Individual investment account ndfl. New personal income tax deduction for investors

To receive tax deduction on the IIS, we need a 3-NDFL declaration. You can fill it in yourself, or use the service on the Internet.

In the future, as new versions are released, the path to the download link may change. In this case, you can simply search the IFTS website for the keyword "Declaration program":

Install and run the program.

Let's make sure that we have at hand:

• Help 2-NDFL
• Passport (if we do not remember all of its data by heart)

The start screen of the program looks like this:

As you can see, there is a vertical menu on the left, and by default the topmost item of this menu - "Setting conditions" is active. As we fill in the information, we will move through these tabs from top to bottom. In the meantime, fill in everything on this tab.

Conditions tab

We need to fill in or check the following fields:

How do I find my tax office number? Using this link, we go to the website of the tax office, to a special section for searching for the details of the Federal Tax Service Inspectorate:

To enter the address, click on the drop-down menu and enter the address:

After confirmation with the "OK" button, we will see the search result:

The IFTS code is what we need. From here we take the code municipality(OKTMO).

We return to the program, click on the button and select our own in the list of tax inspectorates:

If this is the first declaration filed this year, then leave the correction number "zero" (this is true for 99% of cases).

So, we filled in:

• Inspection number
• Correction number (default "zero")
• OKTMO number

Let's check if the checkboxes and selectors are correct and go to the next tab.

Tab "Information about the declarant"

On the vertical menu on the left, open the tab "Information about the declarant", after which we will go to the page for entering personal data. We fill in all the data:

How to find out your TIN

There are two ways: difficult (useful for the future) and simple.

A simple way is to take a 2-NDFL certificate, because we should already have it in our hands (otherwise why would we need to fill out this declaration), and in it our TIN is so indicated:

Another way to find out your TIN is to use the service from tax service: follow the link and go to the data entry page. We fill them in and click the "send request" button:

After 1-2 seconds we will be able to see the result:

So, we have entered our personal data and TIN into the program.

This is where we need the information we received when we were looking for our tax office number. Together with the number, we received the OKTMO - the code of the municipality.

Completed filling in the information on the "Information about the declarant" tab. As you can see, there is nothing complicated. Let's move on to the next tab:

Tab "Income received in the Russian Federation"

Now it's time to get a 2-NDFL certificate, if we haven't already done this in the previous step, when we needed to find our TIN. Now we will transfer to the program data from our 2-NDFL certificate, which we received from the employer (or from several certificates, if we had personal income tax withheld in the previous year in several places or for various reasons).

First, we create a registration card for the employer (tax agent):

After clicking "+", the tax agent (employer) card template will appear:

We take all the data to fill in these fields from the 2-NDFL certificate, section "Data on the tax agent":

In general, of course, it is strange that different concepts are used to denote the same entity in the program and in the help: "source of payments" and "tax agent", this makes it a little difficult for beginners to understand.

We fill in the card with data from the 2-NDFL certificate and confirm the entry by pressing the "Yes" button:

We will discuss the fate of the “calculation of standard deductions” checkbox below.

Attention! In this TIN and OKTMO card, you need to indicate not ours, but the employer! The employer's OKTMO code, which we enter at this stage, may differ from the OKTMO code of an individual, which we entered on the "Setting conditions" tab.

Attention! You need to transfer data from the 2-NDFL certificate LITERALLY - that is, letter by letter. If in the field "Name of the source of payments" write "Young Perspective Company", and in the 2-NDFL certificate it is called "YOUNG PROSPECTIVE COMPANY", then there may be problems.

Standard tax deductions in the 3-NDFL declaration

Now we will discuss the question of how to take into account standard tax deductions (per child, etc.) in the 3-NDFL declaration and whether it is necessary to tick the box.

Let's look again at our 2-NDFL certificate and find there the section “4. Standard, social and property tax deductions ":

If this column is empty, then when filling out the card of this tax agent (in terms of the program, this is called the "source of payment"), we leave the checkbox empty.

If in our help 2-NDFL this section is filled out, as in this example:

then you need to tick the box.

If a person works in several jobs, then he will have several certificates of 2-NDFL, therefore, there will be several sources of payments, but such a tick can be assigned only for one employer (source of payments).

So, after filling out this card, the tax agent or "source of payments" should appear in the list:

A form for entering information will appear:

In this form, we need to fill in the fields:

• Income code
• Amount of income
• Month of income

We take information from the 2-NDFL certificate:

You will have to re-enter this information as many times as there are lines in our help 2-NDFL.

After entering all the data, we will get something like this:

We compare the final results with what is indicated in the 2-NDFL certificate:

All totals must match! In our example, they match:

• total income: 514,944
• taxes withheld: 64031

Well, everything, we can say that we have almost done the 3-NDFL certificate. It only needs a few clarifications.

