Social tax deduction. Standard tax deduction for a child: filling out sheet E1 Filling out sheet e of the tax return 3 personal income tax

In this article, we will analyze a sample of filling out the 3-NDFL declaration (Sheet E) in the Declaration Program. It is filled in if you have children, that is, you need to issue a standard tax deduction for a child.

In this video, we will talk in detail about how to add information about the presence of children to the 3-NDFL Declaration.

Namely: setting conditions, information about the declarant and. Therefore, if you have questions about how all this data is filled in, where to get what information from, you can find answers by clicking on the links.

Let's move on to the child deduction and look at two situations where you need to use the standard child tax deduction.

This must always be remembered! But in this article we are talking about those cases where the state provides tax benefits for children. And if there is such an opportunity, then why not take advantage of it?

This must be done in 2 cases.

1. The employer has accrued the child deductions due to you, and they are reflected in the 2-NDFL certificate. And in order to now correctly fill out the 3-NDFL Declaration, it is necessary to transfer all this data to a new document.
2. There is also another situation. If, for example, you have children, and at the enterprise where you work, you have not been accrued the standard tax deduction that is due for each parent. In this case, you can fill out the Declaration 3-NDFL, indicate all the necessary data and return the money due to you (over-withheld income tax).

Children's deductions at work

We enter income

Consider the first case when the 2-NDFL certificate indicates deductions for the child, that is, the employer has provided you with the standard benefit that is due. These figures can be found in the 2-NDFL certificate in section 4, where standard, social, investment and property tax deductions are indicated.

In this example, two child deductions are displayed with codes 114 and 115. These are benefits for the first and second child.

Now let's move on to the program "Declaration".

In the section “Income received in the Russian Federation”, we enter the name of our enterprise and be sure to check the box that the calculation of standard deductions will need to be carried out according to this source.

After that, we enter all our monthly income. This is very important if child deductions are accrued.

Then we indicate the total amounts by source of payments. We also enter them from the 2-NDFL certificate.

If the employer provides standard child deductions, then the total amount of income and the taxable amount will not be equal. That is, the numbers will be different.

In this case, the program will calculate the first digit on its own. It will add up all the income that was during all 12 months of the year. The taxable amount of income is entered manually from the 2-NDFL certificate. Accordingly, we also indicate the amount of tax calculated and withheld.

Tab Deductions

After that, go to the Withdrawals tab.

Here at the top we see several sub-tabs where you can enter data in case of providing standard, social, property and investment deductions. Now we will talk about the first tab - Standard.

We put a tick that we need to provide standard deductions.

In our situation, we had two children. Therefore, we indicate that last year the number of children did not change and amounted to 2 people. That's all.

Now let's see the result, whether everything is right with us. Standard tax deductions for a child are displayed on sheet E1. We can compare the data with the 2-NDFL certificate.

The only difference will be that here all the standard deductions for all children are simply summed up. In the 2-NDFL certificate, we have a separate figure for each child. In the 3-NDFL certificate, we see the sum of these two figures.

By law, the maximum amount of annual income at which child deductions are accrued is 350,000 rubles.

In the certificate, we see that our total annual income does not exceed this figure. In our example, it is 262,734.71 rubles. Therefore, the standard deduction for children will be provided throughout the year, all 12 months.

The employer does not provide deductions for children

Now we will consider another situation. In the event that they forgot to provide you with a standard deduction at work, but you still have children. In this case, in the 2-NDFL certificate, in the 4th section, no numbers are written.

How to act in such a situation?

Fill in the Income section

In the section Income received in the Russian Federation, we do everything the same as if benefits were provided at work.

We enter the data of our company. We check the box that we have children, and we want to get the calculation of standard deductions.

In our example, they are now equal in the certificate, since the employer did not take into account the benefits due to us. And we also enter the amount of tax calculated and withheld.

Adding Children's Deductions

Go to the Withdrawals tab. We put a tick on the provision of a standard deduction and indicate the number of children that we have. Let's say we have 1 child.

