Object name code in 3 personal income tax

Who submits Form 3-NDFL

Article 229 of the Tax Code of the Russian Federation defines the circle of persons who have the obligation to provide a declaration, these are:

• individual entrepreneurs;
• notaries, lawyers and other persons engaged in private practice;
• foreigners employed by citizens for personal, household and other similar needs, as well as in organizations, individual entrepreneurs or conducting private practice;
• citizens who have received remuneration from individuals and organizations that are not tax agents under employment contracts and civil agreements, including income from the rental of property;
• individuals who received income from the sale of real estate owned by them for less than three years, or other property rights, except for the cases provided for in clause 17.1 of Art. 217 code;
• citizens are tax residents of the Russian Federation, with the exception of persons specified in clause 3 of Art. 207 codes that received income from sources abroad;
• individuals who received income from which personal income tax was not withheld by tax agents, with the exception of income, information about which was provided by tax agents due to the impossibility of withholding tax from them;
• citizens who have won the lottery, gambling or betting;
• individuals earning as heirs or legal successors of authors of inventions, utility models and industrial designs, as well as works of science, literature and art;
• citizens who received gifts not from family members and with the exception of other cases when such income is not subject to taxation;
• individuals who received the cash equivalent of real estate or securities transferred to the endowment capital of non-profit organizations, except for the cases provided for in paragraph 52 of Art. 217 code.

In addition to the listed categories of citizens, the Z-NDFL form is submitted to the inspectorate on their own initiative by individuals who have the right to receive tax deductions in order to confirm them.

Tax return in form 3-NDFL

The property title code is a one-digit code for different types of housing that is reported on your tax return. This code is indicated when indicating a deduction for the purchase of housing in the 3-NDFL tax return.

Tax explains:

There are different codes for different types of housing. For example, for a residential building this could be code “1”. The Taxes online service for filling out the declaration will itself correctly generate a code for you specifically for your type of housing and specifically for the year for which the declaration is being filled out.

• OKTMO code
• Help 2-NDFL
• Income tax refund
• Declaration 2016
• Resolution No. 201 of March 19, 2001

Filling out the column with the object name code, as well as other fields that contain information about the taxpayer, is not particularly difficult. It is enough to refer to the reference information, which is presented in the form of a table, and find the object of interest. Each of them has its own digital designation. For example, when purchasing a residential building, you should enter the number “1” in the corresponding column, while purchasing a residential building along with a land plot requires the code “7”. Thus, when filling out the declaration column in which you need to indicate the code for the name of the object in 3 personal income tax, carefully read the summary table of codes and choose the one that is suitable for your specific case.

Please note that this information is subject to change due to changes in regulatory legislation.
In this regard, it is recommended to refer to the original source of data. All classifier codes, as well as other reference information that may be useful when filling out the 3-NDFL declaration, are given in the relevant Appendices to Order No. 153n of the Ministry of Finance of the Russian Federation “Procedure for filling out the tax return form for personal income tax.” Object name code in 3-NDFL

Before the entry into force of Federal Law No. 221-FZ of July 24, 2007 “On the State Real Estate Cadastre,” real estate registration was carried out by the BTI and land chambers, which assigned conditional registration numbers. From March 1, 2008, records were also kept using conditional numbers assigned by the body carrying out state registration of rights to real estate and transactions with it until 2012. Thus, until 2012, the prerequisites for creating a full-fledged real estate register were formed.

During 2012, the BTI electronically transferred to Rosreestr all the documents that were in their archives. By the end of 2012, all real estate objects that had a conditional number were automatically assigned a cadastral number.

Since the digitization and transfer to Rosreestr of a huge number of documents was carried out in a short time, we recommend that you check for free whether your property has been assigned a cadastral number if your title documents only have a conditional one.

