Advice 1: How to retain personal income tax for last year

Enterprises, organizations are required to withhold from employees ' wages income tax. For each year on an individual employee the employer should complete an income statement and deliver it to the tax authority. If for any reason the tax is for last year not deducted, it is necessary to make the document in the current yearand include the amount that is not levied, in the appropriate help.
How to retain personal income tax for last year
You will need
  • settlement statements for the previous year on the employee;
  • - documents of the employee;
  • - documents of the enterprise;
  • - The tax code of the Russian Federation;
  • calculator.
Instruction
1
If the employee over the past year is not asked for a certificate 2-pit for reception of a property or social deduction, the employer should submit information on the income of the employee in the tax office. Documentation on the tax withheld shall be submitted prior to April 30 of the yearand following the reporting yearom. Accountant of the company is filled with a specially developed form of the Federal tax service of Russia, the form of which is annexed to the order of this body.
2
In the document enter the code of the tax Inspectorate at the place of submission of income certificate, INN, KPP (for businesses), TIN (for individual entrepreneurs), the name of the organization in accordance with the Charter, other constituent document or personal data of a natural person registered as individual entrepreneur, if the firm has the appropriate legal form.
3
In the second point reference enter the personal details, the income of which is deducted income tax last year. Write the date of his birth, as well as details of passport and residential address of the employee. Enter the code of the country whose citizen is a taxpayer.
4
The third paragraph of the document is intended to provide income during the past year. Enter the amount of wages which accrued to the employee in accordance with the settlement statements for this period by months.
5
If the employee rely on the standard deduction, enter this amount. Each specialist on the deduction in the amount of 400 rubles, while its revenue cumulative total did not exceed 40 000 rubles. For each child entitled to a deduction in the amount of 1000 rubles. In the fourth point of reference, enter the deduction amounts and their codes.
6
Because you have not kept the income tax in the past yearwith the employee's income, you will be able to do it in the present. Enter the amount of employee pay that is not subject to personal income tax, and should have been. Turn it in payments this year.
7
Calculate the total amount of income for the year, summing the salaries for each month. Specify the tax base, applying the necessary deductions. Multiply the result by 13% and write it in paragraphs 5.3 and 5.4 of reference. Spend a notarized document signed by a Director of the company, the seal of the organization.
8
Not for personal income tax withheld accrued interest. You don't have to expect to pay. If errors are detected during validation of the tax Inspectorate, its staff will calculate them and send you a notification according to which you should make the necessary transfer.

Advice 2: What documents are needed for reimbursement of personal income tax for tuition

The return of the tax to incomes of physical persons (NDFL) for the training procedure, which allows you to return 13% of the amount the taxpayer paid for their education or the education of their child.

What documents are needed for reimbursement of personal income tax for tuition
You will need
  • 1. Certificate form 2-pit
  • 2. Copy of passport
  • 3. A copy of the personal account
  • 4. A copy of the contract with educational institution
  • 5. A copy of the license of the institution
  • 6. Copy of checks, receipts,
  • 7. A copy of the birth certificate of the child (if the payment was made for the education of minors child)
  • 8. Additional agreement to the contract or the order about the change of the tuition fees (if in the receipt the amount for training more than in contract)
  • 9. A certificate from the Dean's office, that the child learns at day-time education.
Instruction
1
To fill in the Declaration form 3-NDFL.
To do this you need to appeal to their accounts at the place of work, with a request to issue a certificate form 2-pit.

To make a Declaration in two ways – yourself or turn to a firm that will help to fill in the Declaration form 3-NDFL. The second method is suitable for people who are not familiar in filling returns or just want to save time. To fill in the Declaration itself, you can use the program, the Taxpayer 2013, which is in free access on the official website of the tax authorities www.nalog.ru
2
Collect the following documents:
1. Copy of passport (the front part and registration)
2. A copy of the personal account (reversal passbook)
3. A copy of the contract with educational institution
4. A copy of the license of the institution
5. Copy of checks, receipts,
6. A copy of the birth certificate of the child (if the payment was made for the education of minors child)
7. Additional agreement to the contract or the order about the change of the tuition fees (if in the receipt the amount for training is greater than that specified in the contract)
8. A certificate from the Dean's office, that the child learns at day-time education.
Note
This list of documents can still be expanded on request of the tax inspector.
Be prepared to present originals of the following documents: contract with educational institution, checks and receipts for tuition.
Useful advice
Just have to fill out an application for the provision of social deduction.
Statement example

The tax office
From the name
Residing at:
Passport:
INN

STATEMENT
The provision of social deduction on personal income tax
In accordance with article 218 of the tax code of the Russian Federation asking to provide me with a social tax deduction under the tax to incomes of physical persons for 2013 in the amount of rubles at:
training my child in the municipal budgetary educational institution
In accordance with paragraph 6 of article 78 of the tax code asking me to return the overpayment of personal income tax for 2013 in the amount of RUR incurred in connection with providing me a tax deduction for personal income tax
The amount to be returned from the budget, please list the following details:

Application:
1. Copy of passport 1 copy on 2 sheets
2. Help 2-personal income tax 2013 in 1 copy on 1 sheet
3. A copy of the contract on the education of daughters - 1 sheet
4. A copy of the license to conduct educational activities - 1 sheet
5. Copy birth certificates - 1 sheet
6. Copies of receipts for training - 6 sheets
7. A copy of the passbook of the savings Bank of Russia - 1 sheet

Date Signature

Advice 3: Filling a new form of Declaration 3-personal income tax: property deduction for 2014

14 February 2015 approved a new form of the tax Declaration 3-NDFL. Declaration required to obtain a property tax deduction in connection with the acquisition of housing. The easiest way to fill in the Declaration using a special program, downloaded from the official website of the tax.
Filling a new form of Declaration 3-personal income tax: property deduction for 2014
You will need
  • - computer with Internet access;
  • - certificate of income on form 2-NDFL for last year;
  • - the passport and the INN certificate;
  • - certificate of state registration of ownership of the apartment (house);
  • - copies of payment documents confirming expenses on the acquisition of property;
  • - the documents confirming the payment of percent on the target credit agreement or loan agreement, mortgage agreement.
Instruction
1
Download and install the program "Declaration 2014" from the official website of the tax service of Russia. You can find her with the section "Software tools" at the bottom of homepage.
2
Run the program. The program opens the tab "setting conditions". Note the required values.
3
Go to the tab "details of the declarant". Fill in the passport data.
4
In the same tab, click on the icon "house" and filled the place of residence according to passport. Don't forget to specify a code OKTMO (you can find the website of the FMS of Russia, via the "Know OCTM").
5
Go to the tab "Income earned in the Russian Federation". In the table "Sources of payments" click on the "+" icon and fill in information about your employer (information taken from reference 2 personal income tax). If employers are several, add them by clicking on the "+"icon.
6
Similarly, fill in the table with the information about income. Click on the "+" and make the data of reference 2-personal income tax: income code amount of income deduction code (if any), the amount of the deduction (if any) for each month separately. Each line with an income in your letter, a separate column in the table of income Declaration. If in one month you in help 2-NDFL several amounts (for example, the salary and financial assistance, and holiday pay) each amount is entered separately.
7
After filling in the table data on incomes at the bottom of the column. The total amount of income will be automatically calculated taxable income amount, the tax amount calculated and the amount of tax withheld is made independently of the reference 2-pit.
8
Go to the tab "Deductions". If you receive standard tax deductions, put a tick in the appropriate box. Deductions are also recorded in your certificate 2-pit. Placing necessary values.
9
In a situation when the deduction was granted the entire year (for example, a child graduated at the Institute in June), remove the check mark from the corresponding box and stamped values in those months when the deduction was granted.
10
In the same tab, click on the icon "house". The program offers to fill in information about objects. Click on the "+" icon and fill in the necessary information. Note on the distribution of the shares. Spouse, if the house is in their joint ownership, have the right to apportion the deduction in any ratio, the value of the object when it is spelled full and the interest amount to the fraction. That is, if the cost of housing is 2 000 000 (this is the maximum which can be returned to personal income tax), interest for all the years 10 000, and the share of the spouse is determined 75 %, the count value of the object we are writing 2 000 000, and the interest in the box 7500.
If you get the deduction in 2014, that is, the documents confirming the right to reception of a property tax deduction, dated as of 1 January 2014, the window "share" will not be active and fill it is not necessary (then count in the cost of housing to be filled according to the size of the share).
11
In the same tab, fill in the amounts already received deductions in the past years. If you use less you started with 2014, the Windows to fill in the amounts for previous years are not active. If the deduction get, for example, as in the example since 2013 then you need to fill in the proper sections: the deduction for previous years (write in the amount, which was estimated personal income tax last year); the amount transferred from the previous year (you can view the Declaration last year, and you can subtract from the total amount in the example 1, 500, 000. the amount was deducted income tax last year); the deduction for previous years and the amount transferred from the previous year in terms of interest (also looking to how much was provided in a previous Declaration.
12
Stored, viewed, check, print. Sign and provide the IRS with documents: the application for refund of personal income tax with the indication of requisites for transfer of the sums of return, a certificate from the accounts Department under the form 2-NDFL for the relevant year, copies of the documents confirming the right to housing, copies of payment documents confirming expenses on the acquisition of property, the documents confirming the payment of percent on the target credit agreement or loan agreement, mortgage agreement, copy of marriage certificate (if housing is purchased in joint ownership), statement of distribution of property tax deduction (if housing is purchased in joint ownership).
Note
If housing acquired before 1 January 2014, the deduction is limited to the amount of 2 000 000 in respect of a property if the housing is acquired after January 1, 2014, the limitation is not "bound" to the object, as applies to every citizen.
Useful advice
Not so important what letters you fill in fields in the Declaration the program will automatically convert them to uppercase.

Keep copies of all handed in tax declarations, for ease of preparation later.
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