How to fill in personal income tax? 3-NDFL: sample filling. Example 3-NDFL

Many citizens are faced with the question of how to fill in personal income tax 3 forms. In fact, everything is quite simple, it can be done independently and for free. In this publication there are recommendations that will help understand the answer to the question posed. The most important thing is to carefully read and observe them.

What is the purpose of the declaration and who should fill it in?

Tax declaration NDFL-3 - a document necessary for the individual's report to the state on the income received. It consists of 26 sheets that fill:

• individual entrepreneurs;
• Notaries, lawyers and other persons engaged in private practice;
• Citizens who received an inheritance;
• Winning a lottery or other risk-based game;
• People receiving income from those who are not a tax agent (landlords);
• Those who received profit for which the tax was not paid.

The program for filling 3-NDFL

The document under consideration is easiest to issue with the help of the free utility "Declaration-2013", which can be downloaded from the site of the Federal Tax Service. Next, you need to install it on a personal computer.

The functionality of the program allows you to enter information about taxpayers, calculate the totals, verify the correct calculation of deductions, benefits, and generate a file in XML format. For the full work of the "Declaration-2013" program, minimum system requirements are imposed.

If a person knows the form of 3-NDFL, the program, how to fill in it all the fields, taking into account all the features, he will quickly and correctly issue the document.

"Declaration 2013". Part 1: filling in information about the taxpayer

First of all, you should run the program (a shortcut on the desktop with the green letter D). In the window that appears, select the "Condition" entry in the left panel. Now the reader will learn how to fill in personal income tax with the help of the "Declaration-2013" program.

If the taxpayer is a resident (stayed in Russia for more than six months), choose the type of document "3-NDFL", otherwise - "3-NDFL non-resident". In the field "General Information" a tax inspection code is entered in which information will be provided. Since the document in question is provided at the place of permanent residence registration, residents of the regional center do not fill the "Area" field.

Taxpayers wishing to understand how to fill in personal income tax-3, and who pass the declaration for the first time in a year, leave a zero in the section "correction number". Otherwise, put a unit (you need to clarify the early declaration). In the item "Taxpayer Sign", a choice is made of who the person is. Further in the menu "There are incomes" it is necessary to put a tick there where the profit comes from.

"Declaration 2013". Part 2: Who submits the declaration?

The program should clarify the reliability of delivery of documentation: either the person submits it for himself (mark "personally"), or for another individual ("Representative FL"), or he is the representative of the organization. If the formalities in question are carried out in lieu of another citizen, you will need to enter personal information and a document number that can be:

• Power of attorney from a legal or physical person;
• A birth certificate if the representative is the parent of the child.

Now you need to click the "Save" button on the top toolbar to save all the data. The name of the declaration is entered in the appeared window.

"Declaration 2013". Part 3: information about the declarant

On the left side panel there is a tab "Information on the declarant". Under the button, where the information is stored, there is a button with an image similar to an open box cage. When you click on it, you will need to fill in personal information: TIN (you can find out on the FTS website, but this field is optional), passport data, and save the changes.

The next step is to click on the button located next to the previous one in the form of a house. In the opened panel the type of residence (permanent or temporary), address, phone number and OKATO (the all-Russian classifier of administrative-territorial division) is indicated.

"Declaration 2013". Part 4: Information on income and expenses

Entrepreneurs and individuals wishing to understand how to fill in personal income tax (3 form) must correctly enter information about the income received. To do this, you need a personal income tax certificate of the 2nd form, which you can obtain from the organization at the place of work that withholds income tax. Different types of profits are subject to the corresponding tax rates. For example, wages - 13%, material profit - 35%, dividends - 9%. Each method of profit has a unique code: 2000 - wages, 2012 - funds for leave, 2010 - income under GPC contracts, 2,300 - sick, 1,400 - rental income, 2,720 - gifts. When the personal income tax is calculated, it is necessary to take into account the deductions (benefits not taxable) in the form of codes that can be viewed in the certificate. Based on all these data, we continue to understand how to fill out a certificate of 3-NDFL.

Step 1. In the left panel, select the item "Incomes received in the RF".

Step 2. Under the "Save" button, select the number 13, which means the tax rate. If the declaration is filled in connection with the sale of property that is in possession of less than three years, then only information on the profit from this operation is indicated.

Step 3. In the "Source of payments" section with green plus sign, you should add as many organizations as personal income tax certificates and fill in the required data: TIN, CAT, OKATO. For an enterprise that provides standard deductions, tick off the appropriate inscription.

Step 4. In the "Sources of payment", which are under the previous paragraph, they enter information about the income. To do this, click the plus sign to add and minus to delete.

Step 5. Fill in the "Total amounts by source of payment" field (section 5 of the help).

Step 6. If in clause 5.7 of PIT of the 2nd form the amount is indicated (the tax agent did not withhold the entire amount of the income tax), information on income taxable is entered.

