Complete a 3 personal income tax return for the year. What document to follow when filling out

Declaration program, instructions for filling out for individuals.

Almost every person comes to a point when he needs to submit a 3-NDFL declaration to the tax office.

Whether you sold a car, an apartment or some other real estate, or received additional income not related to your main place of work, you are required to file a 3-NDFL declaration.

Also, when purchasing an apartment, each person has a legally enshrined opportunity to receive a tax deduction, saving on paying personal income tax. But to do this, you again need to submit a 3-NDFL declaration. And we already have an interest in correctly filling out and submitting this declaration.

You have decided that you need to file a 3-NDFL declaration. And there are two ways here. The first way is to go to an organization that fills out these declarations, pay for their work and receive a ready-made 3-NDFL declaration.

And there is a second way: to do everything yourself. You will find help in filling out a tax return in our article.

Dear readers!If you do not find the necessary information on a particular issue on our website, ask it online by phone:

Also, get free legal assistanceon our website. The question you asked will not keep you waiting long!

Here you may think that filling out the 3-NDFL declaration is difficult, it is unclear that you have never done this and you will definitely make a huge number of mistakes. I want to reassure you of this. Yes, filling out the 3-NDFL declaration is quite a painstaking task and will require some of your effort. But there are special software tools that make filling out this declaration much easier.

This article will specifically discuss filling out the 3-NDFL declaration in the free program “Declaration 2016”, distributed on the website www.nalog.ru by the Federal Tax Service of the Russian Federation itself.

(If you need to fill out 3-NDFL declarations for previous years, then on this website you can find programs “Declaration 2015”, 2014, etc. for filling out declarations for the corresponding year. I advise you to use exactly the program whose name indicates the year , for which you want to file a declaration. The programs, although similar in interface, are still different, because every year there are changes in the 3-NDFL declaration form.)

Sample application 2017 for a refund of taxes paid

Sample application for registering an online cash register,

New form of declaration in form 3NDFL for 2017 -

Updated “Declaration” program for 2017, detailed filling -

The “Declaration 2016” program appears on the website almost immediately after the end of the year. But I don’t recommend downloading the first version, because usually there are still some errors or typos in the program itself. And then programmers release updates taking into account all the comments. Therefore, I advise you to download and install this program with all the changes by the end of February, especially since there is still time to fill out and submit the 3-NDFL declaration.

So, you have downloaded and installed the Declaration 2016 program, received a “Certificate of Income of an Individual” (Form 2-NDFL) from your employer and are ready to start filling out the 3-NDFL declaration in the program.

We launch the “Declaration 2016” program and proceed to filling out the first window.

Setting conditions

We begin entering data into the program to fill out the 3-NDFL declaration.

• Select the type of declaration - 3-NDFL
• We indicate the number of the Federal Tax Service inspection where you will submit your 3-NDFL declaration.

If you know the Federal Tax Service number, select it in the “Inspection Directory”. Otherwise, and by entering your address in the browser window that opens, you will see the number of your Federal Tax Service.

When submitting the 3-NDFL declaration for the past year for the first time, indicate the correction number - 0. When re-submitting the 3-NDFL declaration if there are errors in previous declarations, indicate the next adjustment number (1, 2, 3 - depends on which This is your adjustment).

• Taxpayer identification. By default, “Other individual” is selected. Belong to some other specified category, select it.

• If you receive your income from your employer in rubles, and at the same time he transfers your personal income tax at a rate of 13%, put a tick in the indicated place. If you have income in foreign currency, from investment activities or from entrepreneurial activities, check the appropriate box.
• You personally confirm the accuracy of the information you provided by checking the “Personally” box. If through a representative, then enter the details of your representative.

We filled out the “Setting conditions” window for the “Declaration 2016” program. Let’s move on to the next window “Information about the declarant”.

Information about the declarant

Select the next window of the Declaration 2016 program “Information about the declarant” and proceed to enter your personal data.

