If you sold an apartment, residential building, room, cottage, garden house or land plot and don't know if you need to pay taxes and file tax return 3-NDFL and how to do it, this page will help you. Below is an example of an apartment, but the same rules apply to the sale of other properties listed above. Below is how to determine (1) whether proceeds from a sale are taxable, (2) whether you need to file a tax return, (3) how to properly complete your return. This instruction is for tax residents only. As a rule, a tax resident, regardless of citizenship, is someone who permanently lived in Russia in the year in which the sale took place (more precisely, spent more than six months in Russia that year).

Three important questions about your apartment

2. Did you sell an apartment for more than 1 million rubles?

If you sold an apartment for less than 1 million rubles (or exactly a million), regardless of what your expenses were and whether you have documents confirming the expenses, you can reduce (when calculating tax) the proceeds from the sale of the apartment by deduction in in the amount of 1 million rubles (but not more than revenue). You don't have to read the next question (below). If you sold an apartment for more than 1 million rubles, please see the question below. Please note that 1 million rubles is the deduction limit for all sold objects listed above. That is, if you, for example, sold two apartments, then a deduction of 1 million rubles is given to you for both together, and not for each.

	3. Did your expenses exceed 1 million rubles?
	If your expenses for purchasing this (not another) apartment were more than 1 million rubles and you can confirm them with documents, you can reduce (when calculating the tax) the proceeds from the sale of the apartment not by the deduction described in question 2 above (1 million rubles ), but for actual expenses. The costs of purchasing this apartment, and not another. The tax will be 13% of the difference between revenue and expenses. If expenses are greater than or equal to revenue, the tax will be zero. If your expenses for purchasing this (not another) apartment were less than 1 million rubles, it will be more profitable for you to reduce (when calculating the tax) the proceeds from the sale of the apartment for the deduction described in question 2 above (1 million rubles), and not for actual expenses. If your expenses were more than 1 million rubles, but you cannot confirm them with documents, you can reduce (when calculating the tax) the proceeds from the sale of the apartment only by the deduction described in question 2 above (1 million rubles), and not for actual expenses. As for the documents required to confirm expenses, as a rule, you need an apartment purchase and sale agreement (or a similar document) and a payment document, for example, a receipt from the seller.

If the share is sold

Each seller fills out the declaration separately, that is, for example, if the spouses sold an apartment that was in their shared ownership(each had 1/2), each spouse fills out a declaration. In this case, each person indicates half of the sale amount.

If the share is sold, maximum size deduction described above, 1 million rubles multiplied by the share. That is, if, for example, the share is 1/2, the maximum deduction amount will be 500 thousand rubles, and if you reduce revenue (calculating tax) for expenses, you can take into account only half of all expenses for the entire apartment.

A share in the ownership of property must be distinguished from a share in property allocated in kind. If shares in property allocated in kind were sold, a deduction by each of the sellers can be applied in in full, that is, 1 million rubles each. If shares in the right of shared ownership are sold, then the deduction must be distributed.

What's changing

For real estate that is purchased (precisely purchased, not sold), starting from January 1, 2016, the rules change (changes are introduced to the Tax Code Federal law dated November 29, 2014 No. 382-FZ). The main changes are described below.

The amount received from the sale is not taxable if the property was owned for at least 5 years (rather than 3 years) before the sale, except in certain cases. The period is still 3 years when selling an apartment that was received (1) as a gift from a family member, (2) by inheritance, (3) as a result of privatization or (4) as a result of the transfer of property under a lifelong maintenance agreement with dependents (annuity ).

Also, if the income from the sale of real estate is less than 70% of the cadastral value of the property, determined as of January 1 of the year in which the property is sold, then 70% of the cadastral value of the property as of that date is recognized as taxable income.

How to fill out a declaration on the Tax website

Please select “3-NDFL Declaration” / “Fill out online” in the menu. At the “Data” stage, you will need to enter information about yourself. Then, at the “Income” stage, you need to select the “Sale” block. In the “Sale” block you will need to enter information about the source of income (buyer), the sale amount and some other data. The program's hints will help you do everything correctly.

Income received by a citizen is taxed by the state at a standard rate of 13%. But is it always necessary to submit a declaration when selling an apartment and are there any conditions that allow you not to pay a tax contribution?

Before determining whether you need to contact tax office with a completed declaration, it is worth finding out whether or not the citizen will be charged tax after the sale of the apartment.

1. Duration of ownership

Apartments purchased in 2016 are not subject to taxation upon sale if they are sold no earlier than 5 years later. Real estate purchased before 2016 can be sold tax-free after three years.

If the length of the period of ownership of real estate is observed, a citizen may not only not pay tax, but also not file a declaration after the expiration of the tax period. In this case personal income tax accrual will not depend either on the amount for which the apartment was sold, or on the expenses incurred during its acquisition.

The exclusive right to sell an apartment 3 years after purchase belongs to those people who received real estate as a gift from close relative, by inheritance, after the privatization procedure, or if the property came into possession after a dependent annuity agreement was concluded.

