Standard child tax credit. Filling out sheet E1. XII. The procedure for filling out Sheet E1 “Calculation of standard and social tax deductions” of the Declaration form. Where and when should the declaration be submitted?
When to submit 3 personal income taxes
There are several reasons for filing a return. The main goal is to transfer tax on additional profits or return excess withheld. Qualified assistance in filling out the 3rd personal income tax declaration ensures the absence of errors and minimal loss of time to receive a deduction. The Tax Code provides for several situations when it is possible to receive compensation:
- Construction or purchase of a house or apartment with the right to register residence is a property deduction.
- Buying a car.
- Expensive surgeries or medications.
- Voluntary insurance.
- Your own education or your child’s (up to 24 years old, full-time).
In turn, additional taxable profit obliges you to provide payment confirmations to assign deductions. When the sale and disposal of material assets are carried out in one reporting interval, the result of retention and compensation is calculated mathematically. The payment is offset against each other.
Filling principles
Legislation is constantly changing document flow regulations, so it is important to monitor its relevance. You are allowed to file a tax return up to three years in advance. In order to correctly prepare and submit 3 personal income taxes without unnecessary problems, you need to follow the main rules:
- Fill out on a computer through a program or with your own hand (only in blue or black ink).
- Corrections and blots are unacceptable.
- Each calendar interval is assigned an individual personal income tax form 3.
- Sequential numbering, TIN, dating and signature are affixed everywhere.
- The tax return is prepared in two copies. When printing on a printer, only one-sided printing is allowed.
- To report on different places of work, separate blocks with OKTMO and information on wages are filled out.
- The list of required sheets depends on the nature of the deduction and the type of reporting.
- The order and numbering are strictly observed in the arrangement.
Basic blocks of a tax return that must be completed:
- title side with personal data;
- section 1 to indicate the results for all OKTMO;
- section 2 for calculating the tax base;
- income from official sources.
Special coded forms simplify and unify the processing of materials. Modern electronic systems select a configuration option according to the specified requirements, which saves time on proofreading the required columns. Convenient service and accuracy of entered data ensure the accuracy and reliability of the resulting calculations.
How to apply for a tax deduction
Declaration 3 of personal income tax is submitted in KND form 1151020 using a new salary certificate for 2018. Individuals who previously changed their place of work will have to re-order a document for deduction.
According to the rules, the tax return includes the main part required for all deductions:
1. Title page - indicates the series, passport number and special encodings:
- taxable period;
- tax authority;
- a country;
- identification document;
- belonging to the Russian Federation.
2. Pages 1 and 2 are based on final counts.
3. Income in increments:
- in Russian organizations – No. 1;
- outside the Russian Federation – No. 2;
- for those engaged in private practice, entrepreneurs and lawyers – No. 3.
4. Sheet 4 – in the presence of non-taxable financial resources.
The justification for accepting the declaration is also a statement from the taxpayer. To transfer money, you will need to fill out bank account details and information about the individual. At the end, all pages are counted and their number is indicated.
Property deduction
To take advantage of the Housing Tax Credit, you will need to include all receipts and bank statements to support your personal financial expenses. To the basic kit you must add Appendix 7 with the following characteristics:
- Address, cadastral number, shared ownership.
- When is the property registered?
- The amount of deductions for previous periods and the period of initial offset.
- The size of the tax base to determine the total amount of the deduction.
- Remaining deduction.
When purchasing an apartment on credit, the law provides for the use of a deduction for the payment of interest after the loan expires. To do this, the overpayment on the bank statement is separately calculated and entered in separate fields. The refund amount for a private house includes the cost of the land plot. However, it is impossible to claim a percentage of the value of individual land.
Social deductions
When filling out personal income tax declaration 3, Appendix 5 is used for social deduction. The types of expenses are indicated here: education, medical services, standard deduction. This also includes charity, voluntary insurance, and pension savings. The full list is published and constantly updated on government open access portals.
A student on a paid basis, or a parent for their child in full-time study, has the right to a tax deduction. Along with the main papers, an education agreement, a copy of it and payment receipts are required.
For refunds from the budget for treatment, the following categories are taken into account:
- Expensive treatment.
- Medicines.
- Standard therapy.
To credit medications, the prescribed prescription and payment receipts are used. Please note that not all drugs are eligible for reimbursement. The official list was approved by the Government in Resolution No. 201 of March 19, 2001. The maximum compensation is 15,600 rubles.
The tax credit also applies to children. According to the classic scheme, this service is provided by the employer through the accounting department on a monthly basis, but it is also possible to take advantage of a one-time reimbursement. In Appendix 6, the fields are filled out according to the type of guardianship and benefit. All minor family members are entitled to a deduction. For the first two, 1,400 rubles are calculated, and for the third and subsequent ones, 3,000. Compensations stop once the amount reaches 350,000 rubles. the cumulative total of the funds earned by the parent.
Deduction when selling property
Citizens who have received material benefits from their own or other property will also have to fill out and report to the Federal Tax Service on time. This procedure can be avoided if the subject of the transaction has been owned for more than 3 or 5 years, depending on the method of receipt (by inheritance, as a gift, by contract). Appendix 6 is added to the general set, which separately indicates the fact of sale of the object of full ownership and shared ownership, indicating the costs of acquisition.