We put one and see what we get in the final form 3-NDFL. We pass to sheet E1. Here we have a figure of 7000 rubles. Here you have to either trust the program, or calculate it yourself. 🙂

Compare with the data from our 2-personal income tax certificate. It turns out that in 5 months our income did not exceed the maximum possible threshold of 350,000 rubles. And only in the 6th month it became more than this figure.

It is during these 5 months that we can receive a tax benefit for our child - 1,400 rubles a month. Thus, we get 7000 rubles. = 5 * 1400 rubles. It is this information that we have displayed in the 3-NDFL Declaration on sheet E1.

Let's see how else we can manipulate our children. If, for example, we had two children, then in this case 1,400 rubles are due for each (2,800 rubles for two per month). As a result, we still have the same 5 months for which our income did not exceed the maximum threshold of 350,000 rubles. But at the same time, the benefit for this period is provided for 1400 rubles. for every child.

As a result, we will receive a benefit of 14,000 rubles for two children. If the purpose of our declaration is to return exactly the standard deduction, then, in this case, we will be able to receive 13% of this amount at the end of the year. And this figure is displayed in the 3NDFL declaration in section 1, it will amount to 1820 rubles.

Changing the number of children

I draw your attention to the fact that only two children can be indicated in the 1st line, since it is for the first two children that a tax benefit of 1,400 rubles is provided monthly.

For the 3rd and subsequent child, a tax deduction of 3,000 rubles is provided, so all other children, starting from the third, are entered separately.

If you have, for example, 4 children, then in this case, you indicate the number in the first line: 2. And we write 2 more in the 2nd line.

If, for example, you have three children, but the first two are no longer deductible, that is, they have already grown up (they are over 18 years old and they are not studying), in this case, uncheck the box for the first two children.

And for the 3rd child, we indicate that we have one - the third child. In this case, the program will calculate everything correctly.

When does the child allowance apply?

There is also a situation when, for example, you have a baby. In this case, the standard deduction for him is provided precisely from the month when he was born. Then we will need to indicate in which month this joyful event occurred.

For example, he was born in September. In this case, we indicate the appearance of our child, starting from this period. And, accordingly, every month until the end of the year we put “1”.

Let's see the result.

In this situation, we do not receive a tax benefit. It is equal to 0 due to the fact that within 5 months we received the maximum amount of 350,000 rubles. This threshold has since been exceeded. Accordingly, there is no standard deduction for a child.

If in our example the baby would be born in March,

then it would be possible to receive a benefit for it for three months: March, April and May, that is, for those months until our income “fits” within the specified limit of 350 thousand rubles.

As a result, we get a standard deduction for a newborn baby for 3 months 4200 rubles. = 3 * 1400 rubles, since in the first two months of the year we did not have a child yet. Therefore, no exemption was granted to him.

In the same way, you can manipulate different switches on the “Standard deductions” tab, if there is, for example, . This provides a special tax benefit. In this case, the corresponding checkbox is put and the number of such children is selected.

In the event that you are the only parent of this child or the other parent does not receive a tax credit at work, then you can choose a special option.

In this case, you will receive a standard deduction for each child at double the amount.

Combination of standard and other deductions

In the event that you have the right to other tax deductions, for example, social for education or treatment, property, then in this case, they are added to the same declaration. But information about this is indicated on other tabs. We will talk about each of them separately. In this case, the amount of personal income tax to be returned will be much larger.

And it will be added together with the standard deduction for the child.

Therefore, remember that if the employer has not provided standard deductions, that is, they are not displayed in the 2-NDFL certificate, and you know for sure that you have minor children, then use this benefit yourself by filling out the 3-NDFL declaration.

Help filling out

If you have any questions, write them in the comments under this video, or better ask in our section.

If you need personal advice or assistance in filling out a 3-personal income tax declaration, then feel free to visit our website “Tax is Easy!”. We work quickly and with pleasure!

Good luck with your declaration! We love tax refunds.

The form on this page was used in 2018 when filling out the declaration for 2017. If you need to prepare a declaration for the last year in the current year, then you should use the new form 3-NDFL.

