Starting with reporting for 2015, they must submit 3-NDFL declarations to the Federal Tax Service (approved by Order of the Federal Tax Service of Russia dated December 24, 2014 N ММВ-7-11/671@ (as amended on November 25, 2015)) in an updated form. Of course, we are talking only about those payers who must declare income themselves.

What has changed in the 3-NDFL declaration: title page

Firstly, on title page the declaration no longer has room to print. After all, printing is now optional. Previously, if the legal representative of an individual entrepreneur or “physicist” was an organization, then the title page should have had the seal of that organization.

What other changes have the 3-NDFL declaration undergone?

Changes in 3-NDFL in 2016 affected not only the title page, but also the main part of this reporting. So, for example, in section 2 of the declaration the following lines appeared for reflection:

• amounts of tax paid in connection with the application of the patent taxation system that are subject to offset. This line is filled in by the individual entrepreneur who, during the year, lost the right to PSN and automatically switched to SSN;
• amounts of paid trade tax.

Let us remind you that these amounts reduce personal income tax, which must be transferred to the budget at the end of the year.

Declaration 3-NDFL has also changed in terms of deductions

On January 1, 2016, amendments to the Tax Code of the Russian Federation came into force, in particular regarding the period of ownership of real estate, the income from the sale of which is exempt from personal income tax, as well as various amendments related to deductions (for example, the amount of the income limit has been increased in order to provide “children’s » deduction). These innovations are reflected in the adjusted 3-NDFL declaration. By the way, in

The program for filling out tax returns in form 3-NDFL and 4-NDFL is necessary for everyone who wants to receive a property, social and standard tax deduction.

Here you can download a free program for filling out the 3-NDFL declaration for the 2019, 2018, 2017, 2016 reporting years and submitting them in subsequent years.

In 2020, a declaration for 2019 is submitted, because... you report on income received in 2019. For every reporting year you must fill in the data in the appropriate software for the period for which you want to receive a tax deduction.

To fill it out, you need to collect all the documents and download the Declaration 2019 program. After downloading and installing it, you can start filling out the 3-NDFL declaration for tax deductions.

The 3-NDFL declaration program automatically generates the necessary sheets, depending on the entered data. You can download it at the bottom of the page.

If we compare filling it out by hand on forms, and through the program for filling out the 3-NDFL declaration, then the program is undoubtedly in the lead here, because it eliminates the occurrence of a number of errors when entering information into forms by hand.

Also, if you are not confident in your abilities and are filling out the declaration for the first time, you can save the entered data on a flash drive and in tax office ask the inspector to correct the data you entered if it is filled out incorrectly. Although such a problem should not arise if you fill out everything. After filling in all the required fields, the Declaration program will generate a printable form, as well as an example of a report. After which you can print the 3-NDFL declaration, or save it in PDF format for later printing.

Every year, the Federal State Unitary Enterprise GNIVTS Federal Tax Service of Russia issues a free software to fill out an income tax return individuals, you can also download them on the website

The need to submit an income tax return (form 3-NDFL) for 2017 may arise for any individual. You will have to submit a declaration if the income tax was not withheld by the tax agent, as well as to declare your right to standard, social, professional, investment or. For the past 2017, the 3-NDFL declaration is submitted using a new form, which we will discuss in this article.

Updated form 3-NDFL for 2017

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 are valid for declaring since 2018 income received in 2017.

How new form Is 3-NDFL 2017 different from the previous 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, instead of the address, the cadastral number of the property is indicated.
• In sheet “E1”, the declaration in form 3-NDFL 2017 (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 completion independent assessment their qualifications 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), new fields have been added to sheets “Z” (calculation of income from transactions with securities and PFI) and “I” (calculation of income from participation in investment partnerships).
• In the 3-NDFL declaration, the form for filling out in 2017 was supplemented with a completely new application “Calculation of income from the sale of real estate.” It only needs to be filled out for properties registered after 01/01/2016, taking into account that the income from the sale must be at least 70% of cadastral value 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.

Tax return in form 3-NDFL 2017: 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 2017 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 2017), 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 - 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.

What is needed to fill out the 3-NDFL declaration

First, you need to download the 3-NDFL 2017 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 completed using special program, already posted ]]> on the Federal Tax Service website ]]> .

You can download form 3-NDFL 2017, current in 2018, below.

Data should be entered into the declaration after all necessary supporting documents have been collected. Information to be filled out is obtained from income certificates “2-NDFL” issued by tax agent, from payment, settlement and other supporting documents, as well as from calculations that are made on the basis of these documents.

