An example of filling out a tax return 3 personal income tax. 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.
This is where the “Declaration” software product is located, using which you can fill out the document as quickly and correctly as possible. Since the personal income tax declaration form 3 changes quite often, a new version of the program is posted on the tax website 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 the 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 that this program contains. This is very convenient because you do not need to additionally search the Internet for the necessary information. In order to select the required inspection number, 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 allows 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 income in foreign currency. Most citizens select the first item in this column, which reflects the declarant’s income 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 submitting 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 “Type of document” line, click on the button and select the required document from the list, usually 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 subject to other interest rates, this software product allows you to select the value the declarant needs.
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 “Calculate standard deductions” checkbox. 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 past year are filled in similarly. 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.
At this point, filling in the general information can be considered complete. The following articles will look at filling out the “Deductions” tab, data in which is entered differently depending on the type of deduction:
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Ivanov Ivan Ivanovich bought an apartment in 2012 for 2,200,000 rubles.
In 2013, he applied for a property deduction and returned 91,000 rubles of income tax for 2012, i.e. from the maximum possible deduction of 2,000,000 rubles. used 700,000 rubles (Line 140 + line 240 of the sheet AND the last submitted 3-NDFL)
In 2014, Ivanov I.I. submits a 3-NDFL declaration to receive the balance of RUB 1,300,000. (Line 260 of sheet I from 3-NDFL with the last submitted 3-NDFL).
Let's help Ivanov I.I. fill out the declaration.
Software installation
- Visit the official website of the Federal Tax Service http://www.nalog.ru
- Select the section “Individuals”
- Find the “Software” section, select “Declarations”
- Select the year for which you are submitting a declaration, then select “Installation program. EXE extension", download the program and run
Having launched the program, you will see on the left a list of tabs to fill out, we go in order.
Declaration type- 3-NDFL (if you permanently work and live in Russia)
Inspection number- choose the tax office to which you belong at your place of residence (place of permanent residence)
Correction number- select “0” if you are submitting the first property deduction declaration for 2013, if you are submitting the updated “1,2,3...” depending on which account.
Signs of a taxpayer- select “other individual”
Income available- select “accounted for by “certificates of income of an individual” ...”
Reliability is confirmed- “personally”, if you submit it yourself.
Step 2. Fill in “Information about the declarant”
Be sure to first select the “document box” at the top
FULL NAME- fill out
TIN- fill it out. If you don’t know the TIN, go to the official website of the Federal Tax Service
Citizenship data- select “citizen”
Information about the identity document- select “passport - 21”, then fill out your passport information. 
Now select the “house” from above
Address in the Russian Federation— “residence”, when submitting documents at the place of permanent registration; “stay”, in case of assignment of documents under temporary registration.
Indicate the zip code, address, if there is no area, then leave empty columns.
Phone number write with the city code, without spaces.
OKTMO— enter an 8-digit code. You will find the code on the official website of the Federal Tax Service http://www.nalog.ru/rn77/service/oktmo/
Address outside the Russian Federation- empty 
First of all, choose 13%.
Payment source- click on the first green +. In the window that appears, fill in the name of the organization you work for, INN, KPP, OKTMO. You can take the information to fill out this window from section No. 1 of the 2-NDFL certificate (get the certificate from the accounting department at your place of work).
Now click on the second green +, after which the “income information” window opens.
Select “income code”- in our case, this is salary (2000), indicate the month for which you received income, click “Yes”. This way you fill out information about your income for the entire year. Information for filling out this window can be taken from section No. 3 of the 2-NDFL certificate.
Keep in mind that for some income you must enter the amount and deduction code. 
When filling out a property deduction declaration, select the button with the house.
Check the box next to “provide property tax deduction”
Purchase method- if the apartment was purchased under a purchase and sale agreement, we mark “purchase agreement”, if the apartment was purchased in a new building, i.e. in a house under construction, then choose “investment”
Object name- "apartment"
Type of property- choose from the state registration certificate
Signs of a taxpayer- depending on who submits the declaration. In our case, “object owner”
Address— enter the address of the purchased property. Don't forget to enter the code of the subject of the Russian Federation.
