How to fill out a Declaration of individual income

Return on income of individuals every year are obliged to provide persons who independently calculate and pay tax on earned income. Income could be the sale of the apartment ,car, income from commercial activities. Voluntarily to hand over the Declaration, if you are planning to take advantage of the social deductions (expenses for education, medical treatment, purchase of an apartment). To submit a Declaration form 3-NDFL it is necessary not later than April 30 of the following year.

You will need

• - Declaration on form 3 personal income tax.

Instruction

1. The form of the tax Declaration 3-NDFL, approved by the order FNS of Russia from 25.11.2011 № MMV-7−3/654. You can fill it out by hand using blue ink or black color; to print on printer (do not use duplex printing, each sheet print separately); to use the program, which is on the website of the FTS of Russia www.nalog.ru under "Software" - "Software tools for individuals and individual entrepreneurs".
2. Required are the cover sheet (consists of 2 sheets) and section 6 of the Declaration, which defines the amount of income tax payable (paid) to the budget or refunded from the budget. On the title page indicate the number of adjustments if it is your first Declaration for the reporting year, we put 0, then the category of taxpayer, name, code of the tax authority and OKATO (you can check with your local district tax office), INN. On the second page of the cover sheet indicate the status of the taxpayer, the address, passport data.
3. Depending on the reasons for the Declaration: for a tax refund or the payment of the estimated tax - complete the appropriate sections. Section 1 - to calculate the tax base and tax amount at the rate of 13%; section 2 - at a rate of 30%; section 3 - at the rate of 35%; section 4 - at the rate of 9%; section 5 - at the rate of 15%; section 6 - final, it reflects the amounts to be paid to or refunded from the budget. If you want to get a property deduction complete worksheet E for social deductions (training, care) fill the sheets G2 and J3.
4. The Declaration for personal income tax you can relate personally to your tax office or send by post with an enclosure list or transmitted over telecommunication channels. Submit a Declaration (form 3-NDFL) can your authorized or legal representative. If you are applying it to obtain the deduction, and attach copies of supporting documents.