Sample of filling out the 3-NDFL declaration for individual entrepreneurs and individuals: new form from 2021

Obligation to report personal income tax

All citizens making a profit in Russia are required to pay personal income tax to the state. Typically, tax agent organizations are involved in withholding tax and transferring it to the budget. These are the taxpayers' employers or those organizations that paid them income. These same tax agents report to the Federal Tax Service on the amounts paid and the tax withheld from them.

But there are citizens who independently calculate the tax and transfer it to the budget. They have an obligation to report to the Federal Tax Service:

• if the taxpayer has the status of an individual entrepreneur and applies the general taxation system;
• if a person received income independently during the year and does not have a tax agent for any transaction.

We tell you how to fill out the 3-NDFL declaration yourself and when to submit it to avoid a fine. This can be done both on paper and electronically.

Read more: how much will you be fined if you fail to submit 3-NDFL in 2021

What documents should I attach to 3-NDFL for a tax deduction for treatment?

In addition to the 3-NDFL declaration itself, inspectors are presented with documents confirming treatment expenses for verification. What you will need:

• a copy of the agreement with the medical institution;
• a copy of the license of the medical organization (not needed if its number is indicated in the text of the contract);
• a certificate of payment for services issued by the medical institution for the tax authorities (original if a paper copy of the declaration is sent to the Federal Tax Service);
• a copy of the prescription for medications issued by the attending physician;
• copies of payment documents for the purchase of medicines (cash receipts, sales receipts, receipts, etc.);
• certificate of income and withheld tax from the employer (2-NDFL).

When applying in the 3-NDFL declaration for a refund for the treatment of relatives (spouses, children under 18 years of age, including adopted children, parents, adoptive parents), an additional copy of a document confirming a close relationship, for example, a birth or marriage certificate, is attached.

Insurance premiums paid under a VHI agreement can also be deducted. For verification, copies of the policy or agreement, licenses, documents on payment of amounts under the agreement are attached.

New declaration form for the 2021 report

The Federal Tax Service of Russia published Order No. ED-7-11/ [email protected] dated August 28, 2020, which approved a new form of personal income tax declaration (3-NDFL). The document came into force on 01/01/2021, which means that the updated form must be applied from the report for 2020. The changes are related to the possibility of making an advance quarterly personal income tax payment by individual entrepreneurs (IP), lawyers and notaries.

Section 1 in the updated form was divided into two parts:

1. To indicate information about the amounts of tax subject to payment (additional payment) to the budget (except for the amounts of tax paid in accordance with clause 7 of Article 227 of the Tax Code of the Russian Federation) or refund from the budget.
2. To indicate the amounts of the advance payment for personal income tax paid in accordance with clause 7 of Art. 227 Tax Code of the Russian Federation.

New sheets have been added to the declaration:

• appendix to section 1 “Application for offset (refund) of the amount of overpaid personal income tax”;
• calculation to Appendix 3 “Calculation of advance payments paid in accordance with clause 7 of Art. 227 of the Tax Code of the Russian Federation."

Use ConsultantPlus instructions for free

Tax employees were prohibited from correcting errors in reporting forms. Now the entire package of documents is being returned without explanation. And for delay you will be punished with a fine. We have put together instructions that will help you fill out 3-NDFL correctly and pass it the first time:

• new form 3-NDFL;
• instructions for filling out a report for individual entrepreneurs;
• how to fill out and submit electronically through the tax website;
• rules and deadlines.

What is the 3-NDFL declaration

The declaration form and instructions for filling out 3-NDFL were approved by order of the Federal Tax Service of Russia No. ED-7-11 / [email protected] dated 08/28/2020. This is a lengthy report of 13 pages, which includes a traditional title page and two main sections. The first section is only one page long and must be completed by all respondents. The second section, together with applications (the number of which takes 9 pages, but they are filled out only if there is information that should be indicated in them, depending on the status of the taxpayer.

The personal income tax return is an annual reporting form. It is intended not only to inform the Federal Tax Service about income received for the purpose of paying tax on them, but also for possible receipt of tax deductions.

How to file an investment declaration

So, in order to apply an investment deduction, an individual must submit a tax return to the Federal Tax Service. Except for cases when, on his behalf, a tax agent applies the deduction.

The “investment declaration” means a standard 3-NDFL declaration, filled out taking into account the application of one or another investment deduction.

