Sample filling 3 personal income tax for deduction of training costs.
An example of filling out a declaration of 3 personal income tax for 2015 in order to obtain a social tax deduction for the costs of training a taxpayer.
Sample filling 3 personal income tax.
When filling out a tax return on personal income tax (form 3-NDFL) for 2015, we recommend using the Declaration 2015 program, which can be downloaded for free on the website of the Federal Tax Service of Russia.
The Declaration 2015 program is also posted on the website of the Main Research Computing Center (GNIVC) of the Federal Tax Service of Russia (www.gnivc.ru) in the Declarations section of the Software section.
Initial data:
Livanova Natalya Mikhailovna (TIN 772455555555) in 2015 received income from Park in Izmailovo LLC in the amount of 171,000 rubles. Personal income tax is withheld by the employer at a rate of 13 percent and is fully transferred to the budget.
In 2015 N.M. Livanova incurred expenses for her part-time studies at the university in the total amount of 150,000 rubles.
In order to obtain a social tax deduction for the costs of his studies, provided for in subparagraph 2 of paragraph 1 of Article 219 of the Code, N.M. Livanova must attach the following documents to the tax return for 2015:
1. documents confirming income received from a tax agent:
2. documents required to receive a social tax deduction for the costs of their studies:
A copy of N.M. Livanova with an educational institution on the provision of educational services to her - 2 pages;
A copy of the license issued to an educational institution and confirming its status as an educational institution - 1 page;
Copies of receipts for payment of N.M. Livanova funds for training - 2 pages.
When filling out the title page of the tax return, which consists of one page, reflect the general information about the taxpayer.
On the title page (see Figure 2) of the tax declaration in the field "Adjustment number" the number 0 is put down, since the tax declaration of N.M. Livanova is presented for the first time in terms of income for 2015.
The "TIN" item indicates the identification number of the taxpayer - an individual, which is indicated in the document confirming the tax registration of this individual with the tax authority of the Russian Federation. If the taxpayer does not have a TIN, this requisite is not filled in. In our example, we write down the INN of N.M. Livanova. 7724555555. The "INN" field is also filled in on all subsequent sheets of the declaration.
In the paragraph "Tax period (code)" the number 34 has already been entered - this is the code of the tax period (2015), then the reporting tax period is indicated - 2015.
In the field "Submitted to the tax authority (code)", the four-digit number of the tax authority in which the taxpayer is registered is entered. In our example, 7724, where 77 is the region code (Moscow), 24 is the number of the tax authority (coincides with the first four digits of the INN of N.M. Livanova).
The country code field contains the numeric code of the country of which the person is a citizen. The country code is indicated in accordance with the All-Russian classifier of the countries of the world OK (MK (ISO 3166) 004-97) 025-2001 (or the OKSM classifier). If a person does not have citizenship in the "Country Code" field, the code of the country that issued the document proving his identity is indicated. For example, code 643 is the code of Russia, code 804 is the code of Ukraine. If an individual does not have citizenship, the code 999 is indicated.
The field "Taxpayer category code" is filled in on the basis of the Reference book given in Appendix No. 1 to the Procedure for filling out the tax declaration form for personal income tax (hereinafter referred to as the Procedure). N.M. Livanova indicates in the declaration the taxpayer code - 760 - “another individual declaring income in accordance with Articles 227.1 and 228 of the Code, as well as for the purpose of obtaining tax deductions in accordance with Articles 218-221 of the Code or for another purpose”.
The surname, name and patronymic of an individual - taxpayer, without abbreviations, in accordance with an identity document are indicated in the paragraphs "Surname", "Name", "Patronymic". For foreign individuals, the use of letters of the Latin alphabet is allowed when writing.
The patronymic may be absent if it is not indicated in the taxpayer's identity document.
The item "Date of birth" indicates the date of birth (day, month, year) by sequentially recording the data in Arabic numerals, for example, 01/01/1977, where 01 is the date, 01 is the month, 1977 is the year of birth.
The "Place of birth" field is filled in in accordance with the identity document. In our example, Moscow.
The fields under the heading "Information about the identity document" are filled in on the basis of the relevant document. In this case, the "Document type code" is selected from the document code reference book, which is Appendix No. 2 to the procedure for filling in 3-NDFL. The passport of a citizen of the Russian Federation has a code 21 in it.
The item "Taxpayer Status" indicates the status of an individual - a taxpayer. In this case, the number 1 is put down by tax residents of the Russian Federation (that is, individuals actually staying in the territory of the Russian Federation for at least 183 calendar days within 12 consecutive months). Individuals who are not tax non-residents of the Russian Federation, in the "Taxpayer status" field, put the number 2.
The fields under the heading "Place of residence of the taxpayer" indicate the full address of the permanent place of residence of the taxpayer on the basis of an identity document or other document confirming the address of the place of residence.
The elements of the address are: "Postal code", "Region code", "District", "City", "Settlement", "Street", "House", "Building", "Apartment". If you do not know your zip code, here you can read how to find out the zip code by address.
"Region codes" is the code of the constituent entity of the Russian Federation, on the territory of which an individual has a place of residence. The region code is selected from the reference book "Region codes" (Appendix No. 3 to the Procedure) (coincides with the first two digits of the INN of NM Livanova).