According to the Tax Code, 1 million rubles. The apartment is not subject to tax. Accordingly, the final figure is equal to 13% of the cost after subtracting the non-taxable million. It may also turn out that there is no benefit from the real estate transaction and then no deduction is made.
There is no fundamental difference in filling out 3 personal income taxes at different intervals. Some adjustments are periodically introduced into the reporting in the form of names of operations, deletions and additions of items accepted for accounting. For correct registration, pay attention to the sample deductions provided by trusted resources.
To return tax (receive a deduction) for 2017 (until February 19, 2018)
To get a tax refund when buying a home
For tax refund when buying a home and mortgage
What is the fastest and easiest way to get the correct 3-NDFL declaration?
The easiest way is to quickly prepare the correct 3-NDFL declaration with Tax. With Taxation, your declaration will not have to be redone. The tax office will generate the necessary sheets of the form, calculate the totals, enter the necessary codes and check the data. You will receive the correct declaration and expert advice. And then you can choose whether to take the declaration to the inspectorate yourself or submit it online.
To report income for 2017 (until February 19, 2018)
When selling property, for example, a car or an apartment
To return tax (receive a deduction) for 2017 (from February 19, 2018)
To get a tax refund when buying a home
Sample (example) of filling out a declaration for a tax refund (property deduction) when purchasing or constructing housing, for example, when buying an apartment, in PDF format.
For tax refund when buying a home and mortgage
Sample (example) of filling out a declaration for a tax refund (property deduction) when purchasing or constructing housing, for example, when buying an apartment, and paying mortgage interest (payment of mortgage interest) in PDF format.
To receive a tax refund on educational expenses
Sample (example) of filling out a declaration for a tax refund (receiving a social tax deduction) for educational expenses in PDF format.
To get a tax refund on treatment expenses
Sample (example) of filling out a declaration for a tax refund (receiving a social tax deduction) for treatment expenses in PDF format.
For a tax refund when receiving a standard tax deduction
Sample (example) of filling out a tax refund declaration when receiving a standard tax deduction in PDF format.
To report on income for 2017 (from February 19, 2018)
When selling property, for example, a car or an apartment
Sample (example) of filling out a declaration when selling property, for example, a car or an apartment, in PDF format.
To return tax (get a deduction) for 2016
To get a tax refund when buying a home
Sample (example) of filling out a declaration for a tax refund (property deduction) when purchasing or constructing housing, for example, when buying an apartment, in PDF format.
For tax refund when buying a home and mortgage
Sample (example) of filling out a declaration for a tax refund (property deduction) when purchasing or constructing housing, for example, when buying an apartment, and paying mortgage interest (payment of mortgage interest) in PDF format.
To receive a tax refund on educational expenses
Sample (example) of filling out a declaration for a tax refund (receiving a social tax deduction) for educational expenses in PDF format.
To get a tax refund on treatment expenses
Sample (example) of filling out a declaration for a tax refund (receiving a social tax deduction) for treatment expenses in PDF format.
For a tax refund when receiving a standard tax deduction
Sample (example) of filling out a tax refund declaration when receiving a standard tax deduction in PDF format.
To report 2016 income
When selling property, for example, a car or an apartment
Sample (example) of filling out a declaration when selling property, for example, a car or an apartment, in PDF format.
To return tax (get a deduction) for 2015
To get a tax refund when buying a home
Sample (example) of filling out a declaration for a tax refund (property deduction) when purchasing or constructing housing, for example, when buying an apartment, in PDF format.
For tax refund when buying a home and mortgage
Sample (example) of filling out a declaration for a tax refund (property deduction) when purchasing or constructing housing, for example, when buying an apartment, and paying mortgage interest (payment of mortgage interest) in PDF format.
To receive a tax refund on educational expenses
Sample (example) of filling out a declaration for a tax refund (receiving a social tax deduction) for educational expenses in PDF format.
To get a tax refund on treatment expenses
Sample (example) of filling out a declaration for a tax refund (receiving a social tax deduction) for treatment expenses in PDF format.
For a tax refund when receiving a standard tax deduction
Sample (example) of filling out a tax refund declaration when receiving a standard tax deduction in PDF format.
To report 2015 income
When selling property, for example, a car or an apartment
Sample (example) of filling out a declaration when selling property, for example, a car or an apartment, in PDF format.
To return tax (get a deduction) for 2014
To get a tax refund when buying a home
Sample (example) of filling out a declaration for a tax refund (property deduction) when purchasing or constructing housing, for example, when buying an apartment, in PDF format.
For tax refund when buying a home and mortgage
Sample (example) of filling out a declaration for a tax refund (property deduction) when purchasing or constructing housing, for example, when buying an apartment, and paying mortgage interest (payment of mortgage interest) in PDF format.
To receive a tax refund on educational expenses
Sample (example) of filling out a declaration for a tax refund (receiving a social tax deduction) for educational expenses in PDF format.
To get a tax refund on treatment expenses
Sample (example) of filling out a declaration for a tax refund (receiving a social tax deduction) for treatment expenses in PDF format.
For a tax refund when receiving a standard tax deduction
Sample (example) of filling out a tax refund declaration when receiving a standard tax deduction in PDF format.
