How to fill out an updated personal income tax declaration 3 example. Tax return adjustment number: why is it needed? Reasons for adjustments

There are often situations when individuals find errors in previously filed 3-NDFL tax returns.
In this case, depending on the errors detected, the taxpayer may have either the obligation to submit a clarifying tax return, or the right:

• the obligation arises if identified errors lead to an understatement of the tax base, that is, at one time the tax was calculated (and, possibly, already paid) in a smaller amount than necessary;
• the right arises in all other cases.

The above rule is suitable for declarations filled out not only for the purpose of declaring any income, but also for the purpose of obtaining tax deductions.

For example, an individual filed a tax return for 2015 in order to receive a property deduction, but forgot to reflect another income, from which personal income tax was also withheld. Thus, an individual has the right to submit an amended return if he also wants to include this income in the calculation and return the income tax paid on it.

Features of filling out and submitting the updated 3-NDFL declaration:

1. An updated declaration is essentially the same declaration, only with correct data and without errors. In other words, filling out such a declaration does not mean filling out and submitting only some separate sheets in which errors were discovered and corrected. This means again, but without errors.
2. As a general rule, if, for example, in 2017 an error was identified on the declaration for 2014, then the updated declaration must be made in the form that was in force in 2014.
3. On the title page of the declaration there is a field “Adjustment number”. If a taxpayer submits a clarifying return for a particular year for the first time, then “1--” is entered in the cell. Let us remind you that in the primary declaration (not specified), the entry “0--” is entered in this cell.
4. The declaration can be filled out either by hand or on a computer. It is necessary to attach documents that “explain” why the individual submits an updated declaration, an explanatory note, as well as an application for a personal income tax refund (if necessary).
   Previously submitted documents do not need to be attached, with the exception of certain cases:
   - if the previously submitted documents were originals and were later returned to the taxpayer;
   - if previously submitted documents were lost by the inspection (due to force majeure circumstances).
   Also, if previously submitted documents were copies, then the inspector has the right to ask for the originals for verification.
5. The declaration is submitted to the inspectorate at the place of residence. This can be done in person, by mail, through a representative, via the Internet, or through the taxpayer’s office. The deadline for filing a declaration is any time. After an individual has submitted a clarifying declaration, the errors are considered corrected.
6. If, based on the results of the declaration, it turned out that at one time the tax base was underestimated, thereby personal income tax was not calculated and paid in full, then the tax office will send the individual a notice of payment of the tax, as well as fines and penalties.

Do you have a situation where you need to submit an income tax return to the personal income tax office? You will provide reporting in 2016 using Form 3-NDFL 2015, the form for which is standard, approved on December 24, 2014 N ММВ-7-11/671@ (a new form is available free download on our website).

The tax period, as usual, is a calendar year.

Why is tax return 3 personal income tax necessary and who fills it out?

To submit an income tax return in 2016 (for 2015) you must:

1. When receiving remuneration from individuals and organizations that are not tax agents, under employment contracts, civil contracts, rental agreements or property leases.
2. When selling property that belongs to you.
3. When receiving income from abroad.
4. Upon receipt of any income from which tax was not previously withheld.
5. When receiving winnings from a lottery, sweepstakes, etc. (including slot machines).
6. Upon receipt of remuneration paid to the heirs of the authors of works of science, literature, art, as well as authors of inventions.
7. When receiving income from individuals who are not individual entrepreneurs as a gift (cash or in-kind equivalent).
8. When receiving income in the monetary equivalent of real estate and/or securities transferred to replenish the target capital of non-profit organizations.

Why do you need a 3-NDFL declaration?

1. In order to legalize your income received recently.
2. To be able to receive tax deductions after purchasing a home or paying for education or treatment.
3. To justify your financial expenses on a large scale.
4. To be able to manage your money – both in Russia and in other countries.
5. To avoid sanctions and fines for tax violations.

Features and additions of the 3-NDFL tax return 2016 - what's new?

The income declaration form of Form 3-NDFL will not undergo changes in 2016, therefore, when submitting an income declaration for 2015, it is filled out declaration form adopted on November 10, 2011 Federal Tax Service of the Russian Federation (order No. ММВ-7-3/760@). The corresponding letter N ED-4-3/19416@ was published by the Tax Service of the Russian Federation on November 19, 2012.

