Correctly draw up a declaration of 3 personal income tax. The procedure for filling out income tax returns (3-personal income tax) to receive a tax deduction for training
How to fill in deductions in the 3-NDFL declaration? This article, as well as a selection of materials from our site, will help answer this question. Filling in tax deductions in 3-personal income tax takes place according to special algorithms, taking into account the conditions established by the Tax Code of the Russian Federation for their application. Consider the algorithm for filling out the 3-NDFL declaration for deductions.
What are tax deductions in the 3-NDFL declaration, why are they needed and who can claim them
Under the tax deduction for the purposes of filling out 3-personal income tax, it is customary to understand the reduction in the income received by an individual or individual entrepreneur, from which income tax is paid. The same term refers to the return of previously paid personal income tax in situations provided for by the Tax Code of the Russian Federation (in connection with the purchase of property, expenses for training, treatment, etc.).
A person can receive a tax deduction if:
- is a citizen of the Russian Federation;
- has taxable personal income tax (13%) income.
Deductions allow you to reduce the tax burden on an individual (reduce income tax payable or return part of the previously paid personal income tax).
The tax code provides for 5 types of deductions:
- standard (Article 218 of the Tax Code of the Russian Federation);
- property (Article 220 of the Tax Code of the Russian Federation);
- social (Article 219 of the Tax Code of the Russian Federation);
- professional (Article 221 of the Tax Code of the Russian Federation);
- associated with the transfer of losses from transactions of individuals with securities (Article 220.1 of the Tax Code of the Russian Federation).
For current changes in the legislation on tax deductions for personal income tax, see the heading of the same name "Tax deductions for personal income tax in 2018-2019"
Each deduction has its own characteristics and can only be applied subject to the conditions specified in the Tax Code of the Russian Federation. Next, we will tell you how to fill out certain types of deductions in the 3-NDFL declaration.
NOTE! The declaration for 2018 must be submitted in a new form from the order of the Federal Tax Service dated 03.10.2018 No. ММВ-7-11 / [email protected] You can download the form.
How to fill out standard deductions in 3-personal income tax
Standard tax deductions are provided to certain categories of individuals (“Chernobyl survivors”, disabled since childhood, parents and caregivers, depending on the number of children, etc.).
Learn more about standard deductions.
In 3-NDFL, information on standard deductions is given from the data of the 2-NDFL certificate and is necessary for the correct calculation of the amount of personal income tax (its refundable part or paid to the budget).
Filling in information in 3-personal income tax on standard tax deductions will be considered using an example.
Example 1
Stepanov Ivan Andreevich bought an apartment in 2018 and decided to return part of the personal income tax. To do this, he filled out 3-personal income tax using the Declaration 2018 program posted on the website of the Federal Tax Service.
To enter information into 3-NDFL after filling in the initial data (on the type of declaration, IFTS code, personal data and other mandatory information), in the “Deductions” section, Stepanov I. A. ticked the following fields:
- “provide standard deductions”;
- “there are neither 104 nor 105 deductions” (which means that Stepanov I. A. has no right to a deduction of 500 or 3,000 rubles per month, provided to the categories of persons specified in paragraph 1 of article 218 of the Tax Code of the Russian Federation);
- “The number of children per year did not change and amounted to” - Stepanov I.A. chose the number “1” from the list, which means that he has an only child.
For the opinion of the Ministry of Finance on “children's” deductions, see the message “Child from first marriage + spouse’s child + common: how many deductions are due to an employee?” .
What the “Deductions” section looks like after filling out, see the figure:
In order for the program to calculate the amount of standard deductions and generate the necessary sheets in 3-personal income tax, Stepanov filled out another section - “Income received in the Russian Federation” - as follows:
As a result of filling in these sections in the declaration, the program generated Appendix 5with information on the total amount of standard tax deductions provided to Stepanov I.A. at his place of work. The program calculated the total amount of deductions taking into account the income limit established by the Tax Code of the Russian Federation, within which standard "children's" deductions are provided.