To report 2014 income
When selling property, for example, a car or an apartment
Sample (example) of filling out a declaration when selling property, for example, a car or an apartment, in PDF format.
To correctly enter the data in Sheet J of Declaration 3-NDFL, we need to take into account a number of requirements for filling out this section.
In this sheet we calculate tax deductions received as a result of professional activities provided for by the relevant articles of the Tax Code of the Russian Federation, namely clauses 2 and 3 of Art. 221, and the second paragraph of Article 220 paragraphs. 2 points 2.
So, Sheet J of Declaration 3-NDFL is intended to be filled out by individuals who have income from receiving funds under copyright agreements for the creation of utility models, works of art, etc., as well as for their use or performance. Additionally, the legislator established the completion of this sheet for those citizens-tax residents of the Russian Federation who carry out labor activities under civil law contracts. And, finally, a large group of persons will enter data here, claiming a tax deduction from income from the sale of their share in the authorized capital of the company and other transactions related to the assignment of claims in shared construction.
Already at the very beginning, when filling out Sheet G of the 3-NDFL Declaration, we need to distinguish between income received in Russia and those incomes whose sources are located abroad.
For this purpose, there is line 001. In it we enter the required number, either one (in the case of Russian sources of income) or two (if income is from a foreign source).
Point 1 is filled out by two groups of people. Firstly, these are all taxpayers for royalties if the author incurred certain expenses in connection with the execution of the contract. And secondly, persons whose income is received as a result of the execution of civil contracts, with the exception of the services of a lawyer or entrepreneurial activity.
Subclause 1.1. Here we need to indicate the total amount of income received from all sources as a result of the execution of civil contracts.
Subclause 1.2. Here we need to indicate the entire amount of actual and documented expenses that could arise during the execution of civil contracts.
If the financial result obtained from a separate source of income payment is negative, then this fact does not reduce the result obtained from another source.
Item 2 of Sheet G of Declaration 3-NDFL. Filled out by citizens who have received remuneration both under copyright contracts (including for the creation, performance or other use of works of art, science, literature), and as a result of income in the form of remuneration to authors for discoveries and inventions and authors of utility models and industrial designs.
Subclause 2.1, by analogy with subclause 1.1., indicates the full amount of income of an individual who has received remuneration under copyright agreements, including for the creation, performance or other use of works of art, science, literature, and those who have received income in the form of remuneration for discoveries and inventions, authors of utility models and industrial designs.
And in subclause 2.2 the total amount of documented expenses incurred for all sources of payment of income received by the same persons is indicated.
If the financial result from a separate source of income payment is negative, then this fact will not reduce the result obtained from another source.
In the event that expenses cannot be confirmed with documents, taxpayers must fill out paragraph 3 of Sheet G of the 3-NDFL Declaration.
This item is completed by the same taxpayers who must complete item 2.
Subclause 3.1 of Sheet G, as well as subclause 2.1, indicates the total amount of income received by individuals as remuneration under copyright contracts, including for the creation, performance or other use of works of art, science, literature, as well as those who received income in the form rewards for discoveries and inventions to authors of utility models and industrial designs.
But in paragraph 3.2 Sheet J of Declaration 3-NDFL you should enter the total amount of expenses for all sources of payment of the above income that are not supported by documents. For such cases, the legislator has established special standards. All of them are listed in the Tax Code in paragraph 3, art. 221.
If a person is a tax resident of the Russian Federation and received income as a result of the sale of his share, which he had in the authorized capital of the company, then it is necessary to fill out Item 4 of Sheet G.
Subclause 4.1. requires indicating the amount of income received from the sale of a share (or part thereof) by a company participant in the authorized capital of the organization, as well as upon withdrawal from the company’s membership, regardless of the sources of payment of income.
If expenses were incurred during the sale of a share or upon leaving the company and they were documented, then the taxpayer must indicate the amount of such expenses in subclause 4.2.
Here, again, it is necessary to take into account that a negative result from one source of income does not reduce the financial result from another source.
Those taxpayers who, being tax residents of the Russian Federation, and who received income as a result of the transfer of property or funds to a participant in the company in the event of its liquidation, or if there was a decrease in the nominal value of the participant’s share in the authorized capital of the organization, as well as when assigning rights of claim under agreements related to participation in shared construction, must fill out paragraphs 5 to 7 Sheet J of Declaration 3-NDFL.
Subclauses 5.1, 6.1 and 7.1 are intended to indicate the amounts of income received, respectively, from the type of source listed in the previous paragraph.
In subclauses 5.2, 6.2 and 7.2, in turn, we must indicate the total amount of documented expenses incurred in obtaining income from the sale of the share of a company participant and in the assignment of claims in the field of shared construction.
A negative result for one source of income does not reduce the individual result for another source.
In paragraph 8 of the current sheet of Declaration 3-NDFL, we need to summarize all amounts of expenses accepted for deduction. It is formed by adding subparagraphs 1.2, 2.2, 3.2, 4.2, 5.2, 6.2 and 7.2. We must indicate the total amount in the corresponding field on line 150.
This result will subsequently be taken into account when determining the total amount of tax deductions for the current year, which we must calculate and indicate in Section 2 Tax return in line number 040.
