Subparagraph 2.2 shall indicate the amounts of the social tax deduction provided in accordance with subparagraph 2 of paragraph 1 of Article 219 of the Code, in the amount paid by the taxpayer in the tax period for teaching children full-time education in educational institutions. The value of this indicator should not exceed 50,000 rubles for each child for both parents, guardian, trustee. Subparagraph 2.3 indicates the amounts of the social tax deduction provided in accordance with paragraph four of subparagraph 3 of paragraph 1 of Article 219 of the Code for expensive types of treatment in medical institutions Russian Federation in the amount of actual expenses incurred. In subparagraph 2.4, the final value for paragraph 2 of Sheet E1 is determined by summing up the values of the indicators reflected in subparagraphs 2.1, 2.2 and 2.3.
The total amount of social tax deductions is indicated in subparagraph 3.6 of Sheet E1 and is determined by adding the values of the indicators of subparagraphs 2.4 and 3.5 of Sheet E1.
Attention
The value of the indicator is calculated as the sum of the values of the indicators specified in subparagraphs 3.1, 3.2, 3.3, 3.4 of Sheet E1 ( this amount values should not exceed 120,000 rubles).
Subparagraph 3.5.1 states total amount social tax deductions provided in the tax period by tax agents.
The total amount of social tax deductions is indicated in subparagraph 3.6 of Sheet E1 and is determined by subtracting the value of subparagraph 3.5.1 from the sum of the values of the indicators of subparagraphs 2.4 and 3.5 of Sheet E1.
12.8.
Item 4 of Sheet E1 calculates the total amount of standard and social tax deductions declared in the Declaration and determined by summing the values of lines 080 and 180 of Sheet E1.
It is given in Appendix N 2 to the Order of the Federal Tax Service of Russia dated December 24, 2014 N MMV-7-11 / (as amended by
Orders of the Federal Tax Service of Russia of November 25, 2015 N MMV-7-11 /, of October 10, 2016 N MMV-7-11 /).
Hide Yandex.Direct ad How to fill out a 3 personal income tax declaration? This question is asked by many conscientious taxpayers.
The fact is that in 2015 amendments and changes were made to filling out and submitting a tax return.
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Therefore, you should pay special attention when filling out the declaration which form you use.
It turns out that the total income must be multiplied by 25 percent and compared with the amount of the social deduction. In pp. 2.2 Declaration 3-NDFL parents indicate the amount of social deduction to which they are entitled in accordance with subparagraph 2 of paragraph 1 of Article 219 of the Tax Code. The amount is equal to the funds paid by parents in the past period for the education of their child or several of their children, obligatory full-time education in various educational institutions. For each child, this amount should not exceed 50 thousand rubles. In the next paragraph 2.3 put the amount of the social deduction, which is provided in accordance with paragraph 3 of paragraph 1 of Article 219 of the Tax Code. Be sure to indicate the amounts received for expensive types of treatment in Russian medical institutions. This amount is equal to the amount actually spent Money individual. Pp. 2.4 summarizes the values for the second item of Sheet E1.
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Hide ad Yandex.Direct Filling out section 2 Section 2 is devoted to calculating the tax base and the amount of tax paid from 13%. Here the amount of income, tax deductions, the tax base is prescribed, and the amount of tax deductible is also calculated. Fill out sheet B. This sheet should be filled out if you:
Already in the first cell, you indicate what kind of activity you are engaged in, and in cell 1.2 you must write the main OKVED.
Order of the Federal Tax Service of Russia dated December 24, 2014 N MMV-7-11 / and applied (according to the Federal Tax Service) from February 14, 2015) provides for the following requirements for filling out sheet E1 of the declaration:
Sheet E1 is filled out on the basis of income certificates in the form 2-NDFL received from tax agents and other documents available to the taxpayer.
Sub-clause 3.3 shall indicate the amounts of the social tax deduction provided in accordance with the second paragraph of sub-clause 3 of clause 1 of Article 219 of the Code, in the amount of insurance premiums paid by the taxpayer in the tax period under voluntary agreements personal insurance, as well as under contracts voluntary insurance spouse (wife), parents and (or) their children (wards) under the age of 18 years.
