Program for filling out 3 personal income taxes. Official tax program for filing returns

03/20/2019 , Sashka Bukashka

On February 18, 2018, the order of the Federal Tax Service of Russia dated October 25, 2017 N ММВ-7-11/822@ came into force, which introduced changes to the tax return form for personal income tax (form 3-NDFL). These changes are also valid in 2019 for declaring income received in 2018. Let's look at how to fill out the form taking into account the new requirements.

Personal income tax is a personal income tax paid to the state by working citizens, and is a declaration that is submitted to the tax service by people receiving income in Russia. This article describes how to fill out the 3-NDFL declaration and why it is needed.

Who needs to submit a tax return 3-NDFL

The declaration is submitted upon receipt of income on which personal income tax must be paid, as well as to return part of the tax previously paid to the state. 3-NDFL is submitted:

• Individual entrepreneurs (IP), lawyers, notaries and other specialists who earn their living through private practice. What these people have in common is that they independently calculate taxes and pay them to the budget.
• Tax residents who received income in other states. Tax residents include those citizens who actually live in Russia for at least 183 days a year.
• Citizens who received income from the sale of property: cars, apartments, land, etc.
• Persons who received income under a civil contract or from renting out an apartment.
• Lucky people who win the lottery, slot machines or betting must also pay tax on their winnings.
• If necessary, obtain a tax deduction: for, for, and so on.

Do not confuse this document with . They have similar names and usually come in the same set of documents, but they are still different.

Where to submit the 3-NDFL declaration

The declaration is submitted to the tax service at the place of permanent or temporary registration (registration). It is handed over in person or sent by mail. You can also submit your tax return online. To fill out 3-NDFL online, obtain a login and password to enter the taxpayer’s personal account at any tax office. To receive your login and password, come in person and don’t forget your passport.

Deadlines for filing 3-NDFL in 2019

In 2019, the personal income tax return in Form 3-NDFL is submitted by April 30. If the taxpayer completed and submitted the report before the amendments to the form came into force, he does not need to submit the information again using the new form. If you need to claim a deduction, you can submit your return at any time during the year.

Sample of filling out 3-NDFL in 2019

You will be assisted in filling out the 3-NDFL declaration by the “Declaration” program, which can be downloaded on the website of the Federal Tax Service. If you fill out 3-NDFL by hand, write text and numeric fields (TIN, fractional fields, amounts, etc.) from left to right, starting from the leftmost cell or edge, in capital printed characters. If after filling out the field there are empty cells, dashes are placed in them. For a missing item, dashes are placed in all cells opposite it.

When filling out the declaration, no mistakes or corrections should be made; only black or blue ink is used. If 3-NDFL is filled out on a computer, then the numerical values ​​are aligned to the right. You should print in Courier New font with a size set from 16 to 18. If you do not have one page of a section or sheet of 3-NDFL to reflect all the information, use the required number of additional pages of the same section or sheet.

Amounts are written down indicating kopecks, except for the personal income tax amount, which is rounded to the full ruble - if the amount is less than 50 kopecks, then they are discarded, starting from 50 kopecks and above - rounded to the full ruble. Income or expenses in foreign currency are converted into rubles at the exchange rate of the Central Bank of the Russian Federation on the date of actual receipt of income or expenses. After filling out the required pages of the declaration, do not forget to number the pages in the “Page” field, starting from 001 to the required one in order. All data entered in the declaration must be confirmed by documents, copies of which must be attached to the declaration. To list documents attached to 3-NDFL, you can create a special register.

Instructions for filling out 3-NDFL. Title page

A cap

In the “TIN” paragraph on the title and other completed sheets, the identification number of the taxpayer - an individual or company - is indicated. In the item “Adjustment number”, enter 000 if the declaration is submitted for the first time this year. If you need to submit a corrected document, then 001 is written in the section. “Tax period (code)” is the period of time for which a person reports. If you are reporting for a year, enter the code 34, the first quarter - 21, the first half of the year - 31, nine months - 33. “Reporting tax period” - in this paragraph, indicate only the previous year, the income for which you want to declare. In the “Submitted to the tax authority (code)” field, enter the 4-digit number of the tax authority with which the submitter is registered for tax purposes. The first two digits are the region number, and the last two are the inspection code.