As of 2021, the declaration that has been in effect since 2018 will no longer be in force. The new declaration form was approved by order of the Federal Tax Service of Russia dated August 28, 2020 No. ED-7-11/ [email protected]

In accordance with Art. 229 of the Tax Code of the Russian Federation, the declaration for 2021 must be submitted no later than April 30, 2021.

Nuances of registration of 3-NDFL:

1. Corrections are not allowed.
2. All cost indicators are indicated in rubles and kopecks, and the tax itself is in rubles, taking into account arithmetic rounding.
3. Income or expenses in foreign currency must be reflected in rubles at the exchange rate of the Central Bank of the Russian Federation on the date of actual receipt of these incomes or expenses.
4. The form must contain continuous numbering of the completed pages.

Features of submitting the 3-NDFL declaration:

1. It can be submitted both on paper and electronically.
2. The ability to submit a declaration through your personal account on the Federal Tax Service website, as well as through the MFC (if the region provides such a service), has been implemented.
3. The completed form must be submitted to the tax authority at your place of registration (residence).

Who submits 3-NDFL

When receiving income on which it is necessary to calculate and pay personal income tax, or to receive a refund of part of the tax previously paid to the budget, a declaration to the Federal Tax Service is required. As required by the Tax Code of the Russian Federation, at the end of the year the report is submitted to:

1. Individual entrepreneurs (IP) on the general taxation system.
2. Lawyers and notaries who have established private offices.
3. Heads of farms (peasants).
4. Tax residents of the Russian Federation who received income in other countries in the reporting year (these are persons who actually resided in Russia for at least 183 days a year, but received funds from foreign sources outside its borders).
5. Citizens who received income from renting out their property or from fulfilling GPC agreements (provided that the customer did not fulfill the duty of a tax agent). In addition, a tax return for personal income tax (form 3-NDFL) is submitted upon sale of property. Although it is mandatory to declare receipt of income in this case, tax will have to be paid provided that the taxpayer owned it for less than the established minimum period (three years). As for real estate, you must pay income tax when selling an apartment (house):
   owned for less than 5 years, if acquired after 01/01/2016;
6. owned for less than 3 years, if the property was purchased before 01/01/2016 or received by inheritance, as a gift, under a lifelong maintenance agreement with a dependent, as a result of privatization.

Citizens who win the lottery or sports betting also pay tax on the amount of their winnings, but in relation to them the tax agents are the organizers of these promotions and drawings, who paid them the amount of the winnings. If the gift is received in kind, the winner must pay tax on it themselves. In this case, he should fill out and submit the report.

Form and forms 3-NDFL

Declaration 3-personal income tax: declarations or fill out online

Below you can download or fill out an online 3-personal income tax declaration form for the year you need.

The declaration for a specific year must be submitted in the form that was in force at that time. The same rule applies to filing an amended tax return.

For example, if a taxpayer wants to file a tax return in Form 3-NDFL for 2021, then he needs to use the declaration form that is valid in 2021. The tax office will not accept a declaration filled out for 2021 income, for example, on a 2021 form.

You can download the program from the official tax website for filling out yourself or the declaration form for the year you need, using the link below. Please note the alternative filling options.

As a general rule, the 3rd personal income tax declaration is submitted on time - no later than April 30 of the current year for the income of the previous year that is subject to declaration. If April 30 falls on a weekend, then the filing deadline is extended to the next working day. And the calculated tax based on the results of the declaration must be paid before July 15.

When filling out a 3-personal income tax return for a tax refund, the filing deadline is not limited to any date in the current year. In other words, you have the right to submit such a declaration whenever you want, but no later than three years. For example, in 2021 you can submit 3-NDFL for 2021, 2021 and 2021 to receive tax deductions - a tax refund. Being retired, in certain cases, you can fill out and submit for 2021.

The declaration form changes every year, but the composition remains largely the same:

• Title page - general information about the individual is indicated: full name, passport details, address of the place of registration (stay), TIN and other data. It should be noted that individuals who are not individual entrepreneurs, having entered their TIN, have the right not to indicate passport data. The TIN can be found on the official website of the tax office.
• Section 1 and Section 2 - serve to calculate the tax base, the amount of tax at different tax rates, the amount of tax to be paid/additional/refunded from the budget.
• Appendices 1-8, as well as Calculations for Appendices, are filled out only as necessary. For example, they reflect the following indicators: - income generated from activities both in Russia and abroad; — income of individual entrepreneurs; — income that is not subject to income tax; — sheets for calculating standard, social, property and professional tax deductions, etc.

