Documents provided with the 3rd personal income tax declaration. Tax consultation
This instruction has been compiled for those who have decided to save their personal time and apply for their social (treatment, education) or property deduction (for the purchase of an apartment, room or house) via the Internet.
For these purposes, the tax office has created a personal account in which you can submit your declaration online, confirming the data specified in it with scanned copies of the necessary documents. Where and how to do this correctly? Read about this and much more below.
Step-by-step instructions for sending a declaration and application for a refund
1 step
First of all, you need to go to the website of your personal account of the tax service: https://lkfl.nalog.ru/lkfl/login
- You must contact any Federal Tax Service. You must have your passport and your TIN with you (a copy or original is possible). If you apply to the tax office at your place of registration, it is enough to have only your passport with you.
- If you have an account on the Gosulugi service: https://esia.gosuslugi.ru/, which is confirmed in an authorized center, then you can use it to log in (Button No. 3 in the picture). However, if you confirmed your account through Russian mail (that is, you sent your login and password by mail), then this may not be enough, since your account may not be complete. In order to get full access, you just need to contact the center where you can do a second “identity confirmation”; you can find one using the link on the official website: https://esia.gosuslugi.ru/public/ra. To do this, you will need the original SNILS and passport. After “identity confirmation” you will be able to log into your personal account using your account.
Step 2
Having entered your personal account, the first thing you need to do to be able to file a tax deduction through your personal account is to obtain a certificate for the electronic signature verification key. With this key you will sign a set of documents that you will attach to.
To do this, in the upper right corner click on: Your profile.
Step 3
Step 4
On the key creation page, you choose one of three methods; their differences can be seen by clicking on the question marks next to the corresponding option:
- The electronic signature key is stored in a secure system of the Federal Tax Service of Russia (recommended);
- The electronic signature is stored on your workstation;
- Registering an existing qualified signature
Step 5
Step 6
We check the completed data (certificate details). If everything is specified correctly, then create a password in accordance with the requirements and click send a request.
Step 7
Within 10-15 minutes the signature will be generated.
Try refreshing the page after some time. As a result, you should see a green checkmark and the following text: Electronic signature certificate has been successfully issued. This attribute confirms that the signature has been generated and can be used for work. In some situations, it takes 24 hours to create a signature; if this time has passed and you are still in the process of creating it, then you need to contact support ().
Step 8
Next we go to the section: Life situations.
Step 9
Select a section: Submit a 3-NDFL declaration.
Step 10
Now we are on the page for filling out and submitting the 3-NDFL tax return. Next we are given 2 options:
— fill out a new declaration online (button No. 1).
— send the completed declaration (button No. 2).
Since in our case the file was prepared in the 2017 declaration program in xml format, we select: send the declaration completed in the program. Also on this page you can go to the page where you can download the declaration program (button No. 3). 
Step 11
We choose the year we need. Next, click select file, on the computer we go to the section where we have saved the declaration file in XML format previously prepared in the program (the name begins NO_NDFL_***). Next click open And OK.
Step 12
Now our declaration has been uploaded to the website and the personal account has identified it.
Step 13
Our declaration has all been uploaded, now we need to add the necessary supporting documents. There is a separate list of documents for each deduction (list for each type at the link, or). In this case, we are processing a deduction for an apartment, so you will need to upload the relevant documents. For each document we need to click the button: attach b document.
Step 14
- The total volume of attached documents should not exceed 20 megabytes,
- The size of one document should not be more than 10 megabytes (if you need to reduce the size of a document, say pdf, then you can use this service https://smallpdf.com/ru/compress-pdf or any other).
- Allowed formats: .jpg, .tiff, .png, .pdf
- For each document you need to write a description, from the category: TIN, Training Agreement, Apartment Purchase and Sale Agreement, etc. After attaching the file and adding a description, click: save.
Step 15
After we have added all the documents. At the bottom of the country we enter the password for our signature, which we formed together with the signature on (look). Enter the password and press the button: confirm and send.