Taxpayer information

In the “Country Code” section, the code of the applicant’s country of citizenship is noted. The code is indicated according to the All-Russian Classifier of Countries of the World. The code of Russia is 643. A stateless person marks 999. “Taxpayer category code” (Appendix No. 1 to the procedure for filling out 3-NDFL):

• IP - 720;
• notary and other persons engaged in private practice - 730;
• lawyer - 740;
• individuals - 760;
• farmer - 770.

The fields “Last name”, “First name”, “Patronymic”, “Date of birth”, “Place of birth” are filled in exactly according to the passport or other identity document.

Information about the identity document

The item “Document type code” (Appendix No. 2 to the procedure for filling out 3-NDFL) is filled in with one of the selected options:

• Passport of a citizen of the Russian Federation - 21;
• Birth certificate - 03;
• Military ID - 07;
• Temporary certificate issued instead of a military ID - 08;
• Passport of a foreign citizen - 10;
• Certificate of consideration of an application to recognize a person as a refugee on the territory of the Russian Federation on its merits - 11;
• Residence permit in the Russian Federation - 12;
• Refugee certificate - 13;
• Temporary identity card of a citizen of the Russian Federation - 14;
• Temporary residence permit in the Russian Federation - 15;
• Certificate of temporary asylum in the Russian Federation - 18;
• Birth certificate issued by an authorized body of a foreign state - 23;
• Identity card of a Russian military personnel/Military ID of a reserve officer - 24;
• Other documents - 91.

The items “ ”, “Date of issue”, “Issued by” are filled out strictly according to the identity document. In the “Taxpayer Status” number 1 means a tax resident of the Russian Federation, 2 means a non-resident of Russia (who lived less than 183 days in the Russian Federation in the year of income declaration).

Taxpayer phone number

In the new form 3-NDFL, fields for indicating the taxpayer’s address have been removed. Now you do not need to indicate this information on the form. Simply fill out the “Contact phone number” field. The telephone number is indicated either mobile or landline, if necessary, with the area code.

Signature and date

On the title page, indicate the total number of completed pages and the number of attachments - supporting documents or their copies. In the lower left part of the first page, the taxpayer (number 1) or his representative (number 2) signs the document and indicates the date of signing. The representative must attach a copy of the document confirming his authority to the declaration.

3 main mistakes in 3-NDFL that we usually make

Expert commentary specifically for Sashka Bukashka’s website:

Evdokia Avdeeva
StroyEnergoResurs, chief accountant

The most common errors can be divided into three groups:

1. Technical errors. For example, a taxpayer forgets to sign on required sheets or skips sheets. The tax office will also refuse to provide deductions without supporting documents. The costs of purchasing property, treatment, training, insurance must be confirmed by contracts and payment documents.
2. Incorrect or incomplete filling of data. “Top” of such shortcomings:
   1. on the title page in the line “adjustment number” when submitting the declaration for the first time, put 1, but it should be 0;
   2. incorrect OKTMO code.
      Such shortcomings are not so terrible, and in the worst case they will lead to refusal to accept the declaration. But incompletely filling out some data can lead to the tax office “misunderstanding you” and instead of providing a deduction, it will require you to pay tax.
      For example, if the taxpayer in the section “Income received in the Russian Federation” does not indicate the amount of income, the amount of tax calculated and the amount of tax withheld, then instead of refunding the tax, the taxpayer will calculate it for himself as an additional payment.
3. Ignorance of laws and rules for applying deductions. For example, a citizen paid for training in 2017, but wants to receive a deduction for 2018. However, the tax benefit is provided specifically for the year in which the applicant paid for education, medical care or other services.

Filling out 3-NDFL when declaring income and filing tax deductions

The procedure for filling out 3-NDFL depends on the specific case for which you are filing a declaration. The declaration form contains 19 sheets, of which you need to fill out the ones you personally need.