In this window, we sequentially enter the following information about ourselves:

1 Last name, first name, patronymic

3 Your date of birth

4 Place of birth

5 By default, Russia is indicated in the “Citizenship Data” column. If otherwise, select from the drop-down list.

In paragraphs 6 – 9, indicate the details of your identity document (usually information from your passport is indicated here):

- type of document - passport of a citizen of the Russian Federation

Sample application for an organization to transfer wages to employees’ cards -

This tab indicates your residence address in the Russian Federation.

If you do not know the OKTMO code, you can find it by following the link.

In the window that opens, by selecting your subject of the Russian Federation (republic, territory, region) and entering the name of your municipality (city, district), you will find out the OKTMO code.

We have finished entering information about ourselves into the “Declaration 2016” program and are moving on to the next window “Income received in the Russian Federation.”

Income received in the Russian Federation

We proceed to filling out the “Income received in the Russian Federation” window in order to include in our future 3-NDFL declaration information about all our income received over the past year.

In this window there are four tabs that divide all your income, in accordance with the personal income tax interest rate with which they are subject to:

• In the first tab, enter data about your income, taxed at a rate of 13% (except for dividends). This includes all income received from your employer, income from the sale of an apartment, car, cottage, garage, etc. and your other income not related to the other three tabs.
• Dividends. If they were received before 01/01/2015, then they are taxed at a rate of 9% and are added to the second tab
• If you have winnings or prizes from participating in games, competitions or promotional events, then this income is taxed at a rate of 35% and is entered in the third tab
• Dividends received after 01/01/2015 are taxed at a rate of 13% and data on them is entered in the fourth tab.

1. Let’s start filling out the tab in the “Declaration 2016” program about your income received from your employer and taxed at a rate of 13%. To do this, you will need a “Certificate of Income of an Individual” 2-NDFL.

2. In the “Source of payment” window, enter information about the employer from the 2-NDFL certificate.

3. If you have standard tax deductions, and they apply to you from this employer, check the “Calculate standard deductions using this source” checkbox. This information can also be seen in the 2-NDFL certificate in section 4 “Standard, social, etc. deductions."

4. We transfer our data to the “Income Information” window into the “Declaration 2016” program

In paragraphs 5 and 6, select the income code.

The most commonly used income codes are:

2000 is your salary, incl. bonus;

2012 – vacation payments;

2300 – temporary disability benefits (sick leave).

In this case, the month of receipt of income is indicated by a number (January - 1, February - 2, ..., December - 12).

8. We finish filling out this area of ​​our future 3-NDFL declaration by entering information about the tax base, calculated and withheld personal income tax. Again, all this information is transferred from the 2-NDFL certificate (section 5) to the “Declaration 2016” program.

Let's consider the situation: you sold an apartment last year and you need to reflect this operation in the 3-NDFL declaration.

We add another source of payment and call it “Sale of apartment.” It is often recommended to indicate the buyer here. Therefore, our final source of payment is indicated as “Sale of an apartment to I.I. Ivanov.”

We do not indicate any more data (TIN, KPP, OKTMO) here.

We choose code 1510 – Income from the sale of residential buildings, apartments, rooms, cottages, etc. (except shares).

We indicate the amount from the apartment sale agreement.

Provided that you have owned your apartment for less than three years, from 01/01/2016 for five years, you can only claim the following deductions:

• Code 901 – deduction of 1,000,000 rubles.
• Code 903 - using this deduction, you reduce the cost of selling an apartment by the amount that you once spent on its purchase (do not forget about documentary evidence of this fact).

For example, you purchased your apartment for 1,200,000 rubles. (and you have this purchase and sale agreement), but they sold it for 1,500,000 rubles. and at the same time they owned it for less than three years. The deduction for you can be either 1,000,000 (using code 901) or 1,200,000 (using code 903 - taking into account the amount of expenses for purchasing this apartment).

If you chose code 903 in clause 9, in clause 10 you indicate the cost of the apartment upon purchase and when submitting the 3-NDFL declaration, attach the agreement under which you purchased your apartment.

In clause 11, indicate the month of sale of your property.

