Tax Inspectorate program 3 personal income tax. The official program from the tax office for filing a return. III Entering information on income
If you, as an individual, received income in 2018, and it was not taxed at a rate of 13%, then in 2019 you are required to file an income tax return by April 30. In order to fill it out, the 3-NDFL 2018 declaration program will help you. Otherwise, you will face penalties.
When selling any property (housing, car, non-residential real estate or upon receiving a gift) owned for less than 3 years (5 years for real estate purchased after 2016), the taxpayer must report income to the tax office, this can be done as on paper forms, and in the 3-NDFL declaration program, which you can download for free at the bottom of the page.
Here are detailed instructions for filling out an income tax return, as well as the 3-NDFL 2018 program itself, available for free download.
The declaration must be submitted the next year after the sale or receipt of income, that is, if you, for example, sold a car in 2018, then you can submit it only in 2019, until April 30, and pay tax (personal income tax) until July 15 ( if you have to pay). To fill it out, you will need all the documents related to the income received, as well as the program itself for filling out 3-NDFL.
Thanks to the automatic generation of sheets and verification of the correctness of the entered data, the program eliminates the possibility of errors that may occur when filling out a declaration on paper forms. However, you will probably no longer need to use them. After you read the instructions for filling out, you will see how much the 3-NDFL declaration program will simplify the entire preparation process.
The Main Scientific Innovation Implementation Center (GNIVC) annually releases new software that is available for free download and use. The official website is located at gnivc.ru, where you can also download the 3-NDFL declaration program. After filling out, you can check the correctness of the entered data and print it to submit to the tax office, save it in pdf format, or save it in .dc format to send the declaration to the tax office through the taxpayer’s personal account.
Program "Declaration 2016"
to fill out the 3-NDFL declaration for 2016
Program “Declaration 2016”, version 1.5.0 dated May 18, 2018.(download for free program for filling out (preparing) a tax return in 2017 in form 3-NDFL for 2016):
1) InsD2016.exe – installation file
2) Installation instructions (install)
3) Abstract to the program(readme)
Computer requirements
and software
Minimum hardware requirements:
RAM of at least 512 MB and 20 MB of free disk space for installing task software.
Processor class Intel Pentium II 400 MHz.
Microsoft Mouse or compatible.
SVGA video adapter with a resolution of 1024x768 with 16-bit color depth.
Printer (or virtual printer)
Windows operating system:
Operating system Windows XP, Windows Vista, Windows 7, Windows 8 and Windows 10 (with Russian regional settings).
About the program "Declaration 2016"
GNIVTS Federal Tax Service of Russia annually develops and offers free programs for filling out (preparing) the 3-NDFL declaration.
The “Declaration 2016” program is designed for automated completion (preparation) of personal income tax returns in 2017 (form 3-NDFL and form 4-NDFL) for 2016.
You can also find and download the program distribution kit for free on the website http://www.gnivc.ru/software/fnspo/ndfl_3_4/ .
Declaration 3-NDFL for 2016 is filled out in accordance with the 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 of Russia dated November 27, 2015 No. ММВ-7-11/544@ and 10.10.2016 No. ММВ-7-11/552@.
This order contains a section devoted to the procedure for filling out (preparing) a declaration in form 3-NDFL (Appendix No. 2 to the order).
The program automatically generates 3-NDFL declaration sheets based on the data entered by the user:
for all taxable income received from sources in the Russian Federation and received from sources outside the Russian Federation;
on income from business activities and private practice;
Data for calculating professional tax deductions for royalties and civil contracts;
Property tax deductions;
Data for calculating the tax base for transactions with securities, financial instruments of futures transactions and taxable income from participation in investment partnerships;
for calculating standard, social and investment tax deductions.
Instructions for filling out the 3-NDFL declaration
in the program "Declaration 2016"
To launch the application, select the appropriate icon on the desktop or in the menu Start -> Programs -> Declaration 2016.