Thus, there is no need to fill out all 15 sheets of the declaration. Only the first 3 and plus additional ones are filled out depending on the purpose of preparing the declaration.

It should also be noted that, starting with the declaration form for 2020, the Tax Refund Application does not need to be filled out separately. Now it is part of the declaration form itself and has a corresponding sheet - Appendix to Section 1.

Sample of filling out the 3-personal income tax declaration:

- deduction for treatment expenses

- deduction for training expenses

- deduction for expenses when buying an apartment

— declaration of income from the sale of an apartment

How to fill out the 3rd personal income tax declaration you need:

CHOOSE A CONVENIENT FILLING OPTION:

and tax return 3-NDFL for 2021 – 2017:

You can also go to the developer’s website and try to fill out the declaration yourself. If you are going to do this for the first time, the process is quite labor-intensive, and the likelihood of errors is very high. You will submit the declaration “as is”, since tax officials do not look at it first.

During a desk audit by the inspectorate (within 3 months), if errors are detected, you will need to submit an Updated Declaration (the tax refund is deferred again for 3 months, provided that the Updated Declaration is filled out correctly).

Or you can try to fill out the declaration yourself by downloading the appropriate form above for the year you need. Declarations are presented in a convenient pdf format and allow you to enter data into cells directly from the keyboard.

The 3-personal income tax declaration is a rather serious and complex document; treat it with all the attention. It is based on the results of this document that the amount of tax to be paid or refunded is calculated, and the right to tax deductions is claimed.

Along with the declaration, documents confirming the right to deduction, income or expenses are also submitted to the tax office. In particular, these may be purchase and sale agreements (copies), 2-personal income tax certificates, tax refund applications, payment documents (receipts, bank statements) and other documents (copies), depending on the purpose of filling out the 3-personal income tax form.

The tax inspector then reviews the submitted return within three months. If errors are discovered that affect the result (they underestimate the tax payable), you will have to submit an Adjusted Declaration. If the 3-NDFL declaration is completed for a tax refund, then after checking it, the tax inspectorate is given another month to transfer the tax to the details specified by the taxpayer (provided that the Tax Refund Application has been completed).

You may also be interested in:

How and where you can fill out a declaration for free or why you should choose a paid option for filling it out

Deadline and methods for submitting the report

The general deadline for submitting an income statement for an individual is April 30 of the year following the reporting year.

IMPORTANT!

For 2021, you must report by 04/30/2021. This applies to individual entrepreneurs and ordinary citizens who have such an obligation.

The report is sent to the tax service at the place of registration of the taxpayer in three ways:

• directly to the Federal Tax Service inspection in person or through a representative;
• by mail;
• online on the tax service website or using special services.

The deadline applies only to individual entrepreneurs, lawyers, heads of peasant farms, notaries and citizens declaring income.

IMPORTANT!

In order to receive a tax deduction, the declaration must be submitted at any convenient time.

Submission rules

Declaration form

The current form 3-NDFL was approved by Order of the Federal Tax Service of Russia dated December 24, 2014 No. ММВ-7-11/ [email protected] . This is a multi-page form that consists of a title page, two sections and application sheets. Moreover, the annexes make up the majority of the declaration. They must be filled out depending on the availability of information. But all taxpayers must fill out the Title Page, Section 1 and Section 2.

Reporting deadlines

In general, 3-NDFL is submitted until April 30 of the following year . That is, income received by an individual in 2021 must be reported by April 30, 2021. This period applies to cases where the report is submitted for the purpose of declaring income. If an individual submits a form to receive deductions, then there are no deadlines - this can be done at any time.

Where and how to submit 3-NDFL

The form is submitted to the tax authority at the place of registration of the taxpayer , that is, at the place of residence of the individual. Standard delivery methods:

• to the territorial body of the Federal Tax Service in person;
• through a representative under a notarized power of attorney;
• by mail;
• in electronic form through the Federal Tax Service website or using online services.

Responsibility

Failure to pay personal income tax is punishable by a fine of 5% of the unpaid amount for each month of delay. Delay is counted from the day after the deadline for paying the tax. In this case, both full and partial months are considered.

If 3-NDFL is not filed , then the penalty depends on whether there is tax payable in it or not:

• if there is no tax, a fine of 1 thousand rubles will follow;
• if there is personal income tax to be paid, then the fine will be up to 30% of its amount.

