Information about the tax return. Personal income tax rate and deadlines for filing a declaration How to find out if there are tax debts

You have probably heard about the 3-personal income tax declaration, in the article we will tell you what it is.

Form 3-NDFL is an official form that all Russians are required to fill out if they received a certain income at the end of the past year or want to return part of the previously paid taxes.

Let's consider the main points in more detail.

Personal Income Tax

From persons working in companies or enterprises that receive official income - income tax is withheld automatically by the accounting department. Therefore, it is not necessary to fill out a 3-NDFL declaration in order to report profits.

However, there are situations when a citizen of the Russian Federation received additional income:

• sale of real estate - house, cottage, apartment, room, etc.
• sale of property - car, garage, motorcycle, etc.
• sale of securities and securities
• winning the lottery
• apartment owners, if they rent them out
• Individual entrepreneur with a general taxation system
• lawyers
• notaries
• receiving a gift of property from a non-close relative

How to return 3-personal income tax

There is also a pleasant part in the tax legislation of the Russian Federation. The population can be returned part of the income tax withheld for last year or several.

There are a lot of cases in which you need to fill out the 3-NDFL form and, importantly, this list continues to grow.

You are eligible for a 3-NDFL refund when:

• purchased real estate - an apartment, a house, a share in an apartment / house
• Are you in the process of paying off your mortgage?
• received education for a fee or provided education for their children and close relatives
• received paid medical care
• transferred funds to retirement savings
• transferred funds to charitable accounts
• transferred funds under a voluntary life insurance contract
• undergo an independent assessment of their qualifications

When to file a declaration

When the declaration is submitted in connection with the payment of income tax or to confirm the fact of income, the deadline is set to April 30.

The car was owned for 2 years, after which it was sold in 2018 for 100,000 rubles. Income tax will be zero. The deadline for filing 3-NDFL is 04/30/2019.

If you file 3-personal income tax in order to receive a refund, then such a declaration can be completed and submitted to the tax office throughout the year. The only restriction established at the legislative level is that you can apply for income tax refund within 3 years.

Tuition was paid in 2016. Therefore, the right to file a tax refund declaration remains during 2017, 2018 and 2019.

If it is necessary to pay income tax, then this must be done before July 15 - the year in which the 3-NDFL form is sent.

Where to file 3-personal income tax

• You can submit a declaration to the tax office at the place of residence. You can do it yourself, or entrust it to a trusted person - a relative or colleague. To do this, get a power of attorney certified by a notary. An exception to the rule is the filing of 3-personal income tax for minor children. It is necessary to provide a tax document confirming the relationship.
• The finished declaration can be sent by mail to the tax office, according to the place of registration of the citizen. It is necessary to send a valuable letter with a list of all attached documents. In this case, the date of submission will be the date indicated on the departure stamp.
• The easiest way to file your tax returns is online. To do this, you need to log in Personal Area taxpayer on the website of the Federal Tax Service.

Leave an application on the site and 3-personal income tax will be filled out for you!

A sample of filling out 3-NDFL in 2019 when buying an apartment will be needed if you want to receive a deduction from the tax office. The declaration form is new. In the article we will tell you how to fill out a declaration in order to receive a personal income tax deduction for the purchase of an apartment. 555975

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January 30, 2019

In 2019, submit to the inspection a new application form for the return of personal income tax, if you have declared deductions for the previous year. Otherwise, the tax authorities may refuse to return. How to fill out a new application form for a personal income tax return, you will learn in the article. 54160

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The deadline for filing 3-NDFL for 2018 for individuals in 2019 depends on whether the income on which tax must be paid is reflected in the declaration or not. This deadline is not met if the report is needed for a tax refund. 94525

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July 5, 2018

An example of filling out sheet E1 of the 3-NDFL declaration will be needed when individual will declare social deductions for personal income tax. For example, when paying for the education of children or their expensive treatment. Please note that for a number of deductions there are limits that are reflected in sheet E1. 3308

June 18, 2018

Individual entrepreneurs on the simplified tax system are not required to submit a declaration in the form of 3-NDFL. This rule is written in Part 1, Clause 3 of Article 346.11 of the Tax Code of the Russian Federation. But there are exceptions to the rule. Whether it is necessary to submit a 3-NDFL declaration in your case, read the article. 3728