If there are several employers, the data must be entered from each 2-NDFL certificate. In this case, in the field "sources of payments" we will see a list of employers for whom we received 2-NDFL certificates and entered the data into the program:

It makes sense to enter data from several 2-NDFL certificates only if we “do not have enough” personal income tax for a refund. If we have already accumulated a tax of 52,000 rubles or more, according to certificates from two places of work, then if there is a third certificate of 2-NDFL, these incomes can no longer be indicated in the declaration.

Now let's turn to standard deductions(see above). We find that 2-NDFL certificate (if there are several of them), where they are present:

After clicking "+", we will see a form for filling out data on standard deductions:

We fill in all the fields, and in the end we get a picture already taking into account the standard tax deductions:

Now on the vertical menu you can go to the next tab "Deductions".

Deductions Tab

Filling in the data here will be very simple. Since we have already entered data on standard tax deductions in the previous steps, you can leave the "Standard" menu item without filling:

In the field "The amount of deduction provided for in paragraph 2 of paragraph 1 of Art. 219.1 of the Tax Code of the Russian Federation "we introduce the EXACT total amount receipts to our IIA in the previous tax period (provided, of course, that we want to receive a deduction for the first type of IIA - that is, for the amounts deposited).

If the amount exceeds 400 thousand, then we bet 400 thousand!

If you put in this field any amount exceeding 400 thousand, then the program immediately corrects it by 400 thousand rubles.

Check, print, save

To check our 3-NDFL declaration, you need to click on the corresponding button in the upper horizontal menu of the program:

The check must be carried out and wait for a confirmation message:

This will allow us to return to editing at any time. Or, if we find a mistake, fix it.

We will need to print it only if we send paper documents to the IFTS (by mail or during a personal visit). Hereinafter, we will consider the option of sending documents through the IFTS website, without a personal visit anywhere - this is both easier and more convenient, therefore, we do not need to print anything.

Now we save our 3-NDFL declaration in the .xml format. This format is very unreadable if you open this file on a computer, but it is in this format that the IFTS accepts the electronic version of this document:

We select a folder on the computer to save the electronic version of the declaration and receive a message about the successful saving:

The file name consists of a long combination of characters and numbers, this is normal. Attention! You cannot change the file name! You will have to leave it on your computer in a folder with exactly this name (you can simply put it in the desired folder, and already name the folder as it should).

That's all!

So, the whole process takes 20-30 minutes, but as mentioned above, you can order the production of a 3-NDFL declaration on an online service on the Internet:

Next, we will consider through the taxpayer's personal account on the IFTS website - this is an alternative way of making a declaration, which has its pros and cons, but it is better for inexperienced people to prepare 3-NDFL in the program.

Or ask topical questions about the preparation of the 3-NDFL declaration in 2019.

An individual investment account (IIA), unlike conventional brokerage accounts, allows you to receive a guaranteed income from the state in the form of tax deduction of personal income tax in the amount of 13% of the amount of funds deposited (we wrote in more detail about IIS in the article). This income is also called investment deduction. In order to receive it, you need to draw up a 3-NDFL declaration, attaching the necessary documents to it, confirming both the presence of an IIS and its replenishment within tax period, for which the declaration is submitted.

Fortunately, to carry out this procedure today it is not at all necessary to visit the tax authorities, to wait in long queues for the opportunity to communicate with the employees of the Federal Tax Service, worrying every time so that the documents are in order and they are accepted. With the advent of the service for filing a declaration in in electronic format the process of compiling and sending it has been simplified at times, turning from paperwork into a certain pleasure. After all, it is always pleasant to receive money without wasting time and nerves. Indeed, under certain conditions (depending on the method of opening and replenishing the IIS, as well as on the period for filing the declaration), the entire procedure for registering an investment deduction can be carried out without leaving home.

At the same time, filing a declaration through the electronic service of the Federal Tax Service causes many practical issues, primarily because the composition and format are not fully understood electronic documents, which are provided to the tax authorities instead of traditional "paper" documents.

This article is compiled on the basis of the real experience of one of our clients when using the electronic services of the Personal Account of the Federal Tax Service and contains the minimum set of actions required to register a tax deduction for IIS.

Deadline for filing a declaration on IIS

The law sets a deadline from January 1 to April 30 for filing a return for the previous year, but it must be observed only if you had income that must be declared by law (for example, you rented out housing). If you only need to receive tax deductions (in general, there may be several of them), then you can file a return at any time during the year.

Of course, many people prefer not to postpone the preparation of the declaration indefinitely, given that the term of its in-house audit is 3 months. In addition, the money received can be immediately reinvested, increasing both the size and total income the investor's portfolio. However, early filing of the declaration also has its drawbacks. The fact is that to confirm the income described in the declaration, 2-NDFL certificates are used. They are present in the Personal Account in electronic form, but they do not appear there immediately, but as information about income is received by the tax authorities. Subject to regulations, income for last year appear in full only starting from June of the current year.

