The indication of the code of the type of income in 3-NDFL tells the tax office what type of taxable income the individual - the applicant for this declaration - received. We will tell you how to correctly fill in this requisite on Sheet A of the declaration, as well as provide a complete directory of tax codes for types of income, approved by the Tax Service of Russia.
On Sheet A
In the current 3-NDFL declaration form (approved by order of the Federal Tax Service of December 24, 2014 No. ММВ-7-11 / 671 as amended by order No. ММВ-7-11 / 822 of October 25, 2017), the codes of types of income in 2018 are found on two sheets - A and B. Since income can be received by a person, both from sources in Russia and from foreign ones.
As for Sheet A, the type of income code here on line 020 means receipts from sources in Russia:
Note that, conventionally, Sheet A is divided into 3 identical parts (see above). This is done in this way, since it is possible that the taxpayer will have to put down the code of the type of income on Sheet A 3-NDFL more than once - for each source of his income.
EXAMPLE
In 2017, Shirokova received income from the sale of an apartment, from renting out housing, a valuable gift (from 4,000 rubles), dividends on the shares of Vympel CJSC owned by her. This means that in 2018, when filling out the 3-NDFL declaration, she will fill out 4 parts of Sheet A - and each with its own code of the type of income.
The mechanism for filling in line 020 "Type of income code" in 3-NDFL is quite simple: this field has only 2 familiarity, as well as the values of the codes (+ corresponds to the format of the codes approved by the Federal Tax Service, which are all two-digit).
Code reference for line 020
The corresponding code of the type of income in the 3-NDFL declaration for 2017 is affixed in accordance with Appendix No. 4 to the rules for filling out the 3-NDFL form by individuals (the above-mentioned order No. ММВ-7-11 / 671).
Main controversial points
Code 01 or 02?
To understand the difference, you need to be guided by the provisions of the Civil Code of the Russian Federation. So, code 01 includes only immovable things, and code 02 - the rest of the property, which the law does not classify as immovable (Article 130 of the Civil Code of the Russian Federation and other norms).
EXAMPLE
Shirokova sold her car in 2017, resulting in taxable income.
Code 06 or 07?
The difference is that in the first case, the personal income tax from the income has already been fully transferred by the tax agent to the budget, and in the latter case, the tax agent could not withhold tax from the taxable income. In whole or in part - it doesn't matter.
ADVICE
To understand whether the tax on income was withheld (and whether in full) under an employment contract or a GPC agreement, you need to look at your 2-NDFL certificate issued by the employer. This will give the basis for salary income to put down the appropriate type code in the 3-NDFL declaration.
Code 01 or 09?
Since 2016, the tax base for income from the sale of real estate of an individual is determined taking into account Art. 217.1 of the Tax Code of the Russian Federation. According to its clause 5, if the income from the sale is less than the value according to the cadastre multiplied by a reduction factor of 0.7, then for the purposes of personal income tax, the income is recognized as equal to the cadastral value.
This coefficient was introduced so that the participants in such transactions did not artificially underestimate the real price of the objects.
Code 10
Put this code on line 020 of the 3-NDFL declaration on the basis of exclusion. That is, when everyone else objectively does not fit. For example, if you win in the lottery amounts from 4,000 to 15,000 rubles inclusive (see the new provisions of Article 214.7 of the Tax Code of the Russian Federation).
On sheet B
More codes for the types of taxpayer income can be found on Sheet B of the 3-NDFL declaration. They are posted here when the source of the individual's taxable income is located abroad:
For Sheet B, tax authorities give only two codes to choose from:
- "1" - profit of a controlled foreign company (the so-called CFC);
- "2" - other income.
One of the main details in 3-NDFL is the code of the type of income for 2016. The information about the source of payment, which must be indicated by the declarant, as well as the amount of income and tax from it, depends on its value. Let's dwell on these codes in more detail.
Where do they meet
You can cite a lot of life situations when an individual is obliged to independently declare his income and calculate income tax. For example, selling a car. The income code in 3-NDFL for 2016 must certainly be indicated in the corresponding line.To indicate the income code in 3-NDFL, line 020 of Sheet A is intended, where income received from domestic Russian sources is given.
Moreover, it is possible that you will have to fill in the income code in the 3-NDFL declaration for 2016 more than once. This is due to the fact that there may be:
- different types of income;
- different rates of personal income tax on a particular income (Article 224 of the Tax Code of the Russian Federation).
