from time to time in our life there are times when we need a 3-PIT declaration.How to fill it, they know not all taxpayers.And the fear of something mess discourages pursue the case.However, all is not so bad.The main thing - be careful when filling out and not be nervous.In this article we will try to elaborate when necessary declaration of 3-PIT how to fill it, and how to simplify the process.
When should a declaration
main income of our citizens - a salary.With her will be taxed 13%.Lists in FTS his employer.Therefore, ordinary people do complete and submit anywhere is not necessary.But there are some cases where the 3-PIT is needed:
- sale of property (car, apartment, land, and so on. N.), Who was in possession of less than three years.
- Receiving prizes and gifts from people who are not close relatives.
- earning income from business, lawyer, notary, etc.activities.
- Profit on civil contracts (eg, renting housing).
- receive tax deductions.
In what form can be filled out and submitted 3-PIT
Currently, there are several options for filling in the document.This can be done by hand on special forms.They can be purchased at the Federal Tax Service, or printed out.You can choose to "fill" on a computer and then printed.In addition, there are specialized software that helps to fill.In this case, you must make the source data, the program will perform all the calculations myself, and you have on hand will be finished 3-PIT declaration.How to fill - a matter of taste and skill.You can apply in person visit to the tax authority at the place of residence (registration), by mail or electronically by TCS (over the Internet).But it is necessary to take into account that each case is different, and any method may be acceptable.For example, via telecommunication links can not send supporting documents to the declaration of a property deduction.
General rules for filling
- When filling used ink blue or black.
- If the declaration is output to the printer, there may be only one-sided printing.
- There should be no corrections and deletions.
- When bonding and printing bar codes and return all the data should not be distorted or lost.
- For each indicator, set aside his field with a certain number of cells.
- All monetary amounts are in rubles and kopecks, except for the amounts of income in foreign currency to their conversion to the ruble equivalent.
- amount of tax indicated in rubles, kopecks are rounded (to 0.5 rubles. - Downwards, and 50 cents more - more).
- All fields should begin to fill with the leftmost cell.One sign - one cell.
- If the value OKATO (OKTMO) is less than 11 digits to the right of free cells are put zeros.
- On each page in the space provided is put VAT and the name and initials of the taxpayer.
- Each page is placed at the bottom of the date and signature of the individual in the appropriate fields.
Required page
3-PIT contains a title page, 6 sections, as well as lists of A, B, C, D (1, 2, 3), D, E, F (1, 2, 3), H and I. At first glance, a lot of them.But in fact, not all of them need them.Number of pages filled depends on each situation.Be sure to fill the title and chapter 6. The rest of the page - on request.Describe cases in which need a particular list, we will not, becauseEach page of the form entitled and makes it clear that it should be given.
Cover Sheet
Consider the order of all of the cover sheet consisting of two pages.Both are required.
1. As has been described above, in the upper part must be put down inn.
2. Next is the number of corrections.If the declaration for the period served for the first time in this field, put a zero.If during the inspection there were some inaccuracies, it is necessary to re-fill the paper.Number of adjustments in this case - the serial number of qualifying the declaration.That is, for example, if changes were made only once, put the number "1" if the two times - respectively stamped deuce, etc.
3. The next field - "Tax period (Code)."3-PIT is always served at the end of the year, so this field will always be the code "34".
4. «tax reporting period."Here it is put the year for which the declaration is served.It should be noted that in the preparation of a 3-income individual income tax is necessary to register no later than 30 April of the following year.For example, if in 2014 you sold the car, then to the end of April 2015 you should be provided with 3-PIT declaration.How to fill in this case the field?There affixed year 2014. If you collect the documents to obtain a tax deduction, you can submit a declaration at any time during the year, not just one, but three previous period.Accordingly, in 2014, you can submit to the FTS 3-PIT in three copies - one for each tax reporting period: 2011, 2012, 2013.
5. «The tax authority" - a four-digit code for the IRS in your area.It can be found in any branch of the information on the stands or through directory services.
6. «Category code of the taxpayer."Basically here is put the number "760", signifying a different individual, declaring their income or claiming tax deduction.But there may be other options:
- 720 - an individual entrepreneur.
- 730 - persons engaged in private practice, includingnotaries.
- 740 - lawyers, who are the founders of a lawyer study.
- 770 - individual entrepreneur, who is the head of the peasant economy.
7. «code OKATO."About him we have said above.Learn it is also quite easy.It is also posted on the information stand in the office of the tax inspectorate.