Fragment of the completed application 5for information on the total amount of standard deductions and the number of months they are granted, see below:
Explanation of information in appendix 5:
- deductions for 1 child in the amount of 7,000 rubles. (1,400 rubles/month × 5 months);
- deductions provided for 5 months. - the period from January to May 2018 (until the cumulative income since the beginning of the year has not exceeded 350,000 rubles).
The article will tell about the nuances of registration of 3-personal income tax "Sample of filling out a tax return 3-NDFL" .
Reflection of social deductions in 3-personal income tax (together with standard deductions)
The Tax Code of the Russian Federation provides for 5 types of social tax deductions (see diagram):
Let's change the conditions of the example (while maintaining the data entered into the program on income and standard deductions) described in the previous section to clarify the rules for filling out social deductions in 3-personal income tax.
Example 2
Stepanov I.A. paid for his advanced training courses in 2018 in the amount of 45,000 rubles. In the 3-NDFL declaration, he declared his right to a personal income tax refund in the amount of 5,850 rubles. (45,000 rubles × 13%).
To reflect the social deduction in 3-personal income tax, Stepanov I.A. filled out the “Deductions” section in the following order:
- checked the box "Give social tax deductions";
- in the subsection "Amounts spent on their education" indicated the amount of 45,000 rubles;
- left the rest of the fields blank.
After entering the data, the completed section "Deductions" in the program began to look like this:
Devoted to social and standard deductions, Appendix 5 of the 3-NDFL declaration began to look like this (reflecting the amount of standard and tax deductions):
See the article for new tax deduction codes "Tax deduction codes for personal income tax - table for 2018 - 2019" .
The nuances of using the right to deduct (year of use, deductions for previous years, where 3-personal income tax is submitted with deductions)
An individual wishing to use his right to a deduction must take into account that:
1. For 2018, 3-personal income tax is submitted in the form approved by order of the Federal Tax Service dated 03.10.2018 No. ММВ-7-11 / [email protected] You can download the form.
2. The year in which the deduction began to be used is the year for which personal income tax was first returned.
3. The need for deductions for previous years may arise if an individual returns personal income tax for several years (for example, when buying housing in installments) or an individual learns about his right to a deduction later than the period for obtaining the right to it.
Cm. "Tax deduction when buying an apartment on a mortgage (nuances)" .
4. Separate tax deductions can be obtained both from the tax office and from your employer. In the first case, 3-personal income tax must be submitted to the inspection at the place of residence.
Results
The tax deduction in the 3-NDFL declaration is reflected if the taxpayer has income taxed at a rate of 13% and he belongs to the categories of persons specified in the Tax Code of the Russian Federation who are entitled to receive the deduction.
Deductions in 3-personal income tax are reflected on special sheets depending on the type (standard, social, property, etc.). The program posted on the website of the Federal Tax Service, which detects errors and calculates the tax to be returned or paid, will help to fill out the declaration without errors.
Surely those who have at least once drawn up documents for receipt know how tedious and long it is to sit in line at the tax office. But especially for those who save their time, the website of the Federal Tax Service provides for the possibility of submitting a declaration online. That is, in addition to the main methods of submitting documentation to the tax office (in person or by mail), there is another method - submitting a 3-NDFL declaration through the taxpayer's personal account (LCN). How to submit documents to the IFTS using this method will be discussed in detail in this article.
1. The first thing to do is to register your personal account. Unfortunately, one cannot do without the help of the tax authorities, because it is the tax inspector who, on the basis of your passport and TIN, will enter the data into the system. After that, you will be given a username and password, with which you can enter the LKN.
Important! Within a month, do not forget to change the password issued by the IFTS to your own.
2. The second step will be directly entering your personal account. To do this, go to the official website of the Federal Tax Service www.nalog.ru, find the section "Individuals", click "Enter your personal account".
