Example of filling out 3 personal income tax deduction. Declaration for personal income tax compensation when purchasing an apartment

When a person plans to receive a tax deduction, he is faced with the question: how best to fill out the 3rd personal income tax return - manually or using a computer. Each of these methods has its own advantages, but if you use special programs to fill out the 3rd personal income tax declaration, it is better to download them on the official website of the Federal Tax Service.

That's where it's located software“Declaration”, using which you can fill out the document as quickly and correctly as possible. Since the Form 3 personal income tax declaration changes quite often, the tax website contains a new version programs for each year. That is, if a declarant wants to fill out a document for 2015, he must download the Declaration 2015 program.

So, first you need to go to, download the program for desired year and install it. Next, open the Declaration program shortcut on the desktop and proceed directly to filling out the data. Of course, the content of the document will directly depend on the purpose for which it is filled out: it could be obtaining a property deduction for, a tax deduction for, etc.

However, some tabs of the Declaration program are filled out regardless of the purpose of filling out the document, that is, data will be entered in them upon receipt of any deduction. First of all, fill out the section called “Setting conditions”. In it we select the type of personal income tax declaration 3.

Then you need to fill in the tax office number; you can select it in the directory of inspectorates, which contains this program. This is very convenient because you don’t need to additionally search on the Internet necessary information. To choose desired number inspections, click on the square, a list will appear:

Select your inspection there and click “Yes”. Then in the “Adjustment number” field we leave the value 0 if the declaration is being drawn up for the first time this year. After this, you need to select the taxpayer’s attribute, that is, indicate who the declarant is - an individual or individual entrepreneur, a notary, a lawyer, etc.

In the next field “Income available” you need to reflect the source of income of the person preparing the declaration. The program provides for the selection of several items at the same time, this is relevant for persons who, for example, receive profit from participation in investment partnerships and at the same time have revenue in foreign currency. Most citizens select the first item in this column, which reflects the income of the declarant received in the form of wages.

The last action in this section indicates who is providing the declaration - directly by the person making it or his representative. The next item is to fill in “Information about the declarant”.

This tab contains information about the person filing the declaration, namely:
-last name, first name and patronymic of the declarant;
-his TIN;
-date, month and year of birth;

Then fill out the section “Information about the identity document.” Opposite the line "Document type" click on the button and select from the list required document, usually this is a passport (item 21 in this list). After that, we enter the passport data: series, number, date of issue, who issued it.

Next, click the “Information about place of residence” button to make it easier to find; the developers made an icon in the form of a house for this tab. Here you will need to enter the address of the declarant’s place of residence, including postal code and OKTMO code.

Then go to the “Income received in the Russian Federation” tab. This section contains the name and details of the organization where the declarant receives income, as well as the amount of this income by month.

Interest rates are located at the top of this tab. Since most citizens pay 13% income tax, this rate is selected by default in the program. If the declarant has income taxed by others interest rates, this software product allows you to select the value desired by the declarant.

Now fill in the “Sources of Payments” column. If the declarant works in several places at the same time, he must enter data for each source of income. To start filling out the information, you need to click on the green cross to the left of the table. A window will appear, in its lines you must enter the name of the organization where the declarant works, its tax identification number and checkpoint, OKTMO code. All this data can be taken from the 2-NDFL certificate, which is issued by the accounting department of the enterprise.

If the declarant has the right to receive a standard deduction for himself or for a child, and the deduction was not provided by the employer, then he must check the box “Calculate standard deductions" If a person has more than one source of income, then he can choose any of them. But you can only check one of these sources. After all the information has been filled in, you need to click the “Yes” button and the window will close.

Then we enter the data into the table; it will reflect the amount of income of the person filling out the declaration. To do this, click on the “Add income” button (green cross next to the second table). In the window that appears, select the Income Code - for wages it will be 2000.

