How to fill out the 3-NDFL declaration for property deduction: step-by-step instructions

Manually

There are two ways. The first is to print the form and enter the data in the boxes by hand. The second is to fill it out on your computer in PDF or Excel format and then print it out.

In any case, follow the rules:

1. Write with a blue or black pen.
2. Print the document on one side of the sheet.
3. Do not staple the sheets together to avoid damaging the barcode.
4. When writing by hand, fill in the fields from left to right. If there are empty cells left, you need to put dashes. For example, the column “OKTMO code” has 11 cells. We enter the eight-digit code, for example like this: “45380000—”
5. If filling out on a computer, align to the right. There is no need to put dashes. Use Courier New font size 16-18.
6. You cannot correct, cross out or cover up.
7. Each page must be signed. To do this, at the bottom there is a field “I confirm the accuracy and completeness of the information indicated on this page.”
8. If the declaration is submitted by your representative, please include a notarized copy of the power of attorney in the package of documents.
9. The personal income tax amount is indicated in full rubles. Kopecks are rounded (up to 50 - down, equal to or more than 50 - up).
10. Convert income in foreign currency into rubles at the Central Bank exchange rate on the date of receipt.
11. In a special field you need to enter page numbering. The cell contains 3 cells. For example, 003 or 011.

"Declaration" program

You can fill out 3NDFL using the “Declaration” program developed by the tax service. The program will tell you which fields need to be filled in. If you want to fill out a declaration this way, download and install the Declaration program on your computer.

You will see 7 tabs in the program, but not all of them are active. As they fill up, they are unlocked. First, you need to select the “3NDFL” filling option. Next, move in order through the tabs: “Setting conditions”, “Information about the declarant”, “Income received in the Russian Federation”, “Deductions - property deductions”, “Tax credit/refund”.

After entering all the data, click on the “Check” button. The program will show you what data you forgot to enter. Correct the errors and save the document in xml format if you are going to submit the declaration electronically, or print it in two copies if you will submit the declaration to the Federal Tax Service in paper form.

You can download the program on the official website of the tax inspectorate nalog.gov.ru

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.

Features of filling out 3-NDFL for property deduction

For a property deduction, you will need to fill out the Title Page, Section 1, Appendix to Section 1, Section 2, as well as Appendices 1 and 7. The remaining sections and appendices are filled out if necessary.

If your annual income is less than 2 million rubles. per year, the deduction will be carried forward to the next tax period. In this case, you will have to fill out a return for the second and third years until you receive the full amount. If the value of the property is less than 2 million rubles, the right to receive the remainder of the deduction is reserved for future purchases.

Nuances of interest reimbursement

Russian tax legislation strictly regulates the process of processing compensation for a mortgage. The Tax Code of the Russian Federation (clause 4 of Article 220) establishes a maximum limit on the amount of deduction for transactions worth up to 3 million rubles (if the housing costs more, the 13 percent refund rate is calculated based on the maximum value). Thus, according to the law, each taxpayer has the right to receive compensation of up to 390 thousand rubles for a mortgage in total for all years. However, in practice, it is not always possible to fully reimburse the amount, since returning 13% from the mortgage is possible only under the condition of a long lending period and a high salary.

If wages are low, modest amounts are paid into the budget each year, which means the compensation will be small. The greater the confirmed income and contribution to the budget, the greater the chance of reimbursing the maximum amount.

If the loan agreement was signed before 01.01. 2014, then the upper threshold of 390 thousand rubles is removed - you can compensate the entire amount within thirteen percent of contributions to the budget for the year.

Title page design

To fill out the title page, you will need a passport or other identification document.

On the title page you need to fill out:

1. Correction number. If you are filling out for the first time, enter zero. If the tax office returned the document for revision, indicate which account it is a refund.
2. Taxable period. We write "34". This means that the period is equal to a calendar year.
3. Reporting year – 2021.
4. Tax authority code. Where you are sending the documents. These are 4 numbers that can be found on the Federal Tax Service website, service “Address and payment details of your inspection”: .
5. Code of the country. For Russia – 643.
6. Taxpayer category code. 760 – for an individual wishing to receive a tax deduction.
7. Write your full name, date and place of birth as indicated in your passport.
8. Document code. For a Russian passport – 21.
9. Passport series and number, by whom and when issued. Copy the data from your passport.
10. Taxpayer status code. 1 – taxpayer, if you submit the declaration in person, 2 – your representative by notarized power of attorney.
11. Phone number.
12. The number of declaration sheets and the number of sheets of the package of documents.
13. In the field “I confirm the accuracy and completeness of the information specified on this page,” you must put your signature and date. If a legal representative is filing, please indicate his full name.

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.

