3-NDFL for 2022: sample filling in 2022

There are a huge number of cells in the tax return form in which you need to enter various codes. Individuals who are faced with filling out this document for the first time, as a rule, are stunned. What is the adjustment number in the 3-NDFL declaration?

In order to solve this problem once and for all and find out all the necessary information about the 3-NDFL declaration, as well as the adjustment number, we recommend that you read the text of this article.

3-NDFL: Who should file

All income of individuals is subject to tax in Russia. Citizens who work for hire receive wages reduced by its amount. In this case, the calculation, deduction and transfer to the budget is carried out by the employer, who is the tax agent for personal income tax of his employees.

But it happens that an individual receives income independently. There is no tax agent for such income, so the responsibility for calculating and paying personal income tax falls on the citizen himself . For example, these are cases when an individual who does not carry out entrepreneurial activities:

• sold the property belonging to him;
• received income from its rental;
• received income under other civil law contracts (if the person who paid this income is not a tax agent for personal income tax);
• received expensive property as a gift from someone other than a close relative;
• otherwise independently received income subject to personal income tax.

A separate category of citizens are tax residents of the Russian Federation who received income outside the country in the reporting year. Please note that tax residents are persons who have lived in Russia for at least 183 days a year, while their sources of income are located abroad.

In all these cases, the citizen (tax resident) must independently pay tax on his income and report to the Federal Tax Service in Form 3-NDFL.

So, the first group of persons who submit the form in question are individuals (not individual entrepreneurs) who received income without a tax agent.

The second group are persons who are engaged in entrepreneurial activities , namely:

• individual entrepreneurs who apply the general taxation system;
• lawyers, notaries and some other persons engaged in private practice;
• heads of peasant farms.

The purpose of the 3-NDFL declaration is to inform the Federal Tax Service about the income of an individual. This is necessary to:

• tax authorities monitored the correctness of their personal income tax payment;
• a citizen could receive a tax deduction.

How to find out the number?

You can find out the final number that needs to be entered in the column by simple calculation using the formula:

total value = number of previously submitted declarations -1

As an example: if four declarations have already been filed during the reporting tax period, the adjustment number in the UTII declaration should be with the value “3”.

In this case, it does not matter in what form the document is executed: in 2nd personal income tax, 3rd personal income tax or the adjustment number in the certificate in form 6 personal income tax is always calculated using the above formula.

Attention: even if you submit reports to the tax authorities for the first time during the reporting period, you must still indicate the number of previously submitted papers.

Submission rules

Declaration form

Form 3-NDFL is a multi-page form that consists of a title page, two sections and application sheets. Moreover, the annexes make up the majority of the declaration. They must be filled out depending on the availability of information. But all taxpayers must fill out the Title Page, Section 1 and Section 2.

We fill out the new form 3-NDFL for 2022 for submission in 2022 as follows:

• title page - indicate the tax period and reporting year, inspection code, TIN and information about the taxpayer. We enter the number of completed sheets and applications to 3-NDFL for 2022. We sign the report and set a date for completion;
• section 1 - we provide information about income tax that needs to be paid or returned from the budget; appendix to section 1 - fill out an application for offset/refund of overpayment for personal income tax, if such an overpayment has arisen at the end of the year;
• section 2 - we calculate the tax base and the amount of income tax by type of income;
• Appendix 1 - reflect income from sources in Russia;
• Appendix 2 - indicate income from sources outside the Russian Federation;
• Appendix 3 - we record income from business activities, law and private practice;
• Appendix 4 - we calculate the amount of income not subject to personal income tax;
• Appendix 5 - we calculate standard, social and investment tax deductions;
• Appendix 6 - we calculate property tax deductions from the sale of property;
• Appendix 7 - we calculate property tax deductions for expenses on new construction;
• Appendix 8 - we calculate expenses and deductions for transactions with securities;
• fill out the calculations - to Appendix 1 (calculation of income from the sale of real estate), to Appendix 5 (calculation of social and investment tax deductions).

Reporting deadlines

In general, 3-NDFL is submitted no later than April 30 of the year following the expired tax period, unless otherwise provided by Article 227.1 of this Code.