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If you have not received a social tax deduction from your employer during the year, you can return the tax at the end of the year. To do this, file a 3-NDFL declaration. We will tell you where to put the deduction code 327 in the 3-NDFL declaration in order to receive a social deduction from the tax office. 5594

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The declaration in the form 3-NDFL is filled out in two cases. The first is to pay or pay additional tax. The second is to return the overpayment from the budget. To do this, in any case, it is necessary to fill in all the required details, including the OKTMO code at the place of residence. 2289

February 13, 2018

January 14, 2018

You can fill out 3-personal income tax in 2019 for a tax deduction for free using the program on the website of the tax service. The Federal Tax Service has updated the program for filing 3-personal income tax for 2018. Where to download the program for a tax deduction and how to use it, you will learn in the article. 20764

November 27, 2017

We will tell you how to draw up a declaration in the form of 3-NDFL for 2017, how the form of this reporting has changed, in what timeframe to submit 3-NDFL for 2017. You can also find a sample of the completed report in this article. 82677

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In order to receive a deduction for property purchased or sold in 2016, you must submit a 3-NDFL declaration for a property deduction for 2016 to the inspection. How to fill it out and what documents to attach, see the article. 10468

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April 12, 2017

February 13, 2017

During the last three years, have you paid for education or treatment? Or have you ever bought a home? Then the state will reimburse you part of the money spent. But for this you need to fill out a declaration in the form of 3-NDFL for 2016. 160228

February 9, 2017

February 6, 2017

In order to independently pay personal income tax on income received or receive a tax deduction without the participation of the employer, citizens submit 3-personal income tax. In 2017, the form is new. And there is more time to prepare due to weekends and holidays. 6527

January 10, 2017

December 27, 2016

March 6, 2014

By April 30, all citizens must report their income for the past year. To do this, you need to submit form 3-NDFL to the tax office. Our new video guide will help you fill out this declaration quickly and without errors if you want to claim a property tax deduction. 165988

April 5, 2013

Our editor has already managed to get a property tax deduction this year when buying an apartment. She shared her experience with readers: how to quickly fill out 3-personal income tax, what documents to prepare for the IFTS, how to speed up a desk review of the declaration. 114937

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If you sold property last year, you must file a 3-NDFL declaration no later than April 30. Nikolay Stelmakh, Deputy Head of the Department of Taxation of Individuals of the Ministry of Finance of Russia, tells about what incomes must be declared and how to do it. 32750

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March 1, 2012

January 16, 2012

Document: Order of the Federal Tax Service of Russia dated November 10, 2011 No. ММВ-7-3/ [email protected] Registered by the Ministry of Justice of Russia on December 13, 2011 No. 22575. What has changed in the work: Already at the end of 2011, it is necessary to report on personal income to the tax according to the new form 3-NDFL. The same form must be used if it is necessary to claim a property deduction through the inspection. 18009

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Practice shows that it is not so easy to return personal income tax when buying a home. One even the smallest defect in the papers - and the deduction will be denied. In this material, together with Moscow inspectors, you will understand the nuances of registering a property deduction. 5982

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Our director sold a car last year. Prior to that, he had owned the car for more than three years. He recently received a letter from the inspectorate. They want to fine him for not submitting a 3-NDFL declaration. But the amount of tax is still zero, is the fine legal and is it necessary to declare income? 90

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The head of our company submitted a 3-personal income tax declaration for the last year to the inspection, declaring in it a property deduction for the purchase of housing. But the tax authorities returned only part of the tax to him. They motivated this by the fact that one of the companies where the head worked did not submit 2-NDFL certificates for the past year and did not transfer tax to the budget. Now the tax authorities are demanding that the head exclude from the declaration the income received from this company and reduce the amount of the declared property deduction. Are their actions legal? 86

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Have you sold your home? Sales tax can be reduced by claiming a property deduction. With the purchase of housing, the situation is as follows: if you use the deduction, then you will be charged a lower income tax (personal income tax) from your salary. Or they will return the overpaid personal income tax to your bank account. Learn more about how to apply property deductions more profitably in this article. 18184

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If a citizen has official place work, then all issues related to the calculation and accrual of personal income tax on him are handled by the accounting department of the employer.