Now, we have finished filling out the income tab of your 3-NDFL declaration.

If you are applying for property and/or social deductions, then you need to be especially careful when filling out the next section.

Deductions

For many, this section is the reason why they decided to fill out and submit their 3-NDFL declaration.

In this tab, you enter information to receive standard deductions, deductions for the purchase of an apartment (property deduction), for the education of children and payment for treatment, (social deduction).

Let's start filling out this section of the "Declaration 2016" program from the "Standard Deductions" tab

1 If you are claiming standard tax deductions, then check the appropriate box.

2 If you belong to the category of citizens applying for a deduction under code 104 (Article 218, paragraph 1, paragraph 2 of the Tax Code of the Russian Federation) or according to code 105 (Article 218, paragraph 1, paragraph 1 of the Tax Code of the Russian Federation), put a tick in the appropriate place. If you do not apply, also make a mark.

3 Child deduction. In this paragraph, indicate how many children you have. If you have a large family, indicate how many children you have, starting with the third. If you have disabled children, please also indicate this. If during the year you have an addition to your family, then uncheck the appropriate category of children and indicate the number of children in the columns.

For example, at the beginning of the year you had one child, and in May another child was born. Then we uncheck the box about the constant number of children. And we manually enter from January to April - 1 child, from May - 2 children.

The first column of each month is used when there are fewer than three children. The middle column is used when there are three or more. The third column is if there are disabled children.

We're done with standard deductions and moving on to social deductions.

1. We make a note about the provision of this type of deductions, if we apply for them.
2. In paragraphs 2 – 5 we indicate the amounts that were spent on treatment, education for ourselves and our children, voluntary insurance, etc.

Don't forget to document your expenses.

To fill out this paragraph of your future 3-NDFL declaration, you will need data from the previous declaration (if all this is not the first time for you), a certificate from the bank about the interest paid on the mortgage (this information is necessary if you are applying for a deduction on interest).

1 We start as usual. We make a note that we are claiming this deduction.

2 We indicate the method of acquisition - purchase and sale agreement or investment

3 Name of the object – apartment (house, room, etc.)

4 Type of property – your personal (individual) property (or common property with and without division of shares, etc.)

5 Taxpayer attribute – owner of the object (or other)

6 The address of the property is indicated here.

7 In this line, write when your ownership of the apartment was registered, so that there is no mistake, look at this date in the Certificate of Registration of Ownership.

8 This item must be completed if you bought an apartment before 01/01/2014. Then you indicate the share you own. If after 01/01/2014 this field is not active.

9 Indicate the cost of the object (or share). Take this information from the purchase and sale agreement for your apartment. But keep in mind that you will not receive a deduction for more than 2 million rubles, i.e. your property may cost 10 million, but the deduction will only be 2 million. rubles

10 In this column, you must indicate the entire amount of interest you paid on the mortgage loan if you purchased your apartment with a mortgage. To do this, add up the interest amounts from your 3-NDFL declaration for the previous year (if the current declaration is not the first) and from a certificate from the bank on interest paid.

Click YES and proceed to filling out the final window.

A little more and our 3-NDFL declaration will be completed.

11 In this paragraph, indicate the deduction already provided to you for all previous 3-NDFL declarations. If this is your first 3-NDFL declaration, then you should have “0” in this line.

12 The amount transferred from the previous year is equal to the difference between the total value of the property and deductions for previous years (see previous 3-NDFL declarations). In this example, the total cost of the apartment is 1,000,000, in previous years a deduction of 300,000 was received. This means that 1,000,000 - 300,000 = 700,000 remains. If this is your first 3-NDFL declaration, then in paragraph 12 there will be an amount equal to the value of the property.

13 If you received a deduction from your employer, i.e. you did not withhold personal income tax, then enter this amount in this line.

14 If you are applying for a deduction for interest on a mortgage loan, fill out this item in the same way as paragraph. 11 – 13.

Congratulations, you have entered all the data for obtaining the 3-NDFL declaration into the program. Our assistance in filling out personal income tax declaration 3 is completed. All that remains is to print it and/or save it as a document.