Step 16
When you go to the 2 messages tab, you can see the entire history of your document flow, including the last message sent - the 3 personal income tax declaration. You can click on it. 
Once you go into it, you can see:
- Status: immediately after sending it becomes: Created => Accepted => Registered => Under consideration;
- The tax authority that carried out the registration;
- Registration date and time
- Attachments in the sent package.
- Processing history.
- Number and date of registration of the declaration (usually all this data appears within 15 minutes, but it can take 24 hours).
If your registration process is not progressing, I recommend calling the tax office. Provided that 3 working days have passed since the date of dispatch.
Step 17
If you want to control what is happening with your declaration, in what form it has reached the Internal Revenue Service, then you need to go to the section: Submit a 3-NDFL declaration(we look). Below you see the section: my declarations, in which you can see all the declarations you have submitted. You can click on the declaration number and see its details.
By clicking on the number you can see:
- Unique registration number of your declaration;
- The date of its registration;
- And also add additional documents (in case you forgot something, or the tax office called you and asked you to add it).
An example of a successfully completed desk audit
How do you know that the verification has been passed and you can count on a deduction? In the message section on the day the audit is completed, you will receive a message from the tax authority: Information on the progress of the desk tax audit on declaration No. *******.
By clicking on the check we need, we are taken to a menu where detailed information on the check is indicated:
- Registration number of your declaration
- Desk inspection status
The amount of tax to be refunded from the budget (Confirmed by the tax authority) - this amount must correspond to the one indicated in your declaration. In cases where this amount does not correspond to that declared in the 3-NDFL, before sending an application with details, I recommend contacting your tax office at your place of registration.
This is how we sent our declaration without going to the tax office and without wasting time in line.
Also in your personal account you can send an application with the details according to which the tax office will transfer the funds due to you.
Submitting an application with details for a tax refund along with the declaration.
On June 1, 2019, an update to your personal account was released, which allows you to immediately submit an application with details through your personal account. This option allows you not to wait 3 months before the end of the desk audit to submit it.
This opportunity is provided during step 16. The declaration has been sent, now you can click on the tab: apply or Submit an application for a refund of overpaid tax.
The submitted application can be viewed through the message section (by clicking on the envelope in the upper right corner).
Submitting an application with details for a tax refund through the “dispose of overpayment” form
This method was mainly used in the first version of the cabinet, but remains relevant today. Firstly, for those who submitted declarations before June 1, 2019 and were not able to immediately submit an application with details. Secondly, you may have accidentally missed a new opportunity and you only have one method left to apply, more on that later.
After your desk review is completed, you can: create a return request. To do this you need to go to the section: My taxes=> in the “Overpayment” section, click the button: Dispose of.
Go to section: Life situations =>Dispose of overpayment.
Since we cannot dispose of the “overpayment” without disposing of the debt for other types of tax, we will start forming an application from this section, then continue filling out our document, you must click: “Confirm”. ( Attention! This “overpayment” for transport or any other type of tax is in no way related to your deduction, and if you have a debt for car tax, it will not be covered from the amount of your deduction
).
Fill out the application. Your task is to fill out the section: Return funds to your bank account. Pay attention to the amount.
To fill out you will need:
- BIC Bank;
- Full name of the bank;
- Your account number (This is not a card number, but a payment card or savings book number).
After filling in the details and checking the amount, click: Confirm.
In this section you can view the documents you have just generated. To view you need to click the button: Save as PDF. In this particular case, we have several applications, since there is an application for offset of transport tax and 2 applications for an income tax refund (our deduction was divided into 2 amounts, since in the declaration we previously generated we had 2 sources of OKTMO where we paid personal income tax).
After you have viewed the document, you need to enter the password of your key certificate, which we generated in (see step 5-7)) and click send.
After submitting your application, a notification window will appear: “Application has been sent.” There will be a link to the section: Messages, where all the information about your applications will be. ( Attention! Applications are processed within 30 days from the date of registration).
