Features of filing and filling out the updated 3-NDFL declaration

The updated 3-NDFL declaration (or otherwise corrective) is submitted to the Federal Tax Service at the address of permanent registration on the form valid in the period for which the amendments are made (clause 5 of Article 81 of the Tax Code of the Russian Federation).

The forms that may be required to prepare an updated 3-NDFL tax return for the last 3 years are different. For 2016 and 2017, they were approved by the same document (Order of the Federal Tax Service dated December 24, 2014 No. MMB-7-11/671@), but they exist in different editions:

• for 2016 - as amended on October 10, 2016.
• for 2017 - as amended on October 25, 2017.

To report for 2018, the declaration must be submitted on a form approved by Order of the Federal Tax Service dated October 3, 2018 No. ММВ-7-11/569@.

Find the tax return form relevant for the 2017 report in the article “New tax return form 3-NDFL”. Here you will also find a form relevant for the 2016 report.

The new reporting form for 2018 can be downloaded.

You can download programs for filling out tax returns in form 3-NDFL for 2015-2018 on the Federal Tax Service website.

How to fill out the updated 3-NDFL declaration? Just like the original one, but with the correct data. A feature of the updated 3-NDFL declaration will be that the serial number of the adjustment will be indicated on the title page in a window specially designated for this purpose. If an update is submitted for the first time for a tax period, then the number 1 is entered.

How to submit an updated 3-NDFL declaration? The corrective declaration is sent to the Federal Tax Service along with a covering letter indicating the reason for its filing. If in the declaration submitted for the reporting period there was a fact of non-reflection of information (for example, the taxpayer forgot to indicate the amount of income from a sold car that he had used for less than 3 years), then along with the clarification and the letter, supporting documents are also submitted in copies.

Is it possible to submit an updated 3-NDFL declaration remotely? The updated report can be filled out by the taxpayer and submitted to the tax authority remotely, but for this, the individual must obtain an electronic signature in a timely manner. Filling out and sending the declaration is carried out on the Federal Tax Service website through your “Personal Account”.

For information on how to clarify the declaration in accordance with the rules for filling out a profit declaration, read the article. “Updated declaration: what does an accountant need to know?” .

Are there sanctions for submitting clarifications?

If a taxpayer submits an updated 3-NDFL declaration for the previous reporting period after April 30, but before the tax payment deadline (before July 15 in accordance with paragraph 6 of Article 227 of the Tax Code of the Russian Federation), then sanctions are not imposed on him for incorrectly submitted data in original document. True, this applies to cases if the clarification is submitted before the fiscal department independently discovers errors that led to an understatement of personal income tax, or schedules an on-site inspection (clause 3 of Article 81 of the Tax Code of the Russian Federation).

If the corrective declaration is submitted for the past reporting period after July 15, then the taxpayer is exempted from imposing sanctions only if:

• he did not know about the discovery of errors by the tax authority, which led to a decrease in tax before the submission of the clarification, and also paid the amount of additionally assessed tax and penalties in advance of the filing of the clarified declaration;
• The clarification corrects errors that were not detected by the inspectors during the inspection.

Results

An updated 3-NDFL declaration is submitted by an individual taxpayer if any errors were found in the original version of this document submitted to the Federal Tax Service. Along with the clarification, you should submit a letter explaining the reasons for making changes to the declaration. You will also need to attach the necessary supporting documents (in copies) if they were not submitted with the initial report.

The corrective declaration is submitted in the form that was in effect in the reporting period for which the errors are corrected. Sanctions for submitting clarifications can be avoided if you send it to the Federal Tax Service before the inspectors find these errors and notify the taxpayer about it. If the update is submitted after July 15, then you must first pay the additional tax and penalties accrued on the updated declaration.

Such a document must contain the most accurate information possible. All kinds of inconsistencies and errors are not allowed.

If available, the tax service may require the submission of an updated (corrected) 3-NDFL declaration.

What you need to know

In order to correctly fill out and submit a document of the type in question, you need to know that this is an updated 3-NDFL declaration. As well as many other nuances related to the design of this paper.

Most often, various errors, due to which the subsequent preparation of an updated declaration is required, arise due to very minor nuances.

Who submits

In order to avoid various kinds of conflicts with the tax service, it is necessary to remember that the 3-NDFL declaration is submitted by all individuals on whose income tax was not withheld.

This kind of situation arises in the following cases:

• when renting out an apartment (other residential real estate) to individuals (the rental amount does not play any role);
• if any expensive property that belonged to an individual for less than 3 years was sold (land, car, gold jewelry, apartment, art values);
• one-time income as a result of the conclusion (any service, contract work);
• if an individual has won a lottery, casino or received income as a result of other gambling;
• in the case when the income is received from activities carried out outside the Russian Federation.