Subparagraph 3.4 indicates the amounts of the social tax deduction provided in accordance with "subparagraphs 4" and "5 of paragraph 1 of Article 219" of the Code.
To calculate the value of the indicator of line 160, the corresponding values of the indicators of lines 010 - 100 of Sheet E2 are filled in. Subparagraph 3.5 indicates the total amount of social tax deductions under paragraph 3 of Sheet E1.
XII. The procedure for filling out Sheet E1 "Calculation of standard
and social tax deductions" Declaration form
12.1. Sheet E1 is filled in by individuals - tax residents of the Russian Federation.
12.2. Sheet E1 calculates the amounts of standard and social tax deductions that can be provided to the taxpayer in accordance with Articles 218, 219 of the Code.
Sheet E1 is filled out on the basis of income certificates in the form 2-NDFL received from tax agents and other documents available to the taxpayer.
12.3. In paragraph 1 of Sheet E1, the taxpayer calculates the amounts of standard tax deductions established by Article 218 of the Code:
subparagraph 1.1 indicates the amounts of the standard tax deduction under subparagraph 1 of paragraph 1 of Article 218 of the Code, which are calculated by multiplying 3,000 rubles by the number of months in which the taxpayer had the right to receive this standard tax deduction;
subparagraph 1.2 indicates the amounts of the standard tax deduction under subparagraph 2 of paragraph 1 of Article 218 of the Code, which are calculated by multiplying 500 rubles by the number of months in which the taxpayer had the right to receive this standard tax deduction;
subparagraph 1.3 indicates the number of calendar months in which income taxable at a tax rate of 13 percent, calculated on an accrual basis from the beginning of the year and received from one of the payment sources, did not exceed 280,000 rubles;
subparagraph 1.4 indicates the amounts of the standard tax deduction for a child to a parent (parent's spouse), foster parent (adoptive parent's spouse), guardian, custodian, which are calculated by multiplying the amount of such deduction established by subparagraph 4 of paragraph 1 of Article 218 of the Code by the number of months indicated in line 030 of Sheet E1;
subparagraph 1.5 indicates the amount of the standard tax deduction for a child single parent(to the foster parent), guardian, guardian, as well as one of the parents (adoptive parents), if the other parent refuses to receive it, which are calculated by multiplying the amount of such a deduction established by subparagraph 4 of paragraph 1 of Article 218 of the Code by the number of months specified in line 030 of Sheet E1;
subparagraph 1.6 indicates the amount of the standard tax deduction for a parent (spouse of a parent), a foster parent (spouse of a foster parent), a guardian, a trustee for disabled children under the age of 18, for full-time students, graduate students, residents, interns, students aged up to 24 years of age who are disabled persons of group I or II, which are calculated by multiplying the amount of such deduction established by subparagraph 4 of paragraph 1 of Article 218 of the Code by the number of months indicated in line 030 of Sheet E1;
subparagraph 1.7 indicates the amount of the standard tax deduction for a single parent (adoptive parent), guardian, trustee, as well as one of the parents (adoptive parents) if the other parent refuses to receive a tax deduction, for disabled children under the age of 18, for full-time students forms of education, graduate students, residents, interns, students under the age of 24 who are disabled of group I or II, which are calculated by multiplying the amount of such a deduction established by subparagraph 4 of paragraph 1 of Article 218 of the Code by the number of months indicated in line 030 of Sheet E1 .
12.4. In the event of the birth of a child (children) during the tax period for which the Declaration is submitted, the amount of standard tax deductions for the child (children) specified in subparagraphs 1.4 - 1.7 of paragraph 1 of Sheet E1 are calculated by multiplying the amount of the deduction by the number of calendar months, determined as the difference between the number of months indicated in field 030 of Sheet E1 and the number of calendar months that have passed from the beginning of the calendar year to the month the child was born.
