The 3-NDFL declaration is a document in which a taxpayer (individual entrepreneur or individual) reports on income. It is also required when applying for a tax deduction. In 2020, the tax service will present a new declaration form, which will need to be used for the report for 2019. The changes relate to several points, therefore, when filling out the document, you should be very careful (especially to those who are used to filling out the old form). The draft order is still at the stage of preparing a conclusion on the OIA and is available on the portal of the Federal draft regulatory acts. The new version of the document can be used in 2020.
Who needs to fill out a declaration
Form 3-NDFL is submitted by citizens (individuals or individual entrepreneurs) in case of income from a certain source. It must be filled in:
- IP on the general taxation system;
- Citizens receiving income outside the Russian Federation.
It is also an obligatory document when forming a request for a tax deduction from the state (for training, treatment, voluntary insurance, when buying an apartment, etc.).
Salary income does not require filling out this form, because in this case the tax is paid by the employer.
The need to use 3-NDFL occurs in the following situations:
- sale of movable and immovable property;
- renting an apartment, house or other real estate;
- sale of shares and other securities;
- receiving a valuable gift from a person who is not a close relative;
- getting a win in the lottery.
The current 3-NDFL declaration was approved by order of the Federal Tax Service of October 2018 No. MMV-7-11 / 569.
Download Form 3-NDFL
Examples of filling out provided by the NSF show which key positions need to be filled in the following common situations:
- sale of property;
- purchase of property.
In 2020, a new form of the 3-NDFL form will be in force, which will come into use after passing through all the procedures of the draft order.
The new 3-NDFL declaration form plans to make the following changes:
- barcode update;
- Appendix 1 in the section for calculating the income from the sale of real estate;
- Appendix 2 about incomes of citizens outside the territory of the Russian Federation;
- Appendix 7 in the section on calculating tax deductions resulting from the acquisition of real estate.
The form can be filled in manually or using specially designed electronic services. The main principles of design include the following positions:
- if the form is executed manually, then this must be done only with a blue or black pen;
- blots, strikethroughs and corrections are not allowed;
- for each reporting period it is necessary to fill out a separate form;
- on each page of the declaration is the TIN of the individual, the date and signature;
- paperwork is performed in duplicate;
- when printing on a printer, only one-sided printing is allowed;
- it is important to strictly follow the numbering of the sheets;
- To provide a report on different places of work, separately fill out blocks with OKTMO and salary data.
The Federal Tax Service offers two ways to automate the process of filling out declarations for 2020:
- use of software that can be downloaded for free on the official website of the NSF www.nalog.ru/rn77/program/5961249/ (the program is provided with instructions for installation and operation);
- use the services in the Personal Account for individuals on the official website of the NSF (you do not need to download and install on your PC, just register on the website lkfl2.nalog.ru/lkfl/login);
- use the portal of public services.
Electronic tax returns for 2020 greatly simplify the work with documentation. The software automatically checks the correctness of the entered data and indicates errors that may not be noticed by a person. This will help to avoid inaccuracies in the preparation of reporting documents and significantly save time.
The 3-NDFL declaration is filled out only once every year. It indicates reporting data for the entire previous year, describing all financial events. In 2020, the deadlines for submitting a declaration for the 2019 reporting year are as follows:
- the period from January 1 to April 30, 2020 inclusive.
In 2020, there are no postponements, since April 30 falls on Thursday - a working day.
According to the law, if the deadlines for submitting documents fall on a holiday or day off, then they are postponed to the next weekdays. As it was, for example, in April 2019.
The tax itself must be paid before July 15 of the current year in which the declaration is filed. That is, for the reporting year of 2019, all necessary taxes must be paid in the form of 3-NDFL until July 15, 2020 inclusive. In this case, day transfers are not provided.
If a citizen fills out a declaration for tax deductions, he can submit documents at any time during the year.
Ways to transfer documents
Form 3-NDFL should be sent to the tax authority at the place of permanent registration of the individual (regardless of his actual place of stay). If he does not have a permanent registration, then he can do it at the place of temporary registration. Before submitting documents, you must register with this tax authority. You can find out the address and other details of the inspection of the Federal Tax Service, to which an individual belongs, on the tax service portal service.nalog.ru/addrno.do.
In 2020, a declaration can be sent in three ways:
- in person or through an intermediary (he must have a notarized power of attorney) when visiting a tax authority;
- by mail;
The easiest way is to use the Internet and send an electronic version of the document. This can be done through the Personal Account on the website of the NSF or on the portal of the State Service. In this case, you can submit a declaration at any convenient time, since the portals work around the clock, and you can avoid exhausting queues.
It is very important to monitor the timing of the submission of personal income tax returns and the payment of the tax itself. For untimely fulfillment of tax obligations, the law provides for penalties. A taxpayer will be fined 5% of the amount of unpaid tax. For each month of non-payment, a penalty of 5% is assigned until the amount of the fine reaches the equivalent of 30% of the initial amount of the unpaid fee. Malicious defaulters may be involved in community service.