In the window that appears, enter the login and password that the tax inspector issued. So that a person does not forget about changing the password, the system itself will offer to change it as soon as you log in to the system.
3. When the password is changed, the screen will display information regarding the property of the taxpayer, as well as data on the amounts of accrued and paid taxes, on the amounts of debt / overpayment. However, you will not be able to submit a declaration through the LNC if you do not have an electronic digital signature. To get it in your personal account, at the top right, click the "Profile" button.
Now you need to select "Obtain a certificate of the electronic signature verification key".
A window will appear in which you will need to select the location for storing the electronic signature, put a tick in front of the second option - "The electronic signature key is stored in the secure system of the Federal Tax Service of Russia."
Then information with your data will appear: SNILS, TIN, full name, etc. You need to check the correctness of their filling, then in the columns "Password to access the certificate" and "Password repeat" you need to enter your password. Now click "Confirm the data and send a request for a certificate."
Most often, a request to create an electronic signature is processed quite quickly. However, if the server is heavily loaded, the response time to a request can be increased up to a day. You will be notified by a message that the EDS has been created.
Filling out the declaration in the personal account of the taxpayer
Let's take a closer look at the first method. To fill out a declaration in your personal account, you need to find the section "Income Tax" and select "3-NDFL".
A window will appear in which you need to click on the "Fill in a new declaration" button.
We proceed directly to filling out the declaration itself. The first line is “Adjustment number”, when filling out the declaration for the first time, we put 0. The fields marked with an “*” are mandatory. This means that without entering this data, the system will not allow you to proceed to the next step in the formation of the declaration.
So, the required columns are:
- "Category of the taxpayer" - select "Other individual"
- "Surname and name"
- the column "Patronymic" is filled in if it is available.
Next comes the TIN column, it is mandatory to fill in for those persons who have income from entrepreneurial activities. In other cases, the value of this line is entered as desired. However, if you have entered your TIN, this simplifies the further filling out of the declaration, because in this case you can not fill in the date and place of birth, information about citizenship and passport data.
The next column, which you can’t do without filling out, is “Address in the Russian Federation”, to fill it in, click on the button. A window will appear, in which we enter data in the fields marked with an asterisk.
A window will appear, in which we enter data in the fields marked with an asterisk.
After the address is filled in, click the "Next" button at the bottom of the page and proceed to the next item in filling out the declaration, which reflects the declarant's income.
Select the item "Income taxable at a rate of 13%" and click the "Add income" button.
We adhere to the same principle as before - first of all, fill in the fields with an asterisk.
After all the income data has been entered, you can click the "Next" button and proceed to fill in the information about the deductions.
How data will be entered in this section largely depends on what kind of deduction the declarant claims - standard, social or property.
Suppose that a citizen fills out a declaration in order to receive a deduction for treatment. In this case, he must select the "Social tax deductions" tab, click on the "Grant social tax deductions" button and enter the amount of medical expenses in the "Treatment costs" line and click "Next".
In principle, “Deductions” is the last section when filling out the 3-NDFL declaration in your personal account. Next, click on the "Generate a file for sending" button, the declaration is ready.
We put an electronic signature and send the document.
Uploading the finished declaration to your personal account
If you have previously generated your declaration using any programs (it is best to use the Declaration program posted on the official website of the Federal Tax Service for this purpose), then it can also be uploaded to your personal account. At the same time, it is important to know that the document must have a certain format - .hml, so keep this in mind when saving your declaration on a computer.
So, in order to download the finished declaration, we find the tab "Income Tax FL" and select "3-NDFL".
In the list that appears, click on the first item "Fill / send the declaration online."
Only now you need to select the item “Send the generated declaration”.
We select the year for which the declaration is filled out, and then click on the "Choose file" button.
Upload the declaration file and click OK. Now you can create a file to send.
Everything, the declaration is loaded into the system, you can sign it with an electronic signature and send it to the tax office.
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personal income tax for 2018, paid at the place of registration of the taxpayer. On time no later than July 15, 2019.