12.5. The total amount of standard tax deductions is indicated in subparagraph 1.8 of Sheet E1 and is calculated as the sum of the values of the indicators indicated in subparagraphs 1.1, 1.2, 1.4, 1.5, 1.6, 1.7 of Sheet E1.
12.6. In paragraph 2 of Sheet E1 of the Declaration, the taxpayer calculates the amounts of social tax deductions established by Article 219 of the Code (with the exception of social tax deductions, in respect of which the restrictions established by paragraph 2 of Article 219 of the Code are applied).
Subparagraph 2.1 shall indicate the amounts of the social tax deduction in accordance with subparagraph 1 of paragraph 1 of Article 219 of the Code. The value of this indicator should not exceed 25 percent of the amount of income received by the taxpayer in the tax period and subject to taxation at a rate of 13 percent, that is, no more than 25 percent of the total income under line code 030 of Section 2 of the Declaration.
Subparagraph 2.2 shall indicate the amounts of the social tax deduction provided in accordance with subparagraph 2 of paragraph 1 of Article 219 of the Code, in the amount paid by the taxpayer in the tax period for teaching children full-time education in educational institutions. The value of this indicator should not exceed 50,000 rubles for each child for both parents, guardian, trustee.
Sub-clause 2.3 indicates the amounts of the social tax deduction provided in accordance with paragraph four of sub-clause 3 of clause 1 of Article 219 of the Code for expensive types of treatment in medical institutions of the Russian Federation in the amount of actually incurred expenses.
In subparagraph 2.4, the final value for paragraph 2 of Sheet E1 is determined by summing up the values of the indicators reflected in subparagraphs 2.1, 2.2 and 2.3.
12.7. Paragraph 3 of Sheet E1 calculates the amounts of social tax deductions established by Article 219 of the Code, in respect of which the restrictions established by paragraph 2 of Article 219 of the Code are applied.
Sub-clause 3.1 shall indicate the amounts of the social tax deduction provided in accordance with sub-clause 2 of clause 1 of Article 219 of the Code, in the amount paid by the taxpayer in the tax period for his education, for the education of his brother (sister) under the age of 24 in full-time education in educational institutions. institutions.
Sub-clause 3.2 shall indicate the amounts of the social tax deduction provided in accordance with paragraph one of sub-clause 3 of clause 1 of Article 219 of the Code, in the amount paid by the taxpayer in the tax period for paying for treatment and purchasing medicines, except for the cost of expensive treatment.
Sub-clause 3.3 shall indicate the amounts of the social tax deduction provided in accordance with paragraph two of sub-clause 3 of clause 1 of Article 219 of the Code, in the amount of insurance premiums paid by the taxpayer in the tax period under voluntary personal insurance contracts, as well as under voluntary insurance contracts of the spouse, parents and (or) their children (wards) under the age of 18 years.
Sub-clause 3.4 shall indicate the amounts of the social tax deduction provided in accordance with sub-clause 4 of clause 1 of Article 219 of the Code, in the amount of pension contributions paid by the taxpayer in the tax period under the contract (contracts) of non-state pension provision concluded (concluded) by the taxpayer with the non-state pension fund in its own benefit and (or) in favor of family members and (or) close relatives in accordance with the Family Code of the Russian Federation (spouses, parents and children, including adoptive parents and adopted children, grandfathers, grandmothers and grandchildren, full and half-blooded (having a common father or mother) of brothers and sisters), disabled children under guardianship (trusteeship), and (or) in the amount of insurance premiums paid by the taxpayer in the tax period under the agreement (s) of voluntary pension insurance concluded (concluded) with an insurance organization in their favor and (or) in favor of a spouse (including a widow, widower), parents (including adoptive parents), disabled children (including adopted children under guardianship (guardianship) , as well as the amount of the social tax deduction provided in accordance with subparagraph 5 of paragraph 1 of Article 219 of the Code, in the amount of additional insurance premiums for the funded part of the labor pension paid in accordance with Federal Law No. 56-FZ of April 30, 2008.