Date of the act of transfer of the apartment, room or share in them- if the property was purchased in a house under construction, enter the date from the deed
Date of registration of ownership of a residential house, apartment, room- if the apartment was purchased under a sales contract, enter the date from the contract
Date of application for distribution of property deduction- if it is common joint property, then reflect the date of drawing up the application for the distribution of shares
Year of start of using the deduction- if you receive it for the first time, then enter 2013; when applying for the remainder of the deduction, enter the year in which the right to a property deduction arose. In our case, 2012. 
Next click “Proceed to enter amounts”
Cost of the object (share)- indicate the amount from the contract
Deduction for previous years according to the declaration- reflect the amount of deduction received earlier. Just keep in mind that this is not the amount that was returned to your bank account. In our case, Ivanov I.I used 700,000 rubles. So we indicate this amount. (Line 140 + line 240 of sheet I of the last submitted 3-NDFL (or sheet L, if this is a declaration for the period before 2010))
Amount transferred from the previous year- in our case, this is 1,300,000 rubles (Line 260 of sheet I from 3-NDFL with the last 3-NDFL submitted. Or the amount from the notification of the Federal Tax Service for 2012)
Deduction according to previous years from the tax agent and deduction from the tax agent in the report. year- fill out if you receive a deduction through your employer. Indicate the amount of tax not withheld; you will find this information in paragraph 4.1 of the 2-NDFL certificate (deduction code - 311).
Loan repayment expenses- fill out if you use a mortgage. 
Now you can view the completed 3-NDFL declaration and print it.
The fastest and most convenient way to fill out a 3-NDFL personal income tax return is to use the free “Declaration” program.
The program can be downloaded in the section: Program "Declaration" > Program "Declaration 2016"
Training video on filling out the 3-NDFL declaration when purchasing property
So, we fill out form 3-NDFL for 2016.
When you start the “Declaration” program, the following window opens. Let's start with the tab " Setting conditions":
In the block "Declaration type" The default value is 3-NDFL.
In the block "General information" you must specify:
Inspection number - indicates the code of the tax authority at the place of residence in the Russian Federation (in the absence of a place of residence in the Russian Federation - the code of the tax authority for registration at the place of residence) of the taxpayer to which the Declaration is submitted). It must be selected from the directory, which will open if you click the button:
In the Adjustment number line, the default value is “0”. When submitting the initial Declaration to the tax authority, the “adjustment number” detail is entered “0”; when submitting an updated Declaration, the “adjustment number” is indicated, reflecting which updated Declaration is being submitted to the tax authority (for example, “1”, “2”, etc.);
In the block "Taxpayer Identification" It is necessary to note the symptom that you have. This block indicates the category of taxpayer to which the taxpayer for whose income the Declaration is being submitted belongs. If you are not an individual entrepreneur, head of a farm, lawyer or notary, then leave the default checkbox in the “Other individual” column.
If you did not have income in foreign currency or income from business activities in the reporting year, in the line "There are incomes" Leave the default checkbox.
In the block "Reliability confirmed" indicate the value “Personally”.
If the authenticity is confirmed by a representative of an individual, then a copy of the document confirming the authority of the legal or authorized representative of the taxpayer to sign the submitted Declaration must be attached to the Declaration.
After filling out the bookmark "Setting Conditions", the program window looks like this:
This section consists of 2 pages. Therefore, first fill in the information about your last name, first name, patronymic, TIN, place of birth, as well as an identity document (you can select the type of document from the directory by clicking on the button 
3. The next bookmark required to be filled out “Income received in the Russian Federation”.
This section shows income taxed at different rates - 13, 9 and 35%. Moreover, not only income from certificates is included here 2-NDFL, but also all other income, for example, from business activities, from the sale of an apartment, etc.