When selecting an item File The following submenu will appear:
Create– Create a new declaration. In this case, if unsaved changes were made, a dialog will be displayed asking you to save the changes. Each start of the program leads to the creation of a new declaration, i.e. you can enter and change data.
Open– A standard dialog appears, allowing you to open the declaration file that was previously entered and saved. If unsaved changes have been made to the active declaration, then before the dialog to open the file, you will be prompted to save the changes.
If after selecting items Create, Open the request to save changes was confirmed, but the file name was not entered, a dialog box will appear asking for the name and location of the new file.
Exit– allows you to exit the program.
Navigation bar
The navigation panel is used to display a thematic section in the main window, which can be activated by clicking on the corresponding button in the panel. Some navigation bar buttons may not be available depending on how the Setting Conditions section is filled out.
When you start the program, an “empty” declaration is automatically created. At any time, you can save the entered data to disk, load a previously saved declaration, or create a new one. In this case, the name you assigned to the file is displayed in the header. The program has built-in control of the entered data for their presence, if details are required, and their correctness.
Setting conditions
On this screen, you enter the conditions for filling out the 3-NDFL declaration.
If you are not a tax resident of the Russian Federation or you need to submit a declaration in Form 4-NDFL, then select the appropriate item in the panel Declaration type.
If you are submitting an initial declaration, in the field Corr. No.. 0 is indicated. If you submit a clarifying declaration, then in this field you need to indicate the number of times you do this.
Panel Income available contains items that divide the declaration entry into logical sections:
If the user is going to enter information about income from income certificates, income from civil contracts, royalties, from the sale of property, etc., i.e. information on income taxed at rates of 13, 9, 35% (in the case of a non-resident - 13, 15 and 30%), with the exception of income in foreign currency and income from business activities and private practice.
If you have income in foreign currency, then accordingly you need to check the box next to In foreign currency.
If you have income from business activities, then you need to check the box next to From entrepreneurial activity.
If you have income from participation in investment partnerships, you must check the box next to Invest. partnership.
Each of these points allows/denies access to entering information of the corresponding type. If none of the items is activated, then only windows with information on the payer are available for entry.
Information about the declarant
On these two windows, information about the taxpayer is entered, corresponding to the title page of the declaration form. Switching between these two screens is done using the buttons at the top of the main window.
The country code is indicated according to the All-Russian Classifier of Countries of the World (OKSM). If the taxpayer does not have citizenship in the field Code of the country The code of the country that issued the identity document is indicated.
Field TIN mandatory for individual entrepreneurs, private notaries, lawyers and heads of farms. Other individuals may not fill it out.
Field OKTMO introduced since 2013 instead of the field OKATO. The meaning of this field can be found in your inspection.
Income received in the Russian Federation
Input is carried out on three screens. Switching between screens is done using the buttons at the top of the main window. The screens are divided by tax rates: 13, 9, 35%.
For each rate, the corresponding types of income are entered. A different set of tax rates is available for non-residents: 30%, 15% and 13%
Investment partnerships
Screen for entering income from participation in investment partnerships (corresponds to sheets A and 3 of the 3-NDFL declaration form for 2016)
Entrepreneurs
The screen for entering income from business activities corresponds to sheet B of the 3-NDFL declaration form for 2016.
Switch There are documented expenses sets the mode for entering expenses. This is either entering documented expenses, or calculating expenses at a standard (20%) rate relative to income.
For entrepreneurial activities, you must indicate the OKVED code by selecting it from the directory. When searching for the code you need, keep in mind that some nesting sublevels for your activity may be empty.
Income received outside the Russian Federation
The screen for entering income in foreign currency corresponds to sheet B of the 3-NDFL declaration form for 2016.
Buttons open directories. You can also enter the currency code manually, however, if it is not in the directory, you will not be able to use the ability to automatically enter the exchange rate. The currency directory is optional, and in manual installation mode you can cancel its copying, however, this will eliminate the possibility of automatically setting the currency rate if it is in the directory.
