You will need
- Declaration form on income.
Initially, you need to fill in a cover sheet consisting of two pages. In the "correction Number" put the number 0. In the "INN" enter your taxpayer identification number. Then specify the tax period for which you report — the year in which was sold the apartment. In the field "is Available in the tax authority (code)" put the room tax inspection, where you stand on the account.
If you submit a Declaration as a natural person, check the number of 760 in the "category Code of the taxpayer". Learn OKATO code you can the tax authority and entered in the appropriate field. Then enter your surname, name, patronymic and contact phone number. Also on the first page write the total number of pages of the Declaration and the number of documents that will be attached. At the bottom of this page you have to put the date and his signature.
On the second page enter your data into the following fields: "date" and "Place of birth". In the "citizenship" put the number 1, if you are a citizen of any country; number 2, if you have no citizenship.
Fill in the fields "Data on the document proving the identity" on the basis of existing document. Next, enter the complete address of your permanent residence listed in your passport.
After the cover sheets are filled in on the Worksheet And specify the full name of the person who bought you the apartment and it was.
In paragraph 2 of this page, indicate the amount received, the amount of taxable income tax and amount of calculated tax. If the apartment has been in your ownership less than three years, you can qualify for a tax deduction of not more than 1,000,000 roubles. For example, if your income was 2 500 000, a tax rate of 13% will be levied on the amount of 1 500 000 rubles.
On Sheet e, it is important to enter data to calculate a property tax deduction in income for the sold apartment, which was owned less than three years. In paragraph 1.1.1, write the total amount of income received. In paragraph 1.1.2 the maximum amount of tax deduction (1 000 000 RUB). In paragraphs 1.3.1 and 1.5.1 prescribed value from paragraph 1.1.1, and in paragraphs 1.3.2 and 1.5.2 – the value of paragraph 1.1.2. In paragraph 4, enter the total amount of deductions.
In section 1, calculate the tax base and total tax payable to the budget on taxable income tax at 13%. In line 010, enter the total amount of income (in this case 2 500 000 RUB.), in line 030 – the total amount of taxable revenue (2 500 000 RUB.). In line 040 write to sum of expenses and tax deductions that reduce the tax base – 1 000 000 RUB.
Given that in this example, the data line 030 section 1 is greater than the data line 040, 050 string "Tax base" enter the resulting difference is 1 500 000 rubles. To get the data for row 060, multiply the data line 050 of 13%. Get the sum of 195 000. If you have received income tax on income of natural persons didn't keep in line 070, specify 0.
To see data for line 120 (the amount of tax payable to the budget), line 060, you must subtract the amount prescribed in line 070 (195 000 – 0). Get the sum of 195 000.
In conclusion, complete section 6: "Amount of tax payable (surcharge) in the budget/ to return from the budget". In line 020 CSC specify the tax to incomes of physical persons 18210102021011000110. In row 030 will reflect the code on OKATO and in line 040, write the amount of tax which must be paid in the budget – 195 000 in this case.
We remind you that if the property was in your possession for more than three years, then to submit documents to the tax office is not necessary, but provided that the ownership is registered in the registration chamber. To draw your attention that the full form of the Declaration 3-NDFL only 23 of the sheet. However, for a standard situation when selling an apartment or other housing need total of 6 sheets.
Tax return the sale of apartments - a statement of a natural person in the prescribed form about the income received from the sale of real property, reflecting all data necessary for the calculation and payment of income tax. In accordance with clause 17.1 of article 217 of the Tax code of the Russian Federation (further - NK), income derived by a tax resident of the Russian Federation from the sale of apartments (and houses, rooms, cottages, garden houses, land plots) and share them...