Note: Issued in accordance with the law of 25.07.2002. No. 115-FZ "On the legal status of foreign citizens in the Russian Federation".
Income received by tax residents of the Russian Federation from the sale of:
- residential buildings,
- apartments,
- rooms,
including privatized living quarters,
- garden houses,
- land plots
And shares in said property. owned by the taxpayer three years or more. And also when selling other property that was owned by the taxpayer for three years or more.
3 . From income received by tax residents of the Russian Federation. (with the exception of Russian military personnel serving abroad). From sources located outside the Russian Federation.
4 . From other income, upon receipt of which personal income tax was not withheld by tax agents.
5 . With winnings paid by the organizers of lotteries, sweepstakes. And other risk-based games (including using slot machines).
6 . From remuneration paid to heirs(successors) of authors of works of science, literature, art. As well as authors of inventions, utility models and industrial designs.
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7 . From income received from individuals who are not individual entrepreneurs, in the order of donation:
- real estate,
- Vehicle,
- shares,
- share,
- shares
The exception is income not subject to taxation in accordance with clause 18.1. Received as a gift of the above property. If the donor and the donee are family members, close relatives in accordance with the Family Code. Spouses, parents, children, including adoptive parents and adopted children. Grandfather, grandmother, grandchildren, full and half-blooded (having a common father or mother) brothers and sisters).
Note: Letter of the Federal Tax Service of Russia dated 10.07.2012. №ED-4-3/ [email protected]
8 . From income in the form of a cash equivalent: real estate, securities transferred to replenish the target capital of non-profit organizations in the manner established by the Federal Law of December 30, 2006. No. 275-FZ, with the exception of cases provided for in paragraph 3, clause 52:
In the event that on the date of transfer of real estate it was owned by the taxpayer-donor for three or more years. Then, when the monetary equivalent of such property is returned, the income received by the donor in full is exempted from taxation.
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The procedure for filling out a tax return 3-NDFL 2019
Declaration 3-NDFL can be printed on a printer. Or fill in by hand using blue or black ink. The presence of various blots and corrections in the Declaration is not allowed.
The form of the personal income tax declaration for 2018 has changed
Therefore, IP on OSNO, as well as citizens who either need to report to the tax authorities about their last year's income. Or you want to declare your right to a tax deduction, you must submit a declaration in a new form.
Note: and the procedure for filling out 3-NDFL, see Order of the Federal Tax Service of Russia dated 03.10.2018 No. ММВ-7-11 / [email protected]. Effective from January 1, 2019
How to fill
Fill out the declaration in the form 3-NDFL according to the rules common to all tax returns. Included in the declaration be sure to include:
- title page;
- section 1;
- section 2.
Include other applications and calculations in the declaration as necessary. That is, only when there are income and expenses that are reflected in these applications and calculations, or the right to tax deductions. This is stated in paragraph 2.1 of the Procedure approved by Order of the Federal Tax Service No. ММВ-7-11/569 dated 03.10.2018.
For printing on paper, the declaration can be drawn up without framing the cells and dashes. Fill in the characters in Courier New font, 16–18 points high (clause 1.13.2 of the Procedure, approved by order of the Federal Tax Service dated 03.10.2018 No. ММВ-7-11/569).