XII. The procedure for filling out Sheet E1 "Calculation of standard and social tax deductions" of the Declaration form

12.1. Sheet E1 is filled in by individuals - tax residents of the Russian Federation.

12.2. Sheet E1 calculates the amounts of standard and social tax deductions that can be provided to the taxpayer in accordance with Articles 218, 219 of the Code.

Sheet E1 is filled out on the basis of income certificates in the form 2-NDFL received from tax agents and other documents available to the taxpayer.

12.3. In paragraph 1 of Sheet E1, the taxpayer calculates the amounts of standard tax deductions established by Article 218 of the Code:

subparagraph 1.1 indicates the amounts of the standard tax deduction under subparagraph 1 of paragraph 1 of Article 218 of the Code, which are calculated by multiplying 3,000 rubles by the number of months in which the taxpayer had the right to receive this standard tax deduction;

subparagraph 1.2 indicates the amounts of the standard tax deduction under subparagraph 2 of paragraph 1 of Article 218 of the Code, which are calculated by multiplying 500 rubles by the number of months in which the taxpayer had the right to receive this standard tax deduction;

subparagraph 1.3 indicates the amount of the standard tax deduction for a child to a parent (parent's spouse), adoptive parent, foster parent (adoptive parent's spouse), guardian, custodian;

subparagraph 1.4 indicates the amount of the standard tax deduction for a child to a single parent (adoptive parent), adoptive parent, guardian, trustee, as well as one of the parents (adoptive parents), if the other parent refuses to receive it;

(As amended by the Orders of the Federal Tax Service of Russia dated November 25, 2015 N ММВ-7-11/ [email protected], dated 25.10.2017 N ММВ-7-11/ [email protected])

subparagraph 1.5 indicates the amount of the standard tax deduction for the parent (parent's spouse), adoptive parent, foster parent (adoptive parent's spouse), guardian, trustee for disabled children under the age of 18, for full-time students, graduate students, residents, interns, students under the age of 24 who are invalids of group I or II;

subparagraph 1.6 indicates the amount of the standard tax deduction for a single parent (adoptive parent), adoptive parent, guardian, trustee, as well as one of the parents (adoptive parents) if the other parent refuses to receive a tax deduction, for disabled children under the age of 18, for full-time students, graduate students, residents, interns, students under the age of 24 who are disabled people of group I or II.

(As amended by the Orders of the Federal Tax Service of Russia dated November 25, 2015 N ММВ-7-11/ [email protected], dated 10.10.2016 N ММВ-7-11/ [email protected], dated 25.10.2017 N ММВ-7-11/ [email protected])

12.4. The total amount of standard tax deductions is indicated in subparagraph 1.7 of Sheet E1 and is calculated as the sum of the values ​​of the indicators indicated in subparagraphs 1.1, 1.2, 1.3, 1.4, 1.5, 1.6 of Sheet E1.

(Clause 12.4 as amended by the Order of the Federal Tax Service of Russia dated October 25, 2017 N ММВ-7-11/ [email protected])

12.5. In paragraph 2 of Sheet E1 of the Declaration, the taxpayer calculates the amounts of social tax deductions established by Article 219 of the Code (with the exception of social tax deductions, in respect of which the restrictions established by paragraph 2 of Article 219 of the Code are applied).

Subparagraph 2.1 shall indicate the amounts of the social tax deduction in accordance with subparagraph 1 of paragraph 1 of Article 219 of the Code. The value of this indicator should not exceed 25 percent of the amount of income received by the taxpayer in the tax period and subject to taxation at a rate of 13 percent, that is, no more than 25 percent of the total income under line code 030 of Section 2 of the Declaration.

Subparagraph 2.2 shall indicate the amounts of the social tax deduction provided in accordance with subparagraph 2 of paragraph 1 of Article 219 of the Code, in the amount paid by the taxpayer in the tax period for teaching children full-time education in educational institutions. The value of this indicator should not exceed 50,000 rubles for each child for both parents, guardian, trustee.

Sub-clause 2.3 indicates the amounts of the social tax deduction provided in accordance with paragraph four of sub-clause 3 of clause 1 of Article 219 of the Code for expensive types of treatment in medical institutions of the Russian Federation in the amount of actually incurred expenses.