Dear readers! The article talks about typical ways to solve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

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If he receives income outside the company, then he will have to fill out the 3-NDFL declaration on his own and make tax payments.

The same document is drawn up in case of obtaining the right to deductions for a mandatory payment.

What you need to know

There are two reasons why an individual must fill out a 3-NDFL certificate, in particular:

• receipt during the year of additional income, which is not otherwise declared;
• availability of the right to receive tax deductions of a standard, professional, social, investment or property nature.

Filling out 3-NDFL requires compliance with a number of conditions that the subject of taxation must meet:

1. Declaration of cash inflows applies only to residents of the Russian Federation, that is, citizens and individual entrepreneurs staying in the country without leaving for at least 183 days during one tax period;
2. The subject must have some regular or one-time source of income, in addition to salary, the calculation of the mandatory payment for which is made within the framework.

If the subject of taxation draws up 3-NDFL in order to present his income to the tax authorities, then the document must be submitted no later than April 30 of the following year ().

When receiving a tax deduction, a document can be submitted within three years after the corresponding right arises (,).

Definitions

- is a variety tax return on income tax, which is provided to the IFTS at the place of residence of the person.

Through this lengthy document, a person gets the opportunity to report to the tax service:

• about their cash receipts for the period that were not previously subject to declaration and taxation;
• about their expenses for the purchase of housing, education, treatment, transactions with securities, which give the right to receive tax deductions.

Notaries and lawyers, as well as individual entrepreneurs who independently report on their income to the tax service, filling out 3-personal income tax is also a mandatory element of tax accounting.

Registration of a document that is associated with the receipt of tax deductions seems to be a voluntary event.

However, any payer must remember that in this way you can recover quite impressive amounts of money.

It is important to emphasize some features of filling out the declaration:

1. The first and second sheets are required to be filled out, and the remaining parts of the document are drawn up as needed.
2. When filling out by hand, only printed letters, and a pen with blue or black ink.
3. The document is sent by registered mail from, to e-mail or by a full-time presentation to the IFTS.
4. When filling out the declaration online, it is sent to the address of the tax office automatically.

It must be attached to 3-NDFL, since the income and cost items of the subject must be confirmed by the relevant papers.

Important when submitting a declaration during a personal visit to tax service take from the receiving employee, and when sending by mail - a certificate of acceptance of documents for sending.

Normative base

All questions relating to the procedure for filling out and submitting a 3-NDFL certificate, as well as determining the circle of persons who are subjects of taxation, are prescribed in the Tax Code of the Russian Federation.

It is advisable to draw Special attention to articles such as:

Who must submit 3-personal income tax

The tax legislation of the Russian Federation quite clearly defines the circle of payers who submits a 3-NDFL declaration to the tax service. A complete list of subjects of taxation can be found in articles 227-229.

The circle of persons submitting a 3-NDFL certificate to the IFTS is extremely wide and includes:

In the first two cases, the subjects fill out the document on their own, and in the latter, the solution of this issue is entrusted to the company's accounting department.

Individuals

Citizens usually fill out a 3-NDFL certificate on their behalf. With it, they declare to the tax authorities about the income received, and also receive the right to deductions.

Individuals are required to submit a declaration to the IFTS if they belong to one of the following groups (Article 228 of the Tax Code of the Russian Federation):

1. Citizens who do not have status tax agents on funds received under a contract, as well as from the provision of any work and services to individuals.
2. Owners of apartments, houses, vehicles or other property who sold it in the reporting period and received income.
3. Residents of the Russian Federation who had cash inflows during the year from sources located outside the country.
4. Participants of competitions and lotteries who happened to receive cash prizes.
5. Heirs who, in connection with their rights, have received any income (not related to the main inheritance).

The article also contains the item “other additional income”. It implies that a citizen fills out a 3-NDFL certificate if he received other types of income during the tax period, both in kind and in cash, and these funds were not previously declared.