• Section 1 “Information on the amounts of tax subject to payment (addition) to the budget/refund from the budget”;
• Section 2 “Calculation of the tax base and the amount of tax on income taxed at the rate (001)”;
• Sheet A “Income from sources in the Russian Federation”;
• Sheet B “Income from sources outside the Russian Federation, taxed at the rate (001)”;
• sheet B “Income received from business, advocacy and private practice”;
• sheet D “Calculation of the amount of income not subject to taxation”;
• Sheet D1 “Calculation of property tax deductions for expenses on new construction or acquisition of real estate”;
• Sheet D2 “Calculation of property tax deductions for income from the sale of property (property rights)”;
• sheet E1 “Calculation of standard and social tax deductions”;
• sheet E2 “Calculation of social tax deductions established by subparagraphs 4 and 5 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation”;
• sheet J “Calculation of professional tax deductions established by paragraphs 2, 3 of Article 221 of the Tax Code of the Russian Federation, as well as tax deductions established by paragraph two of subparagraph 2 of paragraph 2 of Article 220 of the Tax Code of the Russian Federation”;
• sheet 3 “Calculation of taxable income from transactions with securities and transactions with derivative financial instruments”;
• Sheet I “Calculation of taxable income from participation in investment partnerships.”

In addition to paying personal income tax, the declaration will be useful to receive a tax deduction. By law, every citizen can return part of the tax previously paid to the state to cover the costs of education, treatment, purchase of real estate or payment of a mortgage loan. You can submit documents to receive a deduction any day after the end of the year in which the money was spent. The deduction can be received within three years.

The deadline for submitting 3-NDFL for 2019 is approaching. You should not put off submitting this report until the last minute, but think about filling it out now. The Declaration program can help you fill out the report. You can download the “Declaration” program 3 personal income tax 2020 for free using the button at the bottom of this page. For each reporting year, you must fill out data in the appropriate software for exactly the period for which you want to receive a tax deduction. If you need to receive a deduction for 2016, then you need to fill out the 3-NDFL declaration for 2016, and similarly for other years. Let's figure out how to use this program.

The advantages of filling out the 3-NDFL declaration for 2019 in a special program is that the program has built-in functions that allow you to check the correctness of filling out the required details. You can also not print it at home, but download it to a flash drive. Then, when visiting the Federal Tax Service Inspectorate, the inspector will be able to check the declaration and tell you whether there are errors in it and how to correct them.

If you are confident that you have filled out the 3-NDFL declaration for 2019 correctly, you can save it and print it in two copies for submission to the INFS. 3-NDFL programs for all years are collected on the Federal Tax Service page at the link.

Then you need to enter your registration address indicated in your passport in the field that opens. The service will give you the tax office number at your place of registration.

You can also select the tax office code in the program for filling out the declaration in the drop-down window by clicking on the square with dots opposite the “tax office number” window.

3. Indicate the correction number of the submitted 3-NDFL declaration. If you submit your first declaration for the reporting year, enter “0”. If a declaration has already been filed for the reporting year, and now you need to correct and submit another declaration, enter “1” or “2” depending on the number of previously updated declarations submitted.

4. In the “taxpayer attribute” column, indicate the attribute you require. In this case, put a dot next to the words “other individual”.

5. In the “have income” item, put a mark in the circle of the first item.

6. In the “accuracy is confirmed” section, choose how you will submit the declaration.

Section “Information about the declarant”

We proceed to filling out the next section of the personal income tax declaration 3 “Information about the declarant”. The section consists of two tabs: personal data and address. Click on the personal data tab. This section records your details exactly with your documents. Fill out all the data in the specified items; there are no difficulties in filling out this section. In the “citizenship data” section, enter country code 643. This is the code for Russia.

Then go to the address tab and fill in your information.

Section “Income received in the Russian Federation”.

The next section to fill out is “Income received in the Russian Federation.”

Let's start filling out this section by choosing a tax rate. The following tax rates are shown at the top: 13%, 9%, 35% and 13%. By placing your cursor over each bet, you will read in which case it applies. To fill out the declaration, in our case, we settle on the first rate of 13% - income received from tax agents or other sources of payments, including from individuals.

The next item is adding a payment source. Click on the green plus and enter your employer’s details. The necessary data is available in the 2-NDFL certificate issued by your employer.

Section "Deductions"

The last stage of filling out the 3-NDFL declaration is data on the provision of deductions:

• property tax deduction - if you purchased housing;
• standard child tax credit - if you did not receive a child tax credit from your employer;
• social tax deduction.