8. Next are the fields for entering personal information on the taxpayer: name, contact phone number.
9. Then the first page of the cover sheet is divided into two columns.You need only to fill in the left side.If the documents provided by the taxpayer himself, then up the column the digit "1".If it makes a trustee, the following need to write a name and the name of the representative of the authorizing document.
10. Now go to page 2 of the cover sheet.It also made personal information: address, passport series and number, date of issue and issuing authority.Pay attention to the number of codes is:
- Availability nationality - citizens of the Russian Federation put the number "1", a stateless person - "2".
- country code is put "643»
- Document code - "21" becausein most cases it requires a passport.
- «status of the taxpayer" - residents put unit, non-residents - two.
In the age of information technology much easier to use specialized software.Programs currently exists a few, but the most accessible and easy to use is the PP "Declaration 20__".For each year, you need to install a separate version.Officially, it is distributed free via the official website of the Federal Tax Service to citizens is not difficult 3-PIT declaration.How to fill in the "Declaration of 2013," we are now analyze an example.When you open the window, we see "Defining conditions".This is where you need to put down all the values mentioned above.
To make the personal data of the taxpayer, you must press "information on the declarant."Note that this window has two tabs: passport data and information on the place of residence.Their icons are located on stage "name."Fill out the need both.
This cover sheet is considered full.Then you can move on to the main sections.Consider all cases of completing the declaration in one article is impossible, so focus on the most common.
sale property
inscribed personal data, go to the button "Revenues in the Russian Federation."Here we see three tabs: "13", "9", "35".We are interested in first, becauseincome from the sale of the property will have to pay 13%.It should reflect the 3-PIT declaration.How to complete the sale of the car?To do this, open the tab "13" in the upper field you need to click on the plus sign.Opens "the source of payment."In the "Name of the source of payment" and you can write: "The sale of the car."The rest of the field left free.The system will warn of an empty code OKTMO.In this case, it can be omitted.Further down in the bottom field and click on the plus sign is already there.Open the window "Information on the income received."First you need to choose the income code.For sale is a machine "1520".Continue to make the amount of the sale.And pay attention to the item "deduction code."It is needed in order to reduce the amount of tax.So, if the car was owned by less than three years, you can reduce the tax base to 250,000 rubles or the value when buying a car.The corresponding amount should be entered in the "amount of credit (expense)", of course, it should not exceed the income from the sale.Next you need to calculate the tax base and the tax itself and to make the data in the section totals.So filled with 3-PIT declaration.How to complete the sale of the apartment?Actually, exactly the same.Only income code is "1510" or "1511", depending on whether you belong completely flat or only a portion thereof.And deductions, of course, will be different.It should be noted that this section should make all income received during the year, in addition to the salary, if the purpose of the declaration is not to obtain social or property deductions.
Social deduction
Often we are faced with the fact that you need to return the tax paid in the case of education, pension insurance or treatment.In this case, the declaration will also need a 3-PIT.How to fill in for 2013 for treatment or training?Here we need the help of 2-PIT received at work.It is necessary to fill in the data on income.The principle is the same as that described above.But all the codes and the amount is taken from the certificate.Income prescribed in the program for each month separately.If the employer has applied the standard deduction, you need to put the appropriate checkbox.Then turn on the button "Deductions".We offer standard deductions tab.The data entered here as from reference 2-PIT.Now we need a tab social deductions to get the 3-PIT declaration.How to fill in for 2013 for dental treatment, for example?It is enough to enter the total amount in the "Treatment" or "expensive treatment" - depending on which category provide you with services.Similarly, to make a declaration in the case of training for a fee.
Buying a home
When buying a home is also useful 3-PIT declaration.How to fill in the property deduction for 2013, now have a look.Everything related to the cover sheet, income, standard deductions, remains unchanged.But now need more additional tab - "property deduction."These data are made available documents: a contract of sale, certificate of registration, the credit agreement.When information about the acquisition of the property will be filled, you must click on the "Go to enter the amount."If this kind of declaration shall be submitted not the first time, you may need a few years old.They can be found either at the tax inspector, or from a previous 3-PIT.
that you will get after filling
When all the data entered into the program, press the "Save" button and select the storage location.You can then preview that obtained by applying the appropriate button.And then - to print.At any time you can correct the data if found error.The program itself will count the amount of tax payable or refundable, and fill in the final sections.Printing plates would display only those that are needed.You will only need to sign, date and submit the documents to the tax authority.
Afterword In conclusion would like to advise not to be afraid of such a document as a declaration of a 3-PIT.How to fill in for 2013, we have considered an example.Other periods are not much different.In any case, handle this software is quite simple, the main thing - to pay attention to this case.Then your documents will be filled in correctly.
