Declaration of income is legally provided for individual entrepreneurs using the general taxation system, private lawyers, notaries, foreign citizens working in Russia as employees on the basis of a registered patent, and for ordinary Russians who received income from the sale of real estate, a vehicle, etc. Further.
- When is a declaration submitted to individuals?
- Why will the 3NDFL form change?
- What types of income are indicated in the declaration?
- What influenced the changes in the Tax Code?
- What will change in the new year?
Updated form 3-NDFL for 2021
Declaration form 3-NDFL was approved by order of the Federal Tax Service of the Russian Federation dated December 24, 2014 No. ММВ-7-11/671, and by order dated October 25, 2017 No. ММВ-7-11/822 changes were made to it, which from 2021 are valid for declaration income received in 2021.
How does the new form 3-NDFL 2021 differ from the previously valid one? The main innovations of the declaration are as follows:
- Page barcodes have changed.
- The “title page” of the declaration no longer contains a field for entering the address of an individual; now only his contact telephone number is indicated.
- On sheet “D1”, intended for property tax deductions, the cadastral number of the property is indicated instead of the address.
- In sheet “E1”, the declaration in form 3-NDFL 2021 (calculation of standard and social deductions) now does not contain a line to reflect the number of months, based on the results of which income from the beginning of the year did not exceed 350 thousand rubles. A new line has also been added here for the amount paid for undergoing an independent assessment of one’s qualifications - this is a new social deduction approved by law dated July 3, 2016 No. 251-FZ.
- In connection with the introduction of a new type of investment tax deduction (law dated December 28, 2013 No. 420-FZ), sheets “Z” (calculation of income from transactions with securities and derivatives) and “I” (calculation of income from participation in investment partnerships).
- In the 3-NDFL declaration, the form for filling out 2021 has been supplemented with a completely new application “Calculation of income from the sale of real estate”. It must be filled out only for objects registered as ownership after 01/01/2016, taking into account that the income from the sale must be at least 70% of the cadastral value of the object (clause 5 of Article 217.1 of the Tax Code of the Russian Federation).
In addition to the form, the same order of the Federal Tax Service of the Russian Federation also updated the electronic formats of the declaration, since it can be submitted not only in “paper” form, but also electronically.
What types of income are indicated in the declaration?
First of all, the individual’s income for which tax was not paid is indicated.
It is important to specify the code correctly here:
| Code | Decoding |
| 01 | Sale of real estate |
| 02 | Sale of other property (vehicle, etc.) |
| 03 | Income from securities |
| 04 | Income from rental property |
| 05 | Income from a gift |
| 06 | Profit arising from an employment contract, if the deduction is taken into account by a tax agent |
| 07 | Profit due to an employment contract, if the deduction is not taken into account by the tax agent |
| 08 | Other income |
Tax return in form 3-NDFL 2021: requirements for registration
The rules, taking into account which the 2017 tax return should be filled out, are contained in the above-mentioned order of the Federal Tax Service of the Russian Federation No. ММВ-7-11/671, as amended on October 25, 2017.
The updated 3-NDFL declaration form for 2021 can be filled out manually, on a computer, or using specially developed programs. In this case, you cannot use colored ink, but only black or blue. The declaration can only be printed on one side of the sheet. It is prohibited to staple sheets together, as this may damage the barcode and other document data.
When filling out the 3-NDFL certificate (new form for 2021), you should avoid mistakes, since corrections in it are unacceptable.
All monetary indicators are indicated in rubles with kopecks, but this does not apply to personal income tax amounts, which must always be reflected in full rubles, remembering that values are less than 50 kopecks. are discarded, and 50 kopecks. and more are rounded to the nearest ruble.
Text fields are filled in capital block letters from left to right, only one character is displayed in each cell, and dashes are inserted in empty cells.
If all the information reflected does not fit on one page of the 3-NDFL declaration sheet of the new form-2017, the form can be supplemented with the required number of pages of this sheet.
When the declaration is completed, it is necessary to number all its pages in order in the “page” field. and indicate their total number on the title page, as well as the number of sheets of supporting documents. For supporting documents, you can draw up and attach a register.