If you plan to take only one of the above deductions, then you will need to uncheck the box placed on the standard deductions tab to “allow the standard deduction.” If you plan to receive several deductions, then you do not need to uncheck the box.

By opening a tab for each deduction, you enter the necessary data confirmed by your primary documents.

Print this article, download the “Declaration” program and fill out Declaration 3 of personal income tax step by step.

WAYS TO SUBMIT THE 3-NDFL DECLARATION FOR 2019

There are several ways to submit your 3-NDFL declaration for 2019:

• submit the declaration in person by visiting the tax office;
• instruct your representative by issuing a notarized power of attorney for him to submit the report;
• send by registered mail with a list of the contents;
• using the taxpayer’s personal account using an electronic signature.

Program for filling out the 3-NDFL declaration for 2019

Click the button below to access the program for filling out the 3-NDFL declaration for 2020.

The income tax declaration campaign for 2017 traditionally starts in January 2018. The deadline is approaching soon when many individuals must report their financial successes to the tax authorities using Form 3-NDFL. Our consultation will help you install the “Declaration” program from the Federal Tax Service and fill it out.

Why download

For those who are required to independently report their taxable income to the tax authorities, the current tax legislation allows them to choose:

1. Fill out the 3-NDFL declaration on paper by hand or using a computer and take it to your tax office (or use postal services for this);
2. Fill out a report electronically online in the individual’s personal account on the official website of the Federal Tax Service of Russia www.nalog.ru and send the file to the tax office here;
3. Or install a program for 3-NDFL for 2017, which will help you fill out the declaration correctly.

Of course, an increasing number of individuals who pay personal income tax choose the last 2 options, since they are faster and more reliable.

On the website of the Federal Tax Service of Russia, you can download a free program for filling out 3-NDFL for 2017 in 2018 using the following link (provided with the Moscow city index):

Here is the functionality of the “Declaration” program:

• entering information from other documents of an individual;
• calculation of derivatives and total indicators;
• arithmetic data control;
• checking the correctness of calculation of benefits and deductions for personal income tax;
• analysis of the correctness of calculation of the base and amount of income tax;
• generating an XML file with declaration data;
• generation of completed forms with declaration data and barcode.

Current version

Before installing the Declaration program for 3-NDFL for 2017, make sure that this is the latest version. This one has an index of 1.0.0. It was released on December 28, 2018 and is available for download on the website of the Federal Tax Service of Russia from January 10, 2018.

Installation procedure

To install the program for 3-NDFL for 2017 on your computer, you need to take the following steps:

1. Copy the InsD2017.msi file to your hard drive.
2. Run it as administrator (right-click) and follow the installation instructions (see pictures below).

The navigation here is standard: these are the “Back”, “Next” and “Cancel” buttons.

The welcome screen looks like this:

For the convenience of filling out personal income tax returns 3-NDFL and 4-NDFL, the Federal Tax Service has released a special “Declaration” program. These forms are filled out in accordance with the Order of the Federal Tax Service No. ММВ-7-11/822 dated October 25, 2017. Submission of personal income tax returns to the Federal Tax Service begins in January 2018 and ends on May 3, 2018.

Who must submit 3-NDFL and 4-NDFL declarations

• after receiving the first income from a recently started business activity;
• in case of a possible change in the amount of income in the new year - for the correct calculation of advance payments.

Features of the “Declaration” program

• Entering information about the taxpayer based on documents.
• Calculation of indicators for 3-NDFL and 4-NDFL declarations.
• Monitoring the correctness of entered and calculated data.
• Checking the correctness of calculation of benefits and tax deductions, tax base and tax amount.
• Generating completed Declaration forms with a barcode and an XML file with declaration data.

Program installation

• download the program installation file from the Federal Tax Service website (section “Software”) - the latest version of the program is always posted there;
• run the installation (file name InsD2017.msi) - the launch must be carried out under an administrator account, Russian regional standards must be installed on the computer;
• in the first welcome window that appears, click the “Next” button;
• in the second window (License Agreement) select “I Accept” and then click “Next”;
• in the “Select folder for installation” window, select the folder on the computer in which the program will be located (by default it is installed in the Program Files (x86) folder, and also check the box to select access to the program “For all users” or “Only for me” ;
• in the last window “Install the print module” select “Next” and after installation click “Close”.