Thus, when filing a declaration in electronic form, there are two options: to do it right at the beginning of the year, while completing a number of additional actions in terms of collecting 2-NDFL certificates, or to wait until June to avoid "paperwork" as much as possible. In the first case, the tax deduction can be received into a bank account already in April, in the second - not earlier than September. The choice is, of course, yours.

IIS deduction documents

Here is the final list of documents that are required to submit the declaration in electronic form. In other words, what may need to be obtained in advance "on paper" so that later there are no problems at the stage of filling out the declaration and when considering it by the tax authorities:

2-NDFL certificates from each employer (only if the declaration is submitted at the beginning of the year, i.e. information about income for the last year has not yet appeared in the Personal Account);

Documents confirming the opening of IIS:

• Service application for financial markets(sometimes called the General Agreement);

  Notification of the opening of an individual personal account (this document contains specific details of the created personal account corresponding to the IIS);

Payment order or other document confirming the deposit of money to the IIS (for each deposit during the tax period).

The exact name of the documents confirming the opening of an IIS may differ depending on the broker. Therefore, if you have doubts about the need to provide this or that document, it is better to provide it, because it is easier to scan an extra document than to take it to the tax office (if the declaration is not accepted, then all issues will most likely have to be settled “on the spot”).

Nevertheless, in order to save you from unnecessary work, we present a list of documents that are not required to be provided when drawing up an investment deduction, since the practice of communicating with the tax authorities shows that there is no need for them:

Documents for registration of electronic signature

Documents for connecting to the QUIK remote access system

Brokerage reports (registers of orders)

Notification of possible risks

Client bank details

As for the document confirming the replenishment of the IIS, then its availability with you depends, first of all, on the way in which the money was deposited. If you did this in the broker's office (for example, immediately upon opening the IIS), then the document should be in your hands. In other cases, you need to go to the broker and get the appropriate "paper", certified by the seal.

Thus, if you draw up a declaration not earlier than June (electronic certificates 2-NDFL are available in your Personal Account) and you have a document confirming the deposit of money to the IIS during the tax period, then the entire procedure for filling out and sending the declaration can be carried out without leaving from home. In other cases, you will need to first receive and scan (or photograph in good quality) missing documents.

IIS Declaration

We go to the website of the Federal Tax Service www.nalog.ru, and in the section "Individuals" go to the Personal Account:




1. First, we get to the authorization form. The most convenient way is to enter through the "Gosuslugi" portal. If you don't have account on this portal, we recommend getting it, because there are a lot of useful services and they are constantly evolving. However, on the FTS website various authorization options are possible, all of them are described in detail in the section "How to get access to the service".

   
   
2. 
   

   All necessary services are in the section "Life situations". First of all, to submit any documents in electronic form, you must obtain an electronic signature (ES):

   
   

   If you already have a digital signature registered in your Personal Account, then you can go directly to clause 5.

   After going to the section for receiving the electronic signature, you must select the storage option electronic signature... It is recommended to leave the default option (storage in the secure system of the Federal Tax Service of Russia), in which case you will be able to use the received digital signature on any devices within a year.

   Below are your main details as the owner of the digital signature. As a rule, they are filled in automatically, if you specified them earlier on the "Gosuslugi" portal, you just need to check the correctness. If something requires adjustment, then this can be done in the sections “ Contact Information"And" Personal data ", which are located on the top of the same form.

   After checking the correctness of the details, you must enter the password for the ES certificate, and then send a request for its creation.

   
   

   As a rule, the generation of an ES certificate takes a long time (depending on the mood and the current load of the FTS servers, the process may take several hours). Unfortunately, the Personal Account does not allow you to perform further actions to fill out the declaration without electronic signature, therefore we recommend not to sit waiting at the screen, but simply return to your Personal Account after some time. You can always find out about the readiness of the ES certificate on the same form where the request for its receipt was sent:

   
   
   

3. After making sure that the ES certificate has been successfully received, go back to the "Life situations" section and click "Submit 3-NDFL declaration" (we use any of the links, since it occurs several times). In the form that appears, select the action "Fill new declaration online ":

   
   

4. First of all, you need to select the year for which the declaration is submitted. At the time of this writing, certificates of income up to and including 2017 were available, so the whole example is based on filling out a declaration for this tax period:

   
   

5. In the next step, as a rule, nothing needs to be changed. If you had income from foreign sources, then you must select the appropriate checkbox:

   
   

6. The next step is to mark the types of tax deductions you want to receive. In addition to the investment deduction, which this article is devoted to, all kinds of social deductions... For example, if you underwent paid treatment, do not be lazy to ask the medical institution for the necessary documents (contracts with acts, receipts, a certificate for submission to the tax authorities, a copy of the license) in order to receive an additional pleasant bonus to your investment deduction.

   
   

7. The next step is to indicate the taxable income that was due reporting period... It is on the basis of them that the total amount of the deduction will be formed, because it should not exceed the amount of taxes paid to the budget.

