Declaration form 3 personal income tax for the year. How to apply for a tax deduction
Declaration 3-NDFL for 2013 is a document submitted by an individual to the tax authority for the purpose of reporting income received in 2013 or refunding taxes paid in the same year. The document form is unified, approved by the Federal Tax Service in accordance with current legislation and is Appendix No. 1 to the order of the Federal Tax Service dated November 10, 2001. Personal income tax (NDFL) must be paid on all types of income received both from residents of the Russian Federation, Tatars and non-residents in cash or in kind. The 2013 form 3-NDFL differs from the 2012 and 2011 forms. The changes that the form has undergone, in comparison with the forms of previous years, consist in the transition to using the OKTMO code instead of the OKATO code.
Payers of personal income tax. Refund of previously paid tax
As a rule, individuals receive income in the form of wages, the taxpayers of which are tax agents - employers. However, there are cases when an individual receives other types of income (for example, the sale of property) that must be taxed. Individuals who independently submit a declaration to the tax authorities are:
- individual entrepreneurs;
- persons engaged in private practice (lawyers, notaries, arbitration managers, etc.);
- individuals who in the reporting period received income from (Article 228 of the Tax Code of the Russian Federation):
- property sales;
- winnings;
- according to civil law agreements (for example, from renting out an apartment);
- in the form of remuneration paid as heirs (successors) of authors, scientists, artists, etc.;
- income received in kind as a gift;
- income that was not taken into account by the tax agent.
Cases that are the basis for the return of previously paid tax to an individual are provided for in Art. 218-221 Tax Code of the Russian Federation. An individual has the right to return the money paid if he:
- during the reporting period paid for education or treatment of yourself or your children (social tax deduction);
- purchased or built housing (property tax deduction);
- paid an amount of 1400 rubles. for each child (standard tax deduction);
- additionally contributed funds to the funded part of the pension.
The Tax Code provides for five tax rates at which the income of individuals is taxed: 9%, 13%, 15%, 30%, 35%. The 13% rate is the main one, at which, basically, the wages of an individual are taxed, as well as income received from activities under civil law contracts, income from the sale of property, as well as some other types of income. Persons whose income is taxed at this rate have the right to a refund of previously paid tax amounts.
Methods for filing a 3-NDFL declaration for 2013
To submit a declaration to the tax authority, you can use several methods:
- use the form and instructions for filling out the document;
- use a special computer program “Declaration 2013”;
- use the online service for a fee. The advantage of this method is that if an individual has problems filling it out, specialists will tell you exactly how to fill out the document;
- use the taxpayer’s personal account and check tax debts.
Deadlines for filing a tax return and paying taxes
According to the general rule, the 2013 3-NDFL declaration is submitted by the taxpayer at the place of residence before April 30, 2014. The exception is cases of income received by an individual specified in Article 228 of the Tax Code. Thus, if the mentioned payments were stopped before the end of the tax period, then the individual is obliged to submit a declaration within five days from the date of their termination. If this type of income was received by a foreign citizen who, after completing the activity generating this income, plans to leave the Russian Federation, the declaration must be submitted by him no later than one calendar month before the date of departure.
Payment of the tax must be made no later than June 15, 2014. Tax on income that the taxpayer received from payments from which it was not withheld by the tax agent must be paid in equal installments in two payments. The first payment is made no later than 30 calendar days from the date of delivery of the tax payment notice, and the second payment is made no later than 30 calendar days from the moment the first payment was made. If the tax has been additionally assessed, its payment is made no later than 15 calendar days from the date of filing the declaration.
The 3-NDFL declaration for 2013 will need to be submitted in 2014. The 3-NDFL declaration for 2013 has been amended relative to the 2012 form. They mainly concern the replacement of the OKATO code with the OKTMO code.
