Instructions for filling out 3 personal income taxes for investors and more

Hello, dear friends! Sooner or later, any investor is faced with the need to pay taxes. I won’t even consider the option of evading this responsibility and I don’t recommend it to you. As for taxation itself, the procedure is not as complicated as it seems at first. There are a lot of pitfalls, but if you deal with them once, then in the future reports will be submitted without any problems. Below I will share my experience working with tax authorities. There will be not only instructions for filling out 3 personal income taxes, but also a number of nuances related to taxation in general.

The network is full of offers from companies willing to take on the labor of maintaining records and submitting documents. The amounts are quoted differently, sometimes the price tag exceeds $1000. I don’t recommend choosing this path , there is nothing supernatural in filling out 3 personal income taxes, there is no point in spending extra money. Here, the calculation is rather made that the investor will not want to understand the bureaucratic nuances.

Studying legislation

If you work with a Russian broker, then he is your tax agent and he resolves all issues of the Federal Tax Service. You will have to pay the tax yourself only if your sources of income are located outside the Russian Federation, this is stated in Art. 208 Tax Code of the Russian Federation.

These include:

Coupon payments on bonds.
Profit received from trading stocks and derivatives on the stock market.
Dividends.
Other types of income , for example, interest accrual on the free account balance.

There is no point in evading taxes . This is not Forex, where withdrawing a couple of hundred dollars of profit will not interest anyone. Investors operate with large sums, and the Federal Tax Service will not ignore them.

The fines are significant:

Art. 119 Tax Code of the Russian Federation regulates sanctions for failure to submit a tax return.
If it is proven that you deliberately evaded paying taxes, fines increase to 20-40%. This is discussed in more detail in Art. 122 Tax Code of the Russian Federation .
It is also not in your interests to delay time, clause 4 art. 75 Tax Code of the Russian Federation regulates the amount of penalties accrued for each day of delay. It is tied to the refinancing rate of the Central Bank of the Russian Federation. At the time of preparation of the material, it is 7.75%, which means that the fine will increase by 7.75/300 = 0.0258% per day.

In the end, it will all end with you paying tax + a fine. So I recommend not to delay or delay submitting documents to the Federal Tax Service.

When do you need to fill out the 3rd personal income tax declaration yourself?

It was already said above that if a broker is a tax agent, then he will deal with personal income tax himself. But there are nuances here too. First, let's look at the general scheme of organizing trade . There are 2 options :

Connection between investor - foreign broker - entry to the stock exchange . In this case, we resolve the issues with the Federal Tax Service ourselves . Examples of such companies include Interactive Brokers, Just2Trade, United Traders. They are reliable, but do not have a license from the Russian Federation, and therefore do not calculate taxes for payment to the Federal Tax Service.
Using a gasket in the form of a company operating in the Russian Federation. The chain looks like this - investor — Russian broker — foreign — stock exchange. No need to bother with 3 personal income taxes, this is done by the tax agent.

Example

It happens that when working with a Russian broker, you will have to calculate and pay personal income tax on part of your income yourself. Let me give you an example:

You work with BCS and buy exclusively securities of Russian companies. In this case, joint stock companies themselves transfer the required amount to the state; this happens at the stage of paying dividends.
From the same BCS you buy securities of Russian companies, but issued abroad (Qiwi, Polymetal, Yandex, Rusal), and receive dividends on them. The broker does not pay personal income tax for this part of your income; we calculate it ourselves.

If you are planning to declare your income, but have doubts that the tax agent does not withhold taxes from all types of income, I recommend that you clarify this point with technical support . It is unlikely that they will provide special advice and help with calculations, but at least they can point out the necessary articles of the Tax Code of the Russian Federation and inform you whether the tax is calculated on all items of income or not. Usually clients are met halfway .

With many countries of the Russian Federation, back in the 90s of the twentieth century, it concluded an agreement on the avoidance of double taxation. So, in theory, you won’t have to overpay. Part of the tax paid in the country where the income was received goes towards the 13% personal income tax in Russia. For example, in the USA they pay 10% of dividends, leaving 3%, which the investor declares independently in Russia.