A citizen purchased an apartment in 2012; it was sold at the beginning of 2016. When selling an apartment that had been owned for more than 3 years, did he need to file a tax return or fill it out on the government agency’s website in April 2017?

No no need. Since the property was purchased more than 3 years before the date of sale. But for the new owner, the three-year rule will no longer apply; he will be able to sell the apartment without charging tax on the income received no earlier than 2021, five years after the purchase.

2. Cost of the property

Each citizen, once during the tax period, can exercise the right of property deduction and reduce the amount of taxable income by 1 million rubles. The deduction is made from the total amount of income received per year and does not apply to each object sold.

If a citizen needs to sell several real estate properties, he is recommended to divide the sale of the objects into two stages and sell them one by one - once a year.

Example: citizen N. sold 2 apartments in May and June 2016 - one for 1.5 million rubles, the other for 3.7 million. The tax that was accrued to her as a result:

• ((1500000-1000000)+3700000)*0.13=546000 rubles.

If she sold the second apartment in 2017, the total tax amount would be:

• ((1500000-1000000)+(3700000-1000000))*0.13=416000 rubles.

The question arises, is it necessary in this case to submit a claim worth 1 million rubles or less? And will tax be charged in this situation? After a property deduction of 1 million, the amount for taxation will be zero or with a minus sign, in which case no tax will be charged, but the declaration must be submitted along with documents confirming the amount of the sale of the object.

IN tax practice There were frequent cases of artificially reducing the value of property. The amendments, which came into force in 2016, will oblige tax authority in case of detection of undervaluation of real estate being sold, apply for tax calculation cadastral value object, multiplied by the established coefficient of 0.7.

3. Amount of expenses for the apartment

If the apartment was owned for less than three or five years and the citizen needed to sell it, he can take into account all the expenses incurred on this property when calculating the tax.

In this case, a tax return is submitted, but along with it the citizen provides:

• A copy of the contract for the purchase of the property.
• Receipts and receipts confirming repair costs.
• Invoices for redevelopment, construction and design work for this apartment.
• A repaid mortgage agreement with a payment schedule may be attached.

The amount received will be deducted from the amount for calculating personal income tax. If the amount of expenses exceeds the cost of profit from the sale of the object or is equal to it, no tax will be charged.

Taxpayers specified in Art. Art. 227, 227.1 and paragraph 1 of Art. 228 of the Tax Code of the Russian Federation, must submit a tax return for personal income tax (clause 1 of Article 229 of the Tax Code of the Russian Federation). We are talking, for example, about individual entrepreneurs using common system taxation (clause 1, clause 1, clause 5, article 227 of the Tax Code of the Russian Federation), or about citizens who sold an apartment inherited or donated by a family member before the expiration of 3 years (clause 2, clause 1, clause 2, article 228, clause 1 clause 3 article 217.1 of the Tax Code of the Russian Federation).

Those citizens who are not required to file a personal income tax return can do so by at will. For example, to receive a tax deduction when purchasing an apartment (clause 2 of article 229, clause 3 of clause 1, clause 7 of article 220 of the Tax Code of the Russian Federation).

Form 3-NDFL for 2016: where to get the form and how to fill it out

The 3-NDFL tax return form to be filled out for 2016, as well as the procedure for filling it out, were approved by Order of the Federal Tax Service of Russia dated December 24, 2014 No. ММВ-7-11/671@ (as amended by the Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11 /552@).

For tax return 3-NDFL 2016, you can download the form at.

Declaration 3-NDFL (form according to KND 1151020) can be submitted on paper, filled out by hand or printed on a computer. You must use blue or black ink.

To prepare a declaration you can use special programs. For example, on the Federal Tax Service website www.nalog.ru, in the “Software - Declaration” section, there is a specially designed program that, after downloading to your computer, you can use to fill out a tax return for 2016.

It is also convenient to fill out and submit a declaration in form 3-NDFL online on the Federal Tax Service website in the interactive service “Taxpayer’s Personal Account for individuals».

Composition of a personal income tax return

Form 3-NDFL consists of mandatory sheets and sections, as well as sheets that are filled out only by individual taxpayers (clause 2.1 of the Procedure, approved by Order of the Federal Tax Service dated December 24, 2014 No. ММВ-7-11/671@).

Thus, all individuals submitting a 3-NDFL declaration must fill out a declaration in the following composition:

• Title page;
• Section 1 “Information on the amounts of tax subject to payment (addition) to the budget/refund from the budget”;
• Section 2 “Calculation” tax base and the amount of tax on income taxed at the rate.”

Sheets A, B, C, D, D1, D2, E1, E2, G, Z, I of the 3-NDFL declaration are used to calculate the tax base and tax amounts and are filled out as necessary.

For example, a citizen receiving income from sources in the Russian Federation, filing a tax return in connection with the sale of an apartment, fills out the following sheets in addition to the mandatory part:

• Sheet A “Income from sources in Russian Federation»;
• Sheet D2 “Calculation of property tax deductions for income from the sale of property and property rights.”