This section contains all your messages; below you can see what your statements look like in the tax office’s electronic document flow. By clicking on any application, you can see its status.
In this case the status should be: Sent. You can also view the sent document again. In this message the status will change (then it will become: Registered, and after transferring funds: Fulfilled) 
All. Your declaration and application are ready and sent. In accordance with Article 78 of the Tax Code, from the moment you submit your application, within 10 working days, the tax office makes a decision on your application after its registration. After making a decision, you will see your application in the list (information on refund decisions), and within 30 working days from the date of the decision, funds will be received according to your details.→
Package of documents for submitting the 3-NDFL declaration
What package of documents must be submitted along with the 3-NDFL tax return?
To receive a tax deduction, you need not only to submit a 3-NDFL declaration, but also to collect a set of documents. The list of these documents differs depending on the deduction you want to receive. We have described in detail what documents are required in different cases.
What documents are needed when returning tax for the purchase of an apartment (or other housing)?
If you receive a property deduction, then you need to confirm your income, your right to receive the deduction, and the fact that you paid for the apartment. It is important to remember that you can get a tax refund for the purchase of an apartment when you already have the right to a refund of this tax. When purchasing an apartment in a new building, such a right arises upon receipt of a housing acceptance certificate. If the apartment was purchased on the secondary market, then the date the right to deduction arose is indicated in the extract from the Unified State Register.
What documents are needed when returning tax for treatment?
When receiving this deduction, you will also need to confirm your income. As a rule, such confirmation is a 2-NDFL certificate. You can get it at work in the accounting department.
.
What documents are needed when returning tuition taxes?
If you plan to receive a deduction for training, then here, in addition to standard documents, you will need a copy of the license of the educational institution. However, if the license details are included in your agreement with the educational institution, then you do not need to bring a copy of the license.
What documents are needed when returning tax for insurance and pension contributions?
Such social deductions as insurance and pension contributions have their own set of documents and rules for receiving this deduction.
What documents are needed when returning tax for charity?
If you made a donation, then in this case you can return part of the taxes to yourself.
What documents are needed for the standard child deduction?
In order to apply for a standard child deduction, there are rules and you need to collect a package of documents.
What documents are needed when returning tax on the sale of housing?
When selling real estate and paying taxes, you can receive a tax deduction for the sale of housing.
To fill out 3-NDFL tax returns, the following documents are required:
1. Passport (birth certificate for minors);
2. INN (you only need to know the number).
When purchasing a home (apartment, room, residential building):
1. Certificate of registration of ownership of real estate;
2. Contract of purchase and sale of housing;
3. Transfer and acceptance certificate;
4. Documents confirming payment (payments, receipts, receipts);
5. Certificate of income from the place of work Form 2-NDFL.
If housing was purchased on credit (mortgage), the following is additionally required:
7. Loan agreement (mortgage agreement);
8. Certificate from the bank about interest paid;
9. Payment documents for interest payments.
During housing construction:
1. Agreement for the construction of housing (agreement of equity participation in construction, investment, etc.);
2. Payment document (checks, receipts, receipts, payment orders);
3. Documents confirming expenses (checks, sales receipts, acts, contracts, invoices, etc.);
4. Certificate of registration of ownership of the housing property (if available, if the housing is registered);
5. Certificate of acceptance and transfer of a residential building (if available);
6. Certificate of income from the place of work Form 2-NDFL.
When selling an apartment, room, residential building:
1. Contract for the sale of housing;
2. Receipt for receipt of money, bank statement (if available);
3. Documents for the purchase of housing (if the housing has been owned for less than 3 years and the sale price is more than 1,000,000 rubles);
When paying for training costs:
1. Agreement with an educational institution;
2. Documents confirming payment for training (checks, receipts, etc.);
3. Child’s birth certificate (if the parents pay for the tuition);
4. A copy of the educational institution’s license;
5. Certificate of income from place of work Form 2-NDFL
When paying treatment costs and purchasing medications:
1. Agreement with a medical institution;
2. Documents confirming payment for treatment;
3.