What income do you need to report? Examples of calculations and codes in the tax service

Below I will dwell in more detail on each type of income. This is not yet detailed instructions, but only general steps that everyone will encounter.

Dividends

For this category the code is 1010 . This tax on income received abroad ideally does not exceed 13% for countries with which the Russian Federation has an agreement on the absence of double taxes. But there are nuances here too:

If the form was signed W-8BEN, then in the USA, for example, you will be charged only 10%. All that remains is to confirm that the tax has been paid in America, and pay the remaining 3% in Russia.
If this form was not signed, the tax will be 30% . If you confirm the fact of payment, then in the Russian Federation you do not need to pay anything extra.

W-8BEN is not a universal document ; it is only suitable for the USA. If you buy shares issued in another country, then taxation depends on the state in which they are registered. If the Russian Federation does not have a double taxation agreement, then you will have to pay personal income tax twice. The difficulty is to confirm that taxes have been paid in the US. The broker issues 2 documents :

A report indicating the amount withheld from your income.
Form 1042-S. It includes the same tax as in the previous paragraph.
Read also: Is it possible to work as an individual entrepreneur without a cash register in 2022?

The subtlety is that there is no guarantee that the Federal Tax Service will accept these documents as evidence that the specified tax was actually paid in the USA. The corresponding confirmation is issued only by the IRS (the American analogue of our Federal Tax Service) and they will not give you this paper.

The decision depends on the specific employee of the Federal Tax Service . When submitting your report, indicate the withheld tax as paid and hope that everything will be resolved in your favor. But I morally recommend that you prepare for the fact that you will have to pay the full 13% instead of 3.

Instructions for drawing up 3-NDFL

No corrections or errors should be allowed in the document. It is necessary to write only in black or blue ink (if filling out the declaration yourself).

Formatting a tax return header

The TIN item must contain information about the taxpayer identification number.
The correction number contains code 000 if the document is submitted for the first time. If a corrected version of the form is submitted to the authority, code 001 is written here.
The concept of a tax period means the period of time for which a person submits a report: for 12 months - code 34, the first quarter passes with code 21, 6 months - 31, 9 months - 33.
The reporting period section indicates the previous year for which tax is paid.
In the tax authority field, enter the four-digit code of the representative office where the taxpayer submits reports: the first 2 digits are the region number, and the second pair is the tax service code.

Payer information

In the country code field indicate the code of the taxpayer's country of citizenship. The encoding for Russia is 643. If the applicant does not have citizenship, he is marked with the number 999.

In the category field of an individual or legal entity, you must enter the appropriate code:

720 for individual entrepreneurs;
code 730 is assigned to persons engaged in private practice;
740 is responsible for advocacy;
individuals are listed under code 760;
farmers pass through the database under code 770.

Information with personal data is entered into the document accurately and correctly, according to the identity document.

The applicant’s status is indicated by one of the numbers: 1 – for a resident of the country, 2 – for foreigners or citizens of the Russian Federation who have spent less than 183 days in their homeland.

Phone details

The new form does not include lines for providing information about place of residence and registration - there is no need to provide this data, but the field with a contact phone number must be filled in without fail. You can specify a mobile or landline number, if necessary, with an area code.

Who should sign and how is the document dated?

The title page must contain information about the number of pages that were completed, the number of attachments, i.e. supporting documents.

The date is entered in the lower left corner of the form under code 1 for the tax agent and code 2 for the authorized representative. The latter must attach a document to Form 3-NDFL that confirms his authority.

Dividends and IIS, example of tax calculation

It is not possible to obtain a tax deduction for dividend income. Previously, an educational program was held on this issue. 3 personal income tax for deduction in an IIS account is needed, but you will receive tax compensation from the state only if you are officially employed and have a “white” salary.

It is more convenient to understand this with examples.

Suppose you received 500 thousand rubles in dividends during the year. They paid a tax of 13% or 65,000 rubles. However, other income is not reflected in the statements. You cannot apply for a deduction.
The same conditions, but in parallel with the dividend yield there is also an official salary of 50,000 rubles per month. The investor transfers the paid dividends from the brokerage account to type A IIS. He can receive compensation from the state in the amount of 52 thousand rubles.

