New 3-NDFL: what has changed and how to fill it out correctly

Why do you need a 3-NDFL certificate?

Tax return 3-NDFL is a report that taxpayers fill out when they inform the tax service about their income. The document contains information about the profits received for the previous year.

The following are required to fill out and submit the 3-NDFL tax certificate:

1. Individual entrepreneurs.
2. Residents of the country engaged in private practice, including lawyers and notaries.
3. Tax residents of the Russian Federation who receive income abroad.
4. Individuals with whom employers pay under GPC agreements.
5. Citizens who rent out any property.
6. Freelancers or other workers who have not registered as self-employed and do not deduct taxes on their income.
7. Individuals who have won a lottery or received other types of non-salary profits.

If an individual entrepreneur did not conduct business during the reporting year, then he has the right to file a zero 3-NDFL tax file.

Anyone who submits a 3-NDFL return will be able to return part of the taxes previously allocated to the budget using tax deduction compensation. It can be reimbursed at the place of official work, for those who work for hire, or the amount can be transferred to a bank card.

Cash loan Home Credit Bank

A 3-NDFL certificate is sometimes asked at a bank from private lawyers, notaries or entrepreneurs, when applying for a credit card, installment card or for issuing a cash loan. In this case, the declaration serves as a document that confirms the solvency of the potential borrower. In order for the document to acquire legal force and the bank to be convinced of its authenticity, it must bear an electronic or wet seal of the tax authority.

Individuals who do not have any additional income other than earnings from their main employer do not file a 3-NDFL declaration. Taxes on their earnings are withheld and paid by the accounting department immediately after the salary is calculated. But if another type of income appears, for example, a car or an apartment is rented, you will have to independently inform the tax service about the money received and pay the tax.

How to correctly fill out the new 3-NDFL declaration

The new 3-NDFL declaration consists of a title page, two sections, 9 appendices and 3 calculations for these appendices.

When filling out the declaration, information is used from certificates of income of an individual and the amounts of taxes withheld from them, as well as settlement and payment documents. Each indicator in the declaration must correspond to one field consisting of a certain number of cells.

Each indicator is recorded in one field, with the exception of indicators such as dates, fractions, and currency units. For these indicators, two fields are already used. For example, to reflect monetary units, the first field indicates the whole value of these units, and the second field indicates a part of the corresponding monetary unit.

At the same time, for individual entrepreneurs and individuals engaged in private practice, there are a number of features for filling out a new declaration. The Federal Tax Service drew attention to these features in a letter dated January 14, 2021 No. BS-4-11/ [email protected]

In particular, in paragraph 1 of section 1 of the declaration there is no need to indicate the amount of personal income tax on income from business activities and private practice, and in paragraph 2 of section 1 it is necessary to reflect all advance payments for personal income tax and the total amount of tax for the year without reducing it by advances paid.

Clause 2 of Section 1 states:

• in line 080 - the amount of the advance payment payable for the first quarter, which is equal to the indicator in line 050 of the calculation to Appendix 3;
• in lines 100 and 110 – advance amounts for the half-year (calculated as the difference between the indicators in lines 051 and 050 of the calculation to Appendix 3).

If the difference between the indicators of lines 051 and 050 is greater than or equal to 0, it is reflected in line 100, and if less than 0, then in line 110 (without the minus sign);

• in lines 130 and 140 - the amount of the advance payment for nine months, which is calculated as the difference between the indicators in lines 052 and 051 of the calculation to Appendix 3.

If the difference between the indicators of lines 052 and 051 is greater than or equal to 0, it is reflected in line 130, and if less, then in line 140 (without the minus sign).

• in lines 160 and 170 – tax amounts for the year.

These indicators are indicated taking into account calculated advance payments for nine months, as well as taking into account tax deductions.

The amount of tax subject to additional payment (indicator of line 160 of section 1 of the declaration) can be reduced:

• for the amount of trade duty subject to offset (indicator of line 100 of section 2 of the declaration);
• for the amount of tax paid in connection with the application of the PSN, subject to offset (indicator of line 140 of section 2 of the declaration).

The amount of tax subject to additional payment to the budget is reflected in line 160 of section 1 of the declaration without reduction by the amount of advance payments actually paid (indicator of line 110 of section 2 of the declaration).

At the same time, in calculation of Appendix 3 of the declaration, the amounts of income received, professional and standard deductions, as well as the amount of the calculated advance payment are reflected in rubles on an accrual basis.