It is necessary to note the tax rate at which the income you receive is taxed, for example, select the rate - 13% and click on the sign: 
A window opens in front of us that needs to be filled out: enter the name of the tax agent, INN, KPP, OKATO code. This information can be taken from the certificate of income and withheld amounts of taxes issued by tax agents at the request of the taxpayer. Check the box “Calculate standard deductions using this source” and click “Yes”.
If there are several sources of income, the operation must be repeated for each source of income.
The values of the indicators to be filled in are transferred from the certificate f. 2-NDFL issued by a tax agent.
“Income received in the Russian Federation”
The button allows you to “repeat” the income and enter the remaining months.
The button allows you to edit the data.
The fields “Taxable amount of income”, “Tax amount calculated” and “Tax amount withheld” are filled in by the individual independently from the 2-NDFL certificate. The “taxable amount of income” in the 2-NDFL certificate is indicated as “Tax base”.
After filling out the above window, tab “Income received in the Russian Federation” should look like this:
4. Next, go to the “Deductions” tab. It consists of 4 pages, each of which contains information respectively on standard, social and property deductions, as well as on deductions for carrying forward losses from transactions with securities and transactions with financial instruments of futures transactions.
The page provided reflects standard tax deductions.
In line Provide standard deductions you need to check the box and select the deductions that you receive.
The program allows you to take into account changes during the year in the amount of deductions for yourself or for a child. For example, if from a certain month of the reporting year a parent began to be provided with a “children’s deduction” in double amount, you must mark a question mark, that is, put a dot next to this sign
The program will display a window in which you can indicate the periods when certain deductions were applied. They are filled out using the deduction code that matches the one on the 2-NDFL certificate.
On the same page, monthly income and expenses for individual entrepreneurs and individuals engaged in private practice are reflected.
After filling out the Standard Tax Deductions sheet, go to the Property Tax Deduction for Construction sheet. Put a tick in the line “Provide a property tax deduction.”
Fill in information about the object. This information can be taken from the Certificate of State Registration of the Right to Housing. After filling in the information about the object, click on the button Proceed to enter amounts.
The program automatically checks the completeness of the information entered and its correctness in terms of the rules for filling out the declaration, but the program does not check tax calculations. It is better to do this manually at the stage of viewing the declaration.
You can preview it before printing using the Preview button.
In order to record the declaration on electronic media, click “Export”, the declaration will be saved in xml format. Then the declaration must be printed.
Do not forget to indicate on the first sheet the number of sheets of documents attached to the declaration, as well as to put the date and your signature on each sheet of the declaration.
Let’s immediately make a reservation that a repeated declaration means filling out 3-NDFL for a property deduction for the second year in a row. Let's figure out under what circumstances this becomes necessary.
If it is impossible to use the property deduction in full for one year’s income, part of the underused deduction can be transferred to the next year (clause 9 of Article 220 of the Tax Code of the Russian Federation). Of course, provided that next year the individual who bought housing will have income taxed with personal income tax at a rate of 13% (clause 1 of Article 220, clause 3 of Article 210, clause 1 of Article 224 of the Tax Code of the Russian Federation).
To continue claiming a deduction for purchased housing, you will need to fill out 3-NDFL for the balance of the deduction. To do this, of course, you can simply download the 3-NDFL declaration form (approved by Order of the Federal Tax Service of Russia dated December 24, 2014 N ММВ-7-11/671@) and fill it out. But it’s easier to use the program from the website of the Federal Tax Service of Russia
Filling out 3-NDFL to receive a property deduction: second year
There are no special instructions for filling out the 3-NDFL declaration with the remainder of the deduction. Its only peculiarity will be that in addition to information about the homeowner, his employer, income and the amount of personal income tax withheld, it must also indicate the total amount of property deduction and the amount of property deduction provided in the previous year.
By the way, it is possible that an individual will not be able to use the entire deduction amount in the second year. Then the declaration will need to reflect the unused balance, which will transfer to the next year. And so on until the full deduction is received.