Tax calculation example

The investor owns 500 shares of Caterpillar .
The company paid out $0.84 per share . The total income will be $420, in the USA 10% or $42 is withheld. For a dollar they give 65.5547 rubles. in national currency, income and tax will be 27,532.98 and 2,754 rubles, respectively.
If personal income tax were paid in full in Russia, you would have to pay 3,580 rubles. That is, you need to pay extra 3580 - 2754 = 826 rubles to the budget.

The example uses the USA, you can work with other countries. If the fee exceeded 13%, Russia would not have to pay anything extra. As for which securities to purchase, it is better to read the article on how to buy shares and receive dividends, where this issue was discussed in detail.

Eurobond income

Read more about this type of securities here. Let's assume you own 30 Gazprom Eurobonds (XS0191754729, Gaz Capital SA). For each, the coupon income is expected to be $1,293.75. They pay the same 13% personal income tax, but in rubles and at the exchange rate of the Central Bank of the Russian Federation at the time of receipt. In our example, ruble income is equal to 1293.75 x 65.5547 = 84,811.40 (we always round up to the nearest kopeck). You need to pay a tax equal to 84,811.40 x 0.13 = 11,026 rubles.

As for what documents to attach, you will need:

Bank account statement.
Or notification of receipt of income .

The code in this case is 1530 for traded assets (traded on an exchange, and for at least the last 3 months a market quote has been calculated for them) and 1531 in other cases.

Redemption of bonds

There may be 2 options:

The money went into the brokerage account . Don't worry about taxes.
The funds went directly to the bank account . In this case, the broker can handle your taxes or not - the company itself decides what to do. If the current year's income comes from the redemption of bonds and it went straight to a bank account, be sure to check the company's policy.

The principle is exactly the same as in the previous example. As for documentation , you will need:

Proof of income – notification or account statement.
Confirmation of expenditure - a brokerage report from the date of purchase of the OFZ until the moment of its redemption.
Optional – extract from the depository . This certificate is needed only if the brokerage report does not include the amount spent on the purchase of bonds.

The codes are the same as in the previous paragraph.

Sale of currency

When it comes to what income needs to be declared, many people forget about currency. If you bought it for cash and there is no reporting anywhere, then the tax office most likely will not know about the transaction (unless the amounts are very large) and the issue of paying tax lies on your conscience. In other cases, you will have to pay personal income tax.

Let’s look at the option with a net purchase and subsequent sale of foreign currency:

Bought $5,000 in 2014 at an exchange rate of RUB 35.00. for $1 and spent 175 thousand rubles on it.
In February 2015, they sold the same amount, but at the rate of 70.00 rubles. for $1, the profit on this transaction amounted to 175 thousand rubles. and you need to pay tax on it.
From the point of view of the law, currency = property, which means you can apply a deduction of up to 250 thousand rubles. in year. In our example, we would not have to pay a penny, since the deduction with a margin covers the profit received.
If the deduction is not enough, then it is more profitable not to use it, but to reduce the size of the tax base by the costs that you incurred when purchasing currency. Naturally, this fact must be documented (a brokerage report will do). There can be only one type of deduction, it all depends on the amount of your amount. If the profit is within the limit of 250,000 rubles, it is more profitable to use a property deduction; if it is more, it is more profitable to use a reduction in the tax base.

Example

Purchase costs:

350,000 rub. − 175,000 rub. = 175,000 rub.

175,000 rub. × 0.13 = 22,750 rub. That is, you need to pay 22,750 rubles to the budget.

Another option to legally avoid paying personal income tax is to hold the currency for more than 3 years. In this case, the amount of earnings does not matter and no income tax is paid.

Codes

Choose codes more carefully ; several are suitable for currencies:

2900 – will not allow the use of a property deduction. Also, this option is not suitable for transactions in which a loss has been recorded.
1520 - in this case, deductions 903 (for expenses when purchasing currency) or 906 (property) are applicable.

Sale of securities

As for what taxes need to be paid on the sale of shares, the main subtlety is in currency revaluation. Papers are purchased for dollars, and the tax will consist of:

13% of the profit received due to the increase in the value of shares in foreign currency.
13% of profit due to changes in the ruble value of securities.

