Tax return for personal income tax. Form N 4-NDFL

Form 4-NDFL is submitted by individual taxpayers who receive income from business activities or from private practice (in the field of notaries, legal profession). The document is needed to draw up an objective and most correct calculation of the amount of advance transfers of a business entity in the first year of its commercial activity, when switching to OSNO from other modes, and also if real income in the current period exceeded or was lower than predicted by more than 50%.

Essence of the report

Form 4-NDFL is required to be submitted by individual entrepreneurs using SOS. Of all tax returns, the 4-NDFL declaration is the smallest in volume, only one page. The declaration is submitted after receiving the first income of the year. In the document, the individual entrepreneur must indicate the income he plans to receive during the current year. Subsequently, based on these data, the Federal Tax Service Inspectorate calculates the amount of quarterly advance payments for personal income tax and sends them to the entrepreneur.

If in the future the actual income turns out to be more than 50% more or less than the income indicated in 4-NDFL, it is necessary to send a new form to the Federal Tax Service to adjust the amount of advance payments.

At the end of the year, the individual entrepreneur must submit a report on the OSN in form 3-NDFL.

Updated 4-NDFL declaration 2021

The declaration is drawn up according to a unified template, which is given in the order of the Federal Tax Service dated December 27, 2010 No. ММВ-7-3 / [email protected] Form 4-NDFL 2021 updated - changes were made by order dated January 09, 2019 No. ММВ-7 -11/ [email protected]

What were the amendments:

• the numeric combination of the barcode of the form has changed (it was 0340 5017, now it is 0340 6014);
• attention is focused on the fact that the seal is an optional element and is placed only if it is available;
• in 4-NDFL for 2021, when submitting a report by a representative of the taxpayer, you must indicate in one field the name and details of the document that gives authority to submit the declaration.

The amendments entailed the need to change the procedure for filling out the declaration and the format for its presentation. The updated report template and rules for its execution will become valid from April 5, 2019.

Deadlines for submitting 4-NDFL in 2021

In accordance with paragraph 7 of Art. 227 of the Tax Code of the Russian Federation, the report must be submitted no later than five working days after the end of the month in which the first income of the year was received. This rule applies to newly registered individual entrepreneurs. It doesn’t matter on what date the individual entrepreneur was registered; When filing 4-NDFL, you must start from the month you received your first income.

For example: an individual entrepreneur was registered with the Federal Tax Service on March 20, 2021, and the individual entrepreneur received his first income on October 4, 2021. It is from the last day of October that you need to calculate 5 working days and submit the 4-NDFL declaration no later than the 5th day. For individual entrepreneurs who have been engaged in entrepreneurial activity for more than a year, the Tax Code of the Russian Federation does not provide for exact deadlines.

Letter of the Federal Tax Service of the Russian Federation No. 04-2-02/685 dated November 14, 2006 contains a recommendation to submit 4-NDFL simultaneously with the 3-NDFL report. Those. until 30.04 of the year following the reporting year.

The legislation does not provide any deadlines for submitting an updated declaration

.

Attention should be paid to the situation when an individual entrepreneur did not submit an application for the application of the simplified tax system and applied UTII, and then, after a period of time, implemented another type of activity that does not fall under UTII. In this case, the new type of activity will be taken into account as income on OSNO. Therefore, an individual entrepreneur is obliged to submit a 4-NDFL declaration on time according to the general rule described above.

Responsibility for late submission of the report

If the report is not submitted on time, the individual entrepreneur may be fined 200 rubles, in accordance with Art. 126 of the Tax Code of the Russian Federation.

There are known cases of bringing entrepreneurs to administrative liability under Art. 119 of the Tax Code of the Russian Federation. But such actions by the Federal Tax Service are unlawful, since 4-NDFL contains information about estimated income, the imposition of a fine on which is illegal. In such a situation, such actions of the Federal Tax Service as blocking a current account are also unlawful.