If the switch is opposite Automatic heading determination is available, which means for a given currency there is information about the exchange rate against the ruble. If you activate this feature, the program itself will substitute the rate declared at the last auction known to the program, preceding the date of receipt of income, or directly on the specified date.
The exchange rate is entered in two fields and represents the proportion of X currency units. for Y rubles. That is, for example, on the date 04/09/2015 for the Euro currency (code 978) the rate was 100 USD for 5870.03 rubles.
In addition, a similar button opens a directory of income (deductions, if a deduction is provided for this income, otherwise this button is not available).
Deductions
Input is carried out on four screens. Switching between screens is done using the buttons at the top of the main window. The screens are divided by type of deduction. On the first screen, standard tax deductions are entered, on the second - social tax deductions, and on the third - property tax deduction for new construction, or the purchase of a residential building or apartment. The fourth screen is used to enter data on losses on transactions with securities of previous tax periods. Other deductions (for example, royalties or property deductions for income from the sale of property, securities are entered along with the corresponding income - see "Income taxed at the rate of 13%")
Standard deductions
The screen for entering standard deductions corresponds to sheet E1 of the 3-NDFL declaration form for 2016.
In the standard deduction section, select the type of deduction and enter the number of children. At the same time, records of the first or second child and all subsequent ones starting from the third are kept separately, because They provide excellent deduction amounts. Data about children with disabilities of groups I and II are entered into the program twice: both when filling out the appropriate field, and when indicating the total number of children.
If the number of children has not changed during the year, then their number can be entered in one digit. Otherwise, you need to uncheck “the number of children (of the corresponding category) has not changed” and enter their number monthly.
Calculation of standard deductions is carried out based on income from the source of payments, when entering which in the section “Income taxed at the rate of 13%” you checked the box “Calculate standard deductions using this source”
If you want the standard deductions to be calculated based on business income, then you need to enter the amounts of income and expenses for each month, and check the boxes for the months in which you were in the corresponding status.
Social deductions
The screen for entering social deductions corresponds to sheets E1 and E2 of the declaration form
The top list is for entering amounts paid for children's education. In this case, as many amounts are entered as for how many children were paid, i.e. These are the totals for each child.
The lower one is intended for entering data under pension insurance and non-state pension agreements.
Property deduction for construction
Screens for entering property deductions for construction correspond to sheet D1 of the declaration form.
The button present on the panel allows you to add a new object and may become unavailable depending on the data already filled in for the first object. The availability of fields depends on the object data Deduction for previous years And.
Please note that the meaning of the fields Total cost of all objects And Interest on loans for all years are not filled in on this screen. Field value Total cost of all objects are calculated automatically as data about objects is filled in. At the same time, the program itself takes into account the specifics of providing a deduction depending on the values of the date fields in the information about the object.
Into the fields Deduction for previous years the amounts of property deductions for construction and loan repayment are indicated from the Declarations for previous years. If in 2016 you are filing a return for deduction for the first time, then these fields are not filled in. If you receive a property deduction for construction and loan repayment for several years, then you will have to add up the corresponding amounts, taking them from sheet D1 of the Declaration for 2015 and, if necessary, from sheet I of the Declarations of earlier years, and enter the total in the appropriate field in the program.
Into the fields Amount carried over from the previous year Amounts from the Declaration for 2015 are transferred. If in 2016 you are applying for a deduction for the first time, then these fields are not filled in. According to the Procedure for filling out the Declaration, the values of these fields are not included in the calculation; the data is used by tax authorities as reference information. The entire calculation is based on the data in the fields total cost and deductions from previous years.