Features of the declaration

When filling out the reporting form, you must not make mistakes or corrections. Only black or blue ink may be used if the form is completed by hand. Please note that the filling instructions are based on different requirements for manual and machine completion of the form:

1. When filling out the form by hand, all text and numerical fields (full name, tax identification number, amounts, etc.) should be written from left to right, starting from the leftmost cell, in capital printed characters according to the model found on the Federal Tax Service website. Try to make the letters as similar as possible to the sample. If after filling out the line there are empty cells left, they should be filled with dashes to the end of the field. If any field is empty, dashes are placed in all its cells.
2. When formatting on a computer, all numeric values ​​must be aligned to the right. It is recommended to use only the Courier New font with a size set between 16 and 18.

If one page of a section or form sheet is not enough, use the required number of additional pages from the same section.

Both in handwritten and printed versions of the report, all amounts are indicated in kopecks. The exception is the amount of the tax itself, which must be rounded to full rubles according to the usual arithmetic rule: if the amount is less than 50 kopecks, then they are discarded, starting from 50 kopecks and above, they are rounded to the full ruble. Income or expenses that are calculated in foreign currency according to documents must be converted into rubles for inclusion in the report at the exchange rate of the Central Bank of the Russian Federation on the date of their actual receipt. The information provided in the declaration is confirmed by documents, copies of which are attached to the declaration. To list the documents attached to the 3-NDFL, a register is compiled in any order.

All pages of the form are numbered in order by filling in the “Page” field. starting from 001 (title page). The number of pages is indicated on the title page, as is the number of additional documents.

IMPORTANT!

Appendix 5 to the Order of the Federal Tax Service No. ММВ-7-11/ [email protected] dated 10/03/2018 lists activity codes.

Other applications give:

• codes of income from sources in the Russian Federation and located outside the country (note what type of income to indicate in 3-NDFL for tax deduction, this is important for approval of the operation);
• object name codes (for example, apartment or land plot);
• codes of the type of taxpayer claiming a tax deduction;
• transaction type codes.

The procedure for filling out a report for individual entrepreneurs

Let us examine in detail how to fill out the 3-NDFL declaration for an individual entrepreneur.

Title page

In the “TIN” paragraph on the title and all other sheets, indicate the correct identification number of the respondent taxpayer. If the report is submitted for the first time, then in the column “Correction number” you should indicate 000, and if a revised document is submitted again, then the serial number of the correction should be entered in this column. In the column “Tax period (code)” the code of the reporting period is entered; for annual reporting this is code 34. If the declaration is not submitted for a year, then indicate the following values:

• first quarter - 21;
• half-year - 31;
• nine months - 33.

The “Reporting tax period” field is intended to indicate the year for which income is declared. In addition, the column “Provided to the tax authority (code)” should be filled out correctly. It contains the four-digit number of the tax authority with which the taxpayer is registered. In this code, the first two digits are the region number, and the last two are the Federal Tax Service inspection code.

An important field that you should pay attention to when preparing the title page is the taxpayer category code. All values ​​used are given in Appendix No. 1 to the procedure for filling out the report. Here are some of them:

• IP - 720;
• notary - 730;
• lawyer - 740;
• individuals without individual entrepreneur status - 760;
• farmer - 770.

The taxpayer provides the following information about himself: last name, first name, patronymic, date of birth (full), place of birth (as recorded in the passport), details of the passport itself. You no longer need to provide your permanent address of residence.

Identity documents have their own coding system, which is given in Appendix No. 2 to the procedure for filling out the reporting form:

• 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 - 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;
• ID card of a Russian military personnel, military ID of a reserve officer - 24;
• other documents - 91.

The “Taxpayer Status” field is intended to indicate residence; the number 1 in it means that the taxpayer is a resident of the Russian Federation, and the number 2 means a non-resident of the Russian Federation. Also on the title page indicate the total number of sheets in the report, put a signature and the date of its completion.

If the report is submitted through a representative, then his full data must be indicated. In addition, such a person must attach to the declaration a copy of a document confirming his authority.

Other sheets

Of the remaining sheets, the taxpayer fills out those that contain information. It is only obligatory for everyone to fill out Section 1 “Information on the amounts of tax subject to payment (addition) to the budget / refund from the budget.” It provides relevant data on the amount of personal income tax or deduction.