EXAMPLE
Let us assume that E.A. Shirokova in 2016 sold an apartment that she had owned for less than the last three years, as well as a car that she had recently acquired. In addition, the employer provided her with deductions for two children in 2016.
All this means that in March-April 2017, when declaring her income, Shirokova in Sheet A of the 3-NDFL form will fill in 3 parts at once - for an apartment, a car and child deductions from the employer.
Than approved
To understand which income code to indicate in 3-NDFL, you need to refer to the order of the tax service of Russia dated December 24, 2014 No. ММВ-7-11 / 671. Moreover, in the most recent edition - dated October 10, 2016. They have secured the form of this declaration, the electronic format and the rules for filling out.The necessary and suitable income code when filling out 3-NDFL is taken from Appendix No. 4 of this regulatory document. For your convenience, we have listed them in the table below:
| Income type code in 3-NDFL for 2016 | |
|---|---|
| Code | Type of income |
| 01 | From the sale of real estate and shares in it at the price specified in the alienation agreement |
| 02 | From the sale of other property |
| 03 | From operations with securities |
| 04 | From renting / renting property |
| 05 | Donations in cash and in kind |
| 06 | Income under an employment / civil law contract, personal income tax from which withheld by a tax agent |
| 07 | Income under an employment / civil law contract, personal income tax from which is not withheld by a tax agent (including partially) |
| 08 | Dividend |
| 09 | From the sale of real estate and shares in it at the cadastral value of the object, multiplied by a reduction factor of 0.7 |
| 10 | Other income |
Do not confuse the main income code in 3-NDFL with the similar one from line 031 of Sheet B. The latter has its own meanings and applies only to receipts from foreign sources. Please note that the composition of these codes has been updated for 2017. For example, the income code in 3-NDFL from the sale of an apartment (01) received a new, more accurate name - "Income from the sale of real estate and shares in it, determined based on the price of the object specified in the agreement on alienation of property."
How to apply
One of the most common situations is selling a car. In 3-NDFL, the income code will have the meaning exactly 02 as the sale of other property.We would like to draw your attention to the fact that when selling a car, the income code in 3-NDFL is set erroneously - 01. That is, they consider it to be real estate. However, de jure, any vehicle is precisely movable objects. They are not related to real estate. Therefore, the code for the car will be 02.
And for a salary, the 3-NDFL income code can take 2 values - 06 and 07. The only difference is whether the employer withheld income tax or not. To understand this, you need to look at the 2-NDFL certificate issued upon dismissal. In most cases, the salary code for the type of income in 3-NDFL is 06.
We also note that salary income is declared in 3-NDFL in order to correctly calculate the total amount of personal income tax, which will have to be transferred to the treasury or it will be possible to return it.
As you can see from the table, each code has its own income composition. At the same time, the Federal Tax Service does not provide any decoding of them. For example, what will be the code of income from the sale of a land plot in 3-NDFL? We know: 01 or 09.
If we talk about renting an apartment, the income code in 3-NDFL is 04. Everything is simple, since the word “rent” is in the name of the code.
But what is the income code to put in 3-NDFL when you win the lottery? Apparently - 10 "Other income".
It is more difficult with the 3-NDFL income code when selling shares. In our opinion, this will be code 03, since a share is a security. And according to the Tax Code, income from operations with securities is the proceeds from their sale (Article 329).
How much is personal income tax from winnings? The 2018 Income Declaration Campaign for 2017 is nearing completion. The last day for filing the declaration is May 3, 2018. This means that individuals who were lucky enough to get rich last year urgently need to submit a report on this and then pay personal income tax on winnings in 2018. But it may not be necessary to do this. We will tell you what to do, taking into account the latest clarifications of the Federal Tax Service of Russia about the personal income tax rate on winnings.
There is such a duty
Participation in a lottery / gambling / bookmaker / sweepstake may result in the receipt of a prize or a certain amount of money from their organizer. As a general rule, personal income tax from winnings in 2018 must be transferred to the treasury.
But what kind of personal income tax will be when receiving a prize, and whether it will be at all, depends on its total amount (assessment of the prize in monetary terms).
In addition, it depends on the amount of the win who pays personal income tax from the lottery win, gambling to the budget:
- the winner himself;
- tax agent (must calculate personal income tax from the amount of the winnings for each fact of the issued income separately).