   According to Art. 29, clause 4 of the Tax Code of the Russian Federation, in the declaration it is allowed not to indicate income from which the tax was fully withheld by the tax agent (the organization that paid you these incomes), if this does not prevent the receipt prescribed by law tax deductions. Based on this, it is possible to give an answer to one of the most popular questions among novice investors: is it necessary to indicate in the declaration income received in the form of dividends, because tax is also withheld from them? The fact is that tax deductions are not applied to income in the form of dividends at all, since they are positioned as income from equity participation in organizations (Article 210, Clause 3 of the Tax Code of the Russian Federation). Accordingly, the indication in the declaration of dividends is not required and does not make any sense if the broker has withheld tax from them in good faith. The situation is completely different with income received, for example, in the form of wages. If they are not indicated in the declaration, referring to the fact that the employer has already withheld tax from them, then this will prevent the receipt of a tax deduction (simply put, there will be nothing to “deduct”).

   As we already wrote at the beginning of the article, closer to the middle of the year, information about income for the previous year appears in the Personal Account. In this case, not only does the need to obtain "paper" certificates of 2-NDFL disappear, but it also becomes available auto fill in the declaration of information on income. Thus, the most time-consuming step to reflect in the income tax return can be reduced to just a click of a button. Real magic!

   
   

   If you, as a conscientious taxpayer, decide to file a declaration at the beginning of the year, then you should have in your hands prepared 2-NDFL certificates from each employer. You need to manually transfer information about income from there using the actions on the "Add source", "Add income" form. Below is an example of filling.

   
   
   

8. Finally, we can move on to the nice part of filling out the declaration. At this step, the amount of the investment deduction is indicated (the amount by which the IIA was replenished during the tax period), as well as other tax deductions, if they were noted in step 8. For each of the deductions, scanned supporting documents are attached. We described in more detail the necessary documents for an investment deduction at the beginning of the article. Also, here you can attach scans of 2-NDFL certificates, if the declaration is submitted at the beginning of the year, in order to avoid later unnecessary questions and clarifications from the tax authorities.

   
   

9. After filling in the information on deductions and attaching required documents we proceed to the final step, where it is necessary to finally check the declaration before sending it. To begin with, you can see the total amount of the tax deduction and disclose in detail all the components from which it was calculated. We remind you that maximum amount the investment deduction is 52,000 rubles, however, in the presence of social and other types of deduction, the total amount may turn out to be higher.

   If necessary, you can view the declaration in printed form, saving it in pdf format.

   
   

   Below on the form is a list of files attached in the previous step. Next, you can enter the password for the ES certificate, which was specified in step 4, and complete the final submission of the declaration.

   
   

10. In order to receive the investment and other deductions specified in the declaration to a specific bank account (which must necessarily belong to the taxpayer), you must fill out an application for the return of the amount of overpaid tax, indicating there the details for payment.

    You can do this in your Personal Account in the "My taxes" section. As a rule, immediately after the electronic declaration is received by the tax authorities, the "Overpayment" section with the amount of the received tax deduction and the "Dispose" button becomes available. Accordingly, there is no need to wait for the end of the office audit of the declaration. The functionality of the Personal Account allows you to both offset the overpayment against tax arrears, and indicate the bank details for receiving "on the card".

    
    

11. The results of a desk audit of the declaration, as well as the processing statuses of other documents (including applications for a refund) can be tracked in the Personal Account in the "Messages" section:

    
    
    

    Ultimately, the desk review should move to the “Completed” status:

    
    

    As for the application for the return of the amount of overpaid tax, then a response from the tax office must also be formed on it. However, you will most likely find out about a positive decision before the answer appears in your personal account, after seeing the receipt of money in a bank account.

    
    

    If, for some reason, the information and statuses in the Personal Account are not updated within the specified time frame (for tax authorities have 3 months to office check declaration and another 1 month to pay the tax deduction), you can always send an appeal to the Federal Tax Service in any form, it is not necessary to call or come for this. It is enough in the section "Life situations" to go to the subsection "Other situations". After clicking on the link "There is no suitable situation", a form for entering an arbitrary appeal to the Federal Tax Service will open. After sending it, you are required to provide an answer within 30 days.

conclusions

As you can see, the registration of a tax deduction for the IIS does not carry any difficulties if you know the basic nuances of using the Personal Account of the Federal Tax Service and clearly understand what documents will be required from you. If earlier it was required to allocate at least half a day to collect all the necessary documents and "go" to the tax office, now, with the advent of modern electronic services, this will take no more than an hour, which is definitely worth the earned 52,000 rubles.

We hope this article will help you to save your time.

If the article was useful to you, please like it and share it with your friends!

Early 2015 in tax legislation marked by the emergence of another advantage for residents, it comes about such a concept as investment tax deduction ... How can taxpayers take advantage of the innovation, what category of persons can apply for it, what set of documents is required and what is the procedure for contacting the inspectorate?