Download form 3-NDFL 2013 (for filing in 2014) in PDF format
Download form 3-NDFL 2013 (for filing in 2014) in Excel format
The above 3-NDFL tax return form templates in TIF and PDF formats can be easily viewed and printed, however, they can only be filled out manually after printing them. For those who would like to first fill out the 3-NDFL form and print it already completed, you can use the 3-NDFL tax return form in Excel format. This file (file 3-ndfl.xls ~0.7 Mb) 3-NDFL 2013 in Excel format can be downloaded from our website using the link on the right.
How to quickly visually distinguish form 3-NDFL 2013 from form 3-NDFL 2012-2011?
Form 3-NDFL 2013 has not undergone significant changes, as was the case in 2010, when a number of sheets were excluded compared to the previous year. Changes in the 3-NDFL form 2013 compared to the 2012-2011 form mainly concern the transition to using the OKTMO code instead of the OKATO code.
By this key difference, you can easily distinguish the 2013 3-NDFL declaration form from any form of previous years, just look at the title page. Before the 2013 form, the OKTMO code was not used in 3-NDFL declarations.
The introduction of the OKTMO code affected not only the title page, but also, for example, Section 6 or the OKTMO code can be found in the new form 3-NDFL on Sheet A and some others. However, naturally, it is easier to distinguish the new 3-NDFL declaration form using this code if you look at the title page. The barcodes of declaration sheets have also changed. No other changes were made to the composition of the indicators. The number of sheets has not changed compared to the previous 3-NDFL form.
Download the form (form)
tax return in form 3-NDFL
In this section you can download the 3-NDFL tax return form (form) for 2018, 2017, 2016 and previous years for free, and fill it out yourself.
The 3-NDFL tax return consists of a large number of pages and therefore is a rather complex document, which is difficult for an unprepared person to understand when filling out.
If you fill out the 3-NDFL declaration incorrectly, at best you will waste time on a second trip to the tax office to correct errors in your 3-NDFL declaration, and in the worst case, you will not be able to take advantage of the tax deduction due to you.
You can get acquainted with the list of documents that I need to fill out the 3-NDFL tax return for you.
FORMS (FORMS) OF 3-NDFL DECLARATIONS (DOWNLOAD)
Declaration 3-NDFL for 2018 in PDF (download free form) Adobe Reader.
Declaration 3-NDFL for 2018 in TIFF (download free form)
Declaration 3-NDFL for 2017 in PDF (download free form) available for filling in the program Adobe Reader.
Declaration 3-NDFL for 2017 in TIFF (download free form)
Declaration 3-NDFL for 2016 in PDF (download free form) available for filling in the program Adobe Reader.
Declaration 3-NDFL for 2016 in TIFF (download free form)
REFERENCE.
To open a multi-page TIFF file (tiff format), you can use the free STDU Viewer program.
Requirements: operating system: Windows XP, Windows Vista, Windows 7/8. Size: 2.40 Mb
You can download the STDU Viewer program for free
Get acquainted with the procedure for filling out 3-NDFL declarations for 2018, 2017, 2016. and for previous years can be found in the section Filling procedure .
GENERAL REQUIREMENTS FOR COMPLETING THE 3-NDFL DECLARATION
The 3-NDFL declaration is filled out by hand or printed on a printer using blue or black ink. Double-sided printing of 3-NDFL on paper is not allowed
The declaration can be prepared using software that provides, when printing the 3-NDFL declaration, a two-dimensional bar code is displayed on the pages of the declaration
Corrections to the 3-NDFL declaration are not allowed.
all cost indicators are indicated in the declaration in rubles and kopecks, with the exception of amounts of income from sources outside the territory of the Russian Federation, before they are converted into the currency of the Russian Federation
Personal income tax amounts are indicated in full rubles. Indicator values less than 50 kopecks are discarded, and amounts of 50 kopecks or more are rounded up to the full ruble
At the top of each completed page of the 3-NDFL tax return, the taxpayer identification number, as well as the surname and initials in capital letters, are indicated
a copy of the document confirming the authority of the legal or authorized representative of the taxpayer to sign the declaration must be attached to the 3-NDFL tax return
The taxpayer or his representative has the right to draw up a register of documents attached to the 3-NDFL, confirming the information specified in the declaration, and attach it to the 3-NDFL declaration.