In field Object cost costs incurred are indicated, and it must be borne in mind that in the final calculation on sheet D1 the program will indicate an amount of no more than 1,000,000 rubles (multiplied by the share of ownership) for a property registration date before 2008, no more than 2,000,000 rubles (multiplied by the share of ownership) on the date of registration of ownership in 2008-2013 and no more than 2,000,000 rubles, regardless of the share on the date of registration of ownership (date of transfer act) in 2014, 2015 or 2016.
In field Interest on loans for all years The amounts spent on paying interest on targeted loans are indicated.
Deductions from the tax agent, both for the reporting year and for previous ones, are taken from 2-NDFL certificates. If they are not indicated there, then these deductions were not provided to you by the tax agent.
Please note that for loans received after 01/01/2014, the law provides for a limit on interest accepted for deduction in the amount of 3,000,000 rubles. But, because the program does not have information about the dates of loans, the value of this field is not automatically controlled. You must do this yourself when filling out the Interest on loans for all years field.
Option I am a pensioner allows you to bypass the date control implemented in the program. Taxpayers who fall under clause 10 of Art. have the right to take advantage of this opportunity. 220 Tax Code of the Russian Federation.
Investment deduction and accounting for losses on transactions with securities of previous years
Persons who have received profits from transactions with securities and (or) from transactions with financial instruments of futures transactions can deduct losses from previous tax periods (received no earlier than 2010, when the corresponding norm was introduced), which are entered on this screen.
Data on the investment deduction provided for in subparagraph 2 of paragraph 1 of Article 219.1 is also entered here.
Preview and Print
In the main program window, on the toolbar, click the View button. You will see the sheets of the created Declaration 3-NDFL for 2016.
From the previous form, therefore, the algorithm I described below on 12/08/2014 is quite suitable for working with the program for filling out a declaration of income received in 2015, 2016, 2017 and 2018.
Program for filling out the 3-NDFL tax return for 2019
The program for filling out personal income tax declarations for 2019 - "Declaration 2019" is intended for filling out personal income tax returns in forms 3-NDFL and 4-NDFL, in accordance with the Order of the Federal Tax Service of Russia from the Order of the Federal Tax Service No. ММВ-7-11 /506@ from October 7, 2019:
1) installation program (InsD2019.exe file):
Description of the program for filling out the declaration
The most convenient and easiest way to fill out a declaration is to use the “Declaration 2019” program, designed for automated completion of the personal income tax return for the corresponding year.
To use the "Declaration 2018" program, the taxpayer only needs to enter the initial data, on the basis of which the program will not only automatically generate declaration sheets for all taxable income received from sources in the Russian Federation and received from sources outside the Russian Federation, but will also calculate tax amounts for payment or return from the budget.
Program for filling out the 3-NDFL tax return for 2018
Order of the Federal Tax Service dated October 3, 2018 No. ММВ-7-11/569@ approved a new form of personal income tax return, the procedure for filling it out and the format for submitting it electronically, in connection with which a new version of the program for filling out personal income declarations for 2018 is expected - “Declaration 2018” for filling out the personal income tax return using forms 3-NDFL.
The program for filling out personal income tax declarations for 2018 - “Declaration 2018” is intended for filling out personal income tax returns in forms 3-NDFL and 4-NDFL, in accordance with Order of the Federal Tax Service of Russia dated October 3, 2018 No. MMV-7- 11/569@ :
The program for preparing a tax return on personal income is intended for filling out tax returns in forms 3-NDFL and 4-NDFL, distributed free of charge in the form of 3 components:
1) installation program (InsD2018.exe file):
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How to fill out a 3-NDFL tax return using the "Declaration 2019" program
After installing the program on your computer, to fill out the declaration you will need:
information about income (certificate 2-NDFL);
information about the apartment, which must be taken from the certificate of registration of ownership and the purchase and sale agreement.