You need to record the object name code. That is, indicate what kind of property was acquired. The meaning of the code depends on what kind of real estate was purchased by the individual:

New form of form 3-NDFL

Starting with reporting for 2021, an updated declaration form is used, approved by Order of the Federal Tax Service of the Russian Federation dated October 7, 2019 No. ММВ-7-11/ [email protected] The new form takes into account the latest changes in the taxation of personal income. Minor changes to the form:

• barcodes adjusted;
• brought into line with the Tax Code of the Russian Federation, fields 071–073 of Appendix 2 to the declaration, in which income from CFCs exempt from personal income tax should be reflected;
• when calculating the standard deduction, the amount paid for drugs will be indicated in a separate line;
• when reflecting a property deduction for real estate expenses, you will need to indicate code 1, if we are talking about the costs of new construction, or 2, if the property was purchased.

Corresponding changes have been made to the procedure for filling out reports.
Starting in 2021, the procedure for obtaining a social tax deduction for expenses on the purchase of medicines has been simplified. Previously, when purchasing drugs, in order to get a refund of 13 percent of their cost, it was necessary for these drugs to be prescribed by a doctor and to be included in the list approved by law. Now all you need is a doctor's prescription. This means that a personal income tax deduction can be obtained for the purchase of any medications prescribed by a physician. In addition, if a taxpayer wishes to receive a deduction for medicines purchased in 2021 from the tax authority, then this must be done by submitting an already updated tax return form 3-NDFL, which is valid from 01/01/2020.

Thus, to receive a deduction for medications, you must consider the following:

• for expenses on any medications purchased in 2021, 3-NDFL must be submitted using the updated form (Order of the Federal Tax Service of the Russian Federation dated 10/03/2018 No. ММВ-7/11/ [email protected] as amended by the Order of the Federal Tax Service of the Russian Federation dated 10/07/2019 No. ММВ- 7-11/ [email protected] , valid from 01/01/2020);
• for expenses on medicines included in the list approved by Decree of the Government of the Russian Federation dated March 19, 2001 No. 201, and purchased in 2017–2018, it is necessary to use the previously valid form 3-NDFL (Order of the Federal Tax Service of the Russian Federation dated October 3, 2018 No. ММВ-7-11 / [email protected] as amended until 01/01/2020), filling out a separate declaration for each calendar year - 2021 and 2021.

Personal income tax declaration 3: how to fill out, sample 2021

The tax return should be submitted to the territorial office of the Federal Tax Service at the place of registration, permanent or temporary. The income statement is submitted to the Federal Tax Service in person, by mail, or by filling out the document online.

For example, if you need help filling out the 3-NDFL declaration, then contact the Federal Tax Service or prepare a report online using special tips. Step-by-step instructions on how to fill out 3-NDFL online yourself and for free are given below.

Before you start preparing your tax return, please read the basic requirements and instructions for filling out 3-NDFL:

1. Fill in the cells from left to right with blue or black ink, or using printing or computer technology.
2. Place dashes in empty fields on your tax return. If the indicator value is missing, dashes should be placed in each cell of the indicator field.
3. Indicate the amounts of income and expenses in rubles and kopecks, with the exception of personal income tax amounts.
4. Specify tax amounts strictly in rubles, apply the rounding rule: up to 50 kopecks - discard, more - round up to the full ruble.
5. Cash received in foreign currency and expenses incurred should be reflected in rubles. Recalculate amounts in foreign currency at the exchange rate of the Central Bank of the Russian Federation on the date of receiving the currency or making expenses.

Here are detailed step-by-step instructions for filling out the 3-NDFL declaration in 2021 for 2021 (2019 - last year).

Let's start with the header. Here we register the Taxpayer Identification Number, indicate the adjustment number, tax period, and Federal Tax Service code. If the ND is submitted to the inspection for the first time, then in the “Adjustment number” field we enter 000; if it is submitted again, then the adjustment number is indicated, taking into account the chronological order.

Information about the taxpayer - an individual. Fill in the country code. According to the all-Russian classifier of countries of the world, Russia is assigned code 643. If a person does not have citizenship, enter 999.

Fill out the payer category code taking into account Appendix No. 1 to the procedure for filling out ND (Order of the Federal Tax Service of Russia dated October 3, 2018 No. ММВ-7-11/ as amended in 2021). Please enter the following values:

1. For individual entrepreneurs - 720.
2. For a person engaged in private practice, for example, notaries, code 730.
3. For lawyers, put 740.
4. For individuals, enter 760.
5. For farmers - 770.