The legal regulation of the new regime is enshrined in Article 219.1 Tax Code(hereinafter also the Tax Code of the Russian Federation). This deduction will be especially relevant and interesting to those who are engaged in investment activities and receive income from gambling on the stock exchange and the sale of special property (shares, shares, other securities) on special markets. On the part of the state, the approval at the legislative level of a new type of tax preferences will increase interest in the Russian stock exchange and Russian stock markets.

Types and features of the investment deduction for personal income tax

The above article of the Tax Code of the Russian Federation gives the taxpayer the right to use the following tax deductions for personal income tax:

1. In the amount of positive financial result from the sale and / or redemption of securities, which are the "subject of the game" on special markets (exchanges). The main conditions are the duration of the ownership of securities, calculated as of the date of the transaction - according to the law, it must exceed 3 years (clause 1, clause 1 of article 219.1 of the Tax Code of the Russian Federation), as well as the prescription of the acquisition of this property. The limitation period in this case is calculated after 01.01.2014, that is, property assets acquired by a citizen after the aforementioned date are taken into account.
2. Deduction for contributions: a citizen returns 13% of the amount of money deposited to an individual investment account (hereinafter also IIS) during the tax period (clause 1, clause 2, article 219.1 of the Tax Code of the Russian Federation).
3. Deduction for income: the owner of the IIA receives the entire aggregate of the profit received through operations on this account, without the obligation to pay personal income tax. Tax exemption is relevant after the expiration of the validity period of the account, calculated by law in 3 years (clause 1, clause 3, article 219.1 of the Tax Code of the Russian Federation).

In the meantime, here are the general rules for filling:

1. The declaration must be made in printed form on each sheet, the use of black and blue ink is allowed.
   

   
   Important!
   Double-sided printing on sheets is prohibited!

2. When bonding sheets, you must not allow the loss of barcodes or information on the form itself.
3. Information on indicators is entered into the declaration from supporting documents (certificates from the employer, payment orders from the bank, etc.).
4. For each indicator there is a separate field consisting of cells.
5. The date is filled in like this: dd.mm.yyyy. A dot is placed between each value.
6. Monetary indicators are indicated in rubles, rounded to the nearest ruble, if the amount of kopecks is more than 50. If it is less, then kopecks are not taken into account.
7. The form is filled in from left to right.
8. OKTMO code of the municipality (information is in the general OKTMO classifier).
9. At the top of each sheet of the declaration, we indicate the TIN, full name (in capital letters, the last name is in full, the rest is abbreviated).
10. At the bottom of each sheet of the declaration (except for the title one) we put a signature confirming the information.
11. After filling out the form, end-to-end numbering is put down (001 and further in order).
12. If the declaration is filled in by a representative, it is imperative to attach the power of attorney to the set of supporting documents.

Calculation example

Example: The citizen made investments during the year in the amount 180 000 rubles. His annual income is equal to 540,000 rubles, personal income tax was 70,200.

In this case, the tax credit will be 180,000 * 13% = 23,400.

In the 3ndfl declaration, information is entered both on the amount of income and tax withheld, and information on the amount of the contribution.

Attention!
Article 78 of the Tax Code of the Russian Federation gives the right to a tax refund within 3 years from the date of payment. Thus, it is possible to refund tax on contributions made in 2017 together with contributions for the next 2 years. This can be done until December 31, 2020.

In the case of choosing an annual return from the IIA, the law does not establish a deadline for filing a declaration, this can be done at any time, without the occurrence of negative consequences in the form of fines, etc.

If a citizen uses his account for the purpose of operations for playing on the national stock exchange, then he will be able to receive his tax benefit no earlier than 3 years after the opening of the IIA.

In this case, the procedure will be simplified, this will require the following actions and documents:

1. A certificate from the tax office, which will documentarily confirm that the citizen has not received an investment tax deduction earlier, as well as that there are no other agreements for IIS.
2. The certificate is presented to the tax agent (broker or bank), which, in turn, cashes out all the funds from the account accumulated during this period, without payment of personal income tax... The citizen receives his net profit.

Investment tax deductions in 2017 motivate citizens to join the ranks of novice investors and stimulate interest in IIS.

3NDFL declaration - how to fill out to receive an investment tax deduction

You have opened IIS. Already deposited funds. Bought stocks or bonds. And your money is already working and making a profit. It's time to get your tax deduction. How to do it?

In this article we will analyze step by step algorithm actions to receive a tax deduction for investment account... What, where and how you need to perform in order to receive the legally owed 13% of the amount deposited on the IIS.

So let's go.

In short, the whole mechanism can be described in just a few steps.

1. Collection of necessary certificates and documents.
2. Filling out a declaration in the form 3-NDFL.
3. Provision of a package of documents according to clauses 1-2 to the tax office.
4. Receiving the money.

Let's start in order.

When to submit a tax return?

At the end of the reporting period. If in simple words, next year. That is, the tax deduction for 2018 can be obtained starting from 2019.