Section "Setting conditions"
First, the program needs to set the conditions for filling out the declaration:
Declaration type – 3-NDFL;
“Adjustment number” – 0 (if an initial declaration is submitted, if a clarifying declaration is submitted, then in this field you must indicate the adjustment number: in the case of filing the first clarifying declaration with the tax authority, indicate 1, in the case of filing a second clarifying declaration, 2, and so on) ;
“Taxpayer identification” – another individual (set by default);
“Have income” – select your income (for most, this is only the first point);
“The authenticity is confirmed” - in person (if you yourself submit your declaration to the inspectorate or send it by mail).
Section "Information about the declarant"
This section contains two screens, switching between which occurs using the buttons
. Select the screens one by one and enter the required information. In this case, page 2 of the declaration will be filled out.We fill out information about the declarant and enter information about ourselves:
Date of birth;
Data on citizenship, the country code for Russia is 643. If the taxpayer does not have citizenship, the code of the country that issued it is indicated in the “Country Code” field.
identification document;Select a region from the drop-down menu;
Fill in all the required fields about your place of residence (stay).
Section "Income received in the Russian Federation"
reflection of losses on transactions with securities.
Below is an example of filling out a declaration to receive a property tax deduction when purchasing a home:
Open the tab " Property tax deductions";
Place a checkmark next to the words "";
We choose the acquisition method: when buying on the secondary market - from the owner - we select the “purchase and sale agreement”, but if you bought a new building or equity, you need to check the “investment” box;
Select the name of the property from the drop-down menu;
Select the type of property from the drop-down menu;
Select the taxpayer attribute from the drop-down menu;
Option " I am a pensioner" allows you to bypass the date control implemented in the program. Taxpayers who fall under paragraph 10 of Article 220 of the Tax Code have the right to take advantage of this opportunity.
1,000,000 rubles (multiplied by the share of ownership) - if the property registration date is before 2008;
- 2,000,000 rubles (multiplied by the share of ownership) for the date of registration of ownership in 2008 or later.
Don't forget to check the box " Provide property tax deduction".
In field " Cost of the object (share)" the costs incurred are indicated. It must be borne in mind that in the final calculation for
sheet And in clause 1.11 the program will indicate the amount no more than: -
Program for filling out the 3-NDFL tax return for 2015
The program for filling out income declarations for individuals for 2015 - “Declaration 2015” (form 3-NDFL approved by Order of the Federal Tax Service of Russia dated November 25, 2015 No. ММВ-7-11/544@):
1) installation program (InsD2015.exe file):
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Program for filling out the 3-NDFL tax return for 2014
The program for filling out income declarations for individuals for 2014 is “Declaration 2014” (applied from 02/14/2015 in accordance with Order of the Federal Tax Service of Russia dated 12/24/2014 No. ММВ-7-11/671@, which approved the new form of tax return 3-NDFL and order of filling it out):
1) installation program (InsD2014.exe file):
version 1.1.0 (dated December 30, 2014 - added the ability to fill out Declaration 3-NDFL for 2014);
version 1.0.2 (from 02.25.2015);
version 1.0.0 (dated December 30, 2015);
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The "Declaration" program allows you to automatically generate a tax return in form 3-NDFL. As you fill out the data, the program automatically checks its correctness, which reduces the likelihood of errors.
Program for filling out the 3-NDFL tax return for 2017
The program for filling out personal income tax declarations for 2017 - “Declaration 2017” is intended for filling out personal income tax returns in forms 3-NDFL and 4-NDFL, in accordance with Order of the Federal Tax Service of Russia dated October 25, 2017 No. ММВ-7- 11/822@ :
1) installation program (InsD2017.exe file):
In field " Interest on loans for all years" indicates the amounts spent on paying interest on targeted loans, since the procedure has changed and now in this field you need to enter the amount of interest paid on loans for all years, and not just for the reporting year.
Into the fields Deduction for previous years according to the declaration" indicates the amounts of property deductions for construction and loan repayment from declarations for previous years. If you are submitting a deduction declaration for the first time, then these fields are not filled in. If you receive property deductions for construction and loan repayment for more than two years, then you will have to add up the corresponding amounts , taking them from sheet L (I) of declarations of previous years, and entering the result in the appropriate field in the program.