Then we enter the amount of income for January and enter the month number in order, that is, January-1, February-2, etc. The remaining months for the entire last year. You can copy data for the previous month; to do this, click the “Repeat income” button. In order to delete erroneously entered information, you need to click on the minus sign; you can also correct inaccuracies in the data using the "Edit income" button.

That's it for filling general information can be considered completed. The following articles will look at filling out the “Deductions” tab, data in which is entered differently depending on the type of deduction:
- ;

Sample of filling out 3-NDFL when transferring the balance of the deduction

How to fill out the 3-NDFL declaration when transferring the balance of the property deduction?

If you have not completely exhausted your deduction and have a balance from last year, then you need to indicate this balance of unused property deduction from last year and the amount provided tax deduction for the last tax period.

Let's look at an example:

Vasily bought an apartment in 2016 for 1.8 million rubles; in 2016 he already took advantage of a property deduction in the amount of 560,000 rubles. At the end of 2017, he received a salary in the amount of 856 thousand rubles, from which personal income tax was withheld and transferred to the budget in the amount of 111,280 rubles.

How to correctly fill out sheet “D1” of the tax return?

In order for the program to generate sheet “D1” of the 3-NDFL declaration, you must correctly answer all the proposed questions.

1) Go to the “income” -> “work” section and enter the data from the 2-NDFL certificate. We need to start with indicators such as “total amount of income” for 2017 and “amount of tax withheld.” We indicated the amount of the move to be 856 thousand rubles. (look at the picture)

These data must be taken from the 2-NDFL certificate (they are indicated there under paragraph 5), but personal income tax amount, which was withheld for 2017, is reflected in certificate 2-NDFL on line 5.4.

After carefully checking all the data in the 2-NDFL certificate, you should simply transfer it to the sections that the program requests.

3) Now we will carefully answer all questions about the property for which you are going to receive a deduction:

• Housing purchased in a new building or secondary market?
• Object name
• Are you a pensioner?
• Are you an owner or not?
• Type of property
• We indicate the date of registration of property rights the same as that indicated last year when filling out 3-NDFL for 2016;
• put a tick next to the question “Have you already received a deduction for this housing?” The answer is yes;
• indicate the year the deduction began to be used - in our example it is 2017;
• indicate the date of registration of ownership of the property
• indicate the address of the object
• Below is a line indicating the total cost of purchasing an apartment. In this line we write (as in the previous 3-NDFL) the amount under the agreement = 1,800,000 rubles;
• Next comes a line in which we will indicate the amount of the property deduction already provided (let’s say the property deduction was provided by the tax authority) - in the example, this amount = 560,000 rubles;
• if for 2016 you received a deduction through your employer, and not through the Federal Tax Service, then in the line “Have you already received a deduction for this housing upon notification to the employer?” you need to answer “Yes”;
• Below is the line “The balance of unused property deduction”, which came to us from last year. In this case, you need to take 3-NDFL for 2016. And in sheet “D1” of the 3-NDFL declaration for 2016, on line “260” (or paragraph 2.10), the amount of the property deduction that transferred to 2017 will be reflected there. In our example, this amount = 1,240,000 rubles.

We recommend keeping returns from previous years. They will be useful to you in order to transfer the balance of the deduction to the current declaration without errors. In our service you register in your personal account, and all your declarations will be saved and will be available for viewing at any time

It is almost impossible for an unprepared person to fill out the declaration. Therefore, in our article we present a sample of filling out the 3-NDFL declaration for 2019 when purchasing an apartment. Some aspects of obtaining a deduction and filling out the form are also discussed. In addition, download links are provided necessary papers.

Required forms and programs:

1. A sample document for 2019 can be found here.
2. Blank forms can be downloaded.
3. The program for filling out the declaration is located at this link.

It is quite natural that not everyone will be able to receive a deduction. After all, the state cannot give dividends to just anyone. Therefore, there are certain conditions to determine whether a person can receive a deduction.