Also, individual entrepreneurs (PBOYUL, IP) are subject to the legislation obliging them to file a 3-NDFL declaration.

Notaries, law offices and other similar organizations conducting legal activities and receiving income as a result are no exception.

It should be remembered that filing a 3-NDFL declaration is not required in the following cases:

• if you have a permanent place of work;
• if there is no permanent job, but you have to stay at home with the children (no income).

Today, almost all organizations, regardless of their form of ownership and legal status, are tax agents for their employees.

And personal income tax is deducted from the salary automatically, after which it is transferred to the regional budget. But sometimes it happens that for some reason the employer does not pay personal income tax for its workers.

In this case, even an officially employed employee is required to submit.

To make sure that the employer is as honest as possible and that his employee will not have problems with the tax office, you need to read the certificate from the organization’s accounting department.

It must be compiled according to. It contains all information regarding tax duties. Including personal income tax.

Submission of a 3-NDFL declaration, as well as a clarifying form, is also required if it is necessary for individuals to receive a tax deduction.

You can receive a deduction in the following cases:

• when buying your first home;
• when receiving paid education (tuition fees);

Some questions sometimes arise when changing your place of residence. In such a situation, the taxpayer must submit 3-NDFL at the place of tax registration.

After moving and completing all the necessary documents, registration with another tax office is carried out within 5 days. Until this period of time has passed, an individual can report to his “old” tax office.

Purpose of the document

The form for an updated 3-NDFL declaration is submitted if any errors were made when drawing up the main document.

A regular 3-NDFL declaration is a mandatory document for persons who are tax residents of the Russian Federation.

It is submitted by the payer himself and serves for reporting his income and subsequent payment of personal income tax. The peculiarity of this declaration is that it is compiled and executed by the taxpayer independently.

That is why various types of errors often appear in this document. Often they are discovered after the declaration has been submitted to the tax authorities.

It is in this case that the need arises to draw up an updated 3-NDFL declaration. This document is necessary in order to resolve questions that tax authorities have during the process of checking a regular 3-NDFL.

To avoid drawing up a clarifying form, it is necessary to fill out the main declaration as correctly as possible. To do this, you can contact a professional accountant or use a program.

Legal grounds

Personal income tax is levied on the basis of the current legislation of the Russian Federation, as well as other regulatory documents, such as:

1. Chapter 23 of the Tax Code of the Russian Federation.

It is on the basis of the documents listed above that the Federal Tax Service has the right to demand payment of personal income tax, as well as the filing of a declaration in form 3-NDFL and its clarification forms.

The procedure for filling out the updated 3-NDFL declaration

To avoid wasting time on re-issuing documents, it is necessary to follow the order of filling them out as precisely as possible. This is especially true for the updated 3-NDFL declaration.

The tax service may perceive the presence of inconsistencies or gross errors as an attempt at fraud, which can cause any trouble for an individual. It is not recommended for anyone to come into the sight of Federal Tax Service inspectors.

Attached documents upon delivery

In order for the tax service to accept the 3-NDFL declaration and its clarification, it is necessary to attach the necessary package of documents to these papers. It varies depending on the purpose of the declaration.

Along with clarification of the 3-NDFL declaration, the following documents are required to obtain a property deduction:

1. A certificate in form 2-NDFL, confirmed by the seal or signature of the director, chief accountant, containing information on taxes withheld for the past year.
2. If the reason for filing a declaration is the sale of property, then documents confirming ownership rights (, registration certificate,) are required.
3. Payment documents confirming the amount of expenses for the acquisition of property, construction or other action (checks).
4. Original passport or a copy certified by a notary.
5. Details of the bank from which the loan was taken to purchase real estate.
6. Certified copy.

When submitting a 3-NDFL declaration and clarification to it, in order to receive a deduction for the education of minor children, you must provide:

• certificate 2-NDFL from the accounting department at the place of work;
• passport;
• a copy of the license to conduct educational activities;
• copies of payment documents confirming payment;
• a copy of the child's birth certificate.

The presence of all documents is mandatory. Otherwise, tax officials have the right to simply not accept the declaration and the clarification form for it on completely legal grounds. The absence of any document is equivalent to an error.

Deadlines for submission and review

When submitting the 3-NDFL declaration and its clarification form, you must strictly adhere to the deadlines. Otherwise, a penalty may be charged and fines may be imposed by the tax office.

For individuals, the declaration must be submitted no later than April 30 of the year immediately following the reporting year.