Information to fill out the window " Deduction for previous years from the tax agent"for previous years, are taken from 2-NDFL certificates. If they are not indicated there, then these deductions were not provided to you by the tax agent.
In the fields" Amount carried over from the previous year"The amounts from the annual declarations are indicated. If decalration is submitted for the first time, then these fields are not filled in.
Information in the window " Deduction from the tax agent in the reporting year" are taken from the 2-NDFL certificate. If such data is not there, then these deductions were not provided to you by the tax agent.
Before printing the declaration, you can view it on the screen by clicking on the “View” icon.
Program for filling out the 3-NDFL tax return for 2016
The program for filling out personal income tax declarations for 2015 - "Declaration 2016" is intended for filling out personal income tax returns in forms 3-NDFL and 4-NDFL, in accordance with Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7- 11/552@ :
1) installation program (InsD2016.exe file):
The 3-NDFL declaration for 2018 must be submitted in 2019.
Significant changes have been made to the 3-NDFL declaration for 2018 relative to the 2017 form. The number of sheets has decreased, the numbering and content of some of the declaration sheets have changed, in addition, the barcode on all sheets has changed. You can find out more about the changes in 3-NDFL 2018.
The State Scientific Research Center of the Federal Tax Service of Russia has released a new version of the Declaration program for 2018. A description of the capabilities and operating principles of the Declaration 2018 program is given on this page.
Free programs for filling out 3-NDFL 2018. How you can fill out the 3-NDFL form on a computer.
In order to help taxpayers fill out tax returns, the Main Research Computing Center of the Federal Tax Service of Russia (GNIVC FTS of Russia) regularly develops and updates software for taxpayers.
On the website www.gnivc.ru you can download free programs for preparing tax returns on personal income (3-NDFL and 4-NDFL). Since changes can be made to the declaration forms, to fill out and prepare the 3-NDFL declaration for 2018 or 2017, 2016, 2015, you should use programs that correspond to the required period.
Or the same program on the website nalog.ru:
Software tools for preparing tax returns on personal income (3-NDFL and 4-NDFL), developed by the State Research Center of the Federal Tax Service of Russia, allow you to:
- enter initial information
- carry out the calculation of derivatives and final indicators of the declaration
- carry out arithmetic control of the entered declaration data
- check the correctness of calculation of benefits, tax deductions, tax base and tax amount
- generate a computer file with 3-NDFL and 4-NDFL declaration data
- barcode the file data with the declaration data in form 3-NDFL
Programs for filling out 3-NDFL can be downloaded as a distribution kit and installation instructions. Administrator rights may be required to install programs correctly on the user's computer.
Free program Declaration 2018
On December 28, 2018, a version of the Declaration 2018 program was released, which added the ability to fill out the 3-NDFL Declaration for 2018. The declaration form is provided in accordance with Order of the Federal Tax Service of Russia dated October 3, 2018 No. ММВ-7-11/569@.
The Declaration program is a fairly easy-to-learn program. It is designed specifically for filling out the 3-NDFL declaration on a computer. Since changes are made to the 3-NDFL declaration almost every year, a different version of the program is released every year. For example, Declaration 2018, Declaration 2017 or Declaration 2016, etc.
Using the new version of the Declaration 2018 program from the State Research Center of the Federal Tax Service of Russia, you can fill out the 3-NDFL declaration on your computer in 2019. Program "Declaration 2018" is intended for automated completion of tax returns for personal income tax form (3-NDFL and form 4-NDFL) for 2018. Declaration form 3-NDFL is filled out in accordance with the order of the Federal Tax Service of Russia dated October 3, 2018 No. ММВ-7-11/569@. Form 4-NDFL is filled out in accordance with the order of the Federal Tax Service of Russia dated December 27, 2010 No. MMV-7-3/768@ and the order of the Federal Tax Service of Russia dated November 14, 2013 No. MMV-7-3/501@.