Winning RUB 15,000 +: who are the tax agents
According to the law, which has been in effect in the new edition since 2018 (No. 354-ФЗ dated November 27, 2017), personal income tax from lottery winnings in 2018 pays:
- lottery operator or distributor;
- organizer of gambling in bookmakers and sweepstakes.
The condition for their recognition as tax agents is that an individual received from them a prize of 15,000 rubles or more (clauses 1 and 2 of article 214.7 of the Tax Code of the Russian Federation). Only in this case, they calculate, withhold and transfer personal income tax with winnings and prizes to the treasury.
Winning or a prize from participation in a gambling game is subject to personal income tax minus the bet made by the future winner.
Win up to RUB 15,000: pay yourself
In the amount of up to 15,000 rubles, each lottery win is subject to personal income tax, which the winner must calculate and pay on his own (subparagraph 5 of paragraph 1 of article 228 of the Tax Code of the Russian Federation). And in the next tax period (year), submit a declaration in the form of 3-NDFL:
Win 4000 r. and less: no tax
The law clearly states what amount of winnings is not subject to personal income tax. This is 4000 rubles or less (paragraph 8, clause 28, article 217 of the Tax Code of the Russian Federation). That is, after receiving such a prize, you do not need to do anything for tax purposes.
However, there is an important nuance: we are talking in general about the amount of 4000 rubles maximum per year. If a person received winnings several times and after the second time the amount immediately exceeded 4000 rubles, it is time for him to think about what personal income tax from winning the lottery. This is confirmed by the comments of the Ministry of Finance and the Federal Tax Service of Russia.
Several small wins = Tax
In a letter dated April 11, 2018 No. 03-04-07 / 23939, the Ministry of Finance (sent by the letter of the Federal Tax Service dated April 17, 2018 No. BS-4-11 / 7321) considers a situation that is very likely to happen in life.
Let's say that every organizer of a lottery (gambling, bookmaker), as a potential tax agent, when giving out winnings of up to 4,000 rubles to the winner on a completely legal basis, did not withhold personal income tax for the lottery for the tax period. However, it turned out that, in aggregate, for all small winnings for the tax period from all tax agents, the statutory limit of 4,000 rubles was exceeded.
According to officials, in this situation, on the basis of sub. 4 p. 1 of Art. 228 of the Tax Code of the Russian Federation, the winner himself calculates the tax payable to the treasury in accordance with Art. 225 of the Tax Code of the Russian Federation. He takes the prescribed percentage of personal income tax from the winnings from the amount exceeding the limit. Then you need to submit a 3-NDFL declaration to the IFTS at the place of your registration.
You can familiarize yourself with a sample of filling out a 3-NDFL declaration at this link. Taxpayer Liability and Fines There are three possible situations in which a taxpayer may be held liable for late filing of tax returns and payment of personal income tax:
- The declaration was not submitted and the tax was not paid.
- The declaration was not submitted as the tax is covered by the deduction.
- The declaration was submitted on time, but the tax was not paid, or it was not paid on time.
Let's consider each situation in more detail. The declaration was not submitted on time and the tax was not paid. According to article 119 of the Tax Code of the Russian Federation on failure to submit a tax return, the taxpayer faces a fine of 5% of the amount of undeclared income for each month of delay. In case of non-payment, the fine will increase until it reaches the maximum possible value - 30%.
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IE), lawyers, notaries and other professionals who earn their living in private practice. These people are united by the fact that they independently calculate taxes and pay them to the budget.
- Tax residents who received income in other states.
Tax residents include those citizens who actually live in Russia for at least 183 days a year. - Citizens who received income from the sale of property: cars, apartments, land, etc.
- Persons who have received income under construction contracts, a civil law contract or from renting an apartment.
- The lucky ones who win the lottery, slot machines or sweepstakes must also pay tax on their winnings.
- If necessary, get a tax deduction: when buying an apartment, for treatment, medicines, studies, and so on.
Do not confuse this document with the 2-NDFL certificate.
Sample 3-ndfl (35%) for gifts, winnings and loan income
Personal income tax A tax return in the form of 3-personal income tax is filled in and submitted by individuals and individual entrepreneurs (IE) in two cases: upon receipt of income during the reporting year, and / or to receive a tax deduction from the state for income tax. Receiving income A citizen must fill out a tax return if, during the year, he has received any income for which tax has not yet been paid.