Because of this, there are curious cases when a stock has fallen in price in dollars, but due to a strong fall in the ruble, you are still in the black. In this case, this income is reflected in the personal income tax declaration 3 and tax is calculated from it.

Example

Let's look at the procedure for paying personal income tax using an example. Let’s assume that a not particularly active investor sold securities at the beginning of 2022 and is engaged in reporting in 2022:

At a price of $130.00 per share, 130 shares of Caterpillar . Let the settlement date (real date of purchase) fall on January 15, 2019. Please note that in the USA trading is carried out according to the T+3 scheme, so you should have given the purchase order 3 business days before this date. Spent $16,900 on the transaction, or 1,108,575.78 rubles in rubles. (at that time the rate was 65.5962).
The sale of 40 shares occurred on February 25, 2022, at which time the security price was $142.20. Earned $5688 or 3726 48.75 rubles. (the exchange rate at that time was 65.5149 rubles per $1). In our example, the ruble has strengthened somewhat against the dollar, there is no income due to this, so no additional personal income tax is paid due to the exchange rate difference.
We also need to know the broker's fee for this trade and the transaction costs (in the example they are 0). Let the company's commission be equal to $60 or 4024.77 rubles. (rate 67.0795 rubles per $1) Since they did not sell the entire volume, in this transaction they gave 60 x 40/130 = $18.47 or 1216.38 rubles. (65.8568 rubles per $1).

This link is a good version of a table with manual filling. I recommend not keeping the calculations in your head , but recording them immediately.

As a result, we see a total amount of 26,307.36 rubles, from which we need to pay 13% or 3,420 rubles. Let me remind you once again that in this example, currency revaluation did not cause an additional tax, since the ruble strengthened against the dollar. The table in the figure is available online, save it for yourself and adjust it based on your trading results.

The nuance with the purchase of currency must be taken into account, even if you work through a Russian broker. If you buy dollars and then use them for shares, you will have to separately declare the results for securities and for working with currency. The Russian broker will submit reports to the Central Bank, and the result of transactions with currencies is controlled by the investor himself .

Those who like to work with Russian Eurobonds are exempt from currency revaluation from the beginning of 2022. This relaxation does not apply to other assets. Declaration of income of individuals working with foreign companies requires translation of a brokerage report into Russian. For insurance purposes, you can have it notarized, but in practice, a self-translation is often sufficient.

When calculating, do not forget about the FIFO rule . If you regularly buy shares, then when you sell them, it is considered that those that were purchased first are sold first.

The code for this category is 1530.

Other types of income and their codes

Here I will include:

Interest accrued by the broker on the account balance . For them you can specify the code 4800 .
Long- or short-term profit distribution , for example, ETF funds. This category can be carried out as dividends, indicating that in the USA you did not pay tax (0%) and transfer 13% of this amount to the budget of the Russian Federation. The code is the same as for dividends – 1010 .

In this case, it is pointless to give examples. Simply take the resulting number and multiply it by 0.13.

Subtleties of filling out the document

A good assistant in generating a certificate is the “Declaration” application, you can use it.

When compiling 3-NDFL manually, you need to take into account some subtleties:

fields for texts and numbers begin to be filled in on the left, you need to write in capital letters;
if there are empty lines, you must leave dashes there;
When skipping points, you must leave dashes in all free cells.

The document includes the full amount, down to kopecks, except for the personal income tax column. Here calculations are rounded to the nearest ruble. Income and expenses cannot be indicated in foreign currency; it is necessary to convert the amount into rubles at the current exchange rate at the time of filling out the declaration.

The page numbering is also important, starting with the number 001 and going in order in the “Page” field. The data that the taxpayer enters in the declaration must be genuine and certified by supporting documents.

Instructions for filling out 3 personal income tax

The process of filing reports and paying taxes has long been digitalized. To do everything without leaving home, you will need to register on the tax website. This is the only stage at which you will need to personally visit the Federal Tax Service to receive a login and password for your personal account. If you are registered with State Services, you can do without a visit to the tax authorities.

an electronic signature when submitting documents . The Federal Tax Service website gives out a non-qualified version, which is enough to pay taxes.