In Form 3-NFDL for 2011, the changes were primarily of a technical nature - the order of the columns and the location of the main sections of the declaration changed. Thus, on sheet D in form 3-NFDL for 2011 and 2012, data on royalties as well as data on payments under civil law contracts are now entered. Standard social deductions are now displayed on sheets G1 and G2 of the declaration. From now on, on sheet I in paragraph 1.1 it is not the name of the property that is written, but its code (see the appendix to the declaration).

Since 2012 there has been an opportunity submit a tax return in form 3-NFDL to the tax service electronically (according to order No. ММВ-7-3/654@ of the Federal Tax Service of the Russian Federation).

1. 1. Since 2014, the personal income tax rate on dividends has increased from 9 to 13%.
2. 2. Foreigners who arrived in the Russian Federation without a visa and work under a patent not only for private owners (this was until 2015), but also for individuals are required to pay personal income tax in the form of a fixed advance payment. entrepreneurs, in organizations, as well as foreigners who have opened private practice in the Russian Federation. Information on the amount of monthly payments to foreigners should be viewed on the website of the Federal Tax Service of Russia.
3. 3. Since 2015, all Russian citizens working in foreign companies or controlling them are required to declare and confirm their income in them.

Deadline for filing personal income tax declaration 3 in 2016 - conditions for re-filing the declaration

1. The mandatory income tax return, Form 3-NDFL, which you prepare for 2015, must be submitted to the Inspectorate for Personal Income Taxes of the Federal Tax Service of the Russian Federation during the period from January 1 to April 30, 2016.
2. If you submit a 3-NDFL declaration in case of a tax refund from the budget for the purchase of an apartment, payment for treatment, education, this can be done during the year, at any time, without being tied to the date of April 30. The most important thing is to submit the declaration before the end of three years from the date of purchase or payment.
3. The rules for housing deductions are more lenient.– a declaration can be submitted from a purchase made at an earlier time, but in this case only your income that was received in the last three years will be considered (according to paragraph 1 of Article 229 of the Tax Code of the Russian Federation).

When can I submit an updated 3-NDFL declaration?

If you find errors in the 3-NDFL Income Declaration, which you have already submitted to the tax authorities, you are required to submit an updated income tax return for the same period of time for which the main 3-NDFL Income Declaration was filed. The updated 3-NDFL declaration is filled out in exactly the same way as the main declaration, but with updated data (according to Article 81 of the Tax Code of the Russian Federation. If the main income declaration is submitted to the tax authorities on time, and the updated declaration is submitted after the end of this period, it is not considered submitted in violation of the deadline.

Please note that in the main income statement, the “Adjustment number” detail (the title page of the declaration) is zero. For an updated declaration, this detail is “1”, for a secondary updated declaration – “2”, etc.

General rules for filling out an income tax return - a sample for filling out the 3rd personal income tax return in 2016

You can fill out the 3rd personal income tax declaration in different ways:

1. You can take the declaration form form 3-NDFL from the order of the Federal Tax Service of the Russian Federation.
2. You can download 3 personal income tax declaration forms from our website (to fill out, you must take a declaration form that was approved by the Federal Tax Service a year earlier).
3. You can download the program for preparing your tax return from our website , or from the website of the Federal Tax Service of the Russian Federation.
4. You can fill out the income tax return in Form 3 by hand. (dark blue or black ink, printed capital characters only), or print using a printer (black and white printing, double-sided printing on declaration sheets is prohibited).

Do not forget that there should not be any corrections in the Declaration of Income - be careful when filling out the document!

A detailed example of filling out a tax return for personal income tax (form 3-NDFL) in order to obtain a property tax deduction for the costs of purchasing an apartment.

By filling out the declaration in form 3 personal income tax and

On the title page of the 3-NDFL declaration (approved by Order of the Federal Tax Service of Russia dated December 24, 2014 No. ММВ-7-11/671@ (as amended on November 25, 2015)) there is a field for indicating the adjustment number. And for some, filling out this field raises questions.

Adjustment number in 3-NDFL: what is it?

Based on the code specified in the corresponding field, tax authorities will understand whether you are submitting an initial declaration (that is, the first declaration for a specific year) or an updated one. And if you want to clarify, then which one? After all, it happens that the payer first sends the primary declaration by mail, and after some time several clarifications, but they arrive at the Federal Tax Service at about the same time. So, so that inspectors do not get confused in the order of the declarations received, it is necessary to enter the adjustment number in the 3-NDFL declaration.

What adjustment code to indicate in the primary declaration

When submitting the primary declaration to the tax office, enter the code “0--”.