When purchasing real estate, you have the right to receive a property deduction and a refund of previously paid personal income tax. How to get a deduction, and who can get it, read the article: ““. To receive a property deduction and an income tax refund, you need to perform a number of actions, one of which is filling out the 3-NDFL declaration. You will learn below how to correctly fill out 3-NDFL when purchasing an apartment. There is also a sample of filling out 3-NDFL to receive a property deduction when buying a home, which you will find at the end of the article. Using the recommendations below and the completed example declaration, you can easily fill out the 3-NDFL form for your case.
Who is NOT eligible to receive a tax deduction in infographics
The figure below in the infographic shows the categories of citizens who have and do not have the right to receive a tax deduction. ⇓
Deadlines for filing a declaration to receive a deduction when purchasing an apartment:
If you want to submit a 3-NDFL declaration for an income tax refund when purchasing an apartment or other housing, you can do this at any time during the year. You can report for the previous 3 years. For example, if you bought an apartment, house, room or other housing in 2014, then you can fill out and submit 3-NDFL to receive a property deduction during 2015 in an amount not exceeding your income for the reporting year (in this example, 2014) .
Fill out the declaration form carefully, do not make mistakes, otherwise you will have to start all over again. Each cell contains one symbol, all letters must be large and printed. If there are empty cells left, put dashes in them.
If you enter data manually with a pen, use blue or black paste.
The declaration has 23 sheets, there is no need to fill out everything, there is no need to submit blank pages, only completed pages are submitted to the tax office.
Be responsible when preparing the document, because it is in it that the amount of income tax is calculated, which you can return from the state if the tax authority makes a positive decision.
These are the basic rules for filling out the declaration, now let’s move on to page-by-page registration of 3-NDFL to receive a deduction when buying an apartment.
List of required documents for 3-NDFL in infographics
The figure below shows the required list of documents submitted along with the 3-NDFL declaration. ⇓
Sample of filling out 3-NDFL when purchasing an apartment
What sheets and pages need to be completed? The entire declaration consists of the following pages:
- title page (page 1 and page 2);
- section 1;
- section 6;
- sheet A;
- sheet G1;
- leaf I.
In total, out of 23 sheets of the declaration, only 7 need to be filled out.
The title page consists of 2 pages and contains general information about the taxpayer. Detailed line-by-line filling of these two pages is discussed in the article: “”. You can follow the link and use the recommendations presented there. The figure below shows an example of filling out the title page of the 3-NDFL declaration.
On the title page of the declaration, you must indicate the basic information of the taxpayer and sign this sheet.
Filling out Sheet G1 3-NDFL. Sample
Let's now move on to sheet G1. This is where the calculations provided at work take place.
This sheet is filled out on the basis that your employer must give you.
In paragraph 1.1, in lines 010-120 of this sheet, you need to reflect your income by month, and income is indicated on an accrual basis from the beginning of the year, that is, income for January is indicated first, then for January-February, then for January-February-March, etc. d. Only income subject to personal income tax at a rate of 13% is indicated. The data must be reflected for the calendar year in which the apartment was purchased.
In line 130 you need to indicate the number of months in which your income did not exceed 40,000 rubles.
In line 140, the number indicates the number of months in which income did not exceed 280,000 rubles. Amount 280,000 – up to this amount, a deduction for children is applied to the employee. After the employee’s income, received cumulatively from the beginning of the year, has reached 280,000 rubles, deductions for children are not applied.
Sample calculation of tax deductions for 3 personal income taxes
Paragraph 2 indicates the standard tax deductions due to the employee.
Please note, a deduction of 400 rubles. in line 170 does not apply from 01/01/2012.
The deduction provided in lines 150 and 160 is multiplied by the number of months. Moreover, only one of these two deductions can be applied to the employee.
The remaining deductions in lines 180-210 are applied to children; the deduction allowed is multiplied by the value from line 140.
Line 220 indicates the total value of deductions provided to the employee for the year, obtained by adding the values in lines 150-210.
Filling out the tax deductions sheet of the personal income tax declaration form 3
Filling out Sheet I 3-NDFL. Sample
This sheet is intended for the direct calculation of property deductions for the purchase and construction of residential real estate.
Paragraph 1 contains information about the constructed or purchased apartment, house and other residential real estate.
010 – object code, taken from Appendix 5 to the Procedure for filling out 3-NDFL:
020 – type of property, one of the proposed options is selected.
030 – taxpayer attribute, indicates who the taxpayer is, whose income is reflected in this declaration: the owner of the property or his (her) spouse.
040 – address of the purchased property.
050 – date of the act of transfer of housing.
060 – date of registration of ownership of housing.
070 – date of registration of ownership of the land plot.
080 – date of application for distribution of deductions if the apartment is in common ownership (without shares).
090 – share in purchased housing.
100 – the year the deduction began to be used.
110 – the amount of expenses in connection with the purchase of an apartment should not exceed the amount of property deduction (RUB 2,000,000) excluding interest on loans.
120 – the amount of interest paid on loans taken to purchase housing.
The figure below shows an example of filling out sheet_I in a tax return.
Sample of filling out 3 personal income tax when purchasing an apartment
Calculation of property deduction in a tax return
Lines 130-180 - indicate the amount of property deduction for expenses on the purchase of housing and payment of interest on loans for past tax periods.