We’ll look at filling out 3 personal income tax below, but for now let’s start generating a report on trading results . For example, let's take the “daughter” of Interactive Brokers – CapTrader . The difference from IB is that the minimum deposit is reduced to $2000/€2000.

We proceed in the following sequence:

In your personal account, select the item Report — Extracts. Set the period and type of document - annual.
Documentation is prepared automatically. As a result, we receive a ready-made report indicating all dividends and other categories of income received for the selected period.

You can proceed to working with 3 personal income taxes and paying taxes through the Federal Tax Service website.

Filling out 3 personal income taxes through the Declaration program

The current version of this software can be downloaded for free on the tax website , use only the latest version. The good thing about the program for filling out 3 personal income taxes is that you can save intermediate results and then return to working with the data. When filling out online (via the Federal Tax Service website), there is no such option and everything must be done in one go.

The filling procedure is as follows:

Setting conditions - in this window, select the type of personal income tax declaration 3 . Check the box that you have income in foreign currency if you work with foreign class=”aligncenter” width=”1000″ height=”728″[/img]
Information about the declarant – everything here is intuitive.
Income outside the Russian Federation – in the example this is the key point. Click on the sign " +» and add each source of payments in the same sequence in which they are given in the brokerage report. You will have to tinker, if, for example, 6 funds pay quarterly dividends, this will already be 24 positions for the year. Here we also include possible income from the sale of currency and shares.
Do not forget enter the income code correctly. The drop down menu has all the categories, some look similar so use the guidelines from the sections above.
You can specify the rate yourself; there is an option to automatically download this data. Don't get confused by rounding, in the program everything needs to be reduced to 2 decimal places. As a result, we obtain the value of income in foreign currency, rubles and the amount of tax paid abroad.
It remains to work with the item Deductions. Losses can be carried forward from previous years (this possibility remains for 10 years after receiving a negative result). Information on losses is reflected in accordance with the categories of assets on which they were incurred. For example, if losses were recorded as a result of the sale of shares, then you can use them only if you received income from the sale of securities. The same goes for other asset groups.

After that, click Check and save Form 3 personal income tax as an .xml document. I recommend that you also save the declaration at the creation stage. Active investors may have several dozen positions in the Income ; filling them out will take more than an hour. It is better to play it safe so as not to lose the intermediate result.

Work online

This option can be used as a backup if there are any problems with the program. The sequence remains the same, although the interface changes periodically:

The item we are interested in is in the section Life situations.
The process is simplified a little due to the fact that you do not need to manually enter your information. The system will load them from the profile on the Federal Tax Service website.
Otherwise, everything is the same - we consistently go through the stages at which sources of income, deductions (if there are reasons to use them), and tax paid abroad are indicated. As in the program, when working through the website, the system itself loads exchange rates for the required dates and generally makes filling out the 3rd personal income tax return as easy as possible.

You can also download the result of your work in the Declaration . The same .xml file. Step-by-step instructions are not needed, since everything comes down to pressing a couple of buttons.

In addition to this file, submit a brokerage report with its translation into Russian and, optionally, something like an accompanying document (or explanatory note). The letter can explain in more detail the source of income and explain how you made the calculations. This is an optional element, but sometimes it helps to resolve controversial situations and not waste time.

Tax payment is due by July 15th . This can also be done online through the tax office website.

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

Responsibilities for filling out and submitting the 3-NDFL declaration in 2022 are not assigned to all individuals, but only to those who:

engaged in entrepreneurial activity in 2022;
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 2022, Form 3-NDFL must be completed on an updated form, approved. by order of the Federal Tax Service dated October 15, 2021 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.

