3 personal income tax required sheets. personal income tax

activities and private practice" Form 3 Personal Income Tax Declaration.

8.1. Sheet B is filled out by taxpayers falling into the following categories:

individuals who have been registered in the prescribed manner and who carry out entrepreneurial activities without creating a legal entity, including those who are heads of peasant (farm) households, lawyers who have established a law office, notaries, arbitration managers and other persons who are engaged in private practice - on the amount of income received from such activities.

For all types of activities Sheet B Declarations 3 personal income tax must be filled out separately.

The final data is calculated and entered on Sheet B of the Personal Income Tax Declaration 3.

8.2. In clause 1 of Sheet In Declaration 3 of Personal Income Tax the following information is entered:

subclause 1.1 - activity code: 1 - entrepreneurial activity; 2 - notarial activities; 3 - advocacy; 4 - activities of an arbitration manager, 5 - activities of the head of a peasant (farm) enterprise, 6 - other activities that are a type of private practice;
subclause 1.2 - code of the type of entrepreneurial activity in accordance with the All-Russian Classifier of Types of Economic Activities (OKVED OK 029-2001 (NACE Rev. 1).

Lawyers who have established a law office, notaries and other persons who are engaged in private practice, including persons who carry out the activities of an arbitration manager, in subclause 1.2. a dash is added.

8.3. In clause 2 of Sheet In Declaration 3 of Personal Income Tax the following information is entered:

subclause 2.1 - the amount of income from each type of activity;
subclause 2.2 - actual expenses incurred, which are taken into account in the tax deduction for all types of activities.

Expenses are reflected according to the following cost elements:

subclause 2.2.1 - material costs;
subclause 2.2.2 - depreciation charges;
subclause 2.2.3 - expenses for payments and rewards in favor of individuals;
subclause 2.2.3.1 - payments to individuals on the basis of employment contracts that were in force during the tax period;
subclause 2.2.4 - other expenses directly related to the extraction of income.

If an individual who carries out entrepreneurial activities without creating a legal entity. a person who is registered as an individual entrepreneur and does not have documented expenses related to business activities, then it is necessary to fill out subclause 2.3.

In subclause 2.3, the amount of expenses is entered, which is taken into account in the tax deduction, within the limits of the standard, which is set at 20% of all income received from business activities (clause 2.1 x 0.20).

8.4. In paragraph 3 Sheet B Declaration 3 of personal income tax The final data is entered:

subclause 3.1 - the full amount of income, calculated as the addition of line 030 indicators for all types of activities;
subclause 3.2 - the amount of tax deduction, calculated as the addition of line 040 indicators for all types of activities, or in the amount of 20% of all income that was received from business activities (clause 3.1 x 0.20), when expenses associated with the activities of an individual entrepreneur , do not have documentary evidence;
subclause 3.3 - the amount of accrued advance payments (based on the tax notice);
subclause 3.4 - the amount of advance payments paid (based on payment documents).

8.5. Item 4 of Sheet In Declaration 3 Personal income tax must be filled out only by the heads of peasant (farm) households whose income from the production and sale of agricultural products and from the production of agricultural products, their processing and sale are exempt from taxation in accordance with the provisions of paragraph 14 of Art. 217 Tax Code of the Russian Federation:

subclause 4.1 - year of registration of the peasant (farm) enterprise;
subclause 4.2 - the amount of income that is not taxed, in accordance with clause 14 of Art. 217 Tax Code of the Russian Federation. This indicator must be less than the indicator indicated in line 030 of Sheet B.

8.6. Point 5 Sheet B Declaration 3 of personal income tax It is necessary to fill out only taxpayers who have made a change in the tax base and the amount of personal income tax, independently adjusting them based on the results of the past tax period, in accordance with the provisions of clause 6 of Art. 105.3 of the Tax Code of the Russian Federation in cases of application in transactions with related parties of prices of goods (works, services) that do not correspond to market prices, if this discrepancy caused a reduction in the amount of tax:

subclause 5.1 - it is necessary to enter the amount of the adjusted tax base if such an adjustment was made in the reporting tax period;
subclause 5.2 - it is necessary to enter the amount of the adjusted tax if the tax base was adjusted in the reporting tax period.

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 “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:

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.
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.
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.

There is no doubt that a sample of Sheet A from 3-NDFL, which will be discussed in our consultation, will be a good help when filling out this income declaration for 2016. After all, almost all individuals submit it with this Sheet.

General form

In 2017, a report on the relevant income is submitted in form 3-NDFL. It was approved by order of the Tax Service of Russia dated December 24, 2014 No. ММВ-7-11/671. The declaration, together with the completed Sheet A, will tell the tax authorities about:

income received from all sources in Russia for 2016;
the corresponding personal income tax amounts that are calculated and withheld at the source of income for 2016.

An unfilled example of Sheet A of the 3-NDFL declaration looks like this:

Over the past 2 years, the Federal Tax Service has not made any adjustments to this Sheet.

Please note that Sheet A of the 3-NDFL declaration for 2016 and other periods is filled out only by:

Based on income from Russian sources – individuals, individual entrepreneurs, legal entities.
Ordinary individuals are tax residents and non-residents of the Russian Federation for income tax.