Next, fill in the fields: Full name, date and place of birth.

Provide information about your identity document. Fill out the document type code taking into account Appendix No. 2 to the order of how to fill out 3-NDFL for 2021 (the same order of the Federal Tax Service).

Let’s look at a specific situation to sample how to fill out the new 3-NDFL certificate form. As an example, let’s file a declaration to receive a professional tax deduction for 2021.

Morskaya Natalya Aleksandrovna worked at PPT LLC in 2021 under an author’s contract. According to paragraph 3 of Art. 221 of the Tax Code of the Russian Federation, the employee is entitled to a professional tax deduction. The amount of the deduction cannot be documented, so the amount is calculated according to the standard - 20% of the amount of taxable income.

Declaration 3-NDFL should be submitted to individuals and individual entrepreneurs under the following circumstances:

• receipt of income during the reporting period;
• registration of tax deduction for personal income tax.

Thus, any income for which the duty has not yet been transferred to the state treasury is declared by citizens. These include:

• sale of real estate or other property;
• receipt of dividends, sale of securities;
• winning the lottery;
• receiving a valuable item as a gift;
• rental of living space.

How to fill out the declaration

The declaration consists of mandatory sections and sheets provided for individual taxpayers. As before, the declaration has a title page and sections 1 and 2, which are mandatory to be filled out by all taxpayers (including in the case when an entrepreneur submits a zero declaration), appendices 1–8 and calculations - as necessary.

Download the new 3-NDFL declaration form

There are amendments to the procedure for filling out the new declaration form:

• it is stipulated that the adjustment number for the updated declaration cannot be filled out if the primary reporting has not been accepted;
• The rules for indicating a contact phone number have been changed. “Indicate the telephone number of the taxpayer or his representative with the country telephone code (for individuals living outside the Russian Federation) and other telephone codes required to provide telephone communication. The telephone number is indicated in the following format: country telephone code, other telephone code required to provide telephone communication, number.”

Seven new codes for types of income received from sources in the Russian Federation have appeared.
Among them, 11 and 12 are income from the sale of other real estate, based on the contract price and cadastral value with a coefficient of 0.7, respectively, and 13 is income from the sale of vehicles. The number of sheets in the new form remains the same - 13.

So, for example, an individual with the status of an individual entrepreneur will include in the declaration the title page, sections 1, 2 and appendix 3 of the declaration indicating the income received from business activities, and in order to receive a social deduction for treatment, citizens will need to fill out:

• title page, sections 1 and 2;
• Appendix 1 - to reflect income subject to taxation, as well as the amounts of personal income tax calculated and withheld by the employer;
• Appendix 5 - for calculating social deductions for treatment.

If you need to receive the entire amount of the deduction or its balance from the tax office, you will also need a certificate of income in Form 2-NDFL and an application for a refund of the overpaid amount of tax, which indicates the bank account details for crediting the overpayment.
The return application form, approved by Order of the Federal Tax Service of the Russian Federation dated February 14, 2017 No. ММВ-7-8/ [email protected] , is valid as amended by the Order of the Federal Tax Service of the Russian Federation dated November 30, 2018 No. ММВ-7-8/ [email protected] Therefore, starting from 09.01 .2019 application for a refund must be submitted to the tax office using the specified form.

Object name code in 3 personal income tax

1. The general procedure for filling out a declaration on the website of the Federal Tax Service of Russia is described here.

2. By analogy with filling out the Declaration 2021 in the PPO, at the “Deductions” step on the “Property” tab, you must put the “Provide property tax deduction” marker.

3. Click “Add object” and fill in the fields, if necessary, selecting data from the drop-down lists:

• method of acquisition - purchase and sale agreement;

• object name - apartment;

• type of property - property;

• the taxpayer's attribute is the owner;

• object number code - conditional;

• object number;
• location;
• date of registration of ownership;
• cost of the object;
• interest on loans.

4. Go to the “Totals” tab and check the amount to be refunded. It, as in the PPO Declaration 2021, amounted to 68,952 rubles.

5. Check the declaration form by clicking “Download” and opening the *.pdf file. The calculation of the deduction on sheet D1 is similar to the calculation in the PPO Declaration 2021.