WAYS TO SUBMIT A 3-NDFL DECLARATION
Declaration 3-NDFL can be submitted to the tax office in person. In this case, the 3-NDFL declaration is printed in two copies, you hand over one copy to the tax inspector, and the second copy with a mark from the tax office will remain with you to confirm that you have submitted the 3-NDFL declaration
Send the 3-NDFL declaration and the documents attached to it by mail. Declaration 3-NDFL is sent with a list of attachments
The declaration can be sent to the tax office and via the Internet in electronic form, but to do this you must sign the 3-NDFL tax return with your electronic signature
You have questions? Call, consultation is free!
Filling out a tax return in form 3-NDFL costs from 500 rubles. The cost of the work is calculated based on the labor intensity of the work to solve your problem.
When preparing 3-NDFL tax returns for more than 1 year (for example, for the last two or three years), for each subsequent year a 50% discount (price reduction) is provided for filling out the 3-NDFL return.
You can get acquainted with the prices for services for filling out and submitting the 3-NDFL declaration to the tax office in the section "Prices for services" .
Examples (samples) of filling out the 3-NDFL declaration pdf)
Select category 1. Business law (235) 1.1. Instructions for starting a business (26) 1.2. Opening an individual entrepreneur (27) 1.3. Changes in the Unified State Register of Individual Entrepreneurs (4) 1.4. Closing an individual entrepreneur (5) 1.5. LLC (39) 1.5.1. Opening an LLC (27) 1.5.2. Changes in LLC (6) 1.5.3. Liquidation of LLC (5) 1.6. OKVED (31) 1.7. Licensing of business activities (13) 1.8. Cash discipline and accounting (69) 1.8.1. Payroll calculation (3) 1.8.2. Maternity payments (7) 1.8.3. Temporary disability benefit (11) 1.8.4. General accounting issues (8) 1.8.5. Inventory (13) 1.8.6. Cash discipline (13) 1.9. Business checks (17) 10. Online cash registers (14) 2. Entrepreneurship and taxes (413) 2.1. General tax issues (27) 2.10. Tax on professional income (7) 2.2. USN (44) 2.3. UTII (46) 2.3.1. Coefficient K2 (2) 2.4. BASIC (36) 2.4.1. VAT (17) 2.4.2. Personal income tax (8) 2.5. Patent system (24) 2.6. Trading fees (8) 2.7. Insurance premiums (64) 2.7.1. Extra-budgetary funds (9) 2.8. Reporting (86) 2.9. Tax benefits (71) 3. Useful programs and services (40) 3.1. Taxpayer legal entity (9) 3.2. Services Tax Ru (12) 3.3. Pension reporting services (4) 3.4. Business Pack (1) 3.5. Online calculators (3) 3.6. Online inspection (1) 4. State support for small businesses (6) 5. PERSONNEL (103) 5.1. Vacation (7) 5.10 Salary (6) 5.2. Maternity benefits (1) 5.3. Sick leave (7) 5.4. Dismissal (11) 5.5. General (22) 5.6. Local acts and personnel documents (8) 5.7. Occupational safety (9) 5.8. Hiring (3) 5.9. Foreign personnel (1) 6. Contractual relations (34) 6.1. Bank of agreements (15) 6.2. Conclusion of an agreement (9) 6.3. Additional agreements to the contract (2) 6.4. Termination of the contract (5) 6.5. Claims (3) 7. Legislative framework (37) 7.1. Explanations of the Ministry of Finance of Russia and the Federal Tax Service of Russia (15) 7.1.1. Types of activities on UTII (1) 7.2. Laws and regulations (12) 7.3. GOSTs and technical regulations (10) 8. Forms of documents (82) 8.1. Primary documents (35) 8.2. Declarations (25) 8.3. Powers of attorney (5) 8.4. Application forms (12) 8.5. Decisions and protocols (2) 8.6. LLC charters (3) 9. Miscellaneous (25) 9.1. NEWS (5) 9.2. CRIMEA (5) 9.3. Lending (2) 9.4. Legal disputes (4)So, who is required by law to file this declaration? Most often, these are persons who, in the reporting year, sold real estate, property rights or a car that had been owned for less than three years. Persons who received income from an individual (for example, renting out an apartment) are also required to file 3-NDFL.
