What are the deadlines for submitting the 3-NDFL tax return?

How are the deadlines for submitting 3-NDFL related to the deadlines for paying taxes?

What are the deadlines for filing a 3-NDFL declaration?
If you need to calculate and pay personal income tax for the next tax period (year), submit the 3-NDFL declaration after its end - before April 30 of the next year (clause 1 of Article 229 of the Tax Code of the Russian Federation). If April 30 falls on a weekend, then the deadline for filing the 3-NDFL declaration is shifted to the working day following this weekend (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). Taking into account these rules, the deadline for submitting 3-NDFL in 2022 falls on 05/04/2022, because April 30 is Saturday, followed by May holidays. The first working day after their end is May 4. This deadline for submitting 3-NDFL is valid for:

individual entrepreneurs, private practitioners;

Step-by-step instructions for filling out 3-NDFL by an entrepreneur were prepared by ConsultantPlus experts. Get free demo access to K+ and go to the Ready Solution to find out all the details of this procedure.

foreign citizens working in the Russian Federation under a patent;
citizens who received income:

from tax agents who did not withhold tax upon payment;
entrepreneurial activity;
rental of property;
sale of property owned for up to 3 years, securities, shares in the authorized capital;
donations;
remuneration of copyright heirs.

NOTE! The declaration for 2022 must be submitted using the new form from the Federal Tax Service order No. ED-7-11 dated October 15, 2021/ [email protected] You can download the form for free by clicking on the picture below. And in this article you will find detailed explanations about filling out the report and a sample.

How to fill out for an individual entrepreneur on OSNO - step-by-step instructions

If an individual entrepreneur decides to independently fill out a declaration and submit it to the Federal Tax Service on paper, then you should find the current new 3-NDFL form, valid in 2022. You can download its form in excel format at the end of the article, where it is presented along with a sample form for 2022.

In the 3-NDFL form, individual entrepreneurs in the general mode fill out the following sheets:

title;
section 1 - final page, which reflects the results of calculations (tax payable);
Section 2 - the main tax calculation for the reporting year is carried out;
Appendix 3 - shows income and expenses from business activities;
calculation to Appendix 3 - a new sheet containing data on advance payments paid quarterly.

That is, entrepreneurs need to fill out 5 declaration sheets. There is no need to submit other unfilled sheets to the Federal Tax Service. If the report is submitted on paper, then each sheet must have a handwritten signature of the person submitting the declaration (either the individual entrepreneur himself or his authorized representative). Each sheet must be numbered in order.

Title page

This is a standard page for declarations, where you need to provide information about yourself, about the report being submitted, as well as about the person who filled out the report.

On the first page of 3-NDFL individual entrepreneur you need to fill out:

TIN - at the top;
Page number - in format 001;
Correction number - set to 0 if the individual entrepreneur submits a declaration for the first time; if he subsequently corrects and clarifies it, then the serial number of the changes is indicated;
tax period - 34, which corresponds to the year;
year - 2022, for which the declaration is submitted;
tax code - number of the Federal Tax Service branch at the place of residence of the individual entrepreneur;
information about the taxpayer, whose role in this case is an individual entrepreneur - based on the passport, data on the full name, date and place of birth, passport are filled in, the country code for citizens of the Russian Federation is 643, the taxpayer category code can be found in Appendix 1 to the Filling Out Procedure 3- Personal income tax, for individual entrepreneurs - 720, for notaries - 730, for lawyers - 740, for arbitration managers - 750, for peasant farms - 770;
phone number - must be valid for contacting the tax inspector;
number of pages of the declaration - is entered after filling out 3-NDFL;
number of attached documents;
confirmation of authenticity - put 1 if the declaration is filled out and submitted by the individual entrepreneur himself, put 2 - if an authorized person. The full name is registered only for the representative, indicating the details of the power of attorney;
signature of the individual entrepreneur or representative;
date of preparation of the report.

An example of filling out a title page for an individual entrepreneur on OSNO for 2022:

Section 1

In the first section, individual entrepreneurs must indicate the amount of advance payments, as well as the amount of additional payment for the reporting year. This page has changed in 2022; now entrepreneurs need to fill out subsection 2 in section 1 - lines 060 to 170.

Individual entrepreneurs on this page fill out:

060 - KBK for payment of personal income tax - 18210102020011000110;
070, 090, 120, 150 - OKTMO at the place of residence of the individual entrepreneur;
080, 100, 130 - advance payments for the 1st quarter, half a year, 9 months - calculated in accordance with Appendix 3, lines 050, 051, 052;
160 - the balance of tax that needs to be paid for 2022 from page 150 of Section 2.

An example of filling out section 1 for an individual entrepreneur on OSNO:

Section 2

The page of form 3-NDFL is filled out based on the calculations carried out in Appendix 3.

Individual entrepreneur on OSNO needs to fill in the following lines:

001 - tax rate - 13 percent for Russian residents;
002 - set to 3;
010 - total income from page 050 App. 3;
030 - income from line 010 is entered again;
040 - professional deduction from page 060 App. 3;
060 — difference between lines 010 and 040;
070 - tax payable = rate from line 001 multiplied by the base from line 060;
110 - advances paid during the year from page 070 Appendix. 3;
150 - difference between tax payable for the year and advances paid for reporting periods = line 070 - line 110.

Line 150 shows the tax amount that needs to be paid additionally for the tax period of the individual entrepreneur on OSNO. Then it is transferred to the final first section.

An example of filling out the second section for an individual entrepreneur on OSNO:

Appendix 3

This is a page where an individual entrepreneur shows the amount of his annual income and expenses from business activities.

As an amount that reduces the tax base (professional deduction), you can take either expenses actually incurred or 20% of income.