When you can’t do without 3-NDFL

They submit a 3-NDFL report if the tax resident receives:

• remuneration from individual entrepreneurs and legal entities;
• gifts from individuals;
• profit from the sale of property for a certain period of ownership;
• other types of income.

The second purpose of filing a 3-NDFL declaration is to receive compensation through a deduction from previously paid income tax.

Incentives from legal entities and individual entrepreneurs

If the employer decides to congratulate the team on February 23, March 8, or the New Year, there is no need to report to each employee about the income received. Accounting will do this. Moreover, there is a limit up to which personal income tax is not withheld from premiums - 4 thousand rubles per year. Any gift given to employees in excess of the limit is subject to taxation.

But there are cases when a citizen will have to independently enter information about the income received into the declaration, for example, when participating in a lottery. The tax rate and reporting requirements differ and depend on who organized the drawing and who won. If a non-resident wins, the tax rate will be 30%. A citizen of the Russian Federation is required to pay 13% or 35%, the percentage depends on the organizer. If it is a government agency, a bookmaker's office, a casino - 13%, if a commercial company that conducts a drawing as an advertising campaign - 35%.

You will have to submit a profit report and pay tax on the amount received if you win more than 4 thousand rubles. You must independently report to the Federal Tax Service about all winnings from 4,000 to 15,000 rubles. It does not matter who issues the prize - the manufacturer, the state, the bookmaker's office or the totalizator. If the one-time winning is more than 15 thousand rubles, then the organizer of the drawing is obliged to report and transfer the tax.

If the gift is given to a company or individual entrepreneur who organized the promotion for advertising purposes, then 35% must be paid. But most often, an individual does not have to submit a declaration; this is undertaken by the organizer of the draw. He transfers the money to the budget himself and does not require tax compensation from the winner. If tax is still withheld from an individual for a prize, he must be notified of this in writing. The text of the letter from the draw organizer indicates the value of the prize and the amount of tax.

Tax deductions do not apply to lottery and gambling winnings.

Gifts from individuals

If the donor, an individual who is not a close relative, donates any property - an apartment or a car - he will have to pay tax. At the same time, donated amounts of money, regardless of size, are not subject to tax.

The tax office automatically receives information about the recipient of the gift when he registers the gifted property. To avoid becoming a violator who will be identified during a control check, fill out 3-NDFL and transfer the tax.

If you do not report your income to the Federal Tax Service and this becomes known to the tax service, you can lose much more. Intentional tax evasion will result in fines, penalties and even criminal liability.

Selling property before a certain date

When selling residential property that has been owned for less than 3 or 5 years, you must fill out a 3-NDFL certificate. Whether you have to pay tax or not depends on how much the property was sold for. If you sell for more than you bought, tax is required.

A three-year minimum period of ownership of property is established in cases where:

• a close relative formalized a donation or inherited property;
• the apartment was privatized;
• signed an annuity agreement with lifelong maintenance.

In all other cases, a period of 5 years applies.

When selling a car, the minimum ownership period is 3 years. If the period is shorter, you must pay tax.

Other receipts

Other types of income received that must be reported by filing a 3-NDFL declaration:

1. Renting out property. When receiving rental income, the property owner must issue a 3-NDFL certificate. He will pay a tax of 13% on the tenant's payment. The sum of all payments for the year is calculated.
2. Conducting consultations or teaching. This only applies to cases where consulting or teaching activities are carried out in addition to the main job.
3. Income from another country. When receiving money from foreign companies or individuals, you need to report this in the declaration and pay 13%.
4. Income from stocks, bonds or other types of investment activities, if reporting and tax withholding is not the responsibility of the broker.

Authors or heirs of copyrights to works of art, books, inventions, paintings also inform the tax service about the profits received. They also contribute 13% of their income to the country's budget.

Who can receive a tax deduction for training?

Any citizen who had targeted expenses and was employed during this period and paid personal income tax at a rate of 13%. Since a tax deduction is, in essence, an amount on which you do not have to pay taxes (or which can be returned if payment has already been made), you will not be able to return anything without official income.

As we mentioned above, a parent (guardian) can return the deduction for a child’s education, the same rules apply for brothers and sisters. Other relatives cannot count on a tax deduction.

Where to get a certificate

Employees are not required to fill out a 3-NDFL certificate. But if circumstances require it, and they have other income besides salary, then you can get a form to fill out a declaration from the accounting department at your place of work. At the same time, make sure that they provide you with an up-to-date form to fill out.