Section 1
This section consists of line blocks 010-040 . You must fill in as many blocks as OKTMO tax is due. The blocks are filled in like this:
- line 010 displays the OKTMO code;
- line 020 indicates the budget classification code;
- line 030 reflects the positive result of the tax calculation, that is, its amount that is payable to the budget;
- line 040 reflects the tax amount if it turns out with a minus sign (tax to be reduced).
Sample of filling out lines 010-040 of Section 1
Section 2
This section is intended to calculate the average annual value of the property. It should be filled out separately in relation to property:
- located at the location of the organization;
- relating to separate divisions;
- taxed at different rates, and so on.
The full list can be found in paragraph 5.2 of Section V of the Procedure .
The following table contains line-by-line completion of section 2.
Table 1. How to fill out section 2 of the corporate property tax return
| Field | Index |
| Property type code (line code 001) | Code from Appendix No. 5 to the Procedure |
| OKTMO code | Must match the code from line 010 of the corresponding Section 1 block |
| Lines 020-140 | Residual value of fixed assets at the beginning of each month (date indicated in column 1). Column 4 indicates the cost of preferential property included in the amount indicated in column 3 |
| Line 141 | Cost of real estate included in the property |
| Line 150 | Average annual value of property ( sum of lines 020-140 divided by 13 ). |
| Line 160 | Before the “/” sign - tax benefit code, if any (Appendix No. 6 to the Order). After the "/" sign:
|
| Line 170 | The average annual value of property, which is not taxed ( the sum of indicators from column 3 of lines 020-140, divided by 13 ). |
| Line 180 | Filled in only if the property type code is “02” . The share of the book value of a real estate property in the territory of the corresponding constituent entity of the Russian Federation. |
| Line 190 | In general, tax base = Line 150 - Line 170. If the property type code is “02” (line 180 has a value): base = (Line 150 - Line 170) x Line 180 |
| Line 200 | To be filled in if the law of the subject establishes a reduced rate:
|
| Line 210 | Tax rate |
| Line 215 | Coefficient applied to railway tracks |
| Line 220 | Tax amount for the year: Line 190 x Line 210 / 100 |
| Line 230 | Amount of advance payments |
| Line 240 | If you have a regional benefit with a code 2012500:
|
| Line 250 | Amount of tax benefit by code from line 240 |
| To be filled in if the property type code is “04” . The amount of tax paid outside the Russian Federation in respect of property owned by a Russian legal entity is indicated. | |
| Line 270 | Residual value of fixed assets at the end of the year |
Section 2.1
This section contains information about the objects in respect of which Section 2 was completed. It consists of blocks of lines 010-050 , which indicate:
- on line 010 - cadastral number of the object;
- on line 020 - conditional number from the Real Estate Register;
- on line 030 - inventory number (in the absence of cadastral and conditional);
- on line 040 - code OKOF;
- on line 050 - the residual value of the object at the end of the year.
The number of blocks must correspond to the number of taxable properties.
Section 3
The last section of the declaration is intended to calculate property tax, which is calculated based on the cadastral value of the property. Filling out the rows is in the following table.
Table 2. Filling out section 3 of the corporate property tax return
| Field | Index |
| Property type code (line code 001) | Code from Appendix No. 5 to the Procedure , usually code “ 11 ” |
| OKTMO code (line code 010) | OKTMO |
| Line 014 | Cadastral number of the building (structure, structure) |
| Line 015 | Cadastral number of the premises inside the building, if the object is this premises |
| Line 020 | Cadastral value of the property |
| Line 025 | Non-taxable part of the cost (included in line 020) |
| Line 030 | If the object is in common (shared) ownership, indicates the size of the share |
| Line 035 | Filled in if the cadastral value is determined for the building, but not for the premises inside, which is the object of taxation. A share equal to: Room area / Building area is indicated |
| Line 040 | Before the “/” sign - the benefit code in accordance with Appendix No. 6 to the Procedure (except for codes 2012400 and 2012500). Only for code 2012000 : after the “/” sign - the number, clause, subclause of the regional law that introduced the benefit |
| Line 050 | To be filled in if the object is located on the territory of different constituent entities of the Russian Federation. The share of the cadastral value related to the given region is indicated |
| Line 060 | Tax base: (Line 020 - Line 025) x Line 030 (if filled out) x Line 050 (if filled out) |
| Line 070 | If a benefit with a code is installed 2012400:
|
| Line 080 | Amount of preferential rate (if Line 070 is filled in) |
| Line 090 | For foreign organizations. A coefficient is indicated equal to: number of months of ownership of the object / 12 |
| Line 100 | Tax amount for the year:
|
| Line 110 | Amount of advance payments within a year |
| Line 120 | If there is a benefit with a code 2012500:
|
| Line 130 | Benefit amount from Line 120 |
What is needed to fill out the 3-NDFL declaration
First, you need to download the 3-NDFL 2021 declaration form, print it if filling it out manually, or fill out the form on a computer. The declaration using the new form can also be filled out using a special program already posted ]]>on the Federal Tax Service website]]>.
