One of the options for drawing up a 3-NDFL declaration is to use a free program, which can be downloaded on the Federal Tax Service website. The program allows you to fill out a report form for any category of individuals - an entrepreneur, a private practitioner, a citizen to return a tax amount or pay it.
To use the Declaration 2021 program, you should download it, install it on your computer, then open it and enter the required data. There are many tabs, but not all are useful to an individual. You need to determine the purpose of filling out the tax return and select the necessary sections. The following provides explanatory instructions on how to correctly prepare a report using the presented program.
For 2021: Program Declaration 2021 for filling out 3-NDFL in 2021.
Changes in the 3-NDFL declaration
The new form of tax return 3-NDFL and the format of electronic submission were approved by Order of the Federal Tax Service dated August 28, 2020 No. ED-7-11 / [email protected] , which is applied starting from the submission of tax reports for 2020.
Let us remind you that the declaration in form 3-NDFL must be submitted by individual entrepreneurs to OSNO, lawyers, notaries, mediators, and persons engaged in private practice. In addition, 3-NDFL is surrendered when receiving income from the sale of property or property rights, when receiving real estate or vehicles as a gift, as well as when receiving income in the form of winnings. In all of these cases, the 3-NDFL declaration must be submitted in 2021 using a new form.
The main changes in the new declaration were made to Section 1 “Information on the amounts of tax subject to payment (additional payment) to the budget/refund from the budget” of the declaration. Now it consists of two points:
- “Information on the amounts of tax subject to payment (surcharge) to the budget (except for the amounts of tax paid in accordance with paragraph 7 of Article 227 of the Tax Code of the Russian Federation) / refund from the budget” (hereinafter referred to as paragraph 1 of section 1);
- “Information on the amounts of tax (advance tax payment) paid in accordance with paragraph 7 of Article 227 of the Tax Code of the Russian Federation” (hereinafter referred to as paragraph 2 of section 1). Clause 2 of Section 1 is filled out by lawyers, notaries, mediators and other persons engaged in private practice (hereinafter referred to as individual entrepreneurs and persons engaged in private practice).
At the same time, a new appendix “Application for offset (refund) of the amount of overpaid personal income tax” was added to Section 1, and a separate calculation sheet was added to Appendix 3 “Calculation of advance payments paid in accordance with paragraph 7 of Article 227 of the Tax Code Russian Federation".
In addition, the field “Registered under No.” has now been removed from the title page, and in Appendix 4 indicator 090 has been added “Amount of financial assistance provided to students (cadets), graduate students, adjuncts, residents and assistant trainees (rub. kopecks).”
The procedure for filling out the 3-NDFL declaration has, by and large, not changed, but for individual entrepreneurs and individuals engaged in private practice, there are several nuances that must be taken into account when submitting reports.
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