The “Declaration” program is installed, and now you can generate and print personal income tax declarations without any problems!

Taxpayers specified in Art. Art. 227, 227.1 and paragraph 1 of Art. 228 of the Tax Code of the Russian Federation, must submit a tax return for personal income tax (clause 1 of Article 229 of the Tax Code of the Russian Federation). We are talking, for example, about individual entrepreneurs who apply the general taxation system (clause 1, clause 1, clause 5, article 227 of the Tax Code of the Russian Federation), or about citizens who sold an apartment inherited or donated by a family member before the expiration of 3 years (clause 2 clause 1, clause 2 of article 228, clause 1 of clause 3 of article 217.1 of the Tax Code of the Russian Federation).

Those citizens who are not required to file a personal income tax return can do so at their own request. For example, to receive a tax deduction when purchasing an apartment (clause 2 of article 229, clause 3 of clause 1, clause 7 of article 220 of the Tax Code of the Russian Federation).

Form 3-NDFL for 2016: where to get the form and how to fill it out

The 3-NDFL tax return form to be filled out for 2016, as well as the procedure for filling it out, were approved by Order of the Federal Tax Service of Russia dated December 24, 2014 No. ММВ-7-11/671@ (as amended by the Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11 /552@).

For tax return 3-NDFL 2016, you can download the form at.

Declaration 3-NDFL (form according to KND 1151020) can be submitted on paper, filled out by hand or printed on a computer. You must use blue or black ink.

You can use special programs to prepare a declaration. For example, on the Federal Tax Service website www.nalog.ru, in the “Software - Declaration” section, there is a specially designed program that, after downloading to your computer, you can use to fill out a tax return for 2016.

It is also convenient to fill out and submit a declaration in form 3-NDFL online on the Federal Tax Service website in the interactive service “Taxpayer Personal Account for Individuals.”

Composition of a personal income tax return

Form 3-NDFL consists of mandatory sheets and sections, as well as sheets that are filled out only by individual taxpayers (clause 2.1 of the Procedure, approved by Order of the Federal Tax Service dated December 24, 2014 No. ММВ-7-11/671@).

Thus, all individuals submitting a 3-NDFL declaration must fill out a declaration in the following composition:

• Title page;
• Section 1 “Information on the amounts of tax subject to payment (addition) to the budget/refund from the budget”;
• Section 2 “Calculation of the tax base and the amount of tax on income taxed at the rate.”

Sheets A, B, C, D, D1, D2, E1, E2, G, Z, I of the 3-NDFL declaration are used to calculate the tax base and tax amounts and are filled out as necessary.

For example, a citizen receiving income from sources in the Russian Federation, filing a tax return in connection with the sale of an apartment, fills out the following sheets in addition to the mandatory part:

• Sheet A “Income from sources in the Russian Federation”;
• Sheet D2 “Calculation of property tax deductions for income from the sale of property and property rights.”

And if such an individual also bought an apartment in 2016 and claims tax deductions in connection with this, in addition to the Title Page, Sections 1 and 2, as well as Sheet A and Sheet D2, additionally:

• Sheet D1 “Calculation of property tax deductions for expenses on new construction or acquisition of real estate.”

Deadlines for submitting the 3-NDFL declaration

In general, the 3-NDFL declaration is submitted no later than April 30 of the year following the expired tax period (clause 1 of Article 229 of the Tax Code of the Russian Federation).

If the last day of the period falls on a weekend or non-working holiday, you can submit the declaration on the working day following such a day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

Due to the fact that 04/30/2017 is a Sunday, and 05/01/2017 is the Spring and Labor Day (Article 112 of the Labor Code of the Russian Federation), the 3-NDFL declaration in 2017 for 2016 must be submitted no later than 05/02/2017.

If filing a personal income tax return is a right, and not an obligation, of an individual (for example, when buying an apartment and submitting a property tax deduction), you can submit a return after April 30.

3-NDFL 2016: sample filling

Let us present in the case where an individual receiving income from sources in the Russian Federation submits a declaration in order to receive a property tax deduction in connection with the purchase of an apartment.