For individual entrepreneurs, lawyers and private practitioners, Sheet B of the 3-NDFL declaration is intended for similar purposes.

Peculiarities

Initially, Sheet A 3-NDFL includes 3 identical parts:

Each specific example of how to fill out Sheet A 3-NDFL in 2017 will differ from each other. If only because some had one source of income, others had several. In the latter case, the rules established by the order of the Federal Tax Service dated December 24, 2014 No. ММВ-7-11/671 require the declaration of receipts from all sources of payment.

Thus, Sheet A of the 3-NDFL declaration can take up several pages. That is, the number of corresponding parts (see above) of which it consists depends on:

number of sources of income in 2016;
the size of the tax rate to which this or that income falls on the basis of Art. 224 Tax Code.

The procedure established by the Federal Tax Service for filling out Sheet A of the 3-NDFL declaration requires only capital block letters. In addition, the income received amounts to pennies. The situation is the opposite with personal income tax amounts: less than 50 kopecks are discarded, and more are considered as 1 ruble.

A specific example of filling out Sheet A 3-NDFL

Let's take some of the most common situations. Let's assume that E.A. Shirokova in 2016:

Part 1 Sheet A	Sold to A.B. for 5 million rubles. Sokolov’s apartment, which she owned for less than the last three years. This means that in 2016 she had income subject to personal income tax at a rate of 13%. However, this tax is not withheld.
Part 2 Sheet A	Sold by E.L. Korotkova bought her car for 700,000 rubles, which she owned for less than 3 years. At the same time, Shirokova can document that she purchased it for 600,000 rubles. That is, taxable income (p. 080) will be 100,000 rubles. (700,000 rub. – 600,000 rub.).
Part 3 Sheet A	As an employee of Guru LLC, she received wages in 2016 in the total amount of 570,000 rubles. Shirokova's employer did not make deductions (not required). She takes all the information for filling out this part of Sheet A from the 2-NDFL certificate from Guru LLC for 2016.

This article will consider a sample of filling out sheet 3, which will help taxpayers dealing with securities or derivative financial instruments to cope with the preparation of a document of this kind much easier and faster.

Download a sample of the new tax return form 3-NDFL

In addition, the article will provide examples of filling out sheets D1 and D2 of the tax return.

You can download the 3-NDFL declaration form for 2017.
A sample of the 3-NDFL form, including sheets Z, D1 and D2, can be downloaded.
The program for filling out the declaration is available here.

Those individuals who are investors, have opened an investment account and receive profit as a result of trading operations are required to report to the tax office by filling out a declaration sheet marked with the letter Z. The form has four whole pages allocated for this sheet - this is all sheet Z, consisting of eleven points.

Who should enter data

Not all taxpayers are responsible for completing sheet 3 of form 3-NDFL, but only for those whose profits relate to the following aspects:

Securities - This is documentation that contains certain details indicating the emergence of rights to any type of property. Moreover, without these documents, the rights recorded in them cannot be transferred.
Derivative financial instrument (DFI) - This is an agreement under which individuals who enter into it become the holders of certain types of rights or sign to carry out certain instructions regarding the underlying asset.

It should be noted that the taxpayer does not need to fill out all four pages of sheet 3, but only those that require the indication of data relevant to the specific situation. Thus, if an individual carried out transactions with securities related to a loan, then he should enter information in the first and eighth paragraphs of this sheet.

How to fill

The sheet devoted to reporting data on profits obtained through securities or derivative funds is much easier to fill out. This is due to the fact that you do not need to enter any codes into sheet 3, but only monetary amounts taken from other documentation.

Each number must be entered in a separate cell. Any field that requires indicating the size of any amount consists of twelve cells intended for indicating rubles, a dot (acts as a dividing mark) and two cells for putting kopecks. If the taxpayer needs to write rubles, then their amount is placed on the left side of the dot in the last cells, and if kopecks, then on the right.

In addition, the individual must indicate the so-called type of operation. This parameter is entered on all pages of sheet 3 and has a line code of 100. There is only one cell for it, in which you need to enter the number one (if financial transactions were carried out on an individual investment account) or two (if the number one does not correspond to the taxpayer’s situation).

On each page of sheet 3, its number should be indicated at the top, under which it appears on the declaration form (for example, if this is the sixth page, then the numbering is indicated as follows: “006”, if the seventh - “007” and so on). Also, all sheets must contain the identification code, last name, first name and patronymic of the taxpayer, and at the very bottom his signature and date of execution of the document.