Since 2021, the 3-NDFL declaration form has been changed - it has become a little simpler. You can find forms to fill out on the official website of the Federal Tax Service. The forms can be downloaded for free. You can also contact the tax office in person. The employee will provide a form and sample to fill out.

3-NDFL declarations in two formats:

• 3-NDFL in pdf;
• 3-NDFL in xls.

In what cases can you get a tax deduction for education?

You can get a deduction for any “educational investments” - at school, university, kindergarten, additional classes, courses, sports clubs, art schools, even driving courses! Moreover, you can apply for a deduction both for your own education and for the education of children, brothers, sisters (under 24 years of age). You can get a deduction for yourself for any form of education (that is, a tax deduction for studying at a university can be obtained for full-time, part-time, distance learning), for children, brothers, sisters - only for full-time education.

Important!

Other relatives cannot receive a deduction for the child’s education, only parents and guardians. If you receive money from someone, fill out all the documents in your name, in this case you will be able to return part of the amount.

The main condition is that the educational institution whose services you use must have a license. You can request the license number or a copy from the administration.

What needs to be indicated in the declaration

Specialists in the tax service or on thematic forums can provide assistance when filling out the 3-NDFL declaration. Professional companies that prepare reports for taxpayers for the Federal Tax Service may require an additional fee for assistance. Declaration 3-NDFL contains detailed information:

• about the personal data of the taxpayer;
• from documents that indicate the presence of additional expenses and income;
• on the calculation of tax payments.

Some information is provided in the form of special codes. Their classification and meaning can be found in Appendix 2 to the order of the Federal Tax Service of Russia dated October 3, 2018 No. ММВ-7-11/ [email protected]

List of required documents

Documents for tax deduction for education:

• A copy of the training agreement with appendices and additional agreements thereto (if concluded);
• A copy of the license (if its details are not included in the contract);
• Copies of checks, receipts for payment. We remind you that they are issued only to you.
• Certificate 2-NDFL for the period when you paid for education (if you submit a tax return).

If you want to receive a deduction not for yourself, you will additionally need a document about your relationship with the person who studied, a certificate that the training was full-time, a document about guardianship or trusteeship (if this is relevant in your case).

When to submit an income report

The deadline for filing a 3-NDFL declaration depends on the purpose:

Please note that even if you do not have to pay tax, you still need to report the funds received to the tax office. Otherwise, fines and penalties will follow.

To receive a tax deduction, it is necessary that the citizen who submits the declaration officially works and deducts taxes from wages. If personal income tax was not paid, then there is no way to return the money.

Declaration 3-NDFL for 3 years for treatment, education, deduction for IIS and for children.

Social, standard and investment deductions can only be obtained in relation to the income of the periods in which you incurred expenses. However, given this feature, 3-personal income tax for 3 years can also be submitted. If you spent money on training, put money into IIS in 2021, then you need to fill it out for 2021. You cannot indicate 2021 expenses on your 2021 return. If you had no income for the year in which payment for treatment was made, then you will not be able to return the previously paid personal income tax, because it simply wasn't there.

At the same time, there is an important detail: if the costs of these deductions exceed the personal income tax withheld by the employer, then the remainder of the unused maximum amount is not carried over to subsequent years, but is burned out.

Taking into account the nuances outlined above, every resident of the Russian Federation can submit 3-NDFL in 3 years. We hope this article was useful, and you will independently submit documents for 3 deductions at once, using the information from our website, and get incredible pleasure from the long-awaited reunion of money with your wallet and from the work done on your own.

Documents required for filing a declaration

To submit a 3-NDFL certificate to receive compensation from previously paid tax, you will have to collect additional documents.

Depending on the type of deduction, different sets of papers will be needed. Most often they may request:

1. Applicant's passport.
2. Birth or adoption certificates.
3. Certificate of ownership of the property.
4. A mortgage agreement for the purchase of housing on a mortgage, a purchase and sale agreement or a contract for shared construction.
5. Receipts and checks confirming transactions.
6. Contract with an educational institution for a refund of tuition tax.
7. Agreement with a medical institution for tax refund for treatment.
8. Agreement on the purchase of securities upon return of the investment deduction.

You can clarify the specific list of documents for a specific deduction from tax officials.

Changes to deductions next year

Decree of the Government of the Russian Federation dated April 8, 2020 No. 458 expanded the list of medical services, payment for which can be included in the social tax deduction. In particular, the list of expensive services for orthopedic treatment of patients with congenital or acquired dental defects, infertility treatment, and others has been expanded. In addition, it will now be possible to claim a deduction for the cost of medical evacuation.

