Instructions: how to fill out the new form 3-NDFL 2021

A taxpayer can return from the budget 13% of the amount spent on paying for medical services and purchasing medicines, provided that in the same period he paid personal income tax on his income at a rate of 13%, and treatment expenses meet the requirements of the Tax Code for such costs. To get back part of the money spent, the taxpayer needs to claim a social deduction for treatment by submitting a declaration to the Federal Tax Service (subclause 3, clause 1, clause 2, article 219 of the Tax Code of the Russian Federation). We will tell you how to draw up a document and provide a sample of filling out the 3-NDFL declaration for treatment.

Who is required to submit the 3-NDFL declaration

The following are required to report annually to the Federal Tax Service on personal income tax by filling out and submitting the 3-NDFL declaration:

1. Private traders and individual entrepreneurs, that is, those citizens who do business independently or carry out private practice.
2. Citizens recognized as tax residents in the reporting period and who received income outside the Russian Federation. That is, these are those individuals who stayed in Russia for at least 183 days a year.
3. Persons who sold real estate, land plots or vehicles during the reporting period.
4. Citizens who received income in the form of lottery winnings, valuable gifts and other income exceeding the maximum permissible limit established for such types of income.
5. Persons who received income in the reporting period under work contracts or civil contracts.
6. Individuals applying for tax deductions (property, professional, social or treatment).

IMPORTANT!

At the end of 2021, the Federal Tax Service adjusted the personal income tax return form, bringing it into compliance with current legislation and its requirements. The new form must be used when filing reports for 2021.

More details: Form 3-NDFL has changed.

What to consider when filling out the 3-NDFL declaration for treatment

A taxpayer can receive a deduction for treatment if he paid from his own funds for himself, as well as for his relatives (spouse, parents, minor children):

• medical services provided by medical organizations and individual entrepreneurs;
• purchasing medications prescribed by a doctor;
• amounts of contributions under voluntary medical insurance contracts.

The maximum amount of accepted expenses is 120,000 rubles, that is, you can return up to 15,600 rubles. tax (120,000 x 13%). But it includes all social deductions: for education, for savings contributions to the Pension Fund and for treatment. Therefore, there is no point in presenting costs that exceed the limit value - they will not be accepted anyway. But this restriction does not apply to expensive treatment. The list of expensive types of treatment is given in Government Decree No. 458 dated 04/08/2020.

How to distinguish whether treatment costs are limited or not:

• if the certificate issued by a medical organization for submission to the Federal Tax Service contains code “1” - the treatment is normal, the maximum value is limited to 120 thousand rubles. (the cost of purchased medications is also included in the total limit);
• if the certificate indicates code “2” - the treatment is expensive, these costs are accepted in full.

The total amount of the deduction cannot exceed the income received and subject to personal income tax.

For 2021 declaration on a new form

The Federal Tax Service published Order No. ED-7-11/ [email protected] , which changed the rules and sample for filling out 3-NDFL based on the results of 2021. The form code remains the same - KND 1151020.

IMPORTANT!

To report personal income tax for 2021, use the new form! To claim deductions for past periods, previously valid forms.

How the income declaration of an individual 3-NDFL has changed in 2021:

• the field “Registered under No.” has been removed from the title page of the form;
• Section 1 “Information on the amounts of tax subject to payment (addition) to the budget / refund from the budget” is divided into two paragraphs: in the first, taxpayers indicate information on the amounts of tax subject to payment (addition) to the budget (except for amounts of tax paid in accordance with from clause 7 of article 227 of the Tax Code of the Russian Federation) or return from the budget; in the second - information about the advance payment paid in accordance with clause 7 of Art. 227 Tax Code of the Russian Federation;
• an appendix to Section 1 “Application for offset (refund) of the amount of overpaid personal income tax” was introduced;
• a separate calculation sheet has been added to Appendix No. 3 “Calculation of advance payments paid in accordance with clause 7 of Art. 227 of the Tax Code of the Russian Federation."

IMPORTANT!

They will change the barcodes on all pages, which is why the old form will no longer be accepted. From 2021, the declaration will have to be filled out from scratch. Previously valid forms are used only for claiming deductions for past periods (from 2021 to 2019).

The rules for numbering adjustments have changed. The new wording sounds like this: continuous numbering is provided, where the “adjustment number” for the primary declaration takes the value “0—”; for updated declarations, the number is indicated sequentially (“1—”, “2—”, “3—” and so on). It is not allowed to fill out an adjustment number for an updated declaration without a previously accepted primary declaration.