And if such an individual also bought an apartment in 2016 and claims tax deductions in connection with this, he submits, in addition to Title page, Sections 1 and 2, as well as Sheet A and Sheet D2 additionally:

• Sheet D1 “Calculation of property tax deductions for expenses on new construction or acquisition of real estate.”

Deadlines for submitting the 3-NDFL declaration

IN general case the 3-NDFL declaration is submitted no later than April 30 of the year following the expired one tax period(Clause 1 of Article 229 of the Tax Code of the Russian Federation).

If the last day of the period falls on a weekend or non-working holiday, you can submit the declaration on the working day following such a day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

Due to the fact that 04/30/2017 is a Sunday, and 05/01/2017 is the Spring and Labor Day (Article 112 of the Labor Code of the Russian Federation), the 3-NDFL declaration in 2017 for 2016 must be submitted no later than 05/02/2017.

If filing a personal income tax return is a right, and not an obligation, of an individual (for example, when buying an apartment and submitting a property tax deduction), you can submit a return after April 30.

3-NDFL 2016: sample filling

Let us present in the case where an individual receiving income from sources in the Russian Federation submits a declaration in order to receive a property tax deduction in connection with the purchase of an apartment.

When a transaction for the sale of an apartment took place, 3-NDFL for 2016 must be submitted to the inspectorate of the Federal Tax Service of Russia at the place of residence. Who is obliged to do this and what a completed declaration for this situation should look like is in our article.

Which form to use

Report 3-NDFL for 2016 when selling an apartment is drawn up on a form that approved by order Federal Tax Service of Russia dated December 24, 2014 No. ММВ-7-11/671.

In case of selling an apartment, you can download the 3-NDFL form for 2016 on our website absolutely free of charge using the following method.

Eat important feature, how to reflect in 3-NDFL the sale of an apartment, the ownership of which was registered after January 1, 2016. The fact is that there have been big changes in legislation in this regard. Eventually minimum term ownership, which affects the availability of tax, has been increased from 3 to 5 years. However, the three-year period applies if the housing:

• received as an inheritance;
• gifted by a family member or close relative;
• privatized;
• transferred under a rent agreement.

EXAMPLE

The apartment was purchased under a sale and purchase transaction and ownership was registered on January 21, 2016. If it is sold before January 22, 2021, you will have to submit 3-NDFL and pay income tax from this deal.

Many people ask what is the easiest way to fill out 3-NDFL when selling an apartment. In our opinion, it is better to do this:

1. Online in personal account an individual on the official website of the Federal Tax Service www.nalog.ru.
2. With the help of the Federal Tax Service program “Declaration 2016”.

Who is required to submit

The mandatory filing of 3-NDFL when selling an apartment is determined only by the duration of existence of the ownership right to it, which is registered by Rosreestr. In practice, 2 situations are possible (see table).

Since in the first case an individual receives income from the sale of an apartment, a sample 3-NDFL declaration for 2016 must be sent from him to the Federal Tax Service at his place of residence in fixed time– no later than April 30, 2017. More precisely, until May 2, 2017 inclusive (the transfer rule from the weekend applies).

Please note that when selling an apartment by a pensioner, 3-NDFL must be submitted and filled out on a general basis. Provided that he owned the property for less than 3 years. The law does not provide any exceptions for this category. In addition, it does not matter whether the pensioner continues to work or not.

Our example of 3-NDFL when selling an apartment

Let us agree that E.A. Shirokova sold N.S. in 2016. Pirogovoy apartment for 5.5 million rubles. At the same time, Shirokova inherited this property and was in her possession for 2.5 years.

Because the actual expenses Shirokova did not have any funds to purchase housing; when selling an apartment in the 3-NDFL declaration for 2016, she can automatically declare a deduction in the amount of 1 million rubles (subclause 1, clause 2, article 220 of the Tax Code of the Russian Federation).

For a transaction for the sale of an apartment in 3-NDFL in 2017, it is necessary to include the following sheets, which it is advisable to fill out in the following sequence:

• Title page;
• Sheet D2;
• Sheet A;
• Section 2;
• Section 1.

Note: This sample was compiled in a situation where there is no tax to pay. If in your case there is a tax, then see.

Sergeev Ivan Ilyich in 2016 sold an apartment for 2,857,000 rubles, which had been in his ownership for less than 3 years. Previously (in 2014) he acquired this property for 3,000,000 rub. In addition to the income from the sale of the apartment, Sergeev received a salary during the year in the total amount of 960,000 rubles. of which personal income tax paid to the budget is 124,800 rubles. total amount the income received for the year (from the sale of the apartment and salary) amounted to 3,817,000 rubles.

When calculating the tax payable on income received, he used tax deduction in the amount of expenses for the purchase of this apartment - 2,857,000 rubles. (the amount of purchase expenses should not exceed the income received from the sale, therefore it is accepted not in the amount of 3,000,000 rubles, but the maximum, in the amount of income received).

The amount of tax payable to the budget will be - 0 rubles: 2,857,000 (amount of income from the sale) - 2,857,000 rubles. (deduction in the amount of purchase expenses). Despite the fact that there is no tax payable, Sergeev must submit a return no later than April 30, 2017.