Line 190-200 – the balance of the deduction for purchase expenses and payment of interest carried over from the previous tax period.
Lines 130-200 are filled in when you have already received a deduction in previous years, but have not yet received it in full, because a deduction for the year can be provided in an amount not exceeding your annual income.
Line 210 – the amount of deduction for purchase expenses provided upon notification.
Line 220 – the amount of deduction for interest paid, provided upon notification.
Lines 210-220 refer to the deduction amounts that you will receive from your employer based on the issued tax notice. After all, you can receive the required deduction in two ways: at a time by submitting an income tax return to the tax authority, or gradually every month, in this case the employer will not deduct the amount of income tax from your salary.
Line 230 - the size of the tax base minus deductions, is obtained as the total income for the reporting year from line 120 of sheet G1 minus the total standard deduction from line 220 of sheet G1, as well as minus the deduction provided upon notification from lines 210 and 220 of sheet I. With the received amount and income tax will be calculated, which you can return for one reporting year. If this amount is less than the property deduction you are entitled to, then the remainder of the deduction will be transferred to the next year, and you will be able to receive it next year by filling out the declaration again. The remainder of the deduction will be carried forward to the next year until you receive the full property deduction due to you.
Line 240 - the amount of expenses used for the purposes of property deduction for the reporting year cannot exceed the tax base calculated in line 230.
Line 250 – the amount of interest paid on a mortgage loan, applied for the purposes of the property deduction, cannot be more than the difference between lines 230 and 240.
Line 260 – the balance of the property deduction for expenses for the purchase of an apartment. If the income for the reporting year was not enough to receive a deduction in the required amount (that is, your income for the year is less than the property deduction), then the remainder of the deduction goes to the next year. The value is obtained as the line 110 – (130 + 210 + 240).
Line 270 – the balance of the property deduction for the cost of paying interest on the loan, carried over to the next year.
Filling out a tax return. Calculation of property deduction
After filling out sheet G1 and I, check:
- (line 240 + line 250) must not be greater than line 230;
- (line 130 + 210 + 240 + 260) there should not be more than the property deduction to which you are entitled.
Filling out Sheet A 3-NDFL. Sample
This sheet calculates the total amount of income and tax. Paragraph 1 indicates your income for the reporting year. If your source of income is your employer, you should indicate this.
010 – employer’s tax identification number.
020 – employer checkpoint.
021 – OKATO code.
030 – name of the employer’s organization.
040 – amount of income for the year, the value must coincide with line 120 of sheet G1.
050 – the amount of income for the year, subject to income tax at a rate of 13%, is obtained as line 120 of sheet G1 minus line 220 of sheet G1.
060 – calculated personal income tax amount, obtained as 13% of the value from line 050 of this sheet.
070 – the value of line 060 is repeated.
If there are several sources of income, then lines 010-060 are filled out separately for each.
The figure below shows an example of filling out a tax return on sheet_A about sources of income.
Sample of filling out data on the source of income in 3-NDFL
In point 2, the total values are calculated.
080 – the total amount of income obtained by summing all the values of line 110.
090 – total amount of taxable income.
100 – total amount of income tax.
110 – total amount of income tax withheld.
Sample calculation of final values for 3-NDFL
Filling out Section 1 3-NDFL. Sample
010 – total amount of income from line 080 of sheet A.
030 – the total amount of income on which tax should be calculated.
040 – the total amount of expenses and deductions, it turns out as (line 220 of sheet G1 + line 210 of sheet I + line 220 of sheet I + line 240 of sheet I + line 250 of sheet I).
050 – tax base = line 030 minus line 040 of this section.
070 – amount of tax withheld from sheet A, line 110.
100 – tax to be refunded from the budget is equal to line 070.
Sample of filling out section 1 of the tax return
Filling out Section 6 3-NDFL. Sample
Line code 010 – set “2”.
020 – the following BCC is indicated: 18210102010011000110.
030 – OKATO of the tax authority where you submit your declaration.
050 – tax to be refunded from the budget is equal to line 100 from section 1.
Calculation of tax deduction when buying an apartment
Download filling out 3 personal income tax when purchasing an apartment. Sample and form
Please note: from 2014, changes are coming in the provision of property deductions, you can read about this. We also recommend reading the article ““.
Video lesson “Filling out the 3-NDFL declaration”
In this video lesson, an example of filling out the 3-NDFL declaration is discussed in detail.