To calculate the value of the indicator of line 160, subparagraphs 1.1 and 1.2 and paragraphs 2 - 4 of Sheet E2 are filled out. The value of the indicator of paragraph 4 of Sheet E2 is transferred to subparagraph 3.4 of Sheet E1.
Subparagraph 3.5 indicates the total amount of social tax deductions under paragraph 3 of Sheet E1. The value of the indicator is calculated as the sum of the values of the indicators specified in subparagraphs 3.1, 3.2, 3.3, 3.4 of Sheet E1 (this sum of values should not exceed 120,000 rubles).
The total amount of social tax deductions is indicated in subparagraph 3.6 of Sheet E1 and is determined by adding the values of the indicators of subparagraphs 2.4 and 3.5 of Sheet E1.
12.8. Item 4 of Sheet E1 calculates the total amount of standard and social tax deductions declared in the Declaration and determined by summing the values of lines 080 and 180 of Sheet E1.
In our consultation, we will give a sample of Sheet E1 3-NDFL in 2017 for a specific life situation that has developed for many. We will also clarify the main points that you need to pay attention to when claiming standard and social deductions for income tax.
To give a specific completed example of Sheet E1 from 3-personal income tax, it is necessary to understand in what form this declaration is submitted.
So, for 2016, individuals who want to independently return personal income tax (for example, there is no way to do this through a tax agent, since the person no longer works for him), do this on the 3-personal income tax declaration form, approved by order of the Tax Service of Russia dated December 24 2014 No. ММВ-7-11/671.
The considered Sheet E1 looks like this:
The last changes to this form were dated October 10, 2016. At the same time, they affected Sheet E1 of the 3-NDFL declaration for 2016. So, in field 030, the income limit, which gives the right to a "children's" deduction, has grown from 2016 to 350,000 rubles ( the federal law dated November 23, 2015 No. 317-FZ).
As you can see, any sample of filling out Sheet E1 of the 3-NDFL declaration always occupies one standard A4 sheet of this form.
You will immediately notice when filling out 3-personal income tax that in the sample Sheet E1, almost every line is a separate deduction. That is, no complex calculations or comparisons are initially provided.
EXAMPLE
Let us agree that E.A. Shirokova in 2016 paid for her son's studies at the university. The total amount was 100,000 rubles. According to the reference from educational institution, her son is in full-time education.
Labor and other income of Shirokova, taxed at a rate of 13%, in 2016 amounted to 600,000 rubles. In 2017, she decided to return personal income tax in connection with her son's education.
In 2017, the 3-NDFL form was updated (Order of the Federal Tax Service of Russia dated December 24, 2014 No. MMV-7-11 / [email protected] taking into account the changes introduced by the orders of the Federal Tax Service of Russia dated November 25, 2015 No. ММВ-7-11/ [email protected] and dated 10.10.2016 No. ММВ-7-11/ [email protected]), the old declaration for reporting for 2016 tax service will not accept. new form 3-NDFL can be downloaded here: Form 3-NDFL in .pdf format (482 KB; Adobe Acrobat program) and Form 3-NDFL in .xls format (474 KB; Microsoft Excel program)
The changes that have been made to the declaration are in the Instructions from the Federal Tax Service (.doc (WORD) file).
The changes are minor, the instructions in the pictures on the Site remain relevant.
You only need to fill in the Title, P.1, P.2, Sheet A, Sheet E1, Sheet E2.New form for 2017 (for reporting for 2016, 2017, 2018). Declaration 3-NDFL.XLS (all sheets)
The maximum amount for personal income tax refund for the education of the first child is 6,500 rubles and the same is 6,500 rubles for the education of the second child. Those. the maximum amount of deduction for education per year is no more than 50,000 rubles. for the first and 50,000 for the second child. At the same time, if you pay for tuition for several years in advance, then you can make a deduction only for the year of payment, you cannot transfer it to the next years.
The total amount to be refunded for your own treatment and the purchase of medicines (not a special list) should not exceed 15,600 rubles. Those. the maximum deduction amount is 120,000 rubles.