When filling out this section, pay attention to the correct BCC for tax payment and its type. Please note that the surname and initials should be indicated on each page, as well as its serial number.

Let's consider an example of filling out a 3-NDFL declaration by an individual entrepreneur using the general taxation system. The individual entrepreneur fills out the title page of the declaration and section 1. In addition, he fills out section 2, appendices 1, 3 and 8. This individual entrepreneur in 2021 received income from business activities in the amount of 1,880,000 rubles.

In addition, he has the right to apply a professional tax deduction in the amount of 1,370,000 rubles. It included:

• material costs - 670,000 rubles;
• payments under employment contracts - 530,000 rubles;
• other expenses - 170,000 rubles.

For 2021, the individual entrepreneur transferred 35,000 rubles in advance payments for personal income tax to the budget. The entrepreneur is a participant in an investment partnership on the basis of an agreement and received income from the sale of securities that were in his ownership for less than three years.

Next, fill out Appendix 1 “Income from sources in the Russian Federation.” In it, the entrepreneur indicates all sources of income in Russia, their details and amounts.

In a similar Appendix 2, income from sources outside the Russian Federation is indicated, indicating the amounts and full details.

Appendix 3 “Income received from business, advocacy and private practice” contains generalized information on income received from business activities during the reporting period. In our example, this is 1,800,000 rubles.

IMPORTANT!

We indicate the OKVED activity code from which the income was received, the amount and expenses incurred during the reporting period.

How to reflect an investment deduction in 3-NDFL

The current declaration form was approved in 2021. It consists of two sections and five appendices. There are also additional sheets: calculation for Appendix 1 and calculation for Appendix 5.

When filing a declaration using an investment deduction, fill out:

• title page - required in any case;
• section 1 - displays the final form data (filled in last);
• Section 2 - direct calculation of the tax base and tax;
• Annex 1 - discloses the taxpayer’s income received;
• Appendix 5 - it indicates the investment deduction.

Let's look at an example of how to reflect a deduction on IIS in 3-NDFL.

Turov S.A. worked for Nigredo LLC for a year. In addition, in 2021, he opened an individual investment account and deposited money into it.

The annual income at the main place of work amounted to 240,000 rubles, a tax in the amount of 31,200 rubles was accrued and paid on it.

During the entire period, 50,000 rubles were deposited into the IIS.

Since no investment income was received for the year, the IIS was the only one and no more than three years had passed since its opening, the citizen decided to take advantage of the tax deduction provided for in subsection. 2 p. 1 art. 219.1 Tax Code of the Russian Federation.

Calculation:

• 240,000 - 50,000 = 190,000 rubles. — tax base taking into account investment deductions;
• 190,000 × 13% = 24,700 rub. — calculated tax taking into account investment deduction;
• 24,700 - 31,200 = −6500 ​​rub. - the amount to be refunded to the taxpayer.

We will tell you how 3-NDFL will be filled out in this case.

Title page

The first sheet of the declaration is informational, as in all tax documents.

It is filled in:

• Declaration data - tax period, adjustment number, reporting year, code of the tax authority to which it will be submitted.
• Information about the taxpayer - country code, taxpayer category code, full name, date and place of birth, passport details, taxpayer status code, telephone.
• Signature and date.

All this is standard data. We only note that the taxpayer category code determines its status (individual entrepreneur, lawyer, individual, etc.). In our case, you should enter code 760 (ordinary citizen).

Section 1

This section displays the amount of tax that, at the end of the year, in accordance with the submitted data, is subject to payment to the budget or is returned to the taxpayer.

Since the tax was paid in full on the income received at work, when submitting a form with an investment deduction, S.A. Turov will indicate the tax to be refunded.

The following fields are filled in in the section:

• 010 — tax transaction code;
• 020 - KBK NDFL;
• 030 - OKTMO;
• 050 - the amount of tax to be refunded from the budget.

Please note that the budget transaction code has three options:

• payment of tax (code 1),
• return (code 2),
• absence of both payment and return (code 3).

In the example under consideration, code 2 is entered, corresponding to the return.

Section 2

The second section reveals the calculation of the tax base and tax amount.

Let us explain which fields will be filled in in our example:

All other fields are filled with zeros.

Annex 1

Here you need to enter information about your income. The section assumes the ability to display profits from several sources.