The only exceptions are gifts from family members. If the inflows took place in kind, then their value is estimated at the current market price, which was formed on the market at the time of filling out the declaration.

Legal entities

Legal entities do not submit declarations to the tax office directly for their income, since they are not subject to income tax.

In this light, organizations also cannot count on standard, professional, property and social deductions.

However, within any company there is an impressive staff of employees. From the salary, they are declared by the employer's accounting department and entered in the 2-NDFL certificate.

However, any employee can apply for one of the types of income tax deductions, including (Articles 218-221 of the Tax Code of the Russian Federation):

Corresponding to one of the above groups, the employee must write and submit supporting documents to the accounting department of his employer.

Further processing of 3-personal income tax takes place without his participation, and a refund can be made along with the salary.

Individual entrepreneurs (IP)

Submission of 3-NDFL certificates by individual entrepreneurs is carried out in two cases (Article 227 of the Tax Code of the Russian Federation):

• if they wish to declare their income or be entitled to a refund of part of the income tax;
• if they have a staff of employees who apply to them with a request to issue a tax deduction.

Entrepreneurs often use the services of an incoming accountant - he must deal with issues related to the return of part of the personal income tax to employees.

In general, the registration of 3-personal income tax affects all owners of firms acting as individual entrepreneurs, since this the only way declare their income. Notaries and lawyers who are engaged in private practice fall into this category.

Who fills out the form

Of those who are required to submit 3-personal income tax, most subjects fill out the declaration on their own. In particular:

• citizens receiving additional income;
• individual entrepreneurs presenting the results of their activities to the tax authorities.

You can fill out the declaration yourself, having previously taken its form at any branch of the IFTS or by downloading it on the website of the tax service.

You can also see a sample document here. You can send the finished document through the post office by registered mail or take it to the Federal Tax Service in person.

There is an easier way: on the website of the Federal Tax Service in the section "Electronic Services" there is a convenient online form that will allow you to quickly fill out and send 3-personal income tax by answering a number of simple questions.

In companies, 3-NDFL certificates for employees can be filled out by an accountant who will have to submit the required package of documents.

Thus, filling out the 3-NDFL certificate affects mainly only individuals.

Citizens and individual entrepreneurs who fulfill the obligation to declare cash inflows or who are entitled to a tax refund must prepare a declaration and attach to it a package of papers confirming income and expenses.

Companies are faced with the need to fill out this document only in relation to their employees.

Attention!

• Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the site.
• All cases are very individual and depend on many factors. Basic information does not guarantee the solution of your specific problems.

If you need to fill out a 3-NDFL declaration and submit it for 3 years, you can do this on the Tax website in the online program for filling out 3-NDFL declarations. You only need to answer simple and uncomplicated questions that the program will ask you. In each declaration, you indicate your income and expenses of the year that corresponds to the year of your declaration. You should start filling out the 3-NDFL declaration from the year in which the right to deduct arose (but not more than 3 previous periods).

Property deduction for 3 years

By general rule The right to a property deduction arises in the year of purchase of housing. If you purchased an apartment in 2018, then you can also use the deduction in relation to the income that you receive this year.

In some cases, it is possible to receive a deduction for the cost of purchasing a home for the previous 3 years. For example, if you bought an apartment in 2012 and decided to file a declaration in 2018, you have the right to file a 3-NDFL declaration for all years starting from 2012. But since the refund of overpaid tax is provided only for the last three tax periods (years), in 2018, for a tax refund, a deduction can only be claimed in relation to income for 2015, 2016 and 2017.

Start filling out the 3-NDFL declaration from an earlier period - from 2015. Then, if your income is not enough to use the entire deduction for 2015, you transfer the rest of the deduction to the next 3-NDFL declaration, for 2016, and so on.p>

There are exceptions to the general rule. Tax legislation allows pensioners to transfer the balance of the deduction not only to subsequent periods, but also to previous ones (no more than three periods). The procedure for granting a deduction when buying a home by a pensioner depends most often on the availability of income that is taxed. Since the pension is not subject to personal income tax, in most situations it is possible to receive a property deduction for a pensioner when buying an apartment only if there are other sources of income subject to personal income tax. These sources are not only wage, but also any taxable source of income, for example, income from rental housing, sale of property.