The tuition deduction can only be received for the previous three years. At the same time, a deduction can be received for any type of education (full-time, part-time, evening).
To receive funds from the budget, it is enough to submit an agreement with a medical institution and a certificate of payment for treatment costs. Such a certificate issued by physicians will replace primary payment documents.
If you are going to receive a deduction for the expenses for the treatment of a spouse or child, then also attach documents confirming the relationship.
TIN: you need to enter only on the main page, on the rest it will be automatically affixed.
Country code: Code 643 - Russia.
Document type code: Code 21 - passport.
Tax period (code): 34 (year).
Sample filling declaration 3-NDFL Title
The employee worked for Romashki LLC throughout 2015 and received 6,000 per month. Also, for 6 months he received a standard tax deduction 400 rubles
The employee spent 20,000 rubles on the education of the child
You only need to fill in the Title, P.1, P.2, Sheet A, Sheet E1, Sheet E2.
New form since 2016 (approved in December 2015). 3-NDFL.XLS sample filling for social tax deduction. . Correct the data in the form with your .
Step-by-step instruction:
STEP 1 Fill out the Title Sheet (Tax Declaration for Personal Income Tax (Form 3-NDFL)).
Everything is simple here: we indicate the number of the correction (during the first submission, we put the number "0", when submitting after the correction - "1", after the second correction - "2", etc.)
Specify taxable period(code) - if the declaration is submitted for a year, then indicate the number 34.
Tax period - the year for which the declaration is submitted.
Country code - 643 (Russian Federation).
Specify your data.
Document type code - 21 (passport).
Sample filling declaration 3-NDFL Title.
STEP 2 Fill in P1 (Section 1. Information on the amount of tax payable (additional payment) to the budget/refundable from the budget).
Sample filling declaration 3-NDFL R.1
BCC 1821 01 02021 01 1000 110. Individual income tax on income taxable at the tax rate established by paragraph 1 of Article 224 of the Tax Code of the Russian Federation, except for income received by individuals registered as individual entrepreneurs, private notaries and other persons engaged in private practice
| KBK for payment of UTII ( single tax on imputed income) | |
|---|---|
| 18 210 502 010 021 000 000 | single tax on imputed income for 2015, 2016 |
| 18 210 502 010 022 100 000 | penalties for 2016 |
| 18 210 502 010 022 000 000 | penalties for 2016 |
| 18 210 502 010 023 000 000 | fines for 2015, 2016 |
| CSC for payment of simplified tax system(simplified tax system) | |
| 18 210 501 011 011 000 000 | tax from the object of taxation - income (6%) for 2015, 2016 |
| 18 210 501 011 012 100 000 | |
| 18 210 501 011 012 000 000 | penalties - tax from the object of taxation income (6%) for 2016 |
| 18 210 501 011 013 000 000 | fine - tax from the object of taxation income (6%) for 2015, 2016 |
| 18 210 501 021 011 000 000 | tax from the object of taxation - income minus expenses for 2015, 2016 |
| 18 210 501 021 012 100 000 | |
| 18 210 501 021 012 000 000 | penalties from the object of taxation - income minus expenses for 2016 |
| 18 210 501 021 013 000 000 | fines from the object of taxation - income minus expenses for 2015, 2016 |
| 18 210 501 050 011 000 000 | minimum tax(1%) for 2015, 2016 |
| 18 210 501 050 012 100 000 | |
| 18 210 501 050 012 000 000 | penalties minimum tax (1%) for 2016 |
| 18 210 501 050 013 000 000 | penalty minimum tax (1%) for 2015, 2016 |
| BCC for the payment of PSN (patent taxation system) | |
| 18 210 504 030 021 000 000 | Tax levied in connection with the application of the patent system of taxation credited to the budgets of federal cities for 2016 |