6. Further filing of the declaration through the Federal Tax Service website is described here.

As we can see, there are no discrepancies between the programs regarding the property deduction. Use the option that is most convenient for you.

Why do you need a conditional apartment code? It is not given to land plots, only to houses, apartments, rooms . Such a digital code is an identification indicator of this particular object, and not another.

By the signs contained, you can find out where the property is located. This code is needed to link all objects to the area and put them on maps.

But they do not include this code in the State Property Committee register; only when registering with the State Property Committee will all available information about the property be entered, including the old code.

Data on numbers assigned to real estate is stored by the state body Rosreestr. The main differences between the numbering are:

• Conditional numbers are no longer assigned and are for informational purposes only. Using UNON you can find out the cadastre code, as well as identify information about the history and location of the object on the cadastral map.
• KNON is assigned by the cadastre and is used in registration of real estate transactions. Objects without KNON are most likely not registered with Rosreestr. This complicates legal manipulations; it is necessary to assign a number in the cadastral chamber.
• The recording format and transcript are different. The principles of formation of the KNON and UNON ciphers also differ. Digital sets come in different lengths.

KNON helps to systematize real estate on the territory of the Russian Federation; they are assigned to any objects, including land plots. UNON is found only near buildings and apartments.

Ciphers consist of numbers and hyphens between them. Each group of numbers has a specific meaning:

• The first 2 digits before the hyphen indicate the code of the subject of the Russian Federation. Among the subjects are districts, regions, regions, territories, etc. The codes are generally accepted and were assigned according to the same principles in all documents. Region means the place of registration of the object, not the actual location.
• The following numbers after the hyphen are the registration authority code. Indicates the specific department of the authority that carried out the registration.
• No. of the archive book in which there is a record of registration of real estate, year and serial calculation of the record.

In essence, UNON is the serial number of registration of a specific object in the region.

Cadastral number structure

The cipher consists of four groups of numbers separated by colons. Sequentially the values ​​of numeric groups:

• District;
• Area;
• Quarter;
• No. of land plot.

KNON contains basic information about the actual location of the property. There is no ordinal calculation.

All numbers are assigned by Rosreestr, the only authorized body in the Russian Federation. By law, all real estate in the country is subject to accounting and registration.

Changes in the legislative framework occur constantly, the Russian Tax Code is no exception. In the past year, some amendments have been put into effect, which prompted the Federal Tax Service to make a completely logical decision - to change the form of 3NDFL. Therefore, individuals with the status of individual entrepreneurs and individuals will report on income for 2019 using a new form.

The relevant order of the Federal Tax Service, as well as the procedure for filling out the document, can be found on the specialized Federal portal.

Overview of the main changes in the table:

You need to record the object name code. That is, indicate what kind of property was acquired. The meaning of the code depends on what kind of real estate was purchased by the individual:

Also in Appendix 7 of the declaration you need to indicate:

When specifying an object number using a code, it is specified which number it is:

In what form can I report?

To submit a declaration, taxpayers can choose any convenient method from four: in person or through a representative, by mail, electronically via TKS, or use the “Taxpayer Personal Account for Individuals” service on the website of the Federal Tax Service of the Russian Federation.
In the latter option, you must sign the report with a strengthened non-qualified signature, which can be obtained within the same service. In a similar way, you can send scanned copies of supporting documents along with the declaration. In this case, there is no need to duplicate the package of documents on paper, unless the originals are requested by department specialists.

Due dates

In accordance with Article 229 of the Tax Code of the Russian Federation, a tax return is submitted no later than April 30 of the year following the expired tax period.
If the specified day falls on a weekend, a transfer to the next working day is provided. In 2021, the last day to file your return is Thursday, so no postponements are expected. Moreover, if the declaration is submitted solely for the purpose of obtaining social or property deductions, it can be submitted at any time throughout the year, without any tax penalties. Moreover, the taxpayer who declared in the tax return for 2021 as income subject to declaration, and the right to tax deductions, is obliged to submit such a declaration within the prescribed period - no later than April 30, 2021 - Information from the Federal Tax Service “On the declaration campaign - 2020”.

What does the object name code mean in 3 personal income tax and when is it required?