If April 30 falls on a weekend or a non-working day for some other reason, the declaration must be submitted on the business day following this date.

The date indicated above does not apply to persons who require a tax deduction on the basis provided by the Tax Code.

In this case, filing a declaration in form 3-NDFL and its clarification is possible at any time of the year following the reporting year.

Filling algorithm

The algorithm for filling out the 3-NDFL declaration has been approved at the legislative level.

To fill out information is taken from the following sources:

• income certificates (2-NDFL);
• payment documents;
• documents used for calculation.

All possible amounts indicated in the declaration are calculated only in full rubles. If the amount of tax collection is less than 50 kopecks, then it is not taken into account.

If the tax amount is more than 50 kopecks, then it is necessary to round it up to the full ruble. All fields present on the 3-NDFL declaration form are filled out only from left to right.

The individual tax number, as well as the surname and initials of the taxpayer are written in capital letters on each sheet of the document.

Individuals are not required to provide a TIN. This information must be provided only by legal entities, individual entrepreneurs, as well as notaries and lawyers.

When filling out the declaration manually, the following rules must be observed:

• all fields are filled in only with printed characters, if these are letters, then in capitals;
• if the field must be left empty, then a dash is placed in it;
• when individual cells are left empty, they must also be marked with a dash.

The algorithm for filling out the 3-NDFL declaration in Excel or other software follows the same principles as on paper forms.

You just need to follow the following rules:

• the values ​​of indicators that are digital are aligned to the rightmost (last) place;
• you need to number it as follows: for the first page - 001, for the second - 002 and so on.

Sample (example)

In order to avoid various types of errors when filling out the declaration, it is best to carry it out according to a correctly drawn up sample.

Common Mistakes

Most often, when filling out 3-NDFL, the following errors occur, and if detected, it is necessary to draw up a clarifying declaration:

• lack of data on standard deductions;
• when filling out the “sale” -> “buyer’s name” section, write the word “sale”, although you must indicate the seller’s last name, first name and patronymic.

Also, grounds for refusal to accept 3-NDFL may be incorrectly placed marks in the fields, lack of dashes in empty cells, incorrect placement of information on the sheet when filling out the form manually.

Declaration 3-NDFL is a very important document. That is why it is necessary to fill it out as correctly as possible to prevent errors.

Their presence will lead to the need to prepare a clarification, which will entail considerable time losses.

If you have submitted a tax return in Form 3-NDFL and subsequently discovered that it does not reflect some information or there are errors that lead to a change in the tax base and, accordingly, affect the calculated amount of personal income tax, then changes need to be made to the tax return and submit an updated tax return to the tax authority (Article 81 of the Tax Code of the Russian Federation). To submit an updated tax return, we recommend following the following algorithm.

Step 1: Determine whether the identified errors result in an understatement of the amount of tax due.

If errors (distortions) in the tax return submitted by you to the tax authority in Form 3-NDFL lead to an underestimation of the amount of personal income tax payable, then you are obliged to make the necessary changes to the tax return and submit an updated declaration to the tax authority (paragraph 1, paragraph 1 Article 81 of the Tax Code of the Russian Federation).

If the error or inaccurate information you identify does not lead to an underestimation of the amount of personal income tax payable, then you have the right (but not the obligation) to make the necessary changes to the declaration in Form 3-NDFL and submit an updated declaration (paragraph 2, paragraph 1, article 81 of the Tax Code RF).

This rule applies to all taxpayers, including individuals who declared one or another tax deduction in the declaration on Form 3-NDFL.

Example. Actions of the taxpayer upon detection of an error in the declaration3-personal income tax

An individual has filed a tax return onform 3-NDFLfor 2014 and claimed a property tax deduction for the costs of purchasing an apartment (ownership of the apartment was registered in 2014). After submitting the declaration, the individual discovered that he forgot to take into account the income on which personal income tax was paid, as a result of which the amount of the property deduction was underestimated.

In this case, an individual has the right to submit an updated personal income tax return and recalculate the amount of property tax deduction for expenses on purchasing an apartment.

Step 2: Complete an amended tax return.

In the general case, tax liabilities are recalculated during the period when an error was committed (Clause 1, Article 54 of the Tax Code of the Russian Federation). That is, if in 2015 you discovered an error in the declaration on Form 3-NDFL submitted for 2013, then to fill out the updated tax return you must use Form 3-NDFL, which was used when submitting reports for 2013.

If you cannot determine when an error or distortion was made, or the errors (distortions) made led to excessive payment of tax, then in this case recalculation can be made during the period when the error was identified (paragraph 3, paragraph 1, article 54 of the Tax Code of the Russian Federation).