| 18 210 504 030 022 100 000 | penalties for 2016 |
| 18 210 504 030 023 000 000 | fines for 2016 |
| 18 210 504 040 021 000 000 | Tax levied in connection with the application of the patent system of taxation credited to the budgets of the city district with intracity division for 2016 |
| 18 210 504 040 022 100 000 | penalties for 2016 |
| 18 210 504 040 023 000 000 | fines for 2016 |
| 18 210 504 050 021 000 000 | Tax levied in connection with the application of the patent system of taxation credited to the budgets of intracity districts for 2016 |
| 18 210 504 050 022 100 000 | penalties for 2016 |
| 18 210 504 050 023 000 000 | fines for 2016 |
| BCC for the payment of the Fixed insurance premium | |
| 39 210 202 140 061 000 000 | fixed contribution to the Pension Fund - the insurance part of the pension 2015, 2016 |
| 39 210 202 140 062 000 000 | penalties - the insurance part of the pension for 2015, 2016 |
| 39 210 202 150 061 000 000 | fixed contribution to the Pension Fund - the funded part of the pension for 2013 (for 2015, 2016 the contribution is transferred in one payment according to KBK insurance parts) |
| 39 210 202 150 062 000 000 | penalties - the funded part of the pension for 2013 (for 2015, 2016, penalties are transferred in one payment according to the CCC of the insurance part) |
| 39 210 202 101 081 000 000 | fixed contribution to the Health Insurance Fund 2015, 2016 |
| 39 210 202 101 082 000 000 | penalties to the Health Insurance Fund 2015, 2016 |
| 39 210 202 101 083 000 000 | fine to the Health Insurance Fund 2015, 2016 |
| CSC for payment of personal income tax(personal income tax) for individual entrepreneurs | |
| 18 210 102 020 011 000 000 | NFDL for IP for 2015, 2016 |
| 18 210 102 020 012 100 000 | penalties for 2016 |
| 18 210 102 020 012 000 000 | penalties for 2016 |
| 18 210 102 020 013 000 000 | fines for 2015, 2016 |
| CBC for paying contributions to funds and personal income tax for employees | |
| 39 210 202 010 061 000 000 | contribution to Pension Fund– the insurance part of the pension for 2015, 2016 |
| 39 210 202 010 062 000 000 | penalties - the insurance part of the pension for 2015, 2016 |
| 39 210 202 010 063 000 000 | fines - the insurance part of the pension for 2015, 2016 |
| 39 210 202 020 061 000 000 | contribution to the pension fund - the funded part of the pension for 2013 (for 2015, 2016 the contribution is transferred in one payment according to the CCC of the insurance part) |
| 39 210 202 020 062 000 000 | penalties - the funded part of the pension for 2013 (for 2015, 2016, penalties are transferred in one payment according to the CCC of the insurance part) |
| 39 210 202 020 063 000 000 | fines - the funded part of the pension for 2013 (for 2015, 2016, fines are transferred in one payment according to the CCC of the insurance part) |
| 39 210 202 101 081 000 000 | mandatory health insurance– 2015, 2016 |
| 39 210 202 101 082 000 000 | penalties for 2015, 2016 |
| 39 210 202 101 083 000 000 | fines for 2015, 2016 |
| 39 310 202 090 071 000 000 | social insurance in case of temporary disability and in connection with motherhood for 2015, 2016 |
| 39 310 202 090 072 000 000 | penalties for 2015, 2016 |
| 39 310 202 090 073 000 000 | fines for 2015, 2016 |
| 39 310 202 050 071 000 000 | social insurance against industrial accidents for 2015, 2016 |
| 39 310 202 050 072 000 000 | penalties for 2015, 2016 |
| 39 310 202 050 073 000 000 | fines for 2015, 2016 |
| 39 311 620 020 070 000 000 | fines for violation of the deadline for submitting reports to the FSS or its failure to submit, late registration |
| 18 210 102 010 011 000 000 | Personal income tax for employees for 2015, 2016 |
| 18 210 102 010 012 100 000 | penalties for 2016 |