Information to be provided:

• tax rate (field 010) and income type code (field 020);
• data on the source of income (fields 030-060) - TIN, KPP, OKTMO, name);
• the amount of income (field 070) and withheld tax (field 080).

Algorithm for preparing a report for individuals

Let's look at how to fill out form 3-NDFL for a tax deduction in 2021 for an individual who is not registered as an individual entrepreneur. Regardless of what income a citizen declares and whether he intends to ask for a tax deduction, he will have to fill out the title page, sections 1 and 2 of the form. Information is recorded in the declaration attachments if necessary.

IMPORTANT!

Please note that the form used is the one that was valid in the period for which the deduction is claimed! According to the norms of the Tax Code of the Russian Federation, it is allowed to claim a deduction for the past three years.

Fill out the applications:

• 1 and 7 - when applying for a tax deduction when purchasing real estate or a deduction in connection with the payment of a mortgage;
• 1 and 6 and calculation to Appendix 1 - when declaring income from the sale of real estate and other property;
• 1 - when renting out real estate;
• 1 and 5 - when applying for a tax deduction for treatment, education;
• 1 and 5 and the calculation to Appendix 5 - to receive a deduction for costs under insurance contracts (life, pensions).

As an example, let’s look at a situation where citizen Vitaly Andreevich Volkov sold a house for 2.4 million rubles, which he owned for less than 5 years (bought after 01/01/2016). He is obliged to pay tax at a rate of 13%, but in order to reduce the tax base, he immediately issues a tax deduction in the amount of 1 million rubles. The citizen enters the data on the title page, sections 1 and 2, appendices 1 and 6 and in the calculation to appendix 1.

It is recommended to start filling out the declaration with the calculation and appendices 1 and 6, and then draw up the title page and sections, and indicate page numbers. This is especially important if all the data is recorded manually, because nothing can be corrected in the finished declaration.

We fill out the calculation for Appendix 1 (line by line):

• enter the TIN, surname and initials;
• Leave the page number blank for now;
• 010 - column for indicating the cadastral number of the property, it is contained in the property documents, and can be found out free of charge in the Rosreestr database;
• 020 - enter the cadastral value of the property as of January 1 of the year in which the property was acquired: if the property has not been appraised as of the specified date, a dash is added;
• 030 - income received from the sale based on the contract;
• 040 - if data on the cadastral value is available, it is multiplied by a factor of 0.7; if field 020 is empty, then 040 is left empty;
• 050 - line to indicate the taxable amount; select the larger value from fields 030 and 040.

Go to Appendix 6, where you indicate all the tax deductions that the taxpayer is counting on. If a citizen has documents confirming expenses for the sold property, then he fills out field 020, and if they do not have them, line 010. If the taxpayer does not claim other deductions, then the value indicated in columns 020 or 010 is transferred to field 160.

Appendix 1 begins with the TIN, surname and initials of the taxpayer. Then enter:

• 010 - tax rate, for residents - 13%, for non-residents - 30%;
• 020 - codes for the type of income are listed in Appendix 3 to the procedure for filling out the declaration; in case of declaring income received from the sale of real estate, code 01 or 02 is used; indicate 01 if the amount of income under the contract (field 030 of the calculation to Appendix 1) is greater than the cadastral value multiplied by a factor of 0.7 (the value entered in field 040); code 02 is written if the value in column 040 is greater than in column 030;
• fields 030–060 are intended to indicate information about the buyer; if there is no such data, it is enough to enter the last name, first name, patronymic of the new owner;
• in column 070 you need to transfer the value that was recorded in line 050 of the calculation to Appendix 1;
• field 080 is left blank because the buyer is not a tax agent and does not withhold tax.

Section 2 specifies the income from which the tax is taken, the tax base and the amount of personal income tax. To do this write:

• 001 - 13% or 30%, depending on the residence of the taxpayer (see field 010 of Appendix 1);
• 002 - type of income, indicate 3;
• in columns 010 and 030 - the value of field 070 of Appendix 1;
• the value of field 160 of Appendix 6 is rewritten in line 040;
• value 060 is calculated as the difference between values ​​030 and 040; if it is a negative number, put 0;
• the value of fields 070 and 150 is also calculated, for this the figure from line 060 is multiplied by 13%;
• all other columns remain empty.

What remains is Section 1 and the title page. They are filled out according to the algorithm described in the example of reporting for individual entrepreneurs.