Other changes:

• new format for recording phone numbers;
• in line 030 you will have to indicate the method of purchasing a residential building;
• an additional line to indicate the social deduction for the purchase of medicines.

How to fill out 3-NDFL for different situations

Starting from 2021, tax officials are prohibited from correcting errors in forms! To submit your document to the tax office the first time and quickly receive a deduction, use the ConsultantPlus instructions (here is free access):

• deduction for treatment of yourself or a child;
• deduction for an apartment;
• mortgage interest deduction;
• when selling real estate.

to read.

Where can I download the Declaration 2019 program?

The 3-NDFL 2021 program is clear and easy to use. You can download it for free. To do this, go to the website of the tax service - tax.ru.

The program is designed in such a way that during the filling process it will tell you where errors were made. In some cases, it will not be possible to continue processing until the deficiencies are resolved. This is convenient, as it minimizes the possibility of submitting an incorrectly completed declaration to the Federal Tax Service.

The program is updated annually, taking into account the introduced updates to tax laws.

(in the 2021 tab, click the “download” button next to the “Installer” heading.

After downloading, run the downloaded file and the simple process of installing the program on your computer will begin.

After the process is completed, double-click to launch the program, now you can begin generating the 3-NDFL declaration.

The downloaded program can only be used in 2021 to submit a report for 2021.

Important: if you fill out a declaration without using the program, then check the form you are filling out, it must be relevant for the current year. Since 2021, the form has changed a little - about changes to 3-NDFL.

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List of income codes for filling out 3-NDFL

From Appendix No. 4 to the order of the Federal Tax Service, it is clear what type of income to indicate in 3-NDFL for a tax deduction; this is important for the correct application of the rules. Here is a table of updated codes:

How to fill out 3-NDFL

Before you start preparing your tax return, please read the basic requirements and instructions:

1. Fill in the cells from left to right with blue or black ink, or using printing or computer technology.
2. Place dashes in empty fields on your tax return. If the indicator value is missing, dashes should be placed in each cell of the indicator field.
3. Indicate the amounts of income and expenses in rubles and kopecks, with the exception of personal income tax amounts.
4. Specify tax amounts strictly in rubles, apply the rounding rule: up to 50 kopecks - discard, more - round up to the full ruble.
5. Cash received in foreign currency and expenses incurred should be reflected in rubles. Recalculate amounts in foreign currency at the exchange rate of the Central Bank of the Russian Federation on the date of receiving the currency or making expenses.

Here are detailed step-by-step instructions for filling out 3-NDFL for 2020 for an individual entrepreneur.

Where is the 3-NDFL tax return for 2019 sent?

The declaration must be submitted to the Federal Tax Service at the place of registration. Usually this is an inspection assigned to the individual’s place of registration.

When 3-NDFL is submitted in connection with receiving income from the sale of property, the form is provided at the place of registration of the sold real estate or vehicle.

Acceptable reporting methods

Article 80 of the Tax Code of the Russian Federation regulates the methods of submitting a declaration. They are presented in the table below.

The procedure for filling out 3-NDFL to receive a deduction

Let's look at a specific situation on how to fill out form 3-NDFL for a tax deduction in 2021 for a person who worked under an author's contract. In our example, the deduction is declared for 2019, on the form that was in force at that time.

IMPORTANT!

Professional deductions are claimed within 3 years after receipt of income.

According to paragraph 3 of Art. 221 of the Tax Code of the Russian Federation, the taxpayer is entitled to a professional tax deduction. The amount of the deduction cannot be documented, so the amount is calculated according to the standard - 20% of the amount of taxable income.

For 2021 Morskaya N.A. received income in the amount of 620,000 rubles. The customer did not provide deductions under the author's order agreement. The deduction amount is 124,000 (620,000 × 20%) rubles. The amount of personal income tax to be refunded is 16,120 rubles.

Here is an example of filling out a declaration to receive a deduction:

How to save in xml?

To save the completed sample 3-NDFL declaration, you need to “File” - “Save” or click on the floppy disk icon in the top menu of the program.

After saving, the format is checked for correctness. To do this, click on the “Declaration” menu - “Check” or on the icon with a sheet and a red check mark in the top menu of the program.

If the verification results are satisfactory, 3-NDFL must be saved in xml format. To do this, click “Declaration” - “Export to xml” or the “xml file” icon in the program menu.