Certificate of payment for services to be submitted to the tax authorities (approved by order of the Ministry of Health of Russia and the Ministry of Taxes of Russia dated July 25, 2001 No. 289/BG-3-04/256);
4. Certificate of income from the place of work Form 2-NDFL.
When paying for medications:
1. Prescription from the attending physician, form N 107/u;
2. Receipts (cheques) for payment;
3. Certificate of income from place of work Form 2-NDFL;
When selling a car and other property:
1. Documents for the sale of a car (Certificate-invoice, contract, etc.);
2. Documents for the purchase of a car (if the car has been owned for less than 3 years and the sales price is more than 250,000 rubles);
3. Certificate of income from the place of work Form 2-NDFL.
When selling securities:
1. Documents for the sale of securities (agreements, payment documents)
2. Documents for the purchase of securities (agreements, payment documents)
4. Certificate of income from a tax agent (broker, trustee Form 2-NDFL
5. Documents for payment of additional expenses (commissions, exchange fees, depositories, registrars, etc.)
When paying for voluntary health insurance costs
1. Voluntary medical insurance agreement
2. Insurance policy
3. Cash receipts and receipts for payment of insurance premium (contribution) form No. A-7
When paying expenses for voluntary pension insurance
1. Voluntary pension insurance agreement
2. Documents confirming payment of fees
Cost of services from January 1, 2018
|
Service |
Cost, rub.) |
Preparation of tax returns 3-NDFL |
|
|
For free |
|
1800 |
|
700 |
|
For free |
|
700 |
|
1 500 |
|
1 500 |
|
6 000 |
|
2 500 |
|
1 500 |
|
Each additional source of income and tax deduction |
400 |
|
Copy of tax return |
For free |
|
Sending documents by mail |
1000 |
|
Consultation when drawing up a declaration |
For free |
|
Checking tax debts (for 1 payment) |
500 |
|
VIP Consultation with a tax expert |
6 000 |
|
Documents for filing the 3-NDFL declaration are submitted to the tax authority simultaneously with the income report itself. Documents are required to submit a 3-NDFL declaration with the right to a property, social or professional deduction, and if the report is submitted only for the purpose of declaring income, then the accompanying papers do not need to be attached. The list of such documents depends on the purpose of submitting the report. Let's look at it in more detail. What documents must be attached to 3-NDFL to declare income?Documents for the 3-NDFL declaration, when it comes only to a report on income received, are submitted voluntarily. The obligation to attach additional papers to such a declaration is not specified in the Tax Code of the Russian Federation. However, you can confirm your income by sending along with the report 2-NDFL certificates, contracts for the sale of real estate or vehicles, as well as other documents indicating receipt of income. If the taxpayer decides to document his income, it is recommended to draw up a list of documents when filing the 3-NDFL declaration in order to record the fact of the transfer of additional papers. List of documents submitted with 3-NDFL when preparing a report with the right to property deductionThe list of documents when filing a 3-NDFL declaration is not established by the Tax Code. But the letter of the Federal Tax Service of the Russian Federation dated November 22, 2012 No. ED-4-3/19630@ recommended a unified procedure for tax authorities to request documents confirming the right to deductions. According to this letter, to confirm the right to a property deduction, you must attach to the declaration:
The documents required to submit the 3-NDFL declaration with the right to deduction are submitted simultaneously with the report. How to fill out the 3-NDFL declaration for property deduction, read. What documents are needed to fill out 3-NDFL with social deduction (list to the tax office)To confirm your right to a social deduction, you may need the following documents:
See also:
IMPORTANT!Documents for tax return 3-NDFLwith training expenses, they must include a copy of a license or other document confirming the institution’s right to conduct training. In the absence of a license, such a document may be the charter, which confirms the status of the educational institution. This explanation was given in the letter of the Ministry of Finance of the Russian Federation dated December 30, 2011 No. 03-04-05/9-1133. Register of documents that are attached to 3-NDFL for the cover letterIn order to avoid disputes with the tax office in case of loss of any papers, the documents for filing the 3-NDFL declaration should be described in the covering letter. This can be done in any order, indicating the basis for filing the declaration, the period for which the report is being submitted, the name