So, the following may be eligible for compensation:

1. Citizens with resident status. That is, those who are constantly located within the state border Russian Federation. Permanent presence in the Russian Federation means residence in the country for more than 183 days.
2. A citizen must pay taxes, because that is what he can return. A resident does not have to be employed, because personal income tax can be paid on other profits. For example, from the sale of real estate owned for less than five years, or from the rental of things and real estate.

You also need to take into account the following facts:

1. The property must be purchased with the taxpayer's personal money.
2. A mortgage loan can be obtained for the purchase.
3. The citizen should not have received property deduction previously in full. The full amount in this case is regarded as 260,000 rubles.

In addition, you need to bring tax office such papers:

• Agreement on the purchase of housing in various forms (purchase or sale, etc.).
• Documents about payments made - checks.
• Ownership of real estate— certificate of state registration.
• Agreement on the transfer or acceptance of housing.
• Mortgage agreement and certificate of interest that was paid.

Filling process

The procedure for filing a declaration is as follows:

1. The title page is completed first.
2. Next comes a sheet under the letter “A”, which contains information about where exactly they are coming from. financial resources. If the income is received from foreign sources, you must indicate a specific address in a special column of the declaration.
3. If a citizen works not in one, but in several companies, then data from each institution is recorded separately. It also happens when you need to fill out not only the title page, but also a certain part of the sheet under the letter “A”.
4. It is necessary to indicate in the declaration the OTKMO code and the tax payer’s INN. If you have both documents, you need to fill out not 1, but 1.5 or 2 sheets of category “A”. The correct option is considered to be the one where you can see a clear match between the number of OTKMO codes and the individual taxpayer number with the number of parts of the declaration indicated by the letter “A”. U individual the number of declaration sheets is specified in the rules for filling out the document.

When purchasing a residential building, the procedure for filling out 3-NDFL will be useful in order to distribute the total taxable amount in equal shares across all OTKMO sheets.

As the Federal Tax Service confirmed, it was carried out correctly when implementing legal registration the purchase of a new home implies the fact that in all sections of the declaration not filled out by the designer, a dash will be automatically added. The value of personal income tax for residential premises is given without taking into account kopecks, and in other cases kopecks should also be taken into account.

If the total number of kopecks is less than 50, then this number is not taken into account during the registration process. If this indicator more, the number is rounded to the nearest ruble.

As for the methods of filling out the declaration, there are three options that the taxpayer chooses at his own discretion. You can fill out the paper by hand, writing down all the data in pen, or you can choose to fill it out online from a computer by going to the tax organization’s website.

Peculiarities

There are several options for correctly filling out documents:

• fill it out yourself via the Internet on the Federal Tax Service website or through the State Services portal;
• fill it out with the help of tax inspectors - if they agree;
• fill out documents in a company that specializes in this - for an additional fee;
• use special program, which can be downloaded on the Internet and in our article - link at the beginning.

Nuances

There are many different nuances that depend on the social status of the buyer and seller. For example, it matters who buys housing and from whom. After all, a property-type deduction will not be available if you purchase a home from a close relative.

This is interesting! The state provided such an amendment due to the fact that transactions between close relatives are very difficult to control. For example, a relative may not pay at all sum of money, and he will be able to get a deduction from this money. That is why this restriction appeared.

It is also worth considering that the deduction can be received several times. However, the total amount of compensation should not exceed 260,000 rubles.

You can watch the video about the nuances of filling out a deduction declaration:

For pensioners

Pensioners, regardless of whether they work or not, can apply for a personal income tax refund for the last three years. But if thirty-six months have passed since the dismissal, then it is no longer possible to return payroll taxes. But there is another way to return funds - money can be returned from other profits. For example, from the rental of living space or other sources.

When purchasing property in shared ownership

If an apartment has several owners, then the consent of all owners is required to sell it. This is not required to purchase. For example, if housing is purchased by one of the spouses during marriage, then it is automatically recognized as common joint property.