Examination:

To select the main menu item: Declarations – Check.

If the check finds no errors, proceed to printing and saving the file:

Declarations – Stamp and Declarations – Export to xml.

That's all, your 3-NDFL declaration has been printed and saved to a flash card. You can go to the tax office and submit your declaration.

Legal consultation! Do you have a lot of questions? Don't know how to resolve them? Didn't find the answer to your question on the site? Ask them to experienced lawyers, the answer will be sent within 10 minutes. Legal consultation is completely free ! Help from administrative, family, housing, civil and criminal law! Answer

Different categories of individuals must submit a 2016 3-NDFL declaration, the form of which can be downloaded on the website. Not all of them know when it is necessary to send reports to the Federal Tax Service and in what form they can be filled out. We will consider all these questions and nuances of entering information in the article.

In accordance with the Tax Code of the Russian Federation, private entrepreneurs working for OSNO, notaries and lawyers must submit a declaration. This list also includes ordinary individuals. But they need to submit 3-NDFL for 2016 only in the following cases:

• in case of sale of own property (only if it was owned by an individual for less than 3 years);
• receiving income from which tax was not withheld;
• if an individual wants to receive a deduction (property, social);
• if the employee did not receive a deduction for children at the place of work through the accounting department (in this case, the 3-NDFL 2016 declaration, the form of which should be downloaded before going to the Federal Tax Service, may not be submitted on time).

Submission deadline

In accordance with Article 229 of the Tax Code of the Russian Federation, the declaration must be submitted before April 30 of the year following the reporting period. This does not apply to situations where a document is drawn up to obtain deductions. For example, declaration 3-NDFL 2017 for 2016 on deductions for children may be submitted later than the deadline. You can receive the benefit even for the last three years.

In 2017, individuals submit reports for the past year. It must be sent to the Federal Tax Service before May 2, 2017 (April 30 is a day off, and May 1 is a holiday, so the due date has been postponed). But it is important to fill out 3-NDFL 2016 correctly. The sample form will help you enter all the data correctly.

Delivery forms

The Federal Tax Service is trying to automate the submission of reports and simplify the filling out of the necessary declarations. That is why it is not necessary to print out a paper form and enter data into it. It is enough to use the electronic version.

The Tax Service has also developed a special program that allows you to enter information about yourself. After this, the 3-NDFL 2016 declaration will be filled out automatically by the system. You just need to print it out.

Delivery methods

A taxpayer can send submitted reports in one of the following ways:

1. contact the Federal Tax Service at the place of registration yourself;
2. hand over the document with a guarantor (he must have a power of attorney and passport with him);
3. send by mail (not only must the 3-NDFL tax return for 2016 be completed, but also a list of all investments attached) by registered mail;
4. send via the Internet (if you have access to your personal account).

How to apply correctly?

In order for the reporting to be accepted, the taxpayer must remember the following mandatory rules:

• when printing a document, using both sides of a sheet of paper is not allowed (in this case, you need to take a new form 3-NDFL 2016 and fill it out);
• You cannot make corrections to the document;
• barcodes must be clear, their deformation is unacceptable;
• when fastening sheets, the information must be readable;
• before filling out the declaration, you should obtain a 2-NDFL certificate from your employer to enter information about income and taxes withheld from it;
• information on income and expenses in 3-NDFL 2016, which you can download an Excel form for conveniently entering data, is indicated in rubles, foreign currencies are not used;
• You must enter data from left to right, entering it from the very first cell.

To enter all the data correctly, you should study the sample report, and only then proceed to filling out the form. Form 3-NDFL for 2016, which you can download to enter information in writing, has many nuances. Without taking them into account, the information may be provided incorrectly or with distortions. Therefore, you should take filling out the declaration very seriously.

The personal income tax declaration campaign is gaining momentum, there are two months left before its end. In this article we will talk about the basic rules for preparing the 3-NDFL declaration.

What document to follow when filling out

Basic requirements for how to fill out the 3-NDFL declaration for 2016, are set out in the document that approved the form itself - order. (as amended on October 10, 2016).