Thus, if the right to receive a deduction from a pensioner came in 2017 (when acquiring real estate under an equity participation agreement, the right to deduct comes from the moment the certificate of acceptance and transfer of the apartment is drawn up, in other cases from the moment of registration of ownership of housing), he can return tax for the year in which the right to deduct began (2017) and for three additional tax periods (2016, 2015, 2014) preceding the year in which the carryover balance of the deduction was formed.

Other tax deductions (social, investment) can be received only in relation to the income of those tax periods in which you had expenses that provide for such deductions. It is also possible to fill out a 3-NDFL declaration and submit it for 3 years in relation to such deductions.

For example, if you remembered in 2018 that in 2015 you paid for dental treatment or other medical services, and in 2016 and 2017 you paid for your child’s paid school classes, then you can claim a tax deduction for such expenses and return the tax.

Drawing up a 3-NDFL declaration

The 3-NDFL tax return form changes almost every year. Therefore, when filing a 3-NDFL declaration for filing for 3 years, you will need to use the forms corresponding to the reporting year. That is, on the form that was provided for reporting for 2015, draw up your declaration for 2015, on the form for 2016 - a declaration for 2016, etc.)

When filling out applications for the refund of the amount of overpaid tax in respect of each tax period (year), we recommend that you indicate the sequential numbering of applications. It does not matter which of the tax refund applications will be the first. This may be a tax refund application for 2017, or maybe for 2015.

Required documents for obtaining a tax deduction for 3 years

In order to receive tax deductions, in addition to the 3-NDFL declaration, you will need to submit documents confirming your right to deductions to the tax authority.

If you receive a deduction for education, then such documents will be: an agreement, documents confirming payment, a license educational organization. The cost of purchasing an apartment can be confirmed by a purchase and sale agreement, a mortgage loan agreement, a seller's receipt for receiving money, etc.

When submitting the 3-NDFL declaration personally to the tax authority, you must have an identity card with you (for citizens of the Russian Federation, this is a passport) and the original documents attached to the declaration, for their comparison with copies by a tax inspectorate specialist. If you send the declaration and documents by mail, then from the originals enclose only certificates received specifically for deduction: 2-personal income tax, certificate of paid interest on a mortgage loan, certificate of a medical organization of the established form on payment for medical services, etc.). Other documents are attached in copies. Such copies do not need to be certified. Note that the tax authority has the right to request from you the original document to certify that the copies correspond to the originals.

When submitting a 3-NDFL declaration via the Internet or the taxpayer's personal account, your documents will be certified by your electronic signature.

Ways to fill out and submit the declaration

3-NDFL declarations can be submitted for 3 years to the tax authority in the following ways:

1. Hand over in person at the address of your place of residence (this address is indicated in your passport).
2. Send by mail.
3. Send via the Internet using our website, as well as through the personal account of the taxpayer.

By mail, the tax return is sent by letter with a description of the attachment. To do this, prepare an attachment inventory (below there is a template in two formats), print it in two copies and sign both copies.

At the post office, the postal worker will put a stamp and his signature on both copies of the inventory and put one copy of the inventory in an envelope with a declaration. One copy of the inventory will remain with you, and with its help you can, if necessary, confirm that you sent the declaration and when you sent it.

Additionally, you can send a declaration with a return receipt to the recipient (the same letter with an inventory and a notification). In this case, you will have additional proof that the declaration has been received by the tax authority.

By post, your declaration can be sent by another person, no power of attorney is required for this. However, you must personally sign the declaration and inventory of the investment.

Using our website, you can easily and simply, by answering simple questions, fill out and download, and then submit a 3-NDFL declaration for 3 years to the tax office both in paper form and in electronic form using our "Submit Online" service. During the filling process and after, specialist consultations are available by phone and in the chat of our website. You can also use the "Turnkey" service, in which we will fill out and submit your 3-NDFL declaration to the tax authority electronically.

The tax return plays a decisive role in whether an individual receives a deduction, so the procedure for filling out 3-NDFL requires special attention.