The changes have not yet affected property deductions. In 2021, it can also be claimed when purchasing a home in the amount of 2,000,000 rubles, and when paying mortgage interest - 3,000,000 rubles. The investment deduction limit will also remain the same - 400,000 rubles.

Methods for submitting a 3-NDFL certificate

Tax return 3-NDFL can be submitted in two forms: electronic and paper. If you submit your return in person to the tax office, you will need a paper form. When submitting the declaration, the tax officer will check that it is filled out correctly and that all necessary data is available.

If you cannot contact the tax service in person , an authorized representative can do this for you. He must have a notarized power of attorney to represent interests. To save time, you can make an appointment with a tax officer through the government services portal.

You can send the declaration along with documents confirming the right to deduction by registered mail . Be sure to include a list of all attached documents. If the report is not accepted, a response letter will be sent with the reasons for the refusal. This method is convenient for those who do not live at the place of registration. You can also submit a 3-NDFL declaration in electronic format through the government services portal . But for this you must have a verified account and a strengthened qualified electronic signature.

Another option for submitting a 3-NDFL certificate in electronic format is through the Federal Tax Service website . Export the completed certificate form in xml format, sign electronically and send the declaration with scanned documents to the tax office.

You can also submit a 3-NDFL report through the MFC . But only in those regions of the Russian Federation that have entered into agreements with multifunctional centers for this type of information exchange.

Which deduction option do you prefer?

Returning a tax deduction through an employer is convenient for those who do not want to deal with the declaration, and are also interested in receiving the money, albeit in parts (if 13% of your salary is less than the entire deduction amount), but as quickly as possible.

Receiving a deduction by filling out a declaration is more convenient for those who want to receive the entire amount at once, albeit after a certain period of time.

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Taxpayer liability

If there are significant amounts of income and evasion of tax on them, the recipient faces, among other things, criminal liability. Large tax debt:

• 900,000 rubles, if this amount is more than 10% of the taxes payable for 3 years;
• 2.7 million rubles, which are not tied to either years or interest.

The penalty for evasion is 100 thousand rubles, and in some cases imprisonment. If you pay fines, arrears and penalties voluntarily, you will be released from punishment. In a situation where personal income tax does not reach the criminal level, a fine of 40% of the amount is applied.

Responsibility for late submission of a 3-NDFL certificate or deliberate tax evasion occurs for individuals and individual entrepreneurs who are required to report on income received. Liability measures are defined in Article 119 of the Tax Code of the Russian Federation.

If you fail to submit earnings reports on time, you will also be fined. Its minimum amount is 1000 rubles. For late filing of the declaration, a fine will be imposed in the amount of 5-30% of the amount of unpaid tax, but not less than 1000 rubles. In addition, you will have to pay the tax itself.

For those who submit a declaration to receive part of the funds spent, there are no deadlines, and therefore there will be no liability for the absence of a document.

Useful links:

1. Appendix No. 2 to the order of the Federal Tax Service of Russia dated October 3, 2018 No. ММВ-7-11/ [email protected]
2. Article 119 of the Tax Code of the Russian Federation.
3. Letter of the Federal Tax Service of Russia dated April 10, 2020 N BS-4-11/ [email protected]

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about the author

Klavdiya Treskova - higher education with qualification “Economist”, with specializations “Economics and Management” and “Computer Technologies” at PSU. She worked in a bank in positions from operator to acting. Head of the Department for servicing private and corporate clients. Every year she successfully passed certifications, education and training in banking services. Total work experience in the bank is more than 15 years. [email protected]

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Author of the article: Klavdiya Treskova

Consultant, author Popovich Anna

Financial author Olga Pikhotskaya

1. Hope
   12/06/2021 at 14:28 According to the will, 1/2 of the apartment was received from a relative of the deceased in September 2021, the second half of this apartment was received from a relative of the deceased in October 2021. The sale of the apartment was completed in November 2021. Do I need to pay sales tax and file personal income tax 3
   Reply ↓ Anna Popovich
   09.12.2021 at 00:29

   Dear Nadezhda, when you sell your inherited property, you will receive income that is subject to taxation according to the general rules. If the period of ownership of the apartment exceeds three years, you do not need to pay anything, but otherwise - 13% of the amount that exceeds 1 million rubles, taking into account the value of the share inherited in 2020.

   Reply ↓