I. General requirements for filling out the tax return form for personal income tax
II. Contents of the Declaration
III. The procedure for filling out the title page of the Declaration form
IV. Procedure for filling out Section 1
"Information on the amounts of tax subject to payment (addition) to the budget/refund from the budget" Declaration form
V. Procedure for filling out Section 2
"Calculation of the tax base and the amount of tax on income taxed at the rate of (001)%" Declaration form
VI. Procedure for filling out Sheet A
VII. Procedure for filling out Sheet B
VIII. Procedure for filling out Sheet B
“Income received from business, advocacy and private practice” Declaration form
IX. Procedure for filling out Sheet D
"Calculation of the amount of income not subject to taxation" of the Declaration form
X. Procedure for filling out Sheet D1
"Calculation of property tax deductions for expenses on new construction or acquisition of real estate" Declaration form
XI. Procedure for filling out Sheet D2
"Calculation of property tax deductions for income from the sale of property" Declaration form
XII. Procedure for filling out Sheet E1
"Calculation of standard and social tax deductions" Declaration form
XIII. Procedure for filling out Sheet E2
"Calculation of social tax deductions established by subparagraph 4 and subparagraph 5 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation" of the Declaration form
XIV. The procedure for filling out Sheet G
XV. Procedure for filling out Sheet 3
"Calculation of taxable income from transactions with securities and transactions with financial instruments of futures transactions" Declaration form
XVI. Procedure for filling out Sheet I
"Calculation of taxable income from participation in investment partnerships" Declaration form
Appendix No. 1 Directory "Taxpayer Category Codes"
Appendix No. 2 Directory "Codes of types of documents"
Appendix No. 3 Directory "Region Codes"
Appendix No. 4 Directory "Codes of types of income"
Appendix No. 5 Directory "Object name codes"
Appendix No. 6 Directory "Codes of persons claiming property tax deduction"
XII. The procedure for filling out Sheet E1 "Calculation of standard and social tax deductions" of the Declaration form
12.1. Sheet E1 is filled out by individuals who are tax residents of the Russian Federation.
12.2. On Sheet E1, the amounts of standard and social tax deductions that can be provided to the taxpayer in accordance with Articles 218, 219 of the Code are calculated.
Sheet E1 is filled out on the basis of income certificates in Form 2-NDFL received from tax agents and other documents available to the taxpayer.
12.3. In paragraph 1 of Sheet E1, the taxpayer calculates the amounts of standard tax deductions established by Article 218 of the Code:
subclause 1.1 indicates the amounts of the standard tax deduction under subclause 1 of clause 1 of Article 218 of the Code, which are calculated by multiplying 3,000 rubles by the number of months in which the taxpayer had the right to receive this standard tax deduction;
subclause 1.2 indicates the amounts of the standard tax deduction under subclause 2 of clause 1 of Article 218 of the Code, which are calculated by multiplying 500 rubles by the number of months in which the taxpayer had the right to receive this standard tax deduction;
subclause 1.3 indicates the number of calendar months in which income taxed at a tax rate of 13 percent, calculated on an accrual basis from the beginning of the year and received from one of the sources of payment, did not exceed 280,000 rubles;
subclause 1.4 indicates the amount of the standard tax deduction for a child for a parent (parent's spouse), adoptive parent, adoptive parent (foster parent's spouse), guardian, trustee, which are calculated by multiplying the amount of such deduction established by subclause 4 of clause 1 of Article 218 of the Code by the number of months indicated in line 030 of Sheet E1;
subclause 1.5 indicates the amount of the standard tax deduction for a child for the only parent (adoptive parent), adoptive parent, guardian, trustee, as well as one of the parents (adoptive parents), if the other parent refuses to receive it, which are calculated by multiplying the amount of such deduction established subparagraph 4 of paragraph 1 of Article 218 of the Code, for the number of months indicated in line 030 of Sheet E1;
(as amended by Order of the Federal Tax Service of Russia dated November 25, 2015 N ММВ-7-11/544@)
subclause 1.6 indicates the amount of the standard tax deduction for a parent (parent's spouse), adoptive parent, adoptive parent (adoptive parent's spouse), guardian, trustee for disabled children under the age of 18, for full-time students, graduate students, residents, interns, students under the age of 24 years who are disabled people of group I or II, which are calculated by multiplying the amount of such deduction established by subparagraph 4 of paragraph 1 of Article 218 of the Code by the number of months indicated in line 030 of Sheet E1;
(as amended by Order of the Federal Tax Service of Russia dated November 25, 2015 N ММВ-7-11/544@)
Subclause 1.7 indicates the amount of the standard tax deduction for the only parent (adoptive parent), adoptive parent, guardian, trustee, as well as one of the parents (adoptive parents) if the other parent refuses to receive a tax deduction, for disabled children under the age of 18, for full-time students, graduate students, residents, interns, students under the age of 24 who are disabled people of group I or II, which are calculated by multiplying the amount of such deduction established by subparagraph 4 of paragraph 1 of Article 218 of the Code by the number of months indicated in line 030 Sheet E1.
(as amended by Order of the Federal Tax Service of Russia dated November 25, 2015 N ММВ-7-11/544@)
12.4. In the event of the birth of a child (children) during the tax period for which the Declaration is submitted, the amount of standard tax deductions for the child (children) specified in subparagraphs 1.4 - 1.7 of paragraph 1 of Sheet E1 are calculated by multiplying the amount of the deduction by the number of calendar months, defined as the difference between the number of months indicated in field 030 of Sheet E1 and the number of calendar months that have passed from the beginning of the calendar year to the month of the child’s birth.
12.5. The total amount of standard tax deductions is indicated in subclause 1.8 of Sheet E1 and is calculated as the sum of the values of the indicators specified in subclauses 1.1, 1.2, 1.4, 1.5, 1.6, 1.7 of Sheet E1.
12.6. In paragraph 2 of Sheet E1 of the Declaration, the taxpayer calculates the amounts of social tax deductions established by Article 219 of the Code (with the exception of social tax deductions, in respect of which the restrictions established by paragraph 2 of Article 219 of the Code apply).