One important point... The money can be returned only within 3 years. For example, for 2018, you can receive tax deductions in 2019-2021. In 2022, the right to receive money for 2018 expires.

You can exercise the right to deduction at a time for previous years... If you have not filed any return during these periods. For example, if you opened IIS in 2015. In 2018, we fill in three separate 3-NDFL documents for 2015-2017.

The maximum refund amount directly depends on the amount of taxes withheld from you to the budget. You will not be able to return more than you paid.

Step 1. Collecting documents

What documents do I need?

Certificate of income and taxes paid from them in the form of 2-NDFL. We receive it at the place of work. If you changed your place of work during the year or have several sources of income, then you need (but not necessarily) take several certificates.

Do not forget that only 13% of the deposited funds can be returned. In some cases, a certificate from only one place of work will be enough.

Example. Per last year 200 thousand rubles were deposited on the IIS. From this amount, you can return 13% or 26 thousand rubles. You changed your job within a year. Do you need 2 references or just one is enough?

We look (remember, find out) how much you earned during the year, both there and there. Let's roughly multiply this amount by 13%. And if you fit in one place of work, then there is no point in submitting the second 2-NDFL certificate to the tax office.

Let's say you earned 40 thousand a month at your previous job. We worked for six months. About 30 thousand were paid in taxes.

At your current job, you managed to work only 3 months with a salary of 50 thousand. Withholding taxes in the amount - about 20 thousand.

In this case, it is better to take one certificate of income from the first job.

Agreement with a broker on the opening of IIS (copy). Provides for the first time only. No need for the next years.

Documents confirming the fact of crediting funds to the IIS... It could be payment order(at bank transfers), or a cash receipt (if paid in cash).

The easiest way is to print out the entire movement of money with personal account the bank from which you performed transactions. No seals and signatures of bank employees are needed.

This is how it looks in my example:

All details are indicated. As there is a mark on the execution of your order by the bank. This is quite enough for the tax authorities.

Broker's report on the movement of funds and securities on the account. We order directly from the broker. It is necessary for the tax authorities to show the availability of money in an individual account. After all, you could deposit money, and then safely withdraw it at the end of the year. And qualify for a tax deduction.

Refund application. With indication bank details accounts where you want to receive money. A sample is available at any tax office.

Step 2. Filling in the declaration

The documents have been collected. It's time to start filling out the declaration.

There are 2 options here:

• fill in independently and free of charge;
• pay and they will do everything for you (well, or almost everything).

A paid service for filling out a 3-NDFL declaration costs from several hundred to several thousand. It all depends on the appetite and impudence of the "desks".

Some people, most likely out of ignorance or out of fear of the unknown and possible difficulties in filling out, pay money for the service.

The procedure for self-filling does not cause any difficulties. And it won't take long. Literally half an hour. Well, a maximum of an hour - for the most "not fast"))).

To order a declaration for money or not?

There is such an expression: I saved it, it means I earned it.

How much does the service cost? For example 600 rubles. Imagine that in half an hour you can earn 600 rubles. Not in the mine, not carrying sacks of flour, but just sitting at home at the computer. Would you agree to such a part-time job? I would definitely agree.

Moreover, when ordering paid services, you will still lose time. While you will be consulted. Additionally, you will need to provide the necessary package of documents to fill out (scans or photos). Passport data, TIN, income statement, movement of funds, etc., etc.

For example, I will give a price list for the services of one popular service.

In general, it is much faster and more profitable to do everything yourself.

So, we fill out the declaration.

First, you need to download a small program, "sharpened" for the declarations of individuals.

Create a new document. And we fill in all the required fields.

Setting conditions.

By default, this tab contains everything as it should be. But you better check. It should look like the picture below.

Pay attention to the "Correction number" field. Initially, you need to put zero. In the course of checking your tax return, the tax office may find filling out errors. In this case, when editing and correcting these comments, you will need to put the correction number - "1".

By the way, the program automatically checks the correctness of filling in the fields and each time warns the taxpayer about possible errors when switching between tabs.

In the previous screenshot, I did not have the "Inspection number" field filled. Moving to another window - the system displayed this message.

You can find the inspection number in the program guide. Enter the number of your region, and then choose from the proposed list.

Tab "Information about the declarant".

Everything is elementary and intuitive - and there is nothing to add. We fill in "Personal data" and "Address"

For many, the problem is caused by the OKTMO field. What kind of beast is this? And where can you find these "magic numbers"?

OKTMO is an all-Russian classifier of municipal territories.

But it doesn't matter to us. The main thing is where to find the required code.

Information about OKTMO is in the 2-NDFL certificate provided by your employer.

Tab "Incomes received in the Russian Federation".

For individuals, taxes paid at a rate of 13%, select tab 13. Click " green plus "-" Sources of payments ". And we enter information about the employer. We take information from the 2-NDFL certificate.

Accordingly, if there are several sources of income. We fill in several fields.

Information about income. Again, we take all the data from the 2-NDFL certificate. And we drive everything one to one.