Therefore, fines based on estimated income can be appealed through a pre-trial audit. To do this, a complaint is filed with the Federal Tax Service and the Federal Tax Service.

How to fill out 4-NDFL - step-by-step instructions

So, if you have already downloaded the declaration form, you will see that there is only one sheet, and there is no difficulty in filling it out yourself. What are we filling in?

• We put our TIN in the header of the form;
• We put the correction number: if we submit the primary declaration, then we put “0—”, if we correct previously submitted information due to its change by more than 50%, then we put “1—”, ..., “3—”, etc. ;
• In the boxes for the tax period we put the year (the year in which the first income was received);
• We indicate our tax office code and taxpayer type code (for individual entrepreneurs it is “720”, for notaries, heads of peasant farms, etc. - see the Order of the Federal Tax Service approving the form itself, all this information is there);
• We fill in the OKTMO code (according to the place of residence of the entrepreneur);
• We fill in the full name of the individual entrepreneur according to the passport;
• Indicate your contact phone number;
• In the only line 010 we write down the calculated estimated income;
• We put the number of sheets in the attachment if you have any attachments to the declaration (most often, this is a power of attorney if the report is submitted through a representative).

That’s all, the lower parts of the form are filled out as standard: the left one is for the individual entrepreneur himself or the representative confirming the data, the right one is for the tax authority representative.

How is the declaration submitted?

The report in form 4-NDFL must be submitted to the Federal Tax Service at the place of registration of the entrepreneur. You can do this in one of three ways. Namely:

In electronic form through electronic document management operators or through the official website of the Federal Tax Service.

In paper form in person or through a representative. In this case, two copies must be submitted to the Federal Tax Service. One will be submitted to the tax service, the second with an acceptance stamp will be returned to the entrepreneur as proof of his submission of this declaration. If the report is submitted by a representative, a power of attorney must be issued for it by a notary.

A valuable letter with an inventory of the contents by Russian post. The description of the attachment must indicate the declaration being sent. The inventory, as well as the payment receipt, must be kept. The date on the receipt is considered the date the document was submitted to the Federal Tax Service.

Delivery methods

The current legislation provides for the following methods of submitting this report to the tax authority:

• Directly to the inspector at the Federal Tax Service by submitting a report on paper in two copies. The report can be submitted by the entrepreneur himself, or by the person for whom he has issued a power of attorney. One report is returned to the submitter with an acceptance mark and is proof that the form was accepted.
• By means of a valuable letter sent through the post office. A prerequisite for using this method is to fill out an inventory of the investment. One inventory must be present in the envelope with the letter, the second remains in the hands of the sender. The post office also provides the entrepreneur with a receipt, and the date indicated on it will be considered the date of departure.
• Using electronic document management through a special communications operator or through the tax website. This method will require an electronic digital signature.

It must be remembered that in order for a proxy to send the report, he needs to issue a power of attorney at a notary office. If this document is not executed in the appropriate manner, the declaration will be refused.

Depending on the region, the tax authority may request to provide along with the report:

• Electronic version of the submitted report.
• The presence of a special barcode on the paper version of the report.

Attention! It must be remembered that this is not enshrined in legislation as a performance obligation, and the inspector does not have the right to refuse admission due to the absence of these points. If you receive a refusal, you can go to court.

Rules for filling out 4-NDFL

Official instructions for filling out the report are available for download using the button below:

The following are the basic rules for filling out the document:

• the report can be completed on a computer and printed or completed by hand;
• when filling out on a computer, the data is entered in capital letters in Courier New font size 16-18;
• when filling out by hand, the data must be entered in capital block letters;
• You can fill out the report by hand using a pen with blue or black ink;
• When filling out a document on a computer, the data must be aligned to the right;
• a dash is placed in unfilled report cells;
• It is not allowed to make corrections, use putties or staple the report sheets.