In subparagraph 2.4, the final value for paragraph 2 of Sheet E1 is determined by summing up the values ​​of the indicators reflected in subparagraphs 2.1, 2.2 and 2.3.

12.6. Paragraph 3 of Sheet E1 calculates the amounts of social tax deductions established by Article 219 of the Code, in respect of which the restrictions established by paragraph 2 of Article 219 of the Code are applied.

Sub-clause 3.1 indicates the amounts of the social tax deduction provided in accordance with sub-clause 2 of clause 1 of Article 219 of the Code, in the amount paid by the taxpayer in the tax period for his education, for the education of his brother (sister) under the age of 24 years in full-time education in educational institutions. institutions.

Sub-clause 3.2 shall indicate the amounts of the social tax deduction provided in accordance with paragraph one of sub-clause 3 of clause 1 of Article 219 of the Code, in the amount paid by the taxpayer in the tax period for paying for treatment and purchasing medicines, except for the cost of expensive treatment.

Sub-clause 3.3 shall indicate the amounts of the social tax deduction provided in accordance with paragraph two of sub-clause 3 of clause 1 of Article 219 of the Code, in the amount of insurance premiums paid by the taxpayer in the tax period under voluntary personal insurance contracts, as well as under voluntary insurance contracts of the spouse, parents and (or) their children (wards) under the age of 18 years.

Sub-clause 3.4 indicates the amounts of the social tax deduction provided in accordance with sub-clauses 4 and 5 of clause 1 of Article 219 of the Code.

(as amended by the Order of the Federal Tax Service of Russia dated November 25, 2015 N ММВ-7-11/ [email protected])

To calculate the value of the indicator of subparagraph 3.4, the corresponding values ​​​​of the indicators of lines 010 - 100 of Sheet E2 are filled in.

(As amended by the Orders of the Federal Tax Service of Russia dated November 25, 2015 N ММВ-7-11/ [email protected], dated 25.10.2017 N ММВ-7-11/ [email protected])

Sub-clause 3.5 indicates the amounts of the social tax deduction provided in accordance with sub-clause 6 of clause 1 of Article 219 of the Code, in the amount paid in the tax period by the taxpayer for an independent assessment of his qualifications for compliance with qualification requirements in organizations engaged in such activities in accordance with the law Russian Federation.

(the paragraph was introduced by Order of the Federal Tax Service of Russia dated October 25, 2017 N ММВ-7-11/ [email protected])

Subparagraph 3.6 indicates the total amount of social tax deductions under paragraph 3 of Sheet E1. The value of the indicator is calculated as the sum of the values ​​of the indicators specified in subparagraphs 3.1, 3.2, 3.3, 3.4, 3.5 of Sheet E1 (this sum of values ​​should not exceed 120,000 rubles).

Subparagraph 3.6.1 indicates the total amount of social tax deductions provided in the tax period by tax agents.

(the paragraph was introduced by Order of the Federal Tax Service of Russia dated November 25, 2015 N ММВ-7-11/ [email protected]; in red. Order of the Federal Tax Service of Russia of October 25, 2017 N MMV-7-11 / [email protected])

The total amount of social tax deductions is indicated in subparagraph 3.7 of Sheet E1 and is determined by subtracting the value of subparagraph 3.6.1 from the sum of the values ​​of the indicators of subparagraphs 2.4 and 3.6 of Sheet E1.

(As amended by the Orders of the Federal Tax Service of Russia dated November 25, 2015 N ММВ-7-11/ [email protected], dated 25.10.2017 N ММВ-7-11/ [email protected])

12.7. Clause 4 of Sheet E1 calculates the total amount of standard and social tax deductions declared in the Declaration and determined by summing up the values ​​of subparagraphs 1.7 and 3.7 of Sheet E1.

(As amended by the Order of the Federal Tax Service of Russia dated October 25, 2017 N ММВ-7-11/ [email protected])

It is given in Appendix N 2 to the Order of the Federal Tax Service of Russia dated December 24, 2014 N MMV-7-11 / [email protected](As amended by the Orders of the Federal Tax Service of Russia dated November 25, 2015 N ММВ-7-11/ [email protected], dated 10.10.2016 N ММВ-7-11/ [email protected], dated 25.10.2017 N ММВ-7-11/ [email protected]).