Pay attention to the income code.

In 99% of cases, you will have the following codes in the help:

• 2000 - receiving wages (usually this is a salary);
• 2002 - award from the employer;
• 2012 - vacation pay.

Therefore, in one calendar month there can be 3 sources of income.

After filling in all the income for the employer, we compare the total amounts in the declaration with the paper 2-NDFL certificate for errors. The amounts should converge to cents.

I remember a few years ago, when filling out my first declaration to receive property deduction, I made a mistake of only a few cents. After 3 months, I received a notification from the tax office. I had to correct and refer the declaration a second time (remember? Correction number 1). The tax authorities checked the second version of my tax return for almost 3 months. And the money went to the account for a month after checking.

As a result, this whole procedure took almost 7 months (instead of the standard 4). For a few extra cents.

Therefore, it is better to waste a little time and check everything thoroughly: to a ruble and a penny.

The last tab is "Deductions".

In theory, we need to immediately go to "Investment and Losses on the Central Bank".

But I would like to draw your attention to the "Standard" tab. If you skip filling out this sheet, in the future the tax office may reject the declaration.

Standard tax deductions are. By default, you get this money at work (if you have provided the necessary certificates to the accounting department). More specifically, less taxes are withheld from you. By the amount of deductions due.

It is necessary to fill in the data depending on your position.

If there are no children. You can safely skip this field.

The last push. Tab “ Deductions "- -> Investment and securities losses.

In the field: "The amount of the deduction provided for in paragraph 2 of paragraph 1 of Art. 219.1 of the Tax Code of the Russian Federation "- we write the amount you contributed to the IIS for the reporting period.

That's all. Completion of the declaration is completed. It remains only to check for errors. If all is well, the window "Declaration verification completed successfully" will appear.

Save it to your computer. Will be required for the future. If you need to make adjustments. Or next year. It will be enough only to edit the income and the amount of funds deposited into the investment account.

Step 3. Interaction with tax authorities

Personal visit or the old fashioned way. Take the entire package of documents, print the declaration and go to the tax office. We take, as in a bank, the ticket of the electronic queue in the desired window.

As a rule, the whole process happens quickly enough. Even despite the presence of the people. In the past few years, queuing takes literally 10-15 minutes.

We give all the papers to the inspector. And that's all. Let's move on to the next step.

Important! The 3-NDFL declaration must be signed and dated on each sheet. The date is not the time of compilation, but the delivery to the tax office. Therefore, it is better not to prescribe dates in advance, but directly to the inspection. Otherwise, you will simply be "deployed back with old dates."

Step 4. Enjoyable - getting money

Declaration submitted. You just have to wait.

According to law maximum term for verification - 3 months from the date of filing the declaration. And 30 days to transfer money to the bank account specified in the application.

Nothing depends on you here.

But there are some tips from the "seasoned".

When filing a declaration at the beginning of the year - (January-early February), verification in 95% of cases is faster at times. Literally 1-1.5 months. For my friend, the entire cycle from filing the declaration to the moment the money was received into the account took 3 weeks.

This is due to the "not strong workload" of the tax inspectorate employees at the beginning of the year. Few taxpayers run to submit tax returns immediately after the New Year holidays. While they swing, it takes several months. And the bulk of the documents are "poured" in March - April - May. And here you will almost always have to wait for the maximum period.

The problem is a little different. Usually, the employer can provide a 2-NDFL certificate not immediately after the NG. And a little later. It's the same with a broker. When ordering a certificate, the standard waiting period is several weeks. And also not right away. And usually after a month and a half from the beginning of the year.

As you can see, there is nothing complicated. Having gone through such a cycle once, you do not understand why you need to pay extra money for filling out the 3-NDFL declaration.

You can also speed up the entire process of preparing, filling out and filing a tax return. If you use the site itself. On which it is possible to do all the above procedures without leaving home. Until the filing of a declaration without a personal visit to the inspection. But about this in.

Individual investment account (IIA) is a special type of account that gives the account holder certain tax incentives... The account is opened and maintained by a broker (or manager) on the basis of an agreement for brokerage service(or contract trust management securities). Such an account can only be opened individual being tax resident RF. And only one account. At the same time, it is necessary to conclude an agreement on maintaining IIS for at least 3 years - this is the minimum period for investing funds in IMS in order to receive an investment tax deduction. You can get a tax deduction for IIS in one of two ways of your choice: (1) You can receive a tax deduction annually in the amount deposited into the account Money(but not more than the limit), or (2) in the event that you received profit from operations on the IMS, you may not pay tax on income from this profit. This deduction is covered by article 219.1 "Investment tax deductions" of the Tax Code.