How to fill out

The described report is just one sheet of information. Its upper part contains the following data:

• about the entrepreneur;
• about the receiving government agency.

You should pay attention to the following points:

1. the individual tax number is taken from the registration notice;
2. In the “adjustment” column the code is written:
   0—when submitting an initial forecast certificate;
3. 1, 2, 3 and so on, if an adjustment is made;
4. in the “tax period” cell the year is entered;
5. the government agency field is filled in with the code of the Federal Tax Service branch (can be obtained from the official website);
6. payer code - 720 (individual entrepreneur);
7. The following code is taken from the registration notice - OKTMO, which means the territorial affiliation of the individual entrepreneur;
8. In the “Name” line enter the information from the passport:
   no abbreviations;
9. in large capital letters (each in a separate cell);
10. It is prohibited to use signs other than letters;
11. telephone number format “+7 (code)ХХХХХХ”;
12. estimated income fits:
    in rubles;
13. right-aligned;
14. dashes are placed in the remaining cells.

Attention: Information must be confirmed. To do this, put the following code under the appropriate field:

• 1 - if the document is submitted by an individual entrepreneur;
• 2 - if this is done by a representative of the entrepreneur.

The representative must enter below the specified field:

• your personal data (full name);
• power of attorney number.

Important: the declaration is signed by the person who compiled it. You should also put the date next to it. Without this, the paper will not be recognized as an official document.

Calculation of estimated income

To complete the report in question, you must calculate your estimated annual income. The calculation principles for individual entrepreneurs who have been doing business for more than a year and for newly registered individual entrepreneurs may differ:

1. Newly registered individual entrepreneurs are calculated based on the amount of income received in the first month after registration.

2. If an individual entrepreneur has been engaged in entrepreneurial activity for more than a year , then the amount of income recorded in the 3-NDFL report for the previous year can be used as the estimated income.

In each case there are nuances.

Newly registered individual entrepreneurs

In this case, the report includes information about the income received during the first month. The calculation is quite simple.

Example. A.I. Ivanov registered as an individual entrepreneur on January 15, 2018. The entrepreneur received his first income on March 25, 2018. The amount of his income for this month (minus expenses) amounted to 100,000 rubles. To get the amount of estimated annual income, you need to multiply 100,000 rubles by the number of months remaining in the year:

100,000 rubles X 10 months = 1,000,000 rubles.

Individual entrepreneurs who have been operating for several years

If a person has been engaged in entrepreneurial activity for more than a year, then the amount recorded in the 3-NDFL report for the previous year can be taken as the estimated annual income.

If, in the opinion of the individual entrepreneur, his income this year will be less than last year, he has the right to indicate the amount he considers necessary.

At the same time, according to the letter of the Ministry of Finance of the Russian Federation dated 01.04.08 No. 03-04-07-01/47, if the amount of expected income in 4-NDFL differs from the amount in 3-NDFL by less than 50%, the Federal Tax Service will calculate advance payments based on 3-NDFL for last year.

How to calculate projected income

The legislation gives individual entrepreneurs the right to independently determine what exactly to include in receipts. This is enshrined in paragraph 8 of Article 227 of the Tax Code.

Sample of filling out 4-NDFL

Sample of filling out 4-NDFL. Page 2.

Sample of filling out 4-NDFL. Section 3.

Advice: it is advisable not to underestimate forecast indicators. Federal Tax Service employees are suspicious of entrepreneurs whose revenue significantly exceeds the amount indicated in the “Four Personal Income Tax” certificate.

There are two methods to solve the problem:

• focus on monthly receipts (minus expenses);
• based on the data of the 3-NDFL declaration for the previous period.

Example

The first receipts to the account of IP Vanyushkin came on 03/03/2017. He began working on OSNO on the first day of the specified month.

This person must submit the forecast form to the Federal Tax Service by April 10, 2017. The calculation logic is as follows:

• in a month he earned 120 thousand rubles;
• the reporting period includes 10 months (from March to December);
• 120 thousand rubles. x 10 months = 1.2 million rubles.