As can be seen from the name of the column in question, in this case an indication of the type of housing referred to in the tax return is required. The need to enter it arises when information is submitted in order to obtain a property tax deduction based on the purchase or construction of housing. An individual may submit such a request if there is documentary evidence of expenses incurred for these purposes. They are attached to the completed declaration form 3-NDFL. It consists of several sheets and contains extensive information about the taxpayer and the transaction he conducted.

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In order to correctly fill out a tax return, you can contact organizations that specialize in providing such services and pay the required amount. This option is suitable for those who do not have the opportunity to spend time studying legal issues or who have a non-standard situation in which it is important to get specialist advice.

However, filling out a tax return yourself is also possible, since it is enough to follow the instructions. In addition, there are a number of sites that simplify this task by providing the ability to fill out a tax return online.

A number of information is indicated on the tax return, so when filling it out you must be able to refer to such documents as:

• passport (or other document that proves identity);
• TIN certificate;
• data on the transaction for the purchase or construction of housing (agreement, confirmation of transfer of ownership, registration, etc.).

Among other information, the columns on sheet D1 are also filled out. Here there is a calculation of the deduction, which is based on the fact of construction or purchase of housing (13% of the amount spent, then no more than 260 thousand rubles). This is where the graph discussed in this article is located. It should indicate which property has become the property of the taxpayer. Please note that income tax refunds can only be made for the last three years.

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When do you need to pay tax on your return?

By virtue of paragraph 4 of Art. 228 of the Tax Code of the Russian Federation, the tax calculated based on the information in the tax return is paid by the taxpayer at the place of residence no later than July 15 of the year following the expired tax period. You can check your tax payment details with your tax office. You can also generate a payment document using the “Payment of taxes, insurance contributions for individuals” service, or pay the tax through the taxpayer’s personal account on the official website of the Federal Tax Service.

Responsibility

Failure to comply with the deadlines for filing a declaration and paying personal income tax may result in:

• prosecution in the form of a fine;
• accrual of penalties;
• collection of tax arrears (arrears), penalties and fines through the court.

1. Fines
For violation of the deadline for filing a declaration, a fine is established in the amount of a percentage of the amount of tax not paid on time, subject to payment on the basis of this declaration, for each month of delay in payment. In this case, the fine cannot be more than 30 percent of the tax amount and less than 1 thousand rubles. Even if the tax amount that you calculated is zero, if you fail to submit your declaration on time, a fine of 1 thousand rubles will be charged (clause 1 of Article 119 of the Tax Code of the Russian Federation). As a general rule, there is a fine for failure to pay taxes on time. However, if you did not pay personal income tax on time, but calculated it correctly and submitted a declaration, no fine is imposed, only penalties are collected (clauses 2–4, 5 of Article 75, Article 122 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of the Russian Federation dated October 18, 2017 No. 03-11-09/68364).

2. Penalties for late payment of personal income tax

Penalty is a sum of money that is assessed on the amount of tax owed if you do not pay it on time. Penalties are accrued on the amount of debt for each calendar day of delay in tax payment and are calculated according to the formula (clauses 1, 3, 4 of Article 75 of the Tax Code of the Russian Federation): (amount of tax not paid on time) x (number of calendar days of delay) x (1/ 300 of the Bank of Russia refinancing rate in force at that time). From December 17, 2018, the key rate (refinancing rate) of the Bank of Russia is 7.75 percent (Instruction of the Bank of Russia dated December 11, 2015 No. 3894-U, Information from the Bank of Russia dated December 14, 2018). In this case, the amount of penalties for arrears arising after December 27, 2018 is calculated up to and including the day the obligation to pay tax is fulfilled and cannot exceed the amount of this arrears (clause 3 of article 75 of the Tax Code of the Russian Federation, clause 5 of article 1, part 2, 5 Article 9 of the Law of November 27, 2018 No. 424-FZ).