Subclause 2.1 indicates the amounts of social tax deduction in accordance with subclause 1 of clause 1 of Article 219 of the Code. The value of this indicator should not exceed 25 percent of the amount of income received by the taxpayer in the tax period and subject to taxation at a rate of 13 percent, that is, no more than 25 percent of the total amount of income according to line code 030 of Section 2 of the Declaration.
Subclause 2.2 indicates the amount of social tax deduction provided in accordance with subclause 2 of clause 1 of Article 219 of the Code, in the amount paid by the taxpayer in the tax period for full-time education of children in educational institutions. The value of this indicator should not exceed 50,000 rubles for each child for both parents, guardian, and trustee.
Subclause 2.3 indicates the amount of social tax deduction provided in accordance with paragraph four of subclause 3 of clause 1 of Article 219 of the Code for expensive types of treatment in medical institutions of the Russian Federation in the amount of actual expenses incurred.
Subclause 2.4 determines the final value for clause 2 of Sheet E1 by summing the values of the indicators reflected in subclauses 2.1, 2.2 and 2.3.
12.7. In paragraph 3 of Sheet E1, the amounts of social tax deductions established by Article 219 of the Code are calculated, in respect of which the restrictions established by paragraph 2 of Article 219 of the Code are applied.
Subclause 3.1 indicates the amount of social tax deduction provided in accordance with subclause 2 of clause 1 of Article 219 of the Code, in the amount paid by the taxpayer in the tax period for his education, for the education of a brother (sister) under the age of 24 in full-time education in educational institutions.
Subclause 3.2 indicates the amount of social tax deduction provided in accordance with paragraph one of subclause 3 of clause 1 of Article 219 of the Code, in the amount paid by the taxpayer in the tax period for payment for treatment and the purchase of medicines, with the exception of expenses for expensive treatment.
Subclause 3.3 indicates the amount of social tax deduction provided in accordance with paragraph two of subclause 3 of clause 1 of Article 219 of the Code, in the amount of insurance premiums paid by the taxpayer in the tax period under voluntary personal insurance contracts, as well as under voluntary insurance contracts for a spouse and parents and (or) their children (wards) under the age of 18.
Subclause 3.4 indicates the amounts of social tax deduction provided in accordance with subclauses 4 and 5 of clause 1 of Article 219 of the Code.
(as amended by Order of the Federal Tax Service of Russia dated November 25, 2015 N ММВ-7-11/544@)
To calculate the value of the indicator of line 160, the corresponding values of the indicators of lines 010 - 100 of Sheet E2 are filled in.
(as amended by Order of the Federal Tax Service of Russia dated November 25, 2015 N ММВ-7-11/544@)
Subclause 3.5 indicates the total amount of social tax deductions under clause 3 of Sheet E1. The value of the indicator is calculated as the sum of the values of the indicators specified in subclauses 3.1, 3.2, 3.3, 3.4 of Sheet E1 (this sum of values should not exceed 120,000 rubles).
Subclause 3.5.1 indicates the total amount of social tax deductions provided by tax agents during the tax period.
(paragraph introduced by Order of the Federal Tax Service of Russia dated November 25, 2015 N ММВ-7-11/544@)
The total amount of social tax deductions is indicated in subclause 3.6 of Sheet E1 and is determined by subtracting the value of subclause 3.5.1 from the sum of the values of indicators of subclauses 2.4 and 3.5 of Sheet E1.
(as amended by Order of the Federal Tax Service of Russia dated November 25, 2015 N ММВ-7-11/544@)
12.8. In paragraph 4 of Sheet E1, the total amount of standard and social tax deductions declared in the Declaration is calculated and determined by summing the values of lines 080 and 180 of Sheet E1.
Sheet E1 of the 3-NDFL Declaration is intended to be filled out only by individuals, and they must be tax residents of the Russian Federation. To fill out this sheet, you will need to take from one employer or several a 2-NDFL income certificate, as well as documents held by an individual, on the basis of which the taxpayer can receive a standard or social tax deduction. Deductions are provided in accordance with the following articles: 218 and 219 of the Tax Code of the Russian Federation.
So, in paragraph 1 of the 3-NDFL Declaration, the individual who fills out the 3-NDFL Declaration is required to calculate the amount of standard deductions.
pp. 1.1 Declaration 3-NDFL is filled out if an individual has grounds for a deduction according to paragraphs. 1 clause 1 art. 218 NK. 3,000 rubles are multiplied by the number of months in the past year in which the taxpayer could take advantage of and was entitled to standard deductions.
pp. 1.2 Declarations 3-NDFL are filled out by those individuals who have the right to deduction, in accordance with paragraph 2, paragraph 1, Article 218 of the Tax Code of the Russian Federation. 500 rubles of this deduction are multiplied by the number of months in which the individual was entitled to this standard deduction.
pp. 1.3 Declaration 3-NDFL shows the number of months in which income did not exceed 280,000 rubles. Income should be calculated within one calendar year. And since 2016, the limit on the amount, determined by the cumulative total from the beginning of the year, has increased to 350 thousand rubles.