For correct installation "Declaration 2018" program You must run the InsD2018.msi file under an administrator account and use Russian regional standards. If, when working in the Windows 7, 8 or 10 operating system using Russian regional standards in the “Declaration 2018” program, the encoding is broken, then you need to change the Russian standards to any others in the system settings, and then reinstall the Russian ones.
Declaration program for preparing tax returns on personal income 3-NDFL and 4-NDFL on the website www.gnivc.ru
Declaration program for preparing tax returns on personal income on the website www.gnivc.ru or the same Declaration program on the website www.nalog.ru
To fill out the 3-NDFL 2018 (and previous years) declaration in 2019, you can also use the more complex, but also free, Legal Entity Taxpayer program. You can download the program for free on the same website www.gnivc.ru. A link directly to the program page can be found at the bottom of this page.
The Legal Entity Taxpayer program is somewhat more complicated than the Declaration program described above, because it is intended not only for preparing the 3-NDFL declaration, but also for submitting other reports by individual entrepreneurs, legal entities and individuals. However, unlike the Declaration program described above, it has certain advantages. Firstly, the Legal Entity Taxpayer program checks the correctness of filling out the declaration, and secondly, this program can be used to upload the 3-NDFL declaration in electronic form, for example, to submit the 3-NDFL via the Internet. In addition, the Legal Entity Taxpayer program has a more powerful mechanism for filling out declaration sheets and calculating amounts.
Installing the Taxpayer Legal Entity program is also somewhat more complicated. On the website www.gnivc.ru you can download the distribution itself and updates to the program. The installation distribution is more than 150 MB in size, the update version is several times smaller. First, you need to download and install the program from the installation distribution, run it to fill out the service directories and carry out the initial setup. After this, you need to update to the latest version using update distributions. It is necessary to update the program to the latest version. Unupdated versions cannot be used, because... they may contain outdated reference information or, for example, an old address classifier. After unpacking the installation distribution of the program, you will see a file with very detailed installation instructions.
Of course, it is most convenient to fill out 3-NDFL in your personal account. This way, you will not only avoid technical errors, but you will also be able to immediately send the report to the inspectorate, signing it with an electronic signature, which can be obtained there, in the personal account. The signature generation process takes about 30 minutes and there is no need to go anywhere.
But if you have not yet acquired a personal account and are going to submit a printed version of the declaration, it is more convenient not to enter data into a template or form found on the Internet (we have it on our website), but to use special software. The best option is the Federal Tax Service “Declaration” program, which can be downloaded for free on the service’s website. It allows you to fill out a report and print it. All you have to do is sign an autograph, attach supporting documents, and you can go to the tax office.
3-NDFL for 2018: who submits
You should submit a 3-NDFL declaration if in 2018:
- you sold property or property rights (for example, there was an assignment of the right to claim under the DDU);
Find out how to fill out 3-NDFL when selling an apartment in this article.
- received real estate, transport, securities as a gift from individuals who are not close relatives;
- received remuneration from individuals and organizations that are not tax agents (including under lease agreements for housing and any other property);
- received winnings from lottery operators, distributors, organizers of gambling conducted in a bookmaker's office and sweepstakes - in the amount of up to 15,000 rubles, as well as from organizers of gambling not related to bookmakers and sweepstakes;
- received income from sources outside the Russian Federation.
3-NDFL: deadlines and fines in 2019
The deadline is 04/30/2019. If the declaration is submitted only to receive a tax deduction (in the absence of an obligation to declare income), it can be submitted later.
The declared tax must be transferred by July 15, 2019.
The fine for failure to submit a declaration on time is 5% of the unpaid tax amount for each month, but not more than 30% of the specified amount and not less than 1000 rubles. The fine for non-payment of personal income tax is 20% of the unpaid tax.