| 18 210 102 010 012 000 000 | penalties for 2016 |
| 18 210 102 010 013 000 000 | fines for 2015, 2016 |
| CBC for paying VAT (value added tax) | |
| 18 210 301 000 011 000 000 | VAT on goods, works, services sold on the territory of the Russian Federation for 2015, 2016 |
| 18 210 301 000 012 100 000 | penalties - VAT on goods, works, services sold on the territory of the Russian Federation for 2016 |
| 18 210 301 000 012 000 000 | penalties - VAT on goods, works, services sold on the territory of the Russian Federation for 2014 |
| 18 210 301 000 013 000 000 | fines - VAT on goods, works, services sold on the territory of the Russian Federation for 2015, 2016 |
| CBC for payment of ESHN (single agricultural tax) | |
| 18 210 503 010 011 000 000 | ESHN for 2015, 2016 |
| 18 210 503 010 012 100 000 | penalties for 2016 |
| 18 210 503 010 012 000 000 | penalties for 2016 |
| 18 210 503 010 013 000 000 | fines for 2015, 2016 |
| CBC for paying personal property tax | |
| 18 210 601 010 031 000 000 | tax on the property of individuals on objects located on the territory of intracity municipalities cities of Moscow and St. Petersburg for 2015, 2016 |
| 18 210 601 010 032 100 000 | penalties for 2016 |
| 18 210 601 010 032 000 000 | penalties for 2016 |
| 18 210 601 010 033 000 000 | fines for 2015, 2016 |
| 18 210 601 020 041 000 000 | tax on property of individuals on objects located on the territory of urban districts for 2015, 2016 |
| 18 210 601 020 042 100 000 | penalties for 2016 |
| 18 210 601 020 042 000 000 | penalties for 2016 |
| 18 210 601 020 043 000 000 | fines for 2015, 2016 |
| 18 210 601 030 051 000 000 | tax on property of individuals on objects located on the territory of inter-settlement settlements for 2015, 2016 |
| 18 210 601 030 052 100 000 | penalties for 2016 |
| 18 210 601 030 052 000 000 | penalties for 2016 |
| 18 210 601 030 053 000 000 | fines for 2015, 2016 |
| 18 210 601 030 101 000 000 | tax on property of individuals on objects located within the boundaries of settlements for 2015, 2016 |
| 18 210 601 030 102 100 000 | penalties for 2016 |
| 18 210 601 030 102 000 000 | penalties for 2016 |
| 18 210 601 030 103 000 000 | fines for 2015, 2016 |
| BCC for payment transport tax for individual entrepreneurs (individuals) | |
| 18 210 604 012 021 000 000 | transport tax 2015, 2016 for individuals (IP) |
| 18 210 904 020 022 100 000 | penalties for 2016 |
| 18 210 904 020 022 000 000 | penalties for 2016 |
| 18 210 904 020 023 000 000 | fines for 2015, 2016 |
STEP 3 Fill in P2 (Section 2. Calculation of the tax base and amount).
Sample of filling out the declaration 3-NDFL R.2
Fill in the details of the employee.
STEP 4 Fill out Sheet A (Income from sources in the Russian Federation).
Sample filling declaration 3-NDFL Sheet A
In lines 10-70 we indicate the organizations and the income that was received. There may be many such organizations.
line 60 indicate the organization from which the income was received
line 70 6000 * 12 = 72 000
line 80 72,000 - 6*400 (standard tax deduction of Sheet G1) = 69,600
line 90 69 600 * 13% = 9048
line 100 equals 90 if income tax was paid
A sample of filling out the declaration 3-NDFL Sheet A_13
Note: if there are more than three organizations from which you received income (which fit on one page), then we list the organizations that did not fit on the sheet on the second sheet of form A.
STEP 5 Fill in Sheet E1 (Calculation of standard and social tax deductions).
A sample of filling out the declaration 3-NDFL Sheet E1
STEP 6 Fill in Sheet E2. (Calculation of social tax deductions established by subparagraphs 4 and 5 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation, as well as investment tax deductions established by Article 219.1 of the Tax Code of the Russian Federation).