of the tax authority and the data of the applicant himself. Read about professional deductions not described in the article and what documents required to be shown to the tax authorities when filing a 3-NDFL return. The attached documents must correspond to the purpose of filing the declaration. During a desk audit, tax officials may request additional information and supporting documents. IMPORTANT! When paying in cash, it is best to have a receipt for the PKO, a cash register receipt or a strict reporting form as a document confirming payment. If the payment is confirmed by a recipient's certificate of full payment or if there are other forms of payment confirmation, there may be problems with confirming expenses. Even the court may not accept them (for example, the appeal ruling of the Moscow City Court dated July 22, 2014 in case No. 33-29286). ResultsSupporting documents for 3-NDFL depend on the purpose for which the report is submitted. It is advisable to attach a list of documents for filing the 3-NDFL declaration to the report in case some papers are lost during the desk audit of the declaration. The documentation required for the declaration in Form 3-NDFL is submitted to the tax service along with the report. The list of papers depends on the purpose for which the report is submitted and is established at the legislative level. Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant: APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week. It's fast and FOR FREE! Documentation is required to confirm the data shown on the declaration. The tax office must check that the package of papers is complete. Otherwise, the documents may not be accepted. Submitting a declaration
To submit a declaration, the applicant must first print the form and carefully fill it out in black or colored ink. changes every year. Therefore, it is better to download the form from the official website of the territorial division of the tax service. The applicant must apply to submit a declaration to the tax service at the place of residence or place of stay.
Before submitting the declaration, the applicant must carefully check the paper for any accidental errors. However, in any case, a desk audit will also be carried out by a tax inspector. It will determine whether any income has been hidden from taxation. If the fact of concealment is revealed, then the unscrupulous citizen may be held accountable in accordance with Russian legislation. Who submits the information?Both the taxpayer himself and his representative, acting on the basis of a power of attorney drawn up by a notary, can submit information. In the first case, the citizen must personally visit the tax office. The government employee will check the basic papers and stamp their acceptance if everything is in order. If the documents are submitted by a representative of the applicant, the procedure follows exactly the same procedure. The declaration can also be submitted by mail or using the online service. This method of filing also has its advantages:
When submitting documents through State Services, the declaration form is filled out electronically. The system independently checks it for possible errors. The legislative frameworkThe procedure and rules for filing reports for taxpayers who are individuals in 2019 are regulated by the Tax Code of the Russian Federation. It also states that declaration can be made mandatory or on a voluntary basis. Documents for 3-NDFLThe list of papers depends on the specific case of filing a declaration. To avoid possible disputes with the tax office regarding the loss of documentation, it is worth providing the entire list of papers in the covering letter. The form of such a letter is free. It is worth knowing that during the verification of documents, tax officials have the right to request additional papers in a particular case. For property deductionTo receive a property deduction, a citizen must prepare and attach the following documents to the declaration:
If necessary, additional documents may be attached to the declaration. For studying
When buying an apartmentThe list of documentation required to submit a declaration when purchasing an apartment is identical to what is necessary to certify the right to receive a property deduction:
When selling a homeWhat documents are needed for 3-NDFL when selling a home:
When selling a carYou will also need to prepare a 3-NDFL declaration. The following documents must be attached to it:
Deadlinesestablished at the legislative level:
It is necessary to adhere to the established deadlines for providing 3-NDFL. If they are violated, then in accordance with the Tax Code of the Russian Federation, a fine may be imposed on the citizen. Its amount is 5% of the tax that had to be paid for each month of delay. Popular Latest articles |