Which sheets to fill out and how to find out what to write in the declaration lines

Each line of the declaration contains information about what data is indicated there. In addition, many lines of the form have formulas that must be used to calculate the data indicated in the line. Details about the information indicated in the lines of the declaration are set out in the Filling Out Procedure. The approved declaration form contains almost 20 sheets, but you do not need to submit all the sheets to the tax office if you do not have the data to fill them out. Only the Cover Sheet, Sections 1 and 2 are required sheets. They are submitted even if the taxpayer submits a zero return. The remaining sheets are filled out as needed. For example, individual entrepreneurs are required to submit sheet B as part of the form. Which sheets are filled out in which case is indicated in the Procedure for filling out the declaration.

General rules for filing a declaration

When filling out the form with a pen, you must use black or blue ink. There is no need to try to make the declaration beautiful by painting it with red or green ink; such a declaration will simply not be accepted. When filling out a declaration through software, not everything is so simple either - there are requirements for the type of font (Courier New) and its size (16-18 points).

When printing the declaration, you should keep in mind that double-sided printing is not acceptable. It is also strictly forbidden to correct the data in the declaration: cover it up, cross it out, etc. The barcodes on the declarations and the sheets themselves cannot be deformed. Those. You can’t even fasten sheets with a stapler; it’s better to use a regular paper clip. This is due to the fact that the tax office tries to process declarations even in paper form using automatic methods, rather than manually entering them into databases. Each field of the declaration form contains one letter or one number. Please note that in the fields in which monetary units with kopecks are indicated, there are already dots separating rubles from kopecks. There is no need to add any additional periods or commas. The same goes for fractions. There is a difference between filing a declaration without software (and it doesn’t matter whether by hand or on a computer) and generating it through special programs. When filling out the form manually, the following rules apply: text fields are filled in in capital block letters; if any data is missing, a dash is placed in it; if the field is filled in, but only partially, dashes are also placed in the empty cells, and the field is filled in from the beginning of the line. When generating a declaration in the program, it will look slightly different: the values ​​of numerical indicators are aligned to the right; There will be no cells or dashes in them.

What else do you need to know about the general filling rules?

It is not necessary to indicate the TIN of an individual, but some codes are required. For example, OKTMO code (municipal formation code. It can be found on the Federal Tax Service website through a special service:

You can also find your tax authority code through the tax office website. Some necessary codes are in the appendices to the Procedure for filling out the declaration. If the taxpayer indicates his TIN in the declaration, then he may not fill out the date of birth and passport information on the title page of the declaration. But it is necessary to indicate the address in full accordance with the details of the place of residence indicated in the passport. If the declaration is signed by the taxpayer himself, then on the title page below, when confirming the accuracy of the data, there is no need to repeat the full name of the individual, because it is already indicated above. But if another authorized person signs, his full name must be indicated. In addition, in this case, it is necessary to indicate the details of the power of attorney, which gives the right to act on behalf of the taxpayer. Remember that the power of attorney must be notarized. And a little about how to submit a declaration to the tax office. The form can be submitted in the old proven way - come to your inspection and hand it over to the inspectors, not forgetting to sign your copy for them. But this is not always possible and can take a lot of time. The second method is sending via mail. One copy of the declaration must be enclosed in the envelope and sent by a valuable letter with a list of the contents. The inventory must be stamped by the post office, so the letter must be valuable; the Russian Post does not certify the inventory for registered letters. You should have a receipt for payment for the letter and an inventory of the attachment in your hands. If desired, you can also issue a notification of delivery, but this is not necessary. The third method is through the “Taxpayer Personal Account for Individuals”, if you generated a declaration there. In this case, the declaration is signed with an enhanced unqualified signature. Details can be found on the Federal Tax Service website.

Deadline for submitting 3-NDFL

Deadline for submitting the form Moreover, if the taxpayer declares in the 2016 return both income subject to declaration and the right to deductions, he is obliged to submit the form within the prescribed period.