If you will be adjusting the declaration for the first time, on the title page of the declaration the field “Adjustment number” should be filled in as follows: “1–“. For a secondary updated declaration – “2–”, etc. (clause 2, clause 3.2 of the Procedure, approved by Order of the Federal Tax Service of Russia dated December 24, 2014 N ММВ-7-11/671@).

In the updated declaration, it is necessary to reflect all the data without errors, since the meaning of the updated declaration is that the taxpayer makes changes to the original declaration, and does not submit another additional report for some of the previous periods (clause 1 of Article 81 of the Tax Code of the Russian Federation).

You can fill out a tax return in form 3-NDFL (clause 1.1 of the Procedure; Information from the Federal Tax Service of Russia dated March 23, 2015):

1) by hand;

2) on a computer;

3) using a special computer program posted on the website of the Federal Tax Service of Russia;

4) interactively using the “Taxpayer Personal Account for Individuals” service.

Attach to the declaration documents justifying the introduction of appropriate changes/additions to the declaration, as well as an application for a personal income tax refund/personal income tax deduction (if necessary). In addition, you can attach an explanatory note to the declaration stating why the personal income tax amount/personal income tax deduction amount is being specified. This will allow you to avoid unnecessary questions from the inspector during a desk inspection.

With regard to previously submitted documents, the following must be taken into account.

During an audit, tax authorities do not have the right to request from the person being inspected documents that they previously submitted to the Federal Tax Service during desk or field audits. This restriction does not apply to two cases (clause 5 of Article 93 of the Tax Code of the Russian Federation):

1) when documents were previously submitted to the Federal Tax Service in the form of originals and were subsequently returned to the person being inspected;

2) when the documents submitted to the Federal Tax Service were lost by the tax office due to force majeure.

Thus, if you submitted all the necessary documents along with the first declaration, then you are no longer required to submit them again. If supporting documents were submitted to the tax authority in the form of copies, the inspector has the right to familiarize himself with the originals of these documents (paragraph 5, paragraph 2, article 93 of the Tax Code of the Russian Federation).

Step 3. Submit an updated tax return and supporting documents to the tax authority at your place of residence.

The updated tax return in form 3-NDFL is submitted to the tax authority in one copy.

You can submit a tax return (clause 4 of article 80 of the Tax Code of the Russian Federation):

2) through a representative acting on the basis of a notarized power of attorney (clause 3 of Article 29 of the Tax Code of the Russian Federation). A copy of the power of attorney should be attached to the declaration, and the original should be shown to the tax inspector.

If you wish, you can fill out and sign two copies of the declaration: one will remain with the tax authority, and on the second the inspector will make a note that the declaration has been accepted. We also recommend that you draw up a cover letter in two copies indicating all the documents submitted to the tax authority: submit the first to the tax authority, and on the second ask the inspector to mark the acceptance of the documents indicating the date. In the event of a dispute with the tax authority, you will have confirmation that the documents were submitted;

3) by mail in a valuable letter with a list of the contents.

You can also send a letter (declaration) with notification of delivery to the recipient. In this case, you will have additional proof that the tax authority received the declaration;

4) via telecommunication channels (via the Internet);

5) through the taxpayer’s personal account.

The deadline for submitting an updated declaration is not established by law, so you can send an updated declaration to the tax authority at any time after discovering an error (distortion). The error will only be considered corrected if you file a corrective return.

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

Thirdly, if you made counting errors in the declaration, then you do not need to attach any documents in addition to the revised declaration. But if, as in our example, you add income, then copies of documents confirming income (maybe expenses) must be attached to the revised 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 (mistaken, did not fully indicate income, did not include income, etc.), which led to an underestimation of the amount of tax payable, then you must submit a clarifying declaration.

But, if you have indicated false information, made mistakes in the declaration, which do not lead to an underestimation of the amount of tax payable, then you have the right to file an amended declaration (you may not submit it).

If you filed an amended return after the deadline for submitting the return, but before the deadline for paying the tax and before the moment when the tax office found out about it, then you are released from liability.

An amended declaration is submitted to the tax service in the same form that was valid in the tax period for which the relevant changes are made.

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

There are a huge number of cells in the tax return form in which you need to enter various codes. Individuals who are faced with filling out this document for the first time, as a rule, come to a stupor. What is the adjustment number in the 3-NDFL declaration?

In order to solve this problem once and for all and find out all the necessary information about, as well as the correction number, we recommend that you read the text of this article.

A document designed to enter information of a reporting type about the taxpayer's sources of income and various financial transactions related to their spending is called a tax return.