3-NDFL new form 2017: sample filling

Regardless of the purpose of submitting the declaration tax authorities, it must contain:

• title page,
• section 1 - final personal income tax amounts for payment or return,
• section 2 – calculation 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 2017 we present is completed for receipt by an individual social deductions according to personal income tax for treatment and training. In addition to the mandatory sections of the declaration 1 and 2, in in this case it was necessary to fill out sheet “E1” with the calculation of such deductions.

Declaration 3-personal income tax: download the declaration form or fill out online

The declaration for a specific year must be submitted in the form that was in force at that time. The same rule applies to filing an amended tax return.

For example, if a taxpayer wants to file a tax return in Form 3-NDFL for 2019, then he needs to use the declaration form that is valid in 2019.

You can download the program from the official tax website for filling out yourself or the declaration form for the year you need, using the link below. Please note the alternative filling options.

By general rule, the 3rd personal income tax declaration is submitted on time - no later than April 30 of the current year by income previous year subject to declaration. If April 30 falls on a weekend, then the filing deadline is extended to the next working day. And the calculated tax based on the results of the declaration must be paid before July 15.

When filling out a 3-personal income tax return for a tax refund - There is no deadline for submission any date in this year. In other words, you have the right to submit such a declaration whenever you want, but no later than three years. For example, in 2020, you can submit 3-NDFL for 2019, 2018 and 2017 to receive tax deductions - a tax refund. Being retired, in certain cases, you can fill out and submit for 2016.

Declaration forms change periodically, but the composition, by and large, remains the same.

3-NDFL declarations for 2017 and earlier:

• Title page - indicated general information about an individual: full name, passport details, address of place of registration (stay), TIN and other data.
  It should be noted that individuals who are not individual entrepreneurs, having entered their TIN, they have the right not to indicate passport data.
  The TIN can be found on the official website of the tax office.
• Section 1 and Section 2 - serve to calculate the tax base, the amount of tax for different tax rates, the amount of tax to be paid/surcharged/refunded from the budget.
• Sheets A, B, C, D, D1, D2, E1, E2, G, Z, I - are filled out only as needed. For example, they reflect the following indicators:
  - income generated from activities both in Russia and abroad;
  - income of individual entrepreneurs;
  - income that is not taxed income tax;
  - sheets for calculating standard, social, property and professional tax deductions, etc.

Thus, there is no need to fill out all 19 sheets. Only the first 3 and plus additional ones are filled out depending on the purpose of preparing the declaration.

3rd personal income tax declarations for 2019 (2018) and later:

The total number of sheets from 20 over the past years has decreased to 13. The letter names of the sheets have also changed to “Appendix 1, 2, 3...”

The total number of sheets has been reduced, and filling out the declaration has become more complicated: if earlier, before 2018, in the declaration itself, lines indicated where to get certain amounts, from which sheets of the declaration they are transferred or how they are calculated, now these hints have been removed. When filling out, you can only follow the appropriate instructions in the Order of the Federal Tax Service on filling out the 3-personal income tax form.

Sample of filling out the 3-personal income tax declaration:

How to fill out the 3rd personal income tax declaration you need:

CHOOSE A CONVENIENT FILLING OPTION:

Our program prepares declarations, both in pdf format - For filing on paper, and in xml format – for submission via the Internet (no need to download the program, everything is online). The service will ask simple questions, answering which will automatically generate a declaration. You can do it in 15 minutes. Then our specialist will definitely check it. This is very important as it ensures that the declaration is completed correctly and is completely ready for filing. If, while answering the questions, you made a mistake somewhere, don’t worry: you can always go back and change your answer to any question! The declaration is always available for editing. Changes made Our specialist will also check it.

Download forms tax return 3-NDFL for 2019 – 2016:

Tax return in form 3-NDFL for 2019: (as amended on 10/07/2019 N ММВ-7-11/506@) "About approval of the form individuals (form 3-NDFL), the procedure for filling it out, as well aspresentation format income tax returnindividuals in electronic form" (Registered with the Ministry of Justice of Russia on October 16, 2019 N 56260)
Tax return in form 3-NDFL for 2018: Order of the Federal Tax Service of Russia dated October 3, 2018 N ММВ-7-11/569@ "On approval of the income tax return form individuals (form 3-NDFL), the procedure for filling it out, as well as format for submitting income tax returns individuals in electronic form" (Registered with the Ministry of Justice of Russia on October 16, 2018 N 52438)