Fine for violating the deadline for submitting 3-NDFL

Failure to submit a declaration on time will result in penalties provided for in Art. 119 and 122 of the Tax Code of the Russian Federation. A fine will be charged in the amount of at least 1,000 rubles.

Receiving tax deductions or declaring income is carried out by citizens on the basis of the 3-NDFL declaration. The form of this reporting changes almost every year. It is very important to fill out an up-to-date form, because filing a return in an outdated form threatens the taxpayer with refusal to accept documents for a tax deduction, and for individual entrepreneurs - missing the deadline for submitting reports.

Form 3 personal income tax for 2016

Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/552@ approved a new form of income tax declaration and the procedure for filling out 3 personal income taxes for 2016. The following changes were made to the previous declaration form:

1. The barcodes of all document pages located in the upper left corner have been changed.

Note, that tax return 3 personal income tax for 2016 must be accepted by the tax authority even if it does not have a two-dimensional barcode. The absence of this code cannot be grounds for refusal to accept the declaration. A similar position is set out in the Letter of the Federal Tax Service of the Russian Federation dated April 18, 2014 No. PA-4-6/7440.

2. In section 2 “Calculation of the tax base and the amount of tax on income taxed at the rate”, the field “002” has been added, where you must indicate the type of income received for the year:

• "1" if the income was received in the form of dividends;
• “2” when receiving profit from controlled foreign organizations;
• “3” for all other income (salaries, income from the sale of property, etc.).

Note, that if several types of income were received in the reporting period (year), then Form 3 of the personal income tax for 2016 should contain the same number of sheets of Section 2 as the types of income.

3. The amount of trade tax paid in the tax period must now be displayed on line 091, and not 123, as was previously (relevant for individual entrepreneurs);

4. Line 040 of Section 2 includes the amounts of social benefits provided by the employer in the reporting period (previously these amounts were not displayed in this line);

5. When filling out sheet A, a new type of income has been added: 09 - Income from the sale of real estate and shares in it, determined based on the cadastral value of this object, multiplied by a reduction factor of 0.7;

Code “09” must be specified if the transaction amount for the sale of real estate is significantly (30 percent or more) lower than the established cadastral value. For example, the cadastral value of an apartment is 20 million rubles. If the amount under the contract is below 14 million rubles. (20 million rubles x 0.7), then it will be necessary to calculate and pay the tax on “imputed” and not actual income, that is, on 14 million rubles, and not on the amount specified in the agreement.

As a rule, such situations arise when the amount of the sale price of real estate is understated in the contract in order to evade paying taxes. To suppress this practice, declaration 3 of personal income tax for 2016 was supplemented with a new code for the type of income and the procedure for calculating tax if there is a significant difference between the cadastral and sales value of real estate.

6. The income limit for the purposes of providing standard deductions has been changed from RUB 280,000. up to 350,000 rub. (p.030)

Deadlines for submitting 3 personal income taxes for 2016

For citizens wishing to claim any types of deductions (except for deductions for the sale of real estate and property and special deductions for individual entrepreneurs on OSNO), the deadline for filing 3 personal income tax for 2016 has not been established. You can contact the tax office to receive a deduction at any time of the year. In addition, in 2017, you have the right to file returns and refund taxes not only for 2016, but also for 2015 and 2014.

For those for whom submitting a declaration is an obligation and not a right, the deadline for sending it to the Federal Tax Service is established - no later than April 30.

Be sure to submit 3-NDFL within this deadline, even if there is no tax due. Violation of the deadline for submitting a declaration, in cases where a citizen was obliged to file 3 personal income taxes for 2016, threatens to be held accountable under Art. 119 of the Tax Code of the Russian Federation and a fine in the amount of:

• 5% the amount of personal income tax payable to the budget under this declaration - if the tax was not paid before the reporting was submitted or a zero declaration was submitted;
• 1,000 rub.- if the citizen did not submit a zero declaration on time, or paid the tax before filing the report.

If a pensioner received the right to a deduction in 2016 (purchased real estate) and worked during this period, he can transfer the balance back three years and: 2016, 2015, 2014, 2013.