The following is the taxpayer's contact telephone number with the city code. In addition to information about the taxpayer, the title page indicates the total number of completed declaration pages and the number of supporting documents (copies) attached to it. In this case, the taxpayer or his representative has the right to draw up a register of such documents and attach it to the declaration. In our example, supporting documents are attached on 4 sheets (certificate 2-personal income tax, a copy of a certificate for an apartment, a copy of a receipt, a copy of an apartment transfer and acceptance certificate).
At the bottom of each completed page of the declaration, the taxpayer or his representative puts his signature and the date of signing.
If the declaration is signed by a legal or authorized representative of the taxpayer, then in this case a copy of the document confirming the authority of this person should be attached to it.
Sheet A is filled out on the basis of the Certificate in the form 2-NDFL for 2015, received by N.M. Livanova. from his place of work - from Park v Izmailovo LLC (see Figure 2).
When specifying in Sheet A of the 3-NDFL declaration of information on income received from Park v Izmailovo LLC (is a tax agent), it is necessary to reflect the details of the tax agent (name, TIN / KPP), and also fill in the OKTMO code field, the value of which must correspond to the indicator of the "OKTMO Code" field in clause 1.3 of the Help in the form 2-NDFL (an example of this certificate is shown in Figure 1).
In line 020 - the code of the type of income, you must specify the code from the reference book - the codes of the types of income, which is given in Appendix No. 3 to the procedure for filling out 3-NDFL. Since the employer is for N.M. Livanova tax agent, i.e. he transfers the income tax for it, as evidenced by the 2-NDFL certificate (an example of this certificate is shown in Figure 1), then we put the code of the types of income - 06 - “Income received on the basis of an employment (civil) contract, the tax from which withheld by a tax agent. "
The total amount of income and the amount of taxable income should be transferred from p. 5.1 and 5.2 References in the form 2-NDFL. The amounts of calculated and withheld tax are transferred from p. 5.3 and 5.4.
The total amount of income received from Park v Izmailovo LLC is 171,000 rubles, the amount of taxable income is 171,000 rubles. The tax amount was 22,230 rubles. (RUB 171,000 x 13%), the tax withheld is also RUB 22,230.
The resulting data on Sheet A will then go to Section 2.
Training costs are indicated on sheet E1 (see Figure 4). It should be borne in mind that paragraph 2 of Article 219 of the Code establishes a limit on the amount of expenses that can be included in the social tax deduction in the amount of 120,000 rubles.
That is, having paid 150,000 rubles for his studies at the university, N.M. Livanova has the right to claim a social tax deduction of no more than 120,000 rubles. Therefore, on sheet E1 in line 3.1 (indicator 130) N.M. Livanova indicates the full amount of training expenses, which she can confirm, but line 3.5 (indicator 170) includes only the maximum amount of 120,000 rubles, and not the large amount that was actually spent on training.
If the amount of expenses spent on training were below the limit value, for example, 50,000 rubles, then it would have to be indicated on sheet E1: 50,000 rubles in line 3.1 and in line 3.5.
Please note that the limit of 120,000 rubles applies to the entire set of social tax deductions listed in the third section of sheet E1. So if in 2015, in addition to the training from the present, the example of N.M. Livanova spent some more money on treatment, then the total amount of the deduction on the declaration would not change and would amount to the same 120,000 rubles.
At the same time, the costs of expensive treatment, education of children, etc., on the contrary, increase the amount of the deduction. Such expenses (within their limits) for calculating the social deduction are indicated in the second section of sheet E1 and are added to the limit value from the third section.
Now let's move on to completing section 2, where we calculate the tax base and the total amount of tax payable (surcharge) to the budget (refund from the budget) on income taxed at a rate of 13% (see Figure 5). Here N.M. Livanova points out:
On line 010 - the total amount of income in the amount of 171,000 rubles;
Line 030 - the total amount of taxable income, 171,000 rubles.
The value of the indicator in clause 4 "The amount of expenses and tax deductions that reduce the tax base" (line 040) is transferred from clause 3 of sheet E1 - 120,000 rubles.
In this case, the indicator of line 030 section. 1 is greater than the exponent of line 040.
Accordingly, in line 060 "Tax base" the resulting difference in the amount of 51,000 rubles is recorded.
Line 070 is calculated by multiplying line 050 (51,000 rubles) by 13%, we get 6,630 rubles.
The value from the indicator 100 on Sheet A (22,230 rubles) is transferred to line 080.
To calculate the value on line 140 (the amount of tax to be returned from the budget), it is necessary to subtract the value of line 070 (6 630 rubles) from line 080 (22,230 rubles). We get the amount of tax to be returned from the budget in the amount of 15 600 rubles.
The registration of the tax declaration is completed by filling in section 1 "Information on the amounts of tax payable (surcharge) to the budget / refund from the budget".
N.M. Livanova reflects in section 1 the amount of tax to be refunded from the budget, according to the budget classification code and the OKTMO code (see Figure 6).
In the "OKTMO Code" item, the code of the administrative-territorial entity in the territory of which the tax is paid (surcharged) is indicated. The meaning of the OKTMO code is contained in the "All-Russian Classifier of the Territories of Municipal Formations (OKTMO)". Information about the OKTMO code can be obtained from the tax authority at the place of tax registration. In our example, N.M. Livanova submits a declaration at her place of residence, and she lives in the Sokolniki district of Moscow, the OKTMO code of which is 45315000. How to find out the OKTMO code at the address can be found here.
Line 020 of this section indicates the BCC for personal income tax 182 1 01 02030 01 1000 110 (how to find out the BCC tax for 3-NDFL), on line 060 - the amount of tax to be returned from the budget, 22 230 rubles.