As a rule, taxpayers have the full right by law to reduce their tax base, but lose this opportunity due to various errors in filling out the declaration. To avoid these consequences, we recommend that you familiarize yourself with the text of this article on the topic of the procedure for filing a tax return.

Before starting to discuss the conditions under which the document must be filled out, we propose to understand why it was put into effect by tax legislation and what it is.

A tax return is one of the mandatory types of documents for filing with the tax service, which, as a rule, is drawn up in accordance with a specially accepted form.

The declaration serves to ensure that the tax inspectorate is able to control all sources of income of an individual, the amount tax collection withdrawn from them, as well as various financial transactions that are related to expenses.

Individuals often face the execution of a document of this kind when it comes to obtaining a tax deduction. However, in some situations, the document is filled out for other reasons.

It should be noted that if the taxpayer has submitted a declaration for consideration demanding a tax rebate in the current year and has not received all material compensation, then in order to withdraw the balance of funds, it is necessary to fill out the document again, but only for the new tax period.

Filling rules

Now it's time to move on to the next step - to consider the rules for processing the document. We strongly recommend that you do not neglect them, as they are very important and affect the timing of the consideration of the declaration. The more errors, the longer the applicant for the deduction will wait for the receipt of material resources to the bank account.

Information must be entered in the 3-NDFL form in accordance with the following requirements:

• Data loss. Under no circumstances should a document be returned with data that is either corrected, lost, or corrupted. Most often, taxpayers make such oversights when binding sheets, so first check before this procedure if the text has been captured.
• Filling. All information required to be entered in the fields of the declaration, as a rule, is taken from documents that are already in the hands of the taxpayer. If an individual does not find the necessary information in them, then he can apply to the tax inspector with a request to issue a certificate containing the necessary information.
• Recording format. Data required to be provided in specific cell, should be clearly within it and not go beyond it.
• Writing the amount of money. All amounts are written in full. That is, not only the whole part - rubles, but also the fractional - kopecks.
• Information about income earned outside the Russian Federation. In this situation, funds received within another state are transferred to the Russian currency. After that, rounding is carried out (if the fractional part is less than 50 kopecks, then it is not taken into account, and if more, then it is rounded towards the full ruble), only the whole part is written.
• Income received not in rubles. If an individual received any income in foreign currency, then they must be converted into rubles, using strictly the rate that is approved central bank Russia.
• Top of every page. On all sheets of the tax return, without exception, page numbers, surname, initials and identification number of an individual must be affixed. If an individual is not a private entrepreneur, then it is not necessary for him to put a code on each sheet.
• bottom of each page. All pages of the declaration, except title page, must contain certain details - this is a personal signature of a physical sheet and the date of execution of the document. By affixing his signature, the taxpayer confirms that all the above data are true, and otherwise bears administrative responsibility.
• Writing text. As you know, digital designations are entered in most of the cells of the declaration, but some of them still need to enter text. You need to start writing text from the very left edge of the cell, without leaving empty cells on the left, which will help eliminate the possibility that the information will not fit into the column allocated for it.

General requirements

In addition to the above rules, individuals must take into account that the information must be entered accurately and be reliable.

After entering the information in the document, you need to double-check several times whether they exactly correspond to the similar data indicated in other documents, and also do not forget that the declaration must be submitted for consideration no earlier than the end of the tax period for which it is drawn up.

In addition, it should be borne in mind that there are several samples of a document of this kind. You need to use the one that was compiled for the year preceding today's date.

Is it possible to fill out 3-personal income tax by hand

Tax legislation approved two ways to file a 3-NDFL declaration - this is with the help of special program and personally by the taxpayer. In the latter case, all sheets of the document must be filled in with a black or blue pen. Other ink colors are strictly unacceptable.

If an individual decides to draw up a declaration with his own hand, then he should remember the following nuances of the filling procedure:

For example, if a taxpayer fills out a document in order to reduce the taxable base in connection with the acquisition of real estate that is in shared ownership, and he needs to enter the value 1/5 in two columns consisting of five cells each, then this is done as follows: 1—-, sign “/”, 5—-.

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