Filling out 3 personal income taxes for 2016 for social deductions

• Treatment and purchase of medicines (your own, your other spouse’s, children and parents)

• Charity;
• Pension insurance and security, as well as life insurance;
• The funded part of the pension.

The amount of the benefit did not change in 2017 and is:

• 120,000 rub.- for all social payments (except for education of children and expensive treatment);
• 50,000 rub.- on the cost of education of one child;
• Unlimited- on the cost of expensive treatment.

The amount of tax that will be refunded to you is calculated using the formula:

Deduction amount x 13%

Let's say Smirnov V.S. paid for my university education at a cost of 162,300 rubles. and daughter’s tuition in the amount of 49,000 rubles. In 2017, he has the right to claim a deduction for training expenses for 2016 in the total amount of 169,000 rubles:

• 120,000 rub. - for your studies at the university. Since the actual amount of costs exceeds the established limit, expenses will be accepted in the amount of 120,000 rubles;
• 49,000 rub. - since the expenses for his daughter’s education did not exceed the maximum limit of 50,000 rubles, Sergeev can claim all of them for deduction.

The amount that Smirnov will directly receive in his hands will be 21,970 rubles:(120,000 + 49,000) x 13%.

Note, that in 2017 social tax can only be claimed for expenses incurred in 2016-2014. Tax will not be refunded for expenses incurred in earlier periods.

Features of providing a deduction for treatment expenses for 2016-2014

• The medical institution must have a license for the relevant activities;
• To receive compensation for expensive treatment, the certificate of medical services must indicate code “2”;
• Documents must be issued to the person who claims the deduction and pays for the treatment (with the exception of spouses);
• The deduction can be obtained both from the tax office and from the employer;
• Costs are reimbursed only for treatment in Russia;
• The medical services provided and medications purchased must be indicated in a special list approved by the Decree of the Government of the Russian Federation,

Features of providing a deduction for training expenses for 2016-2014

• The educational institution must have an educational license (except for individual entrepreneurs carrying out this activity without the involvement of teachers);
• The benefit can be claimed for studying not only at Russian universities, but also at foreign educational institutions;
• One spouse cannot claim benefits for the other.
• Unused balance does not carry over to the next year
• You can submit documents to receive this type of deduction at any time throughout 2017.

Filling out 3 personal income tax for 2016 when purchasing an apartment

A citizen can reimburse expenses for purchasing an apartment as part of a property deduction.

In addition to the main deduction for the costs of purchasing real estate and its decoration, you can get a deduction for paid bank interest if the housing was purchased on credit.

Note, that the declaration must indicate the amount of interest actually paid in the reporting period.

The amount of deduction for the purchase of real estate in 2017 is:

• 2,000,000 rub.- for purchase costs (even if the apartment was purchased on credit, the entire amount of costs is deductible);
• 3,000,000 rub.- on the cost of repaying credit interest. However, if the mortgage for the apartment was issued before 2014, the limit is 3 million rubles. does not apply to interest expenses.

The amount to be received is calculated using the formula:

Deduction amount x 13%

Let's say Litvinova A.S. in 2016, I bought a one-room apartment with a mortgage for RUB 1,984,000. For the year she paid 125,600 rubles on the loan. in the form of interest.
For expenses for 2016, Litvinova can receive a deduction in the total amount of 2,109,600 rubles:

• RUB 1,984,000 - deduction for basic expenses for the purchase of housing;
• RUB 125,600 - deduction for paid credit interest.

In total, the maximum amount of costs that Litvinova can reimburse will be 274,248 rubles: 257,920 rubles. (1,984,000 x 13%) - main deductionand 16,328 rubles. (125,600 x 13%) - by percentage.

