mastering computer technologies. And the Russian tax department understands this, so it invites everyone to download the program for 3-NDFL for 2017 for free in 2022. Of course, in the new version – taking into account all the changes.

Also see “Download the 3-NDFL declaration for 2022 to fill out.”