You can download form 3-NDFL 2021, current in 2021, below.
Data should be entered into the declaration after all necessary supporting documents have been collected. Information to be filled out is obtained from “2-NDFL” income certificates issued by the tax agent, from payment, settlement and other supporting documents, as well as from calculations that are made on the basis of these documents.
When to submit a declaration by individuals - deadlines
It will no longer be possible to file an income tax return for 2021. All deadlines have been exhausted, the deadline is long in the past - it is May 4 of this year. You can report your income for the current year until May 2 of the next year, that is, in 2021.
A completely different time frame for a partial refund of paid personal income tax is relevant for those who expect to receive a tax deduction. For this purpose, 3NDFL is allowed to be submitted within a year.
3-NDFL new form 2021: sample filling
Regardless of the purpose of submitting the declaration to the tax authorities, it must contain:
- title page,
- section 1 - total personal income tax amounts to be paid or refunded,
- Section 2 – calculation of the tax base and personal income tax for each tax rate.
The remaining sheets and a new appendix to the 3-NDFL declaration are filled out if necessary, depending on the type of declared income and declared deductions.
The sample form 3-NDFL 2021 we present is filled out for an individual to receive social deductions for personal income tax for treatment and education. In addition to the mandatory sections of the declaration 1 and 2, in this case it was necessary to fill out sheet “E1” with the calculation of such deductions.
Form 3-NDFL in 2021 - sample
How to calculate property tax
The base for property tax for legal entities is:
- in the general case - its average annual cost ;
- in relation to real estate objects specified in Article 378.2 of the Tax Code of the Russian Federation - cadastral value .
To determine the average annual cost it is necessary:
- add up the residual value of real estate at the end of each month;
- divide the result by 13.
Next, the average annual or cadastral value is multiplied by the rate. The rate is set by the authorities of the constituent entity of the Russian Federation, but cannot exceed 2.2% .
The result will be the amount of tax payable for the year. If advance payments , they must be subtracted from this amount.
If a legal entity owned the property for less than a full year, tax should be paid only for this period. First, the coefficient is calculated : the number of months of ownership of the object is divided by 12. Next, the tax base is adjusted taking into account this coefficient.
Restrictions
The amount of the deduction depends on the price of the object, the funds spent on repairs after the acquisition (finishing, development of design documentation, installation of gas, water supply and other engineering systems) and how the transaction was carried out - with or without a loan.
Limits on deductions per citizen – 2 million rubles. The limit established at the state level is 13% of the tax paid to the budget, but not more than 260 thousand rubles. Also, 13% of the amounts going to the bank when repaying the mortgage loan is returned. The limit here is higher and amounts to 390 thousand rubles.
Fact: in accordance with the amendments of 2014, it is possible to return funds not from one object, but from several at once. The main thing is that the total amount does not exceed 260 thousand rubles, and the property was purchased after January 1, 2014.
Sample list of documents
An example of filling out a list of documents for property deductions to be sent by mail to the tax office. Microsoft Word version 2003 or higher (or similar program) is required to open.
Please note: this listing is just an example. Your inventory must contain exactly all the documents that you send to the tax office. You can find a list of documents that you need to apply for a property tax deduction here: Documents for processing a property tax deduction