The text of the document is given in accordance with the Order of the Federal Tax Service of Russia dated October 25, 2017 N MMV-7-11 / [email protected] The changes come into force starting from the submission of the personal income tax return for the tax period of 2017, but not earlier than two months after its publication (published on the Official Internet Portal of Legal Information http://www.pravo.gov. ru - 12/18/2017). Find out where to download the declaration form 3-NDFL 2017 and where to find the text of the Order of the Federal Tax Service of Russia dated 10/25/2017 N MMV-7-11 / [email protected]"About making changes ...", you can on our website.

Taxes are obligatory payments not only for legal entities, but also for individuals. The procedure for taxation is established in the Tax Code of the Russian Federation. In particular, Chapter 23 of the Tax Code of the Russian Federation defines the rules for tax assessments on personal income.

The most important elements of the tax are: object of taxation(in this case, income), the tax base and tax rate(the amount of accruals for each type of income).
The list of income (objects of taxation) from which an individual is obliged to pay tax, as well as the list of income exempt from taxation, are given in Articles 208 and 217 of the Tax Code of the Russian Federation, respectively.

Almost all types of income of individuals are subject to a tax rate of 13% (clause 1, article 224 of the Tax Code of the Russian Federation). At the same time, taking into account the provisions of paragraph 3 of Article 210 of the Tax Code of the Russian Federation, the tax base can be reduced by the amount tax deductions provided for by Articles 218 - 221 of the Tax Code of the Russian Federation.

The tax deduction can be taken only on those incomes from which the tax at the rate of 13% was paid.

In this article you will find:

A tax deduction allows you to return the previously paid amount of personal income tax (PIT) or a part of this amount. This is due to the fact that it is more convenient to use the tax deduction at the end of the calendar year, and the employer (being a tax agent) transfers the personal income tax on wages to the budget for the employee on a monthly basis. Thus, an overpayment of personal income tax arises, which is subsequently returned by the tax authorities.

The most common mistake is that "deduction" many people call "live" money that the state returns to the taxpayer. In fact, the deduction is just the amount by which the taxable income of citizens is reduced. That is, you can receive "live" money only 13% of the deduction.

Types of social tax deductions

In accordance with article 219 of the Tax Code of the Russian Federation "Social tax deductions", the taxpayer has the right to reduce the taxable base for the following types of expenses:

1. charity expenses in the form of donations;
2. expenses for training in educational institutions;
3. expenses for medical services provided by medical organizations, as well as expenses for the purchase of medicines;
4. expenses for insurance premiums under voluntary life insurance contracts, if such contracts are concluded for a period of at least five years;
5. expenses in the amount paid by the taxpayer in the tax period:

   If the taxpayer is entitled to several social deductions, then he can use all the deductions at once.

   • pension contributions under contracts of non-state pension provision with a non-state pension fund,
   • insurance premiums under voluntary pension insurance agreements with insurance organizations.

The maximum amount of social deductions

For the most part, social tax deductions are provided in the amount of actual expenses incurred, but subject to certain restrictions.
All social tax deductions can be divided into two groups depending on the application of restrictions on the amount of expenses not exceeding 120,000 rubles. per year (clause 2, article 219 of the Tax Code of the Russian Federation).

First group These are deductions for which there is a limit in the amount 120 thousand rubles per year, but other social expenses from the same group, if any, should fit into the same limit.
This group includes:

• expenses related to paying for one's own education or the education of a sibling (sister);
• expenses for treatment and purchase of medicines, with the exception of expensive treatment;
• expenses for pension and insurance contributions under non-state pension provision agreements;
• expenses for insurance premiums under voluntary personal insurance contracts.

If there are several types of social expenses from this group in one tax period, an individual independently chooses which types of expenses and in what amounts are taken into account.
The main thing is that the total amount of expenses does not exceed the maximum amount of the social tax deduction - 120 thousand rubles.