Appendix to Section 1. Application for tax offset (refund)

Fill out the Return Application:

1. Line 095. Indicate the application number 1. If you have several employers, then fill out several applications (Appendices to Section 1).
2. Line 100. Indicate the amount of tax to be refunded from Section 1
3. Line 110. Specify KBK 18210102010011000110
4. Line 120. OKTMO code from Section 1
5. Line 130. Tax period GD.00.2020
6. Line 140. Name of the bank where you have a current account
7. Line 150. Bank BIC
8. Line 160. Enter account code 02
9. Line 170. Enter the 20-digit current account number
10. Line 180. Enter your full name

Second section

Here you calculate the amount of tax that will be returned to your account.
Fill out in order:

1. Line 001. Enter the tax rate – 13.
2. Line 002. Put 3 - other.
3. Line 010 – annual income. You need to calculate using the formula: line 070 of application 1 + line 070 of application 2 + line 050 of application 3 + line 220 of application 5.
4. Line 020 – the total amount of income that is not taxed. If there are any, move from line 120 of Appendix 4.
5. Line 030. Line 010 – 020.
6. Line 040 – deduction amount. Add the rows of Appendix 7: 120, 130, 150 and 160.
7. Line 050. These are losses on transactions with securities (Appendix 8 line 040 + 050). If there were no such operations, set it to 0.
8. Line 051. Income from participation in foreign companies. Move application 2 from line 070 or set it to 0.
9. Line 060. Tax base. It is calculated as follows: lines 030 + 051 – 040 – 050. If the value is negative or zero, put 0.
10. Line 070. We count 060*13.
11. Line 080. Move line 080 of application 1.
12. Up to line 150, indicate taxes paid in different cases. If there were none, we put 0 everywhere.
13. Line 160. The amount that will be returned to you. We count using the formula: lines 080 + 090 + 100 + 110 + 120 + 130 – 070.

Annex 1

In the application you need to indicate the income that you received during the reporting period from Russian employers.
If you received income from foreign companies, you need to fill out Appendix 2. If there are several sources of income (for example, you changed jobs), fill out a separate application for each. To complete the application, you will need a certificate of income from your place of work in form 2-NDFL. The TIN, KPP, OKTMO of the employer are indicated in this certificate. What you need to fill out:

1. Line 010. Tax rate. For individuals 13%, unless otherwise provided by the tax code.
2. Line 020. The income code can be viewed here:. If you are contributing income under an employment contract (official employment), enter code 07.
3. Line 030. TIN of the organization that pays your salary.
4. Line 040. Employer checkpoint.
5. Line 050. Code according to OKTMO employer from certificate 2-NDFL.
6. Line 060. Name of organization.
7. Line 070. Amount of income for the year.
8. Line 080. Amount of tax withheld for the year.

How to calculate your tax refund

To calculate what the budget reimbursement will be, you don’t need any special mathematical knowledge. The calculation is based on 2 main restrictions:

1. For the year they return an amount of 13% of the tax declared to the Federal Tax Service.
2. The total amount of compensation does not exceed 13% of the cost of housing or 3 million rubles, i.e. no more than 390 thousand rubles.

When filing a return from year to year, the amount of interest will decrease as the debt is paid off, and with it, the amount of deduction available to the borrower will also decrease.

Appendix 7

This is a property deduction calculation.
If you purchased several residential properties, then for each property you need to fill out a separate application. Then lines 100 – 180 are filled in only on the last sheet. Fill in the lines:

1. Line 010. Property code. 01 – house, 02 – apartment, 03 – room. Full list here: .
2. Line 020. Taxpayer attribute code, see here: . Owners indicate code 01.
3. Line 030. Filled in if code 1 or 7 is indicated in line 010 (house or house with a plot). We put 1 for the construction of a new house and 2 for the purchase of a finished one.
4. Line 031 and 032. In line 031, indicate which of the number codes listed on the form is known to you. On line 032 write the number itself.
5. Line 033. Do not fill out this line if you wrote down the object number in line 032. If there is no number, write down the location of the object.
6. Line 040. Date of execution of the act of acceptance/transfer of the apartment, if new construction.
7. Line 050. Date of registration of ownership of a house or apartment, if purchased under a sales contract.
8. Line 060. If you are filing a deduction for a land plot, indicate the date of registration of ownership of this plot.
9. Line 070. If the property is shared, indicate the share in ownership. If you are one owner, enter the fraction 1/1.
10. Line 080: The amount you paid for the property under the contract, up to the maximum deduction you are entitled to. This value is equal to 2 million rubles. For example, if an apartment costs 2.5 million rubles, indicate the maximum allowable 2 million rubles. If the apartment costs 1.2 million rubles, write the amount under the contract - 1.2 million rubles.
11. Line 090. If the property was purchased with a mortgage, indicate here the amount of interest paid, but not more than the maximum allowable deduction for interest (3 million rubles).
12. Line 100. Amount of previously used tax deduction.
13. Line 110. The amount of the previously used tax deduction for interest.
14. Line 120. The amount of the deduction that your employer provided to you based on the notice from the Federal Tax Service. To be completed if you contacted the tax office to receive payment through your employer.
15. Line 130. Interest deduction amount if you applied for payment through your employer.
16. Line 140. Calculation of the tax base minus deductions already provided. We calculate using the formula: value of line 110 – line 150 of application 3 – 060 of application 3 – 120 of application 4 – 070, 181, 200 and 210 of application 5 – 160 of application 6 – 120 and 130 of application 7 – 040, 052, 060, 070 of application 8 .
17. Line 150. The amount of property deduction that will be used in the current year. Must not exceed line value 140.
18. Line 160. The amount of interest deduction that will be used in the current year. Should not exceed the difference between lines 140 and 150.
19. Line 170. The deduction amount that will carry over to the next year. We count using the formula: line 080 – lines 100, 120 and 150.
20. Line 180. The amount of the interest deduction that will carry over to the next year.

Fill out the declaration calmly and carefully, avoiding mistakes.