That is, for income received by an individual in 2022, you should report until 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;
• foreign citizens working in the Russian Federation under a patent;
• citizens who received income:

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

Where and how to submit 3-NDFL

The form is submitted to the tax authority at the place of registration of the taxpayer , that is, at the place of residence of the individual. Standard delivery methods:

• to the territorial body of the Federal Tax Service in person;
• through a representative under a notarized power of attorney;
• by mail;
• in electronic form through the Federal Tax Service website or using online services.

Responsibility

Failure to pay personal income tax is punishable by a fine of 5% of the unpaid amount for each month of delay. Delay is counted from the day after the deadline for paying the tax. In this case, both full and partial months are considered.

If 3-NDFL is not filed , then the penalty depends on whether there is tax payable in it or not:

• if there is no tax, a fine of 1 thousand rubles will follow;
• If there is personal income tax to be paid, then the fine will be 30% of the tax amount .

What is considered an error in the declaration

Article 81 of the Tax Code of the Russian Federation mentions inaccurate information in the declaration and errors themselves. Inaccurate information is incorrectly indicated amounts of income, expenses, results of financial and economic activities, taxes payable. Errors mean an incorrectly specified tax period or date, arithmetic errors, violation of the procedure for filling out the declaration, incorrectly specified codes (TIN, KPP, KBK, OKTMO, etc.) .

Inaccurate information and errors in declarations may not in any way affect the amount of tax that must be paid, but may reduce or increase it. The need to file an updated tax return depends on how errors and inaccurate information affect the tax amount.

Procedure for filling out 3-NDFL

General rules

The declaration form can be filled out:

1. Manually . You must use blue or black ink. The fields are filled in from left to right from the outermost cell. Information must be indicated in printed characters according to the model from the Tax Service website. Dashes are placed in empty cells. Completely empty fields must also have a dash in each cell.
2. On the computer . Text in form fields should be right aligned. The recommended font is Courier New, size 16-18.

Regardless of the filling method, you must adhere to the following rules:

• if there are not enough pages in a section, you need to use additional ones;
• all amounts, except tax, are indicated in kopecks;
• the tax amount is rounded according to standard rules (up to 50 kopecks is discarded, 50 kopecks and more are rounded to the nearest ruble);
• if the declaration reflects income received in foreign currency, it should be converted into rubles at the exchange rate of the Central Bank of the Russian Federation on the date of receipt;
• pages of the form should be numbered in a special “Page” field, with the number “001” assigned to the title page;
• it is necessary to attach documents (copies) confirming the information reflected in the declaration (they can also be listed in a separate list in any form);
• the title page indicates the number of sheets of the declaration and the number of additional (supporting) documents.

Filling out the title page

The topmost line of the title page, as well as all other sheets in the declaration, is intended for the TIN. Next is the page number. The following line is filled in:

1. Correction number . When submitting the initial declaration, a “0” is entered; when submitting a second declaration, the serial number of the adjustment is indicated.
2. Taxable period . The tax period code “34” corresponding to the year is indicated. Codes for other periods: 21 - I quarter, 31 - half a year, 33 - 9 months.
3. Reporting period . The corresponding year is indicated - 2022.
4. Code of the tax authority to which the declaration is submitted. This is a four-digit code, the first two digits of which correspond to the region code, and the last two digits correspond to the tax office code.

» data-medium-file=»https://kontursverka.ru/wp-content/uploads/2018/02/3NDFL-212×300.jpg» data-large-file=»https://kontursverka.ru/wp -content/uploads/2018/02/3NDFL-724×1024.jpg" loading="lazy" class="wp-image-5519 size-full" title="Filling out the title page" src="https://kontursverka. ru/wp-content/uploads/2018/02/3NDFL.jpg" alt="Form 3-NDFL, title" width="1654″ height="2339″ srcset="https://kontursverka.ru/wp-content /uploads/2018/02/3NDFL.jpg 1448w, https://kontursverka.ru/wp-content/uploads/2018/02/3NDFL-212×300.jpg 212w, https://kontursverka.ru/wp-content /uploads/2018/02/3NDFL-768×1086.jpg 768w, https://kontursverka.ru/wp-content/uploads/2018/02/3NDFL-724×1024.jpg 724w" sizes="(max-width : 1654px) 100vw, 1654px" /> Title page of the 3-NDFL declaration
Next, fill in information about the taxpayer. In the “ Country code ” field for Russia the code “643” is entered. The next field “ Taxpayer Category Code ” is very important. The data for it is taken from Appendix 1 to the procedure for filling out the report from the mentioned Order of the Federal Tax Service. We have listed these codes in a table:

Table. Taxpayer category code for 3-NDFL

Next comes a block of information about the taxpayer . You must specify:

• last name, first name and patronymic (if available);
• date of birth in the format XX.XX.XXXX;
• Place of Birth.

The next block contains details of the identity document . First of all, its code is indicated. For a passport - code 21, for other documents the code must be taken from Appendix No. 2 to the procedure for filling out the form (in the Order).

The last parameter in this block is taxpayer status . How to fill it out is indicated in the form itself:

• a person who is a tax resident of Russia sets the value “1”;
• person who is not a tax resident - value “2”.

The lower part of the title page is completed if the declaration is submitted by a representative of the taxpayer . In the corresponding field, enter the code “2”, and then - information about the representative:

• first name, last name and patronymic of an individual;
• full name of the legal entity.

Below you must indicate the document on the basis of which the representative acts. In addition, a copy of this document must be attached to the declaration.

Completing section 1

This section reflects the amount of tax that is subject to payment to the budget or refund if the tax was overpaid.

In line 010 you need to indicate:

• 1 - if the tax is subject to additional payment;
• 2 - if the tax must be returned from the budget;
• 3 - if the tax is equal to what was paid, that is, no additional payment or refund needs to be made.

Line 020 indicates the budget classification code, line 030 indicates the OKTMO code.

Lines 040-050 are resultant, that is, their indicators are calculated based on the data presented on the following declaration sheets. In other words, these lines are filled in last. If, as a result of the calculation, personal income tax is payable to the budget, this amount is reflected on line 040, if returned from the budget - on line 050.

» data-medium-file=»https://kontursverka.ru/wp-content/uploads/2018/02/44-300×199.jpg» data-large-file=»https://kontursverka.ru/wp -content/uploads/2018/02/44-1024×679.jpg" loading="lazy" class="wp-image-5521 size-full" title="Completed section 1 with the amount of personal income tax to be returned" src="https ://kontursverka.ru/wp-content/uploads/2018/02/44.jpg" alt="3-NDFL, section 1" width="1654″ height="1097″ srcset="https://kontursverka. ru/wp-content/uploads/2018/02/44.jpg 1654w, https://kontursverka.ru/wp-content/uploads/2018/02/44-300×199.jpg 300w, https://kontursverka. ru/wp-content/uploads/2018/02/44-768×509.jpg 768w, https://kontursverka.ru/wp-content/uploads/2018/02/44-1024×679.jpg 1024w, https: //kontursverka.ru/wp-content/uploads/2018/02/44-420×280.jpg 420w" sizes="(max-width: 1654px) 100vw, 1654px" /> Filling out section 1 of the 3-NDFL declaration

Completing section 2

Section 2 provides the calculation of the tax base and the amount of tax payable. Let's look at filling it out with an example.

Ivan Petrovich Sidorov sold an apartment he owned in 2022 for 2,200,000 rubles. Citizen Sidorov owned the property on the basis of ownership for 1 year.