How to calculate deduction and tax refund

The amount of the deduction reduces the so-called taxable base, that is, the amount from which you are withheld tax. You can receive from the state in the form of refunded taxes not the amount of the deduction, but 13% of the amount of the deduction, that is, what was paid in the form of taxes. At the same time, you will not be able to receive more than you paid taxes. For example, you have deposited 100 rubles on the IIS. 13% of 100 rubles is 13 rubles. You can get 13 rubles only if you paid 13 rubles in taxes per year. If you paid less taxes, you can only return what you paid. Also, when calculating, you need to take into account the deduction limit, statutory... If the deduction limit is 400,000 rubles per year, your deduction for the year cannot be more, and the tax to be refunded for the year cannot be more than 13% of the deduction limit, that is, 52,000 rubles. Only taxes paid at the rate of 13% (excluding dividend tax) can be refunded.

How to open IIS?

To open an individual investment account, you need to find a licensed brokerage company central bank... Now we are cooperating with the investment company ZERICH, which has a high reliability rating AA + and all the necessary licenses to conduct transactions in the stock and foreign exchange market... To open an investment account, you do not need to collect documents, you can do it online without leaving your home. You need to go to page link investment company , choose the most suitable strategy and type of deduction. After which the staff will contact you brokerage company, will tell you step by step what steps you need to perform to open an account, and even give recommendations on trading instruments. The main thing to remember is that you can only open one IIS, and to choose management company necessary seriously.

The maximum amount of deduction for IIS and conditions

This deduction can be received every year, an unlimited number of times. But maximum size deduction for contributions (method 1) is 400,000 rubles per year. There are no restrictions on profit deduction (method 2): for any amount income of personal income tax not withheld. In each of the ways, if you close the IIS earlier than 3 years after the conclusion of the account management agreement, all tax amounts transferred to you will need to be returned to the budget.

Deduction of contributions (first method)

In order to receive a tax deduction on contributions to the IIS, it is necessary that you have only one contract for maintaining IIS. Required condition to obtain such a deduction - the presence of income (for example, wages) in the year for which it is planned to receive the tax deduction. Income from which tax was withheld and transferred to the budget at a rate of 13%, except for dividends. At the end of the year for which you want to receive a deduction, the tax office must submit a 3-NDFL declaration, an application for a tax refund, a 2-NDFL certificate and documents confirming the right to deduction, that is, documents confirming the fact that funds were credited to the IIA ...

Profit deduction (second method)

You can get a tax deduction on income at the end of the contract for maintaining IIS, but not earlier than 3 years after the conclusion of such an agreement. It is necessary to provide the tax agent (broker) with a certificate from the tax office stating that you did not use the right to receive tax deduction for contributions to the IIS during the entire period of the contract for maintaining IIS, and did not have other similar contracts. After that, your funds will be paid to you, and income tax will not be withheld. It doesn't matter if you have any other income taxed at a rate of 13%. If you close the IIS earlier than 3 years after its opening, personal income tax will be withheld from the profit from operations on the account.

Choosing between two ways

You can get a deduction either for the contribution or for the profit. You need to choose one of two. There are, among others, such selection strategies:

Comparison of the two ways

Examples of

Method 1. Alexandra's salary in 2015 was 100 thousand rubles per month. Every month she received 87 thousand rubles (87%), the remaining 13 thousand rubles (13%) were kept by the employer and transferred to the budget in the form of personal income tax. Alexandra opened an Individual Investment Account in 2015, entered into an account management agreement for a period of 3 years and deposited 400 thousand rubles into the account during the year. In 2016, having applied to the tax office, Alexandra received a deduction for 2015 in the amount of 400 thousand rubles. The tax to be refunded was 52 thousand rubles. In 2016, Alexandra contributed 200 thousand rubles to the same IIS. In 2016 wage Alexandra was the same as in 2015. In 2017, Alexandra received a deduction for 2016 in the amount of 200 thousand rubles, and the tax to be returned was 26 thousand rubles.

Method 2. Svetlana opened an Individual Investment Account in 2015, entered into an account management agreement for a period of 3 years and deposited 500 thousand rubles for the entire period of the agreement. Svetlana did not receive a deduction for contributions to the IIS (method 1). In 2018, after 3 years had passed, Svetlana decided to close the account. She received 600 thousand rubles. Her profit was 100 thousand rubles. She has the right not to pay income tax (receiving a deduction) from these 100 thousand rubles.

Documents for obtaining a deduction for contributions

Such documents must be submitted to the inspectorate to receive a deduction for contributions (first method):

How to get a tax deduction

On the Tax website you will find everything you need to get a deduction. Now there is no need to contact consultants. You can do everything quickly and reliably:

1 Fill out a return and return application on the Tax website. With us, it will be quick and easy to fill out the declaration and application correctly.

2 Attach accompanying documents to the declaration. Documents confirming your right to deduction.

3 Submit documents online or take them to the inspection and get money. You will only have to submit the prepared documents online through the Tax Service or take them to the inspection.

To proceed to filling tax return 3-NDFL on our website, please click the Next button below.

If you do not have an individual investment account yet, click the Open IIS button. You will be redirected to the ZERICH broker's website where you can do this.