This type of document must be filled out according to the 3-NDFL model. The declaration helps tax agents monitor the expenses of individuals, as well as ensure that they pay personal income tax to the state budget on time.

When and where to take it

In order for the declaration form to be accepted for verification, it is necessary to take into account time restrictions regarding its submission deadlines. The income tax for the current year can be returned only next year; accordingly, this year the personal income tax for 2016 and several previous years will be refunded.

It should be noted that some tax discounts, for example property ones, are provided to taxpayers regardless of when exactly the purchase of a housing property was made. Thus, it is possible to reimburse personal income tax even for real estate, the money for the purchase of which was spent in the distant past.

You need to submit the 3-NDFL form to the tax office. However, here too a certain nuance must be taken into account - the location of this organ. The inspection must be located in the region of the Russian Federation in which the individual who filed the tax return is registered.

What to consider when filling out the form

As you know, based on the norms and rules adopted by tax legislation, there are a number of features relating to filling out the declaration. We invite you to familiarize yourself with the main ones:

1. Data entry process. All taxpayers, when they see a document for the first time, are usually frightened by the fact that it consists of many empty cells requiring various types of information. However, everything is much simpler than it seems at first glance. All necessary data is simply copied from other documents that are attached to the declaration, received by the taxpayer for calculating the deduction a little earlier.
2. Design rules. Everything here is also quite simple - you need to write text and numbers very clearly and accurately, and you need to do this with a blue or black pen. Any blots or damage to data are not welcome. All amounts are written in the currency of the Russian Federation and take into account not only rubles, but also kopecks.
3. Requisites. Each page must have its number, at least three barcodes, the identification number of the individual, his surname, initials, signature, as well as the completion date for this sheet of document.

Correction code

Today, there are five different types of tax discounts, and sometimes it happens that a taxpayer for the same period claims to be accrued simultaneously for several of them, and in rare situations even for five at once.

The adjustment number serves precisely so that tax agents can immediately understand which declaration form an individual submits for verification during the same tax period.

How to fill out the “adjustment number” cell

Correctly entering information into the field labeled as an adjustment number is very simple. If a document is submitted for consideration to the tax service for the first time, then the number zero is put, if the second time - one, the third time - two, and so on in increasing order.

The new declaration form contains three cells for entering the number. Most individuals fill them out as follows: “100” or “001” or “000”. This kind of record is completely wrong.

It is only necessary to indicate the adjustment code as follows: “0—” (if the form is issued for the tax period only for the first time), “1—” (if an individual has already submitted a deduction document once in the current tax year and wants to reimburse personal income tax again), “2—”, “3—” and so on (if the declaration is sent for the third and fourth times, respectively).

IMPORTANT!!! If the last two cells reserved for writing the adjustment number do not contain dashes, but other numbers, for example, zeros, then such a document will not pass the inspection, and it will be difficult for the tax inspector to understand what the taxpayer meant.

Why do you need an adjustment code?

Some individuals think about why to put the adjustment number in the 3-NDFL form, thereby making it clear to tax agents whether any other declaration was submitted by a specific taxpayer in this tax period, if the inspectorate already has its own database, which already contains information of this kind.

However, this code was invented and introduced for a reason. As you know, the declaration is not always brought in person for verification to the tax service, but is also sent electronically via the Internet or by mail.

Sometimes it happens that an individual needs to send several forms at once to calculate compensation over a short period of time, but as a result of technical failures, some of the documents arrive later.

In such situations, the tax inspector, having received a declaration with number one, immediately understands that another document with number zero should soon arrive.

Corrective declaration

Often, taxpayers make various unintentional errors in a document and, without noticing it, submit it for review. As a rule, tax agents, having noticed clerical errors or misprints, contact the individual who filed the declaration and demand that it be reissued.

After the applicant for a tax rebate has corrected these shortcomings by printing out a new form, he must again send the document for verification. However, it is necessary to take into account that the adjustment code must be entered one more than the previous one.

Where exactly should I enter this number?

Whatever year the taxpayer uses the form, he will immediately encounter the adjustment number, since this cell is located on the first sheet of the declaration.

Immediately after the details, at the top of the document its name is written, and then there is a line requiring the indication of the adjustment number on the left side, next to it - the tax period, and a little further to the right - the code of the tax office to which the declaration is sent for review.

Some individuals cannot correctly enter this number because they do not know what is meant by such a concept as a tax period. Sometimes this is a normal calendar year, but in many situations this period can be shorter or longer. In order to clarify this nuance, we recommend using the simplest method - asking a question to a tax agent or employer.