Section 2 of the 3-NDFL declaration of citizen Sidorov will look like

» data-medium-file=»https://kontursverka.ru/wp-content/uploads/2018/02/33-1-300×234.jpg» data-large-file=»https://kontursverka.ru /wp-content/uploads/2018/02/33-1.jpg" loading="lazy" class="wp-image-5520 size-full" title="This is how section 2 is filled in for income from the sale of property" src=" https://kontursverka.ru/wp-content/uploads/2018/02/33-1.jpg" alt="3-NDFL, section 2" width="738″ height="576″ srcset="https:/ /kontursverka.ru/wp-content/uploads/2018/02/33-1.jpg 738w, https://kontursverka.ru/wp-content/uploads/2018/02/33-1-300×234.jpg 300w "sizes="(max-width: 738px) 100vw, 738px" /> Section 2 of the 3-NDFL declaration when selling an apartment

Let's explain:

• line 002 indicates the code of the type of income, in this case it is “3” - other income;
• line 010 indicates the amount of income corresponding to the cost of the apartment;
• line 020 is intended to reflect the non-taxable amount, in this case it is zero;
• line 030 calculates the amount of income subject to personal income tax;
• line 040 reflects the amount of the tax deduction, in this case it is 1 million rubles (calculated according to the data of the following sheets in the declaration);
• lines 050-051 are filled in if the data specified in them is available, in our example they are zero;
• line 060 reflects the amount of the tax base: the tax deduction is excluded from the amount of taxable income;
• in line 070 the amount of tax payable is calculated: the amount from line 060 is multiplied by the personal income tax rate of 13%.

Filling out sheets A-I

Of the remaining sheets of the 3-NDFL declaration, the taxpayer must fill out only those that relate to his income and deductions .

1. Sheets A-B are intended to reflect income:
   A - from sources in Russia;
2. B - from sources outside the country;
3. B - from entrepreneurial activity (it is filled out by individual entrepreneurs, notaries, lawyers, and so on).
4. Sheet D is used to indicate the amounts of income that are not subject to taxation.
5. Sheets D-G are intended for calculating various tax deductions.
6. Sheets Z-I are filled out if there is income from investment activities.

In the example discussed above, the income of Sidorov I.P. was formed as a result of the sale of property, that is, it was received on the territory of the Russian Federation (Sheet A). When calculating the tax, the citizen applied a tax deduction for income from the sale of property (Sheet D2). Thus, his declaration will consist of a Title Page, Section 1, Section 2, and Sheets A and D2.

When filling out 3-NDFL, we recommend that you clarify in the Order exactly which sheets need to be filled out in a particular case.

When is a taxpayer required to file an amended tax return?

Everything is very simple here, if the amount of tax payable is underestimated, that is, the interests of the budget suffer, then filing an updated declaration is the responsibility of the taxpayer (clause 1 of Article 81 of the Tax Code of the Russian Federation). If errors in the initial declaration did not reduce the amount of tax or an overpayment to the budget occurred, then the taxpayer has the right, but not the obligation, to submit an updated declaration.

The period for which an update can be submitted is not limited by law. Even if more than three years have passed since the filing of the erroneous return (the depth of the on-site audit), the taxpayer is required to file an updated return if he has discovered a tax arrears.

Please note that the taxpayer must detect errors or inaccurate information in the primary declaration on his own . If they are found by the tax inspectorate as a result of an audit or reconciliation of calculations, then the amounts of arrears or overpayments of tax are recorded in the results of the audit.

As for overpayment of tax to the budget, before submitting an updated tax return, it is worth assessing the feasibility of this step. The fact is that if the tax base is understated (that is, the tax was overpaid as a result of overestimating income or understating expenses), the tax inspectorate can conduct an on-site audit for the period for which the updated tax return was filed.

In addition, to confirm the fact of overpayment of tax, it will be necessary to submit to the Federal Tax Service the documents on the basis of which the updated declaration has been prepared (agreements with counterparties, primary and payment documents, invoices). If you are sure that you are right, you can confirm it with documents, and the amount of overpayment is significant, then it is really worth submitting an amendment.

Conclusion

So, what is this - the adjustment number in 3 personal income tax, and what should I write in this column? The number is the total number of previously submitted declarations. You can correctly calculate the value of the number using the formula: the number of previously submitted declarations is 1.

If the declaration is submitted to the Federal Tax Service for the first time during the reporting period, it is necessary to enter the value “0” in the column; after the number, whatever it is, there must be dashes (in empty fields). Russian entrepreneurs are strictly required to submit updated information with explanations if the amount of tax deductions as a result has decreased or the profitability of the enterprise has increased significantly in a short period of time.