A sample of filling out the declaration 3-NDFL Sheet E2
New form for 2017 (for reporting for 2016, 2017 and 2018).
Taxes are obligatory payments not only for legal entities, but also for individuals. The procedure for taxation is established in tax code RF. In particular, Chapter 23 of the Tax Code of the Russian Federation defines the rules tax accruals on personal income.
The most important elements of the tax are: object of taxation(in this case, income), the tax base and tax rate
(the amount of accruals for each type of income).
The list of income (objects of taxation) from which an individual is obliged to pay tax, as well as the list of income exempt from taxation, are given in Articles 208 and 217 of the Tax Code of the Russian Federation, respectively.
Almost all types of income of individuals are subject to a tax rate of 13% (clause 1, article 224 of the Tax Code of the Russian Federation). At the same time, taking into account the provisions of paragraph 3 of Article 210 of the Tax Code of the Russian Federation, the tax base can be reduced by the amount tax deductions provided for by Articles 218 - 221 of the Tax Code of the Russian Federation.
The tax deduction can be taken only on those incomes from which the tax at the rate of 13% was paid.
The most common mistake is that "deduction" many people call "live" money that the state returns to the taxpayer. In fact, the deduction is just the amount by which the taxable income of citizens is reduced. That is, you can receive "live" money only 13% of the deduction.
If the taxpayer is entitled to several social deductions, then he can use all the deductions at once.
First group These are deductions for which there is a limit in the amount 120 thousand rubles per year, but other social expenses from the same group, if any, should fit into the same limit.
This group includes:
Second group These are expenses for which there is no limit in 120 thousand rubles. The tax deduction for the expenses of this group can be equal to the entire amount of actual expenses, regardless of the size of other social deductions.
This group includes:
Lines 120, 170, 180 and 190 are filled in automatically by the program.
Thus, the amount of social deductions declared according to the declaration is RUB 323,000.00. If this year an individual has taxable income that exceeds this amount of expenses, the amount of tax to be refunded from the budget will be: 320,000.00 * 13% = 41,990.00 rubles.
It doesn't matter if you are employed or not, if you owe personal income tax at a rate of 13%, then you are entitled to a tax deduction in the same year.
If the total amount of social expenses incurred is greater than the amount of wages (including tax at a rate of 13%) indicated in the 2-NDFL certificate (line 5.2. The tax base), then if there are additional jobs, you must take a certificate from there, or provide documents confirming the receipt in the same year of another type of income taxed at a rate of 13% (for example, this is the sale of a car).
There is a common misconception: non-working citizens (pensioners, children, students, etc.) allegedly do not have the right to apply a social, property deduction. This is not entirely true! Yes, from pensions, allowances, scholarships, etc. Personal income tax is not withheld, which means that it is impossible to apply a tax deduction, because. there is nothing to return. But, if, in addition to a pension or scholarship, there was other income (for example, selling a car, renting an apartment), from which personal income tax is paid at a rate of 13%, then you have the right to social, property deduction in the year in which this income was received. And, of course, you can not return the amount greater than the tax paid.Second step. It is necessary to prepare originals and photocopies of documents confirming the actual expenses and the right to receive a social deduction. The list of supporting documents is different for different social deductions.
Third step. Need to fill tax return in the form 3-NDFL and provide it with copies required documents in tax authority at the end of the year in which the expenses were incurred.
You can use the social deduction within 3 years following the year in which the expenses were made (clause 7, article 78 of the Tax Code of the Russian Federation).
This means that now - in 2015 - you can receive a social tax deduction for expenses incurred in 2012, 2013, 2014. (The year in which expenses are incurred is determined by the date in payment document, for example, in a check).
In accordance with Art. 210 Tax Code of the Russian Federation "remainder" of the social deduction(the difference between the amount of tax deductions in this tax period and the amount of income taxed at a rate of 13%) and the "unused" deduction for the next tax period are not carried over. This restriction does not apply to non-working pensioners.
I would like to mention the site of the tax. There - in the section