3. Debt collection through court

If the deadlines for filing a declaration and paying the tax are missed, the tax authority will send you a demand for payment of tax (arrears), penalties and fines. If the requirement is not fulfilled, the tax authority, within 6 months from the date of expiration of the deadline for fulfilling the requirement, may apply to the court with an application to collect the debt at the expense of your property, if your debt exceeds 3 thousand rubles. If the debt is less than this amount, then the inspectorate can collect it through the court only after three years have passed after the deadline for fulfilling the requirement. In this case, the tax authority must file an application with the court within 6 months from the date of expiration of the three-year period (clauses 1–3 of Article 48 of the Tax Code of the Russian Federation).

Sample of filling out 3-NDFL in 2021 - changes and examples of filling out

Appendix 7 consists of 2 sections:

• in the 1st paragraph, information about the property and the types of expenses incurred on it are entered (payment for the purchase (construction) itself or interest on the loan);
• in the 2nd, the calculation itself is made taking into account the maximum permissible deduction amount (for the purchase of real estate - this is 2,000,000 rubles (clause 3 of Article 220 of the Tax Code of the Russian Federation) and for interest - 3,000,000 rubles (clause 4 of Article 220 of the Tax Code of the Russian Federation) )).

As noted earlier, the procedure for filling out the form provides for as many sections 1 (and, accordingly, appendices 7) as there are objects declared by the payer. But section 2 will be one, consolidated on the last sheet of Appendix 7.

Rules for entering data into section 1 of Appendix 7:

1. Subsection 1.1 page 010 - the encoding is established as an appendix to the filling procedure:

• 1 - house (residential);
• 2 - apartment;
• 3 - room;
• 4 - share in objects from paragraphs 1–3;
• 5 - land for individual residential development;
• 6 - land under finished housing (house);
• 7 - house on a plot of land (in the complex).

2. Subsection 1.2 p.020 - the taxpayer’s attribute is entered:

• 01 - the owner himself;
• 11 - pensioner - owner of property, declaring a deduction in the manner provided for in paragraph 10 of Art. 220 Tax Code of the Russian Federation;
• 02 - spouse of the owner (for cases when the right to deduction is divided between spouses);
• 12 - the owner’s spouse is a pensioner;
• 03 - parent of the minor owner;
• 04 - retired parent of a minor owner
• other code options for various situations according to Appendix 7 to the filling procedure.

3. Subsection 1.3

Here legislators added a new line 030 where you need to indicate the code for the method of purchasing real estate:

• 1 - new construction;
• 2 - purchase of finished housing.

The correct property codes in 3-NDFL will tell the tax authorities what kind of real estate the applicant invested in in 2021. To be more precise, I incurred expenses on:

1. New construction.
2. Purchasing real estate.

Since many people are now investing in real estate, filling out Sheet D1 3-NDFL with the code for the name of the object allows you to return part of the expenses spent on a new building or the purchase of real estate.

According to current legislation, if a citizen is engaged in individual entrepreneurship or receives income in addition to his main place of work, he must submit this document to the tax service. Dear readers! Our articles talk about typical ways to resolve legal issues, but each case is unique.

Individuals who fill out documentation for calculating a deduction for the purchase of a property, when filling out a declaration, often do not know how to correctly enter the object name code 010 in the 3-NDFL form, what type of property to indicate, and also how to enter data in some other fields.

And, often, a reasonable name predetermines the parameters that we will use when describing the need, for example, which classifier code we will classify, how we will name it, and how we will purchase: both in terms of methods, and in terms of requirements for participants in the procedure, and from the point of view of applying national treatment.”

Line 010 “Object name code” in 3-NDFL consists of one cell and can take values ​​from 1 to 7.

To correctly enter the object name code in 3-NDFL, you need to refer to the order of the Russian Tax Service dated December 24, 2014 No. ММВ-7-11/671. Its last revision was on October 10, 2016. They set out the form of this declaration, the electronic format and the rules for filling it out.

The necessary and appropriate code for the name of the object in the 3-NDFL declaration is taken from Appendix No. 5 of this regulatory document. For your convenience, we have listed them below in the table:

As you can see, when purchasing any apartment, the code for the name of the object in 3-NDFL must have the value 2 in Sheet D1.

When purchasing an apartment on Sheet D1 in 3-NDFL, the code for the name of the object is “2”.

Also see “Which income code to indicate in 3-NDFL for 2021: review.”