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Examples of filling out a 3-NDFL declaration for 2018
See an EXAMPLE of an IP declaration on OSNO in .PDF format for 2018
COMPLETE DECLARATION 3-NDFL 2018 online
Samples of declarations 3-NDFL for 2018
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(from 10.02.2018 to 01.01.2019)
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When selling any movable property, such as a car or an apartment
Samples of declarations 3-NDFL for 2017 (old, before 02/10/2018)
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For a tax refund when buying a home
For tax refunds on home purchases and mortgages
For a tax refund on tuition fees
For a tax refund on medical expenses
For a tax refund when receiving a standard tax deduction
When selling any movable property. For example, cars or apartments
Sample declarations 3-NDFL for 2016
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For a tax refund when buying a home
For tax refunds on home purchases and mortgages
For a tax refund on tuition fees
For a tax refund on medical expenses
For a tax refund when receiving a standard tax deduction
Samples of declarations 3-NDFL for 2015
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For a tax refund when buying a home
For tax refunds on home purchases and mortgages
For a tax refund on tuition fees
For a tax refund on medical expenses
For a tax refund when receiving a standard tax deduction
When selling property, such as a car or apartment
Sample declarations 3-NDFL for 2014
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For a tax refund when buying a home
For tax refunds on home purchases and mortgages
For a tax refund on tuition fees
For a tax refund on medical expenses
For a tax refund when receiving a standard tax deduction
When selling property, such as a car or apartment
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Instructions for preparing a 3-NDFL declaration for submission to the tax office
To do this, in the section Declaration 3-NDFL" / "Fill online".
1. You will only need to answer simple clear questions and tips. Which you will see on the screen, instead of the confusing questions of the form.
2. The program will select the sheets needed for your situation.
3. The program will calculate totals and put down the codes.
Please remember to do the following before submitting your declaration.
1. Fasten the sheets. It is necessary to fasten the sheets in such a way that the paper clips do not go into the fields with information, bar codes, and the like.
2. Attach documents. In case they are. For example, documents confirming the right to a tax deduction. What documents must be attached for the deduction can be found on the Ndflka.Ru website in the "Useful" / "Documents for the deduction" section.
3. Sign each sheet and enter the date in numbers in the format "DD.MM.YYYY" at the bottom of each sheet. Please note that the signature and date must also be put down on the first sheet. But in places that differ from other sheets, that is, above the inscription "Name of the document confirming the authority of the representative" (in the lower left part of the sheet).
4. Indicate the number of sheets on the first sheet. On which the documents attached to the declaration, in the field "pages with the attachment of supporting documents or their copies on ___ sheets". This is a three-digit field above a horizontal line that runs through the entire sheet. In three-digit format, for example, "015". If there are no documents, put a dash through all three cells of this field.
Download a blank tax return form 3-NDFL and the procedure for filling out
1. In xls format (Excel)
- 2018 (.xls, 267 Kb), valid from 01-01-2019
- , 498 Kb, valid from 19-02-2018
- , 473 Kb
Before moving on to step-by-step instructions for filling out 3-NDFL, we will consider the key requirements for this form of tax reporting. We will determine who, when and how should report to the Federal Tax Service.
Who needs to submit
Who must submit a 3-personal income tax return:
- Private traders and individual entrepreneurs, that is, those citizens who do business on their own or carry out private practice.
- Citizens recognized as tax residents in the reporting period and who received income outside the Russian Federation. That is, these are those individuals who have stayed on the territory of Russia for at least 183 days a year.
- Persons who sold real estate, land or vehicles in the reporting period.
- Citizens who have received income in the form of lottery winnings, valuable gifts and other receipts that exceed the maximum allowable limit established for these types of receipts.
- Persons who received income in the reporting period under work contracts or civil law contracts.
- Individuals claiming tax deductions (property, professional, social or medical).
Where to take 3-personal income tax
The tax return should be submitted to the territorial office of the Federal Tax Service at the place of registration, permanent or temporary. The income statement can be submitted to the Federal Tax Service in person, by mail or fill out a document online. For example, if you need help filling out the 3-NDFL declaration, you can contact the Federal Tax Service or prepare a report online using special tips. Read on to learn how to fill out a 3-NDFL report online.
When to hand over 3-personal income tax
The deadline for filing a personal income tax return for 2019 is April 30, 2019. Transfers are not provided in this case. Recall that in 2018 the deadline for filing fell on a day off, and the declaration for the previous year had to be submitted no later than 05/03/2018.