Sheet D1

If an individual incurred costs for the purchase of a property or invested money in its construction, then in order to receive a deduction he must fill out page D1 of form 3-NDFL. This sheet must contain the following information:

Name of the property. Since the tax service calculates deductions for the purchase of different types of real estate, in line 010 you need to note the type of property purchased. For example, if this is an apartment, then the number 2 is entered.
Property type. In the line under code 020, the taxpayer is offered four options for types of property, from which he must choose the appropriate one. Thus, if it is joint ownership, then the number 3 is put in this cell, and if any other type - 1, 2 or 4.
Sign. In the field located next to designation 030, the taxpayer’s identification is entered. This is a code that allows the tax agent to understand whether the property owner himself or his close relatives are claiming a property deduction, as well as whether the property belongs to any other individuals besides the owner.
Location. Also, the applicant for a property tax discount should indicate the coordinates where the purchased property is located. This is not only the city, street and house number, but also the postal code and region code, which can be found in a special directory.
Dates. First of all, the individual must indicate the day, month and year that served as the date on which the right to ownership of the property was obtained (line code 070). If the property is in shared or joint ownership, then you must separately indicate the date when the deduction was distributed. And in line 110 you must write from what year the individual uses the property tax discount.
Amounts. An applicant for tax compensation for housing must note the amount he spent on purchase or construction (line 120), the expenses he incurred to pay interest if the property was taken out on credit (line 130), as well as the size of the taxable base after withdrawal from below the deduction amount (lines 200 and 210). You should also separately record the balance of the tax rebate accrued for the purchase of property (line 230) and for the costs that went into (line 240).

Sheet D2

In situations where taxpayers carried out transactions for the sale of real estate or transferred property rights to other individuals for a fee, they are required to report to the tax service on the profit received - fill out declaration sheet D2.

The choice of items in which information should be entered into this sheet depends on which part of the article the individual is applying for a deduction under, as well as on the amount of expenses incurred for the purchase of the property.

Thus, if we are talking about the sale of property recorded in the first part of this legislative act, and the declaration is drawn up in order to account for the costs that went into its acquisition, the first (subclause 1.3) and fourth paragraphs are filled out.

In subclause 1.3, the taxpayer needs to enter data in line number 050, which requires indicating the amount of profit received by him from all sources of payment, as well as in line 060, intended for writing the amount of documented costs that do not exceed the limit established by law.

And in paragraph four, the total amount of all deductions declared on sheet D2 is written down. That is, if an individual entered information only in subparagraph 1.3, then in line 210 (fourth paragraph) you need to put the same value as in line 060.

Attention! If individuals filling out form 3-NDFL made mistakes in it, then correcting them in the form is strictly prohibited. In such a situation, you will need to re-fill out the tax return sheet in which the error was made.

persons engaged in private practice in accordance with the procedure established by current legislation, as well as individuals registered in the manner established by current legislation and carrying out entrepreneurial activities without forming a legal entity, including those who are the heads of peasant (farm) households - according to the amount of income received from the implementation of such activity.

For each type of business activity, Sheet B is filled out separately.

The calculation of the final data is carried out on the last completed Sheet B.

12.2. In paragraph 1 “Type of activity” of Sheet B the following indicators are indicated:

in subclause 1.1 - activity code: 1 - entrepreneurial activity; 2 - notarial activities; 3 - advocacy; 4 - other activities of the nature of private practice;

in subclause 1.2 - code of the type of entrepreneurial activity in accordance with the All-Russian Classifier of Types of Economic Activities.

Lawyers who have established a law office, notaries and other persons engaged in private practice put a dash in subclause 1.2.

12.3. In paragraph 2 “Indicators used to calculate the tax base and tax amount” of Sheet B, the following indicators are indicated:

in subclause 2.1 - the amount of income received for each type of activity; in subclause 2.2 - the amount of expenses actually incurred, taken into account as part of the professional tax deduction, for each type of activity. Costs incurred are reflected in the following cost elements: in subclause 2.2.1 - the amount of material costs; in subclause 2.2.2 - the amount of depreciation charges; in subclause 2.2.3 - the amount of labor costs;

in subclause 2.2.4 - other expenses directly related to the extraction of income.

When filling out subclause 2.2.3, subclause 2.2.3.1 indicates the amount of payments made to individuals on the basis of employment contracts that were in force during the tax period.

If an individual carrying out business activities without forming a legal entity and registered as an individual entrepreneur does not have documented expenses related to business activities, subclause 2.3 is completed.

Subclause 2.3 indicates the amount of expenses taken into account as part of the professional tax deduction, within the standard established at 20% of the total amount of income received from business activities (clause 2.1 x 0.20).

12.4. In paragraph 3 “Total” of Sheet B the following total indicators are indicated:

in subclause 3.1 - the total amount of income (110), which is calculated as the sum of the values of the indicator (030) in subclauses 2.1 of clause 2 for the specified type of activity;

in subclause 3.2 - the amount of professional tax deduction (120), which is calculated as the sum of the values of the indicator (040) in subclause 2.2 of clause 2 for each type of activity or in the amount of 20% of the total amount of income received from business activities (clause 3.1 x 0 ,20), if expenses associated with activities as an individual entrepreneur cannot be documented);

in subclause 3.3 - the amount of accrued advance payments (based on the tax notice of the tax authority) (130);

in subclause 3.4 - the amount of actually paid advance payments (based on payment documents) (140).

12.5. In paragraph 4 “For the head of a peasant (farm) enterprise” of Sheet B it is indicated:

in subclause 4.1 - the year of registration of the peasant (farm) enterprise (150);

in subclause 4.2 - the amount of income not subject to taxation in accordance with clause 14 of Article 217 of the Code (160).