Features of providing a property deduction when purchasing real estate

• , unlike the social one, does not expire after 3 years, but it can only be declared in the reporting period for the previous 3 years. Thus, in 2017 you can receive a refund for 2016-2014;
• Pensioners, both working and not, can carry forward the balance of the deduction back 3 years;
• A deduction for land that was acquired under individual housing construction can be obtained only after the construction of a residential building on it and registration of ownership of it;
• The main deduction can also include finishing costs, but the need for them must be documented;
• Spouses are currently entitled to receive a benefit in the amount of 2 million rubles. for everyone, and it does not matter which of them the property is registered in and who directly paid for its purchase.
• This type of deduction can be obtained only once in a lifetime; it cannot be provided again (the only exception is if a citizen received a deduction before 2001, when the right to deduction was regulated not by the Tax Code of the Russian Federation, but by the Law on Personal Income Tax);
• The interest deduction can be obtained separately from the main one, but the balance cannot be transferred to the next housing purchased on credit (for example, if the limit of 3 million rubles on mortgage interest was not selected for one apartment, the balance cannot be transferred to the next mortgaged housing will not be possible);
• The declaration can be submitted at any time, without any time limit;

How to fill out 3 personal income taxes for 2016 when selling property

When selling property (apartment, cottage, house, land, car), a citizen is obliged to pay tax on the income received if this property was in his ownership for less than 3, and since 2016 - 5 years.

Note: Since 2016, the period of ownership of property, which is exempt from income tax, has been increased to five years, but this innovation is only relevant for real estate acquired after January 1, 2016.

After the income has been received, the citizen must calculate the amount of tax to pay to the budget and transfer it to the state accordingly. When calculating taxes, he can use a deduction when selling property (not to be confused with a deduction when purchasing):

• In the amount of costs for the purchase of the sold property;
• In the amount of 1 million rubles. for real estate;
• In the amount of 250,000 rubles. for other property.

The use of a deduction in the amount of the established limit (1 million rubles and 250,000 rubles) is relevant in cases where a citizen does not have documentary evidence of purchase costs (for example, housing was received as a gift or by inheritance)

Let's say Khrustalev P.I. in 2016, he sold the apartment he had inherited from his mother a year earlier. The sale price was RUB 3,540,000. Since he does not have documents officially confirming the purchase of this property, he can only take advantage of a deduction in the amount of no more than a million rubles.

The amount of tax that Khrustalev will have to pay to the state will be 330,200 rubles: (3,540,000 - 1,000,000 rubles) x 13%

Let’s assume that Khrustalev did not receive the apartment from his mother, but also bought it a year earlier for 4,000,000 rubles. But, due to the fact that he urgently needed funds, he sold the property for less than he bought it. In this case, he can reduce the amount of income received by the costs of purchasing this property.

Taking into account the fact that the cost of purchase costs exceeded the income from the sale, the tax payable will be equal to 0 rubles: 3,540,000 (income from sale) - 3,540,000 (deduction for purchase expenses. Since the amount of deduction cannot be more the amount of income received is taken into account as 3,540,000, not 4,000,000 rubles)

Khrustalev P.I. in 2016 I sold my car for 1,540,000 rubles. Previously (in 2015) he purchased it for RUB 3,200,000. Documents confirming the purchase are available. Since the purchase amount exceeds the income from the sale, personal income tax is not subject to payment.

Let's say Khrustalev received a car as a gift from his brother and decided to sell it. Since he did not bear any expenses for the purchase, he can only take advantage of the deduction in the amount of 250,000 rubles. The amount payable to the budget, in this case, will be 427,700 rubles.
(3,540,000 - 250,000) x 13%

Features of filing a 3-NDFL declaration when selling property

• A declaration on sale must be filed even if there is no tax due;
• The deadline for submitting reports for 2016 is April 30, 2017, and tax payment is until July 15;
• If several objects are sold in one year, then one deduction is provided for all objects, no more than the established limit (this condition is applicable only when claiming a deduction in the amount of 1 million rubles or 250 thousand rubles);
• If, when selling real estate, its value under the sales contract is 30 percent or more below the cadastral value, the tax is calculated using the formula: Cadastral value x 0.7. The specified amount is also entered into section 2 under code “09”
• This type of deduction can be claimed an unlimited number of times during your life.