Where can I get the tax return form 3-NDFL
For reporting to the Federal Tax Service, use the unified tax return form KND 1151020, approved by Order of the Federal Tax Service of Russia dated 03.10.2018 No. ММВ-7-11 / [email protected] The same Order establishes the procedure for filling out 3-NDFL.
From 01/01/2019, a new structure of the 3-NDFL form is in effect. The changes should be applied when reporting for the previous year, 2018. If you fill out the old form for income received in 2018, representatives of the Federal Tax Service simply will not accept it.
How to fill out 3-personal income tax in 2019
Before you start preparing a tax return, read the basic requirements and instructions for filling out 3-NDFL:
- Fill in the cells from left to right in blue or black ink, or using printing or computer technology.
- In the empty fields of the tax return, put dashes. If there is no indicator value, dashes should be placed in each cell of the indicator field.
- Indicate the amounts of income and expenses in rubles and kopecks, with the exception of personal income tax amounts.
- Specify tax amounts strictly in rubles, apply the rounding rule: up to 50 kopecks - we discard, more - we round up to the full ruble.
- Cash received in foreign currency, as well as expenses incurred, should be reflected in rubles. Recalculate the amounts in foreign currency at the rate of the Central Bank of the Russian Federation on the date of receiving the currency or making expenses.
So, we go directly to the algorithm of how to fill out a 3-personal income tax return.
Step 1. Fill out the title page 3-NDFL
We start the sample filling 3-NDFL 2019 with a header. Here we prescribe the TIN, indicate the number of the adjustment, the tax period, the IFTS code. If the ND is submitted to the inspection for the first time, then in the field "Adjustment number" we put down 000, if it is submitted again, then indicate the number of the adjustment, taking into account the chronological order.
Information about the taxpayer - an individual. Fill in the country code. According to the all-Russian classifier of countries of the world, Russia was assigned code 643. If a person does not have citizenship, enter 999.
- For individual entrepreneurs - 720.
- For a person in private practice, such as notaries, the code is 730.
- For lawyers, put 740.
- For individuals, enter 760.
- For farmers - 770.
Enter information about the identity document. Fill in the code for the type of document, taking into account Appendix No. 2 to the procedure for how to correctly fill out 3-NDFL (the same Order of the Federal Tax Service).
Then put down the status of the taxpayer, write down the contact phone number.
Calculate and record the number of completed pages of the tax return, then sign the cover page and enter the date. If filling is carried out in electronic format, an electronic key is required - a digital signature.
Step 2. Fill out sheets 3-personal income tax
Next, we move on to filling out the tax return sheets. Please note that the new KND 1151020 report consists of 13 sheets. The updated form was significantly reduced, previously there were more than 19 sheets in the declaration.
The title of the ND pages has also been changed. Instead of the letter and number designation of the sheet, sections and applications have been introduced. Now there are only two sections and 8 appendices in the ND. Standard, social and investment deductions are combined in Appendix No. 5. Professional deductions are now reflected in Appendix No. 3 along with income from entrepreneurial, lawyer and private activities.
There is no need to complete all sheets. Indicate information only in those tax return sheets that are necessary to reflect the income received, expenses incurred and tax deductions that are due to an individual in the reporting period.
The title page, section No. 1 and section No. 2 are mandatory, regardless of the reasons for compiling a fiscal report.
The rest of the composition of the completed pages varies. For example, in order to receive a deduction for the purchase of housing, in addition to the title page and sections No. 1 and No. 2, you will have to fill out Appendix No. 1 and Appendix No. 7. And when selling real estate, Appendixes No. 1 and No. 6 are filled out.
To apply for a social deduction for tuition, fill out the title page, sections No. 1 and No. 2, as well as Annexes No. 1 and No. 5.
A visual example of filling out 3-NDFL
We will analyze a sample of filling out a 3-NDFL declaration using a specific example.
Sergeev S.S. in 2018, he received an income of 360,000 rubles (30,000 per month). The employer withheld 46,800 rubles from his income.