An example of reasons for filing a tax return is:
- Selling real estate or other property (such as a house, garage or car);
- Receipt of dividends, sale of shares or securities;
- Winning the lottery;
- Receiving a valuable gift;
- Renting out of housing.
Additionally, the 3-NDFL declaration must be submitted by individual entrepreneurs under the general taxation system, as well as by lawyers and notaries.
How to fill in 3-ndfl correctly?
The 3-NDFL tax return is a form of document by which citizens report to the state on personal income tax (PIT). The 3-NDFL declaration serves as a single reporting form for all individuals and individual entrepreneurs.
Those who are first faced with filling it out have many questions. You can entrust the filling of the declaration to specialists, or try to figure it out on your own.
This article describes in detail what a 3-NDFL declaration is needed for, how to fill it out correctly, and within what time frame it is necessary to submit it to the tax authorities.
Taxation of winnings and prizes: personal income tax rates and declaration procedure
Home / Taxes / NDFL / How to fill in 3-NDFL correctly? 02/19/2018, Sashka Bukashka On February 18, 2018, the order of the Federal Tax Service of Russia of 10/25/2017 N ММВ-7-11 / entered into force, which amended the form of the tax return on personal income tax (form 3-NDFL). These changes are effective from 2018 for the declaration of income received in 2017.
Let's take a look at how to fill out the form to meet the new requirements. Personal income tax is a tax on personal income that is paid to the state by working citizens, and 3-personal income tax is a declaration that people who receive income in Russia submit to the tax service.
This article describes how to fill out a 3-NDFL declaration, and what it is for. Who needs to file a 3-NDFL tax return The declaration is filed upon receipt of income from which personal income tax must be paid, as well as for the return of part of the tax previously paid to the state.
How to fill out the 3-NDFL declaration on your own in 2018
Info
Deadlines for submitting a 3-NDFL declaration In general, a 3-NDFL declaration is submitted no later than April 30 of the year following the expired tax period (clause 1 of article 229 of the Tax Code of the Russian Federation). If the last day of the term falls on a weekend or a non-working holiday, you can submit the declaration on the next working day after that day (cl.
7 tbsp. 6.1
Attention
Tax Code of the Russian Federation). Due to the fact that 04/30/2018 is a day off due to the postponement from Saturday 04/28/2018, 05/01/2018 - Spring and Labor Day, and 05/02/2018 is also a day off due to the postponement of the weekend from 01/07/2018 (Art. 112 of the Labor Code of the Russian Federation, Government Decree of 10/14/2017 No. 1250), you can submit the 3-NDFL declaration for 2017 on 05/03/2018. If filing a personal income tax return is a right, and not an obligation of an individual (for example, when buying an apartment and presenting a property tax deduction), you can submit a tax return after 03/05/2018.
How to fill out a new 3-ndfl form
Instructions for filling out 3-NDFL. Title page Cap In the “TIN” section on the title page and other completed pages, the identification number of the taxpayer - an individual or a company - is indicated. In the item "Correction number", 000 is entered if the declaration is submitted for the first time this year.
If you need to submit a revised document, then the section says 001. "Tax period (code)" - a period of time for which a person is accountable. If you are reporting for a year - put the code 34, the first quarter - 21, half a year - 31, nine months - 33.
"Reporting tax period" - in this paragraph indicate only the previous year, the income for which you want to declare. In the field "Submitted to the tax authority (code)", the 4-digit number of the tax authority is entered, in which the submitter of the documents is registered with the tax authorities. The first two digits are the region number and the last are the inspection code.
3-ndfl declaration in 2018: form
The declaration has a large number of pages, and many citizens prefer to contact specialists or specialized online services to fill it out. However, you can fill out the document yourself. There are several options for filling out the 3-NDFL declaration yourself:
- Download the declaration form and print it (or get it from the tax office), then fill it in manually.
- Fill out the 3-NDFL declaration form on a computer.
- Fill in the declaration using the "Declaration" program, which can be downloaded from the tax office.
In case of incorrect filling, the declaration will be returned by the tax inspector to correct errors.
Download the 3-NDFL declaration and a sample of filling out The blank form of the 3-NDFL tax return according to the new 2018 form and a sample of its filling can be downloaded from the links below.