Persons engaged in entrepreneurial activities – notaries, lawyers, teachers, etc. – must also declare income.
Winnings exceeding 4,000 rubles are also considered income subject to mandatory declaration. Based on the 3-NDFL report, the tax authority controls the amount of tax payable.
The declaration in form 3-NDFL is submitted no later than April 30 of the year following the reporting year. It is either filled in manually with blue or black ink, or printed on a printer (and double-sided printing is prohibited).
For the convenience of filling out the 3-NDFL form, on the Federal Tax Service website there is a special program for preparing a tax return on personal income (3-NDFL and 4-NDFL) - “Declaration 2013”, version 1.0.0 dated December 27, 2013.
Let's consider the procedure for filling out the form, taking as an example one of the most common situations today - an individual has purchased an apartment and wants to.
After starting the program, you need to indicate the type of declaration (3-NDFL), inspection number (selected from the list), the taxpayer’s identification (in our example, an individual), whether there is income (we select “accounted for by certificates”, since the purchase of an apartment is formalized with documents, and The buyer’s income is confirmed by taking it from the accounting department at work). Then you need to choose the method of filing the declaration. Let’s assume that the person goes to the inspection himself, and we will choose “personally”.
Filling out the next page “Information about the declarant” should not cause any difficulties - full name, passport details, registration information, etc.
The next field is income received in the Russian Federation. The individual in the example pays 13% of his income - this value will be taken into account in further calculations. We indicate the source of income - for example, a municipal enterprise. Data on the source of income (TIN, KPP, OKATO) can be taken from the 2-NDFL certificate. Amounts of income and tax calculations are also taken from the certificate. But in order to calculate the taxable amount of income, you will have to independently subtract the tax amount calculated from the total amount.
Let's move on to the item Deductions. If standard deductions were provided, indicate the code (you can check with 2-NDFL) and check the boxes and quantity in the “children” columns. Let's move on to social deductions. If in the reporting year amounts were spent on charity, expensive treatment or training, please indicate the relevant information. In this case, all expenses must be documented.
The individual from our example is most interested in the “property deduction” item, because here the amount that the state will reimburse him for the purchase of housing is calculated. The column “year of start of use” indicates the year of filing the first declaration (if this declaration is not the first). If the declaration is nevertheless submitted for the first time, the year for which it is submitted is indicated in the column.
Then we proceed to enter amounts. Here you need to be extremely careful, because even a small mistake will lead to distortion of reporting. The cost of the property is the amount that an individual paid to the seller of the apartment. The amount transferred from the previous year is taken from last year’s declaration from paragraph “2.10. The balance of the property tax deduction carried over to the next tax period.” If the declaration is submitted for the first time, the amount is zero. The deduction for previous years of declaration is the difference between the Cost of the object and the Amount carried over from the previous year.
All you have to do is check and print.
List of documents attached with the declaration
When submitting form 3-NDFL to the inspection, the following documents are attached to the form:
– application for tax refund;
- copy of the passport;
A list of documents attached to the form;
Documents confirming receipt of income in the reporting year (2-NDFL certificates, lease agreements, etc.).
The receipt of each type of tax deduction must also be documented. So, if an individual claims a tax refund in connection with the purchase of a home, he will have to attach a purchase and sale agreement, a certificate of state registration of ownership, bank documents, receipts, etc. ; Receiving a standard deduction for children is documented by a copy of the child’s birth certificate and a certificate from the place of study.
Changes to the 3-NDFL declaration in 2014
Form 3-NDFL will undergo minor changes in the coming 2014. In particular, instead of the OKATO codes indicated today, the form will have to indicate OKTMO codes.
Version 1.0.0 dated December 27, 2013.
(applies for 2012 to present)
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