Sergeev is entitled to social deductions for treatment in the amount of 120,000 rubles. To be returned from the budget - 15,600 rubles. Below you can see how to fill out all the sheets of the 3-personal income tax return for this example.
Filling out online
We offer a step-by-step algorithm on how to fill out a 3-NDFL declaration on the official website of the Federal Tax Service through the taxpayer's personal account.
To compile a report online, you will need to register on the IFTS website, enter your personal account, and also issue an electronic digital signature certificate. Operations will not take long.
You can use your account from the single portal "Gosuslugi" - this will greatly facilitate the registration procedure and reduce the time to fill out 3-personal income tax online for free.
So, step-by-step instructions, or an example of filling out 3-personal income tax online:
- Log in to the taxpayer's personal account using your login. Enter password. Go to the ND compilation section, as shown in the pictures.
- There are only seven stages from preparation to sending the ND. Most of the information will be filled in automatically. Check the data. If you have any questions, use the hints: hover over the question mark on the right side of the field.
- Check taxpayer information.
- Complete the Income section. Please note that at this stage, filling in information from the 2-NDFL certificate is available. The data becomes available only after the submission of this report by the employer.
- Enter information about applicable tax deductions. Use system prompts. Attach scans of supporting documents.
- Final section. Check the totals. If everything is correct, you can generate a file for sending, sign it with an electronic signature and send it to the Federal Tax Service.
In recent years, the 3-NDFL form has been amended several times, but it is important to know that when filling out the declaration, it is necessary use the form valid in the calendar year for which you are completing the declaration.
On this page you can download 3-NDFL declaration forms for all recent years for free. Each sheet in the file has a separate declaration page. You only need to complete the pages that are relevant to your situation.
You can print out the form and fill it out by hand, or use our online 3-personal income tax return filing program. The program is built on the basis of simple questions (does not require special knowledge), and the filling process takes only 15-20 minutes.
Declaration form 3-NDFL for 2017
The tax return form for 2017 was adopted by order of the Federal Tax Service of Russia dated October 25, 2017 No. ММВ-7-4/ [email protected] The new form is almost the same as last year's declaration (several minor changes have been made).
Declaration form 3-NDFL for 2016
The tax return form for 2016 was adopted by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/ [email protected] The new form is practically the same as last year's declaration (with only a few minor changes).
Declaration form 3-NDFL for 2015
The declaration form for 2015 was adopted by order of the Federal Tax Service of Russia dated November 25, 2015 N ММВ-7-11 / [email protected] The new form is practically the same as the declaration for 2014 (only minor changes were made to it).
Declaration form 3-NDFL for 2014
The declaration form for 2014 was adopted by the Federal Tax Service of Russia No. ММВ-7-11 / [email protected] dated December 24, 2014 and will come into force on February 14, 2015. The declaration has been seriously revised compared to the previous form (the order of sheets and sections has changed, their names have changed, and changes have been made to the structure of a number of sections).
Declaration form 3-NDFL for 2013
The declaration form for 2013 was adopted by the Order of the Federal Tax Service of Russia dated November 14, 2013 N ММВ-7-3 / [email protected] The only difference between the declaration for 2013 and the previous form is the replacement of OKATO codes with OKTMO codes.
Declaration form 3-NDFL for 2012/2011
For declarations for 2011 and 2012, a single form is used, adopted by order of the Federal Tax Service of Russia dated November 10, 2011 N ММВ-7-3 / [email protected]"On approval of the tax return form for personal income tax (form 3-NDFL), the procedure for filling it out and the format of the tax return for personal income tax (form 3-NDFL)". The main changes to the declaration were aimed at simplifying the filling process for taxpayers.
Declaration form 3-NDFL for 2010
The declaration form 3-NDFL for 2010 was adopted by the Order of the Federal Tax Service of Russia dated November 25, 2010 No. MMV-7-3 / [email protected]"On approval of the tax return form for personal income tax (form 3-NDFL), the procedure for filling it out and the format of the tax return for personal income tax (form 3-NDFL)".