Notes on filling out 3 personal income taxes and the work of the Federal Tax Service

In theory, everything looks simple, but investors regularly encounter problems when filing a return. I'll highlight a couple of points:

Shares of limited partnership are subject to increased tax on dividends. You don’t have to pay anything from them in the Russian Federation.
In theory, tax authorities can equate a brokerage account to a bank account and fine the investor for illegal currency transactions. I am not aware of any cases where an ordinary person has encountered such problems. Theoretically, you can use the Federal Law on voluntary declaration and report all your assets and accounts, including brokerage ones. In return, the state releases you from punishment. But this opportunity is aimed at criminals; there is no point in using it for an ordinary citizen - you have not stolen anything .
A notarized translation of a brokerage report may be required - this is a matter of chance and the mood of a particular employee of the Federal Tax Service.
Currency revaluation does not actually reduce your income, you still receive it in rubles, the effect here is rather psychological.

And most importantly, be prepared for the fact that the Federal Tax Service will not accept the documents the first time and will require clarification. After all, in our country only a small segment of the population invests, and a Federal Tax Service employee may simply not have experience working with such documents. So be patient and just explain what's what. And don’t delay submitting the package of documents ; it’s better to have some time to spare.

Errors when filling out the form

More often there are technical errors that relate to the inattention of the taxpayer: sheets without a signature, lack of supporting documents, etc.

Among the errors associated with incorrectly filling out the declaration, the three most common are:

indicating the number 1 in the line with the adjustment number when initially applying to the tax authority (you need to write 0);
incorrect OKTMO cipher;
incompetence in applying rules and laws for tax deduction.

The above shortcomings are not critical. In the worst case, the applicant’s declaration will simply not be accepted. Serious violations include incomplete provision of data and partial completion of items on form 3-NDFL. Negligence in registration can lead to the fact that the tax inspector incorrectly processes the information and does not make a deduction, but turns to you with a demand to pay tax to the state treasury.

The procedure for drawing up the document depends on the purpose that the applicant pursues when issuing the certificate. The form consists of 19 sheets; an individual fills out only those pages that he needs.

The best foreign brokers

I.B.

Below I will briefly discuss companies that have proven themselves well and are also suitable for Russians. Let's start with Interactive Brokers:

Starting deposit from $10,000 – suitable only for experienced investors and traders.
Thousands of assets available.
Share fees are 68% lower than direct competitors ($2.24 vs. $8.0).
There is access to global exchanges , as well as trading platforms in North and South America, Africa, and Europe.
Thousands of assets available for trading.

Open an account with IB

CapTrader

The company is not popular in Russia, but rather due to the lack of information about it in Russian. In the near future I plan to make a detailed review of this broker:

In terms of reliability, the company is comparable to InteractiveBrokers; it is its “daughter”.
Starting capital has been reduced to $2000/€2000 . For the first account with a foreign broker, CapTrader is more suitable than IB.
There is access to all popular exchanges (America, Europe, Asia, the Pacific region, global platforms).
There are slightly fewer assets available than IB.
There is a demo account.

Exante

For individuals, the minimum deposit is €10,000.
There is a demo account.
The spreads are not record narrow, slightly inferior to Exness, but remain normal.
You can work with cryptocurrencies, metals, stock market instruments, futures - not a single area has been ignored.
A single account has been implemented for all markets.
The total number of assets available for trading exceeds 50,000.

These are some of the best foreign companies. If you are interested in working on the Russian market, I recommend trying to trade with BCS. A review of the BCS broker was done earlier, the company offers good conditions, plus there are no problems with reliability.

Results

The easiest way is to entrust the filling out of 3 personal income taxes and the preparation of a package of documents to a third party; there are plenty of such proposals. In my opinion, this makes no sense, and it’s not just about the money, although the price tag can exceed 30 thousand rubles. It is important to understand where taxes come from, what deductions can be applied and know the procedure itself step by step. You will feel more psychologically confident if you create a package of documents yourself, and in the future you will be able to help fellow investors.

There are a lot of nuances in the issue of taxation, the legislation is imperfect. It is impossible to cover all the subtleties in one review, so I welcome questions in the comments. I will be happy to share my own experience and help you find a solution to the problem .

I also recommend subscribing to my blog to receive notifications when new materials are released. I conclude the review here and wish you success not only in investing, but also in preparing documentation for the tax authorities, this is no less important. All the best and see you soon!

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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 2021” program to fill out 3-NDFL in 2022. 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.