Section 1

After all the pages are completed, you need to count them, write the number on the title page and number each one. In our example, we ended up with a 6-page declaration. Additionally, you need to clarify the number of sheets of attached documents or their copies. All that remains is to sign all completed declaration sheets (not just the title sheet) and put the current date.

Each taxpayer independently chooses what he needs to fill out and sends the completed report to the Federal Tax Service.

3-NDFL for treatment: sample filling

You do not need to fill out all sheets of the deduction declaration. Only the necessary pages are used. For paper declarations, only one-sided printing is allowed.

If the taxpayer reports only a deduction for treatment, it is sufficient to include in the composition:

• title page;

• section 1 and its appendix – application for tax refund;

• section 2;

• Annex 1;

• Appendix 5.

The TIN of the individual is written at the top of each page of the declaration, the date and signature are placed at the bottom, empty fields are crossed out.

The tax in the declaration is indicated in whole rubles, the remaining cost indicators (income, expenses) are in rubles and kopecks.

Encoding used

Some data in the declaration is indicated in the form of special codes, some of which are given in the appendices to the Procedure for filling out the declaration, for example:

• The number of the Federal Tax Service Inspectorate and OKTMO is determined by the taxpayer’s place of residence; they can be clarified in your inspectorate or on the ]]>website]]> Federal Tax Service.
• The title page indicates period codes “34”, country (RF) “643”, taxpayer category for individuals (not individual entrepreneurs) – “760” (Appendix No. 1 to the Procedure), status “1” (residents - persons who were in territory of the Russian Federation more than 183 days a year).
• In section 1 on page 010, the code “2” is placed, indicating that the tax is subject to refund; below is the BCC of the tax - 18210102030011000110.
• In section 2 the tax rate is 13%, on page 002 “Type of income” the code “3” is indicated - other.
• The codes of types of income indicated in Appendix 1 are selected from Appendixes No. 3, 4 to the Filling Out Procedure.

The rest of the information is taken from the taxpayer's documents.

Recommended filling algorithm

The following procedure for filling out 3-NDFL for treatment is recommended:

• Start with the title page.

• Then reflect data on income received in Appendix 1 (in the general case - according to information from 2-NDFL certificates).

• Then go to deductions in Appendix 5. The amount of costs for expensive treatment is indicated on page 110, for regular treatment - on page 140, the purchase of medicines is reflected on page 141, contributions under voluntary health insurance contracts - on page 150. The final indicators are displayed ( pp. 120, 180, 190, 200).

• The results obtained must be sequentially transferred to section 2, then the refund amount is indicated in section 1 of the declaration.

• To receive a refund, you must fill out an application (Appendix 1 to Section 1), which indicates the bank details of the taxpayer - the tax authorities will use them to transfer the money.

All completed sheets must be numbered; their total number is indicated on the title page. The total number of sheets with copies of supporting documents is also calculated, the result obtained is recorded in the corresponding cell of the title page.

To make the information clearer, we will give an example of filling out 3-NDFL for treatment - a sample of filling out 2021.

Example

In 2021, Svetlana Aleksandrovna Novikova applied for services at a private dental clinic. In 2021, Novikova decided to return part of the funds paid, reflecting the deduction in 3-NDFL for dental treatment. A sample will be given below.

Data required to prepare the declaration:

• Salary at the place of work for 2021, according to certificate 2-NDFL for 2021, amounted to 384,200.10 rubles.
• When paying income, the employer withheld tax of 13% - 49,946 rubles. No tax deductions were applied.
• The cost of paying for dental services according to the contract and a certificate from the medical clinic amounted to 38,700 rubles.

As a result of the calculations, it turned out that Novikova is due 13% of the paid medical services - 5,031 rubles - as a refund from the budget. (38,700 x 13%).

In April 2021, Novikova sent to the Federal Tax Service a completed copy of the 3-NDFL declaration for treatment, a sample of which looked like this:

Online report preparation

Let's find out where you can fill out 3-NDFL for individuals for free and submit it electronically via the Internet. To fill out 3-NDFL online, you must have a registered personal account as an individual taxpayer. The login and password for this service are obtained from the Federal Tax Service after specifying all personal data during registration.

Many accounting service operators offer users convenient programs with online instructions for subsequent sending via the Internet or for printing on paper. This method is preferable for those taxpayers who are not involved in accounting and do not have experience filling out reports, although specific knowledge is not required to correctly enter data into this form. This is usually a paid service.