Design using a table editor

You can file a tax deduction using Microsoft Excel. Blank form and a sample for filling out the 3-NDFL declaration for 2019 when purchasing an apartment are given at the beginning of the article.

Submission deadlines

According to the laws of the Russian Federation, it is not necessary to submit; citizens can do this, but there are no specific deadlines. It is submitted if a citizen wants to receive a tax deduction. Then you will have to collect all the documents.

You need to know this! There is no statute of limitations for exercising the right to deduction. You can use your right to property return many years after the transaction. But you need to keep in mind that the tax is refunded only for the last 3 years.

Thus, if you take into account some features, filling out a property deduction declaration will be much easier.

Sometimes it becomes necessary to submit 3-NDFL for the second year when purchasing an apartment. We will tell you about these cases, as well as the features of submitting and filling out this declaration for property deduction.

Causes

A tax resident of the Russian Federation can exercise the right to receive a property tax deduction when purchasing a home only once in his life. However, due to objective circumstances, the use this right until it is completely exhausted, it may take several years or even last for many years (clause 9 of article 220 of the Tax Code of the Russian Federation). In this case, they resort to re-submitting 3-NDFL from the purchase of an apartment. There may be 3 main reasons for this (see table).

Availability of official income

If we talk specifically about personal income tax return when purchasing an apartment in the second year, tax legislation does not directly regulate this situation. However, it is understood that this right exists in its own right. The law limits it only to the maximum amount of personal income tax deduction for the purchase of housing:

Let us clarify that you can receive a tax deduction for the second year when purchasing an apartment, as when registering the first part: through the Federal Tax Service at your place of residence or through the employer’s accounting department.

To receive a property deduction for the second year when purchasing an apartment, you must obtain from your employer a certificate of income in Form 2-NDFL for this particular past year. The data from it is reflected in Sheet A of the 3-NDFL declaration:

Many declarants, when returning tax on the purchase of an apartment for the second year, are faced with the following problem: the inspectorate hints that they need to re-submit documents confirming the right to deduction. However, such a requirement from inspectors is illegal. When controversial situation refer to numerous clarifications from the Ministry of Finance and the Federal Tax Service of Russia. For example, letter of the Ministry of Finance dated June 7, 2013 No. 03-04-05/21309.

Filling

IN tax legislation There are no separate special rules on how to fill out the declaration again for purchasing an apartment. In all cases, it is necessary to follow the order Tax Service Russia dated December 24, 2014 No. ММВ-7-11/671. He approved the 3-NDFL form, its electronic format and uniform rules for filling it out.

As a result, the sample of repeated 3-NDFL when buying an apartment is practically no different from filing this declaration for a property deduction for housing for the first time. The only thing you need to do correctly in Sheet D1 is:

• enter the year you started using the deduction (page 110) - this is the year when you first subtracted 2 million rubles from the amount of the first apartment purchased and thereby claimed the deduction;
• indicate the balance of the property deduction from the previous 3-NDFL for tax refund (note that for a mortgage the amounts are given separately).

Thus, when purchasing an apartment in 3-NDFL for the second year, on Sheet D1 you must indicate:

• the amount of deduction provided in the previous year (p. 140);
• the amount of the deduction balance transferred from that year (p. 160).

EXAMPLE

Let's assume that E.A. Shirokova bought an apartment in 2015 for 5.5 million rubles without attracting borrowed money. She received a certificate of ownership on April 24, 2015.

The first time she claimed a property deduction was in 2016 for income in 2015, which amounted to 610,000 rubles. The balance of the deduction in the amount of 1,390,00 rubles was transferred to the future.

Shirokova’s income, taxed at a rate of 13%, in 2016 amounted to 650,000 rubles. In 2017, when filling out 3-NDFL again when purchasing an apartment, Sheet D1 will look like this:

As you can see, the balance of the deduction, which goes to income for 2017, is:

RUB 1,390,000 – 650,000 rub. = 740,000 rub.