The procedure for filling out income tax reports (3-NDFL) to receive a tax deduction for training

The declaration submitted to the tax authority to obtain a tax deduction (hereinafter referred to as n / a) for training expenses must be drawn up on the form 3-NDFL and completed in accordance with the established procedure. The declaration form must be of the year for which the reimbursement of expenses is planned. In other words, if n / a is declared for 2014, then the form must also be relevant for this period.

Methods for filling out reports

Manual filling;
On a computer (without the use of special programs);
With the help of programs developed by GNIVTs FTS.
Order a service on our website (form at the bottom of the article or a pop-up form in the lower right corner of the screen).

Filling in the declaration by hand

Filling out the document should be carried out in accordance with the established procedure, which defines the basic conditions for filling out the declaration by hand. The legislator refers to them:

Entering information into the document in capital block letters;
Each letter should have a separate cell (including punctuation marks);
Information is entered from right to left, numeric indicators are aligned to the right;
Empty cells are marked with a straight line;
The finished document should not contain any corrections, blots, putties, grouting and errors. All information must be correct and up-to-date. Errors in the document are grounds for refusal to accept it;
If the document is printed on a computer, it is not allowed to print on both sides, as well as staple the sheets of the document and damage the barcode located at the top of the document.

In case of any questions, a citizen can apply for an explanation to the tax authority, which will be obliged to advise the person and, if necessary, help him fill out the declaration.

Filling out reports using a computer (without using special programs)

In order to fill out the declaration on a computer, you must first install on the PC such programs as Acrobat Reader (if the declaration is in * pdf format) and Microsoft Excel (if the declaration is in * xlc format). The 3-NDFL declaration in * pdf format can be downloaded from the website of the Federal Tax Service of the Russian Federation. A more adapted and easy-to-fill form in * xlc format can be downloaded from our website.

The legislator does not impose such strict requirements for electronic filling as for manual filling and is limited only by an indication that the information must be entered in capital block letters using the Courier New font in size 16-18.

Filling out a document using special programs

The easiest way is to enter information into reporting using special software developed by the financial department.

The programs are located on the website of the Federal Tax Service of the Russian Federation and the State Research Center of the Federal Tax Service and are available for download absolutely free of charge. In total, there are three ways to fill out reports using these programs:

Taxpayer personal account (LCN);
Declaration program;
The program "Taxpayer LE".

Recommendation: The most adapted for use by individuals is the "Declaration" program, which can be downloaded from the website of the financial department. Filling in reports in the LCN is possible only after a personal appeal to the tax authority to register a user account. To send a document via electronic communication channels, you must have an EDS (digital signature).

The procedure for filling out the declaration when applying n / a for training

Initial data

Malinin V.V. in 2015 he paid for advanced training courses, having spent 75 thousand rubles on it.

During this period, Malinin worked at the Stankolit plant as a turner with a salary of 45,700 rubles. per month. At the end of the year, his income amounted to 548,400 rubles, of which 71,292 rubles. went to pay income tax.

When drawing up the reports necessary to obtain n / a, he will have to fill out the following sheets: Title, Sections 1 and 2, Sheets A and E1.

String (note number)	Explanation
	Reflected individual number n / a according to the issued certificate of registration in n / a.
	"0" - when submitting the primary declaration (in our case); "1, etc." - if a corrective declaration is submitted (if errors were found in the previous one and the tax inspector demanded to make corrections to the n / a) declaration.
	The value "34" is indicated, since the declaration is an annual one. For other cases (when reporting is submitted, for example, an individual entrepreneur), a different period is indicated in this cell. When applying n / a, the value "34" is always indicated.
	The year is entered in which the expenses for training were made, and, accordingly, for which the deduction is claimed.
	Indicate the n / a code registered in which the applicant is n / a. You can find out this code by the first 4 numbers of the TIN or by contacting the website of the Federal Tax Service of the Russian Federation.
	Since n / a is declared in the Russian Federation, the value "643" is indicated.
	For individuals who claim n / a code always - 760
	The blocks "Information about n / a" and "Information about the identity document" are filled in strictly in accordance with the passport, including the place of birth.
	For individuals declaring n / a, the value is always indicated - 1.

String (note number)	Explanation
	The address of the MF is indicated in accordance with the passport (place of registration).
	The phone number must be specified exactly the contact number by which the tax inspector will be able to contact the applicant n / a in case there are any questions.
	The total number of sheets for this type of deduction, as a rule, does not exceed - 5. A larger number can be only if the n / a has a large number of sources of income and to indicate them requires filling in several sheets A. In the second field (on the right) it is necessary indicate the total number of sheets of documents attached to the declaration to confirm the right to n / a. The declaration is not counted in the total number of sheets.
	If the citizen himself submits n / a, then only the value - 1 is indicated, and the rest of the fields are stripped off. If the representative of the taxpayer, then the value is set - 2, below the full name of the representative and information about the power of attorney are entered.

Since in our case, the deduction is claimed for tuition costs, sections 1 and 2 of this sheet are not filled out.

String (note number)	Explanation
	We indicate the amount of expenses spent on training (but not more than the established limit).
	If only the training deduction is claimed, then these lines are not filled.
	The total amount of expenses for training, treatment and payment of insurance premiums. Since in our case there were only expenses for training, we reflect the amount equal to clause 3.1.
	If in the year for which he / she is applied, the applicant already receives deductions at the place of work, it is necessary to indicate their amount.
	The total amount of all deductions for this sheet is reflected. In our case, this is only n / a for training.

If you need qualified assistance in preparing all the necessary documents and filling out the 3-NDFL form for tax deduction, then our specialists are ready to do it for you.