"Declaration 2013". Part 5: filling in the box with deductions

There are four tabs in this section. Those wishing to receive an answer to the question of how to fill out the 3-NDFL correctly should know that each of them corresponds to a certain category of deductions: standard, property, social and past losses from operations with securities.

Entering the first group, you must tick the boxes. If the taxpayer has children, then the label "Deduction for the child (children)" should be left. The next field - "Deduction for a child (children) to a single parent" - does not cause any questions. The last field under the question mark means deductions intended for the guardian or single parent whose status has changed during the year. Further information on the number of small family members is specified. Also, the standard deductions are provided by codes 104 and 105.

Button with a red tick - social deductions. To declare them, you should put a mark in the proper place. Young taxpayers wishing to understand how to fill out the 3-NDFL form (social deductions) should be aware that the deductions are limited.

If necessary, the "Property Tax Deduction for Construction" field is filled in, for which you will need information from the documents for the acquisition of the property. After that press the button "Go to the input of amounts". That's all you need to do to fill out the declaration using a computer program.

Preparation of documents

You can see the result in the "Declaration-2013" program using the "Browse" button. Then make a one-sided seal in two copies. It remains neatly to fasten the sheets with a stapler (so that the staples do not block the barcode), put the date in the format February 24, 2014 and sign. On the front page, indicate the number of completed sheets and attached documents.

Advice: all documents should be brought to the tax service independently. The specialist will verify the duplicates and return some originals, as well as report errors or lack of additional materials. Sending NDFL-3 by e-mail can delay the process with deductions.

3-NDFL: sample of filling for 2014 (title pages)

Sometimes there is no way to issue a declaration on the computer. Some people are used to doing this on a ready-made form. Then you may need the presence of "Guarantor", "Consultant" or other system where you can download and print the form of 3-NDFL. A sample of filling for an individual who has received a profit from the sale of an apartment is presented later in the article.

Citizen Belov Andrey Viktorovich (TIN 772478888888), who lives in Moscow, in January 2014 sold Ivanova Natalia Olegovna (INN 772499999999) an apartment received in the order of inheritance in 2012. By income from the sale, Andrei Viktorovich is required to provide documentation until April 30, 2015.

To receive a tax deduction, you must attach photocopies of documents confirming receipt of money by the seller from the buyer (receipt for 1 page), a sales contract (between AV Belov and NO Ivanova), as well as acts confirming the term Ownership of the flat sold.

On the first page in the field "Number of adjustments" the figure zero is put, as the taxpayer for the first time submits the declaration for 2014. In the TIN item, the figures 772478888888 should be indicated. In the section "Tax period" there should be a number of 34 and year 2014. In the field "Provided to the tax authority" a tax service code is written. In this case, the number 24 should be indicated (you can see the first four digits in the TIN: 77 - Moscow code, and 24 - the agent number). The "Taxpayer category code" is then filled in. For A.V. Belova is number 760.

Further, the code for OCTMO is indicated, which can be found in the tax service. In this example, this is 45315000. Next, write the full name, first name, middle name, phone number, at the bottom, put the date and signature. It is also necessary to indicate the number of completed pages and the attached documentation.

In the "Date of birth" A.V. Belov should write the relevant data in the format 05.08.1982. The field "Place of birth" is written in Moscow. "Presence of citizenship" - 1 (for persons with citizenship, 2 - without citizenship). In the section "Country code" 643 (Russia) is put. Next, the document code and passport data are indicated. In the "Status of the taxpayer" 1 (resident of the Russian Federation) is affixed.

Example of a completed 3-NDFL declaration on the profit from the sale of property: other pages

In the section headed "Place of residence of the taxpayer", you must specify the address of the permanent place of residence according to the following pattern: 107113 (postal code), 77 (area code), Moscow. Next is written the street, house, building and apartment number.

In sheet A the amount of income received from NO is indicated. Ivanovo (2.5 million rubles.). According to the law (Article 220, clause 2.1 of the RF Tax Code), the tax deduction limit is 1 million rubles, which means that the amount of taxable profit is 2.5 - 1 = 1.5 million rubles. The calculated tax is equal to 1,5х13% = 0,195 million rubles. The results are displayed in the second paragraph.

In item 1.1.1 of sheet Е it is necessary to write the total sum of the received income - 2,5 million rbl., And in item 1.1.2 - the maximal tax deduction - 1 million rbl. The calculation of the fields of sections 1 and 6 is indicated in the declaration, so there is no difficulty.

In this publication, answers were received to the following questions: why do I need a tax return, how to fill in 3-NDFL. The sample of filling was also presented, and it was also told how to issue this document with the help of a special program. Knowing all these features, the taxpayer can choose the most convenient way for him and do all the necessary formalities.