When submitting the first clarification, the code “1--” is entered. If you then adjust 3-NDFL for a specific year, then each subsequent updated declaration must be assigned a new serial number - “2--”, “3--”, etc. depending on the number of clarifications (clause 2, clause 3.2 of the Procedure, approved by Order of the Federal Tax Service of Russia dated December 24, 2014 No. ММВ-7-11/671@).

When is the payer required to submit an update on 3-NDFL?

If errors made in the declaration led to an underestimation of the amount of tax that must be paid to the budget, then the payer must submit an updated declaration (clause 1 of Article 81 of the Tax Code of the Russian Federation). In all other cases, submitting an update is a right, not an obligation, of the payer.

There are often cases when you forgot to include something in the declaration or made a mistake when filling out the declaration and you need to submit an updated or, as they say, “repeated” declaration. Today I’ll tell you how to submit an updated declaration and how it differs from the original declaration, and other subtleties.

So, you discovered that you forgot to include income in your declaration, for example, received from the sale of a car. And the declaration has already been submitted. What will your actions be?

First, you need to fill out the declaration again and include the income from the sale of the car. Naturally, some calculated indicators will change in this case.

On the title page you must indicate the correction number. That is, when you filed a declaration for the first time, you entered “zero” in the “adjustment number” column, but when submitting an updated declaration, you will indicate a number reflecting which declaration you are submitting. For example, - 1, the second time they had to submit an updated declaration - 2.

Secondly, when submitting an updated declaration to the tax service, it is necessary to attach to the declaration an application for acceptance of the updated declaration, written in any form, indicating the reason for filing the updated declaration.

Thirdly, if you made accounting errors in the declaration, then you do not need to attach any documents in addition to the updated declaration. But if, as in our example, you add income, then you must attach copies of documents confirming income (maybe expenses) to the updated declaration.

When submitting an amended declaration, you also need to remember the following.

If, as a result of the fact that you did not include information in the declaration (you made a mistake, did not fully indicate income, did not include income, etc.), which led to an underestimation of the amount of tax payable, then you are required to submit an adjusting declaration.

But if you provided inaccurate information or made errors in the declaration that do not lead to an understatement of the amount of tax payable, then you have the right to submit an updated declaration (you do not have to submit it).

If you submitted an updated declaration after the expiration of the deadline established for submitting the declaration, but before the expiration of the tax payment deadline and before the tax service learned about it, then you are released from liability.

The updated declaration is submitted to the tax service in the same form that was in force during the tax period for which the corresponding changes are made.

If your initial declaration is subject to a desk audit by the tax service, then after filing an updated declaration, such a desk audit is terminated and a new desk audit begins based on the submitted amended declaration.

Filling out tax returns is not a very simple or interesting process. However, this must be done. When preparing the 3rd personal income tax return, everyone is faced with the need to indicate the adjustment number. This column is located on the title page of the declaration and raises many questions. Especially many questions arise for those who fill out the declaration for the first time. Let's figure it out further. what to write the adjustment number in 3 personal income tax and what it is in the income declaration.

In fact, there is nothing scary or scary about adjustment codes. Using the completed number, a tax officer will be able to find out:

• You submit an initial or updated declaration;
• If specified, then which one?

It often happens that after submitting the declaration, new data appears or the filer remembers that he did not indicate any information. For example, a source of additional income. Or it turned out that a citizen can receive a tax deduction.

The fact is that “clarifications” are sent by mail after the initial declaration, but they all arrive at approximately the same time, which means that tax agents need to understand which document to consider. Otherwise, the wrong declaration will be analyzed. To prevent such errors, there is a personal income tax adjustment number 3.

What adjustment number should I indicate in the primary declaration?

You may often be faced with the question of how to find out the 3rd personal income tax adjustment number. Everything is very simple. If the declaration you are sending is primary, then the code 0-- is placed on the title page, then according to the rules of the adjustment number: 1,2,3,4, etc. But you should not leave the field empty in the first declaration, otherwise the document will be invalid.

You can make adjustments to the declaration as many times as you like - this is not prohibited, the most important thing is that all sources of income are indicated in the latest version, as well as the reason for issuing the deduction.

Read also: Income codes in 3 personal income taxes

How to correctly fill out the 3rd personal income tax declaration

There are many portals on the Internet that allow you to fill out a declaration form for free online. The most reliable way is to use the official website of the tax service. Having gone to the appropriate section, you must select the declaration of the year that you want to declare.

After clicking “download” it will be installed on your computer.