Actual expenses are accepted as a professional deduction only if there is documentary evidence (material, depreciation, wages, etc.). If there are no supporting documents, then you need to take 20% of income as a deduction.

You need to fill in the following lines:

010 - activity code from Appendix. 5 to the Procedure for filling out 3-NDFL (entrepreneurial activity - 01, notary - 02, lawyer - 03, peasant farm - 05;
020 - OKVED in relation to the main type of activity;
030 - annual income from business activities;
040 - the total amount of annual expenses included in the professional deduction, a breakdown of expenses is given in lines 041-044;
050 - annual income from page 030 is written down again;
060 - deduction amount - either from line 040, or 20% from line 030, depending on what is chosen as a reduction in the tax base - actual expenses or 20%;
070 - advances paid for three reporting periods during the year - the amount is taken from page 052 of the calculation to appendix. 3.

An example of filling out Appendix 3 for an individual entrepreneur on OSNO:

Calculation for Appendix 3

This is a new page in the 3-NDFL declaration, introduced in 2022 for filling out the report by individual entrepreneurs. On this sheet, advance payments of individual entrepreneurs are calculated on an accrual basis from the beginning of the year for reporting periods - 1st quarter, half a year, 9 months.

For each of the three periods, you need to fill in the cumulative total from the beginning of the year:

amount of income - lines 010, 011, 012;
the amount of professional deductions (either actual documented expenses from business activities, or 20% of income for this period) - 020, 021, 022;
the amount of standard deductions taken into account by individual entrepreneurs - filled in lines 030, 031, 032, if such benefits are provided;
tax base for advances = difference in income and deductions - lines 040, 041, 042;
calculated advance = rate multiplied by the tax base; residents of the Russian Federation take 13% as the rate - lines 050, 051, 052.

Filling example:

Deadline for filing 3-NDFL upon termination of activity

Upon termination of activity for 3-NDFL, the deadline for submission is determined depending on which category of individuals the taxpayer belongs to. According to the standards contained in paragraph 3 of Art. 229 of the Tax Code of the Russian Federation, it is established as follows:

within 5 days after the end of the month when this activity was terminated - this is the filing deadline for individual entrepreneurs and private practitioners under 3-NDFL;

Attention! The day of termination of activity is considered to be the date of making the corresponding entry in the Unified State Register of Individual Entrepreneurs, and not the date of filing the application for deregistration (letter of the Federal Tax Service of Russia dated January 13, 2016 No. BS-4-11 / [email protected] ).

no later than a month before leaving the Russian Federation - this is how 3-NDFL determines the filing deadline for foreign citizens.

Deadline for filing 3-NDFL for tax deductions

If you need to receive social or property tax deductions not at work, but through the Federal Tax Service, fill out 3-NDFL and submit it at the end of the calendar year. When is the 3-NDFL declaration submitted in this case? The deadline until April 30 does not apply. That is, you can submit a return just to receive a deduction at any time throughout the year. In this situation, there is no need to focus on the deadline for submitting the 3-NDFL declaration.

The statute of limitations for filing a 3-NDFL declaration when applying for tax deductions is not established by law. But only 3 years are allotted for filing an application for a tax refund, counted from the moment this payment is made (clause 7 of Article 78 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated November 17, 2011 No. 03-02-08/118).

Please note that if you declare in 3-NDFL both income subject to declaration and the right to tax deductions, then you are required to submit such a declaration no later than April 30.

For example, when selling property owned for less than 5 (and in certain situations - 3) years, you need to report before April 30 of the year following the year of sale (clause 1 of Article 229 of the Tax Code of the Russian Federation). Therefore, if you decide to reduce the income from the sale of housing by expenses associated with its acquisition, and at the same time apply to it the deduction provided for the purchase of housing, then the declaration must be submitted no later than April 30.

How to fill out the 3-NDFL declaration when selling and buying apartments during the year? The answer to this question is in ConsultantPlus. To do everything correctly, get trial access to the system and go to the material. It's free.

Read more about the impact of the period of ownership of property on the taxation of income from its sale in the material “Sale of real estate below cadastral value - tax consequences.”

What is an income statement

When entrepreneurs receive income, they must be declared for further taxation. If an individual entrepreneur is in a special regime and pays a single tax to the budget, there is no obligation to submit form 3-NDFL. But when using the general taxation regime, as well as in some other cases, which will be discussed in more detail below, it is required to file a declaration of income of individuals. In 2022, it is necessary to report for 2017.

When submitting 3-NDFL to the tax authorities, data on the taxable base is indicated in terms of various income received and the amount of accrued tax. If deductions are claimed at the same time, additional information is provided that is required to process an income tax refund. Thus, in some cases filing a return is a taxpayer's responsibility, while in others it is a right.

Results

The deadline for submitting Form 3-NDFL for declaring income is set for April 30, following the reporting year. If the deadline falls on a weekend or non-working date, it is shifted to the next closest working day. For reporting for 2022, this rule applies, and you need to report no later than 05/04/2022. For late submission of a tax return, the taxpayer will face a fine of at least 1,000 rubles.

When declaring tax for deduction, a specific deadline for filing 3-NDFL is not established by law. But the tax can be returned only for the last 3 years preceding the year of filing the declaration.

Sources:

Tax Code of the Russian Federation
Order of the Federal Tax Service of Russia dated October 15, 2021 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.

How to submit a EUD to the tax office?

A single simplified declaration can be submitted:

On paper:

personally;
through a representative with a power of attorney;
by mail with a description of the attachment.

In electronic format:

via telecommunication channels;
through the taxpayer’s “Personal Account”.

IMPORTANT! The report cannot be submitted on paper if the average number of personnel exceeds 100 people.

When submitting the form in any way in electronic format or when sending by mail, the date of submission of the report is considered the day it is sent to the tax authorities.