For information: if an entrepreneur shows a forecast, the amount of which is significantly lower than the results of the previous year, then the inspector will calculate the advance tax based on data from 3-NDFL for the previous period.

Report structure

Declaration 4-NDFL contains only one sheet with a simple structure.

At the top of the document there is a field for entering the TIN.

In the “correction number” item the following is entered:

• the number “0” if the individual entrepreneur submits a report for the first time this year;
• the number “1” or more if the individual entrepreneur submits a report clarifying the expected income. In this case, the number means the number of the clarification being submitted.

The “tax period” section indicates the year for which the report is submitted.

The paragraph “submitted to the tax authority” indicates the code of the Federal Tax Service to which the declaration is submitted.

In the item “taxpayer category code” you should enter the numbers “720”, indicating that the document is being submitted by an individual entrepreneur.

For other categories of individual entrepreneurs the following codes are established:

• 730 Notary engaged in private practice and other similar persons;
• 740 Lawyer who opened a law office;
• 770 An individual is an individual entrepreneur who is the head of a peasant (farm) enterprise.

In the item “OKTMO code” the code of the territory where the person is registered as an individual entrepreneur is entered.

Item “F.I.O. and telephone" is used to indicate this data. They must be written in full without abbreviations.

The “amount of estimated income” item is used to indicate the expected income. Data must be entered in whole monetary units without dashes, brackets or any punctuation marks.

Procedure for calculating estimated income

There is no official methodology for calculating the estimated income indicated in the 4-NDFL declaration. However, regulatory authorities explained how to calculate such income. An entrepreneur can reduce the first income received during a month by expenses incurred during the same period. The resulting difference should then be multiplied by the number of months remaining until the end of the calendar year.

Possible problems during delivery

Some Federal Tax Service Inspectors, accepting reports in paper form, may require:

• print a two-dimensional barcode on the declaration that duplicates the information contained in the report;
• Attach a flash card or disk with the reporting file to the paper report.

It is noteworthy that the Tax Code in its current version does not contain such requirements. Meanwhile, there are cases where some Federal Tax Service Inspectors do not accept reports without fulfilling the above conditions. These demands are unlawful and can be appealed to a higher body of the Federal Tax Service.

According to the Letter of the Ministry of Finance of the Russian Federation dated April 18, 2014. No. PA-4-6/7440, the absence of a bar code, as well as an error in OKTMO are not grounds for refusal to accept tax reporting.

Draft order to abolish 4-NDFL

And now, news for those who must fill out form 4-NDFL.

A draft document on the cancellation of the order of the Federal Tax Service, which approved the 4-NDFL declaration, has been published on the federal portal.

How will we calculate tax after the abolition of 4-NDFL?

According to the rules prescribed in the new edition of paragraphs 7 and 8 of Art. 227 of the Tax Code of the Russian Federation, for those working at OSNO it will be necessary to independently calculate advance payments based on the results of the quarter, half a year and nine months. Advance payments will be calculated based on:

• tax rates;
• actual income received;
• professional and standard tax deductions;
• previously calculated advance payments.

The deadlines for making advance payments are April 25, July 25 and October 25.

This is a new edition of clauses 7 and 8 of Art. 227 of the Tax Code of the Russian Federation, and clauses 9 and 10 lost force (clause 7 of Article 1 of the Law of April 15, 2019 No. 63-FZ was introduced).

Results

Form 4-NDFL must be submitted to entrepreneurs on OSNO and other self-employed individuals (lawyers, notaries, etc.). The form is submitted within 5 days after the expiration of 1 month from the date of receipt of the first income. There is no liability for violation of deadlines, because The form refers to documents of a reference nature.

Sources:

• tax code of the Russian Federation
• Order of the Federal Tax Service of Russia dated December 27, 2010 No. ММВ-7-3/768

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

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