In paragraphs 1.4 Declaration 3-NDFL The total amount of the standard deduction for a minor child is given. The deduction can be used by a parent, as well as an adoptive parent, guardian, foster parent, trustee, and their spouses. The deduction amount for the month is multiplied by the number of months from the previous paragraph.
pp. 1.5 must be filled out by a single parent, foster parent, adoptive parent, guardian, custodian and parent if the other parent refuses the standard deduction. The amount is also calculated based on the number of months specified in paragraphs. 1.5.
pp. 1.6 Declaration 3-NDFL must be completed if there is a disabled child. Parents, adoptive parents, guardians, trustees, adoptive parents have the right to a tax deduction for a disabled child under 18 years of age, as well as under 24 years of age who are in full-time education. The amount of the standard deduction for a child is also multiplied by the number of months indicated in line 030 of this sheet.
pp. 1.7 is filled out by sole parents, guardians, trustees, adoptive parents, foster parents if the other parent refuses to receive a deduction for a disabled minor child or full-time student. Tax deduction amount multiplied by the number of months specified in paragraphs. 1.3 of this page.
At the birth of 1 or more children during the year for which the Declaration is submitted, the amount of standard deductions for children taken into account in paragraphs. x from 1.4 to 1.7 of Sheet E1, you can calculate by multiplying the amount of the deduction by the difference between the number of months written in line 030 and the months that have passed from the beginning of the year to the date of birth of the child.
In paragraphs 1.8 Declaration 3-NDFL sums up all the numbers from the above subparagraphs of Section 1 except 1.3.
In the second paragraph of Sheet E1 declaration 3-NDFL an individual calculates the amount of social deductions. Such deductions are regulated in Article 219 of the Tax Code of the Russian Federation. This does not include social deductions, which are subject to restrictions. They are specified in paragraph 2 of Article 219 of the Tax Code of the Russian Federation.
In clause 2.1 you need to enter the deduction amount, which will correspond to subclause 1 of clause 1 of Article 219 of the Tax Code. The value of this line should not exceed 25% of the total income that the taxpayer received this year. It turns out that the total income needs to be multiplied by 25 percent and compared with the amount of social deduction.
In paragraphs 2.2 Declaration 3-NDFL, parents indicate the amount of social deduction to which they are entitled in accordance with subparagraph 2 of paragraph 1 of Article 219 of the Tax Code. The amount is equal to the funds paid by parents in the past period for the mandatory full-time education of their child or several of their children in various educational institutions. For each child, this amount should be no more than 50 thousand rubles.
In the next paragraph. 2.3 indicate the amount of social deduction, which is provided in accordance with paragraph 3 of paragraph 1 of Article 219 of the Tax Code. The amounts received for expensive types of treatment in Russian medical institutions must be indicated. This amount is equal to the amount of money actually spent by an individual.
pp. 2.4 summarizes the values according to the second paragraph of Sheet E1. These include such subparagraphs as 2.1, 2.2 and 2.3.
In the third paragraph of this sheet, the amounts of social deductions are calculated, which are regulated by Article 219 of the Tax Code. Certain restrictions apply to them, which can be found in paragraph 2 of Article 219.
pp. 3.1 shows the total amount of social tax, which is provided to the taxpayer in accordance with paragraph 2 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation. The amount means the money spent by the taxpayer on his own education, as well as on the education of a minor brother or sister, a compulsory full-time student at any Russian educational institution.
In paragraphs 3.2 Declaration 3-NDFL should indicate the amount of social deduction that can be provided to individuals, in accordance with paragraph 2 of paragraph 1 of Article 219. This amount shows how much money the taxpayer paid in the past year for treatment or the purchase of medicines. Expenses spent on expensive treatment should be excluded from this amount.
In paragraphs 3.3 Sheet E1 Declaration 3-NDFL social deduction indicators are entered, which are provided in accordance with paragraph 3, paragraph 1, article 219 of the Tax Code of the Russian Federation. In this case, the amount of insurance premiums paid under the voluntary insurance agreement is taken into account. This also includes voluntary insurance contracts for parents, spouses, and minor children.
In paragraphs 3.4 indicates the amounts of social deductions, which are provided in accordance with paragraphs 4 and 5. 1 clause of article 219 of the Tax Code of the Russian Federation.
In paragraphs 3.5 of Declaration 3-NDFL, the taxpayer indicates the amounts of all social deductions under paragraph 3 of Sheet E1. The value of this indicator needs to be calculated. This is the sum of indicators, which is indicated in paragraphs. 3.1, 3.2, 3.3, 3.4 Sheet E1. The total amount should not exceed 120,000 rubles.
In paragraphs 3.5.1 an individual must indicate the entire amount of social tax deductions that were provided to him by the tax agent (employer) in the past tax period.
Accordingly, in paragraphs. 3.6 of the completed Sheet E1 of the 3-NDFL declaration must indicate the amount of social tax deductions. It can be calculated by subtracting the pp. 3.5.1 from the total amount of indicators in paragraphs. 2.4. And 3.5 of the same Sheet E1.
Next, in paragraph 4 of Sheet E1 of the 3-NDFL declaration, it is necessary to calculate the entire amount of standard, as well as social tax deductions provided in the 3-NDFL Declaration by the taxpayer. This can be done by summing up the indicators of lines 080, as well as 180 of Sheet E1.