Second group These are expenses for which there is no limit in 120 thousand rubles. The tax deduction for the expenses of this group can be equal to the entire amount of actual expenses, regardless of the size of other social deductions.
This group includes:

• charity expenses, which are taken into account in the amount of actually incurred expenses, but not more than 25 percent of the amount of taxable income;
• expenses associated with paying for the education of their own or wards children; the amount of the deduction is limited to a limit of 50,000 rubles per year for each child in the total amount for both parents, guardian(s) or custodian(s);
• expenses for expensive treatment, which are accepted in full, without any restrictions (Decree of the Government of the Russian Federation of March 19, 2001 N 201 approved the "List of expensive types of treatment in medical institutions of the Russian Federation, the amount of expenses actually incurred by taxpayers for which are taken into account when determining the amount social tax deduction").

An example of filling out a declaration

"Sheet E1. Calculation of standard and social tax deductions"(formed in the program Declaration 2014).
Input data(all fictitious) are given in rubles:

1. the amount of donations is 30,000.00 (in this example, this is less than 25% of the salary for a given year) - line 090;
2. tuition fee for one child 60,000.00 (in the program, when printing a declaration, this amount is automatically corrected for the allowable amount, i.e. 50,000.00) - line 100;
3. the amount of expenses for expensive treatment of a child 123,000.00 (taken into account without any restrictions) - line 120;
4. payment for your education - 100,000.00 - line 130;
5. payment for your own treatment and treatment of your spouse (for example, resort and sanatorium treatment) - 73,900.00 - line 140.

Lines 120, 170, 180 and 190 are filled in automatically by the program.
Thus, the amount of social deductions declared according to the declaration is RUB 323,000.00. If this year an individual has taxable income that exceeds this amount of expenses, the amount of tax to be refunded from the budget will be: 320,000.00 * 13% = 41,990.00 rubles.

The procedure for obtaining a social tax deduction when submitting a declaration to the tax authority at the end of the year

First step. First you need to contact the organization in which you work or worked for a certificate of the amount of taxes accrued and withheld for the corresponding year in the form 2-NDFL.
Most often, this certificate is issued by the accounting department, but each organization has its own procedure for issuing these certificates.

It doesn't matter if you are employed or not, if you owe personal income tax at a rate of 13%, then you are entitled to a tax deduction in the same year.

If the total amount of social expenses incurred is greater than the amount of wages (including tax at a rate of 13%) indicated in the 2-NDFL certificate (line 5.2. Tax base), then if there are additional jobs, you must take a certificate from there, or provide documents , confirming the receipt in the same year of another type of income taxed at a rate of 13% (for example, this is the sale of a car).

There is a common misconception: non-working citizens (pensioners, children, students, etc.) allegedly do not have the right to apply a social, property deduction. This is not entirely true! Yes, from pensions, allowances, scholarships, etc. Personal income tax is not withheld, which means that it is impossible to apply a tax deduction, because. there is nothing to return. But, if, in addition to a pension or scholarship, there was other income (for example, selling a car, renting an apartment), from which personal income tax is paid at a rate of 13%, then you are entitled to a social, property deduction in the year when this income was received . And, of course, you can not return the amount greater than the tax paid.

Second step. It is necessary to prepare originals and photocopies of documents confirming the actual expenses and the right to receive a social deduction. The list of supporting documents is different for different social deductions.

Third step. It is necessary to fill out a tax return in the form of 3-NDFL and submit it with copies of the necessary documents to the tax authority at the end of the year when the expenses were incurred.

You can use the social deduction within 3 years following the year in which the expenses were made (clause 7, article 78 of the Tax Code of the Russian Federation).
This means that now - in 2015 - you can receive a social tax deduction for expenses incurred in 2012, 2013, 2014. (The year when the expenses were made is determined by the date in the payment document, for example, in a check).

In accordance with Art. 210 Tax Code of the Russian Federation "remainder" of the social deduction(the difference between the amount of tax deductions in this tax period and the amount of income taxed at a rate of 13%) and the "unused" deduction for the next tax period are not carried over. This restriction does not apply to non-working pensioners.

I would like to mention the site of the tax. There - in the section

Changes in 2017

In 2017, the 3-NDFL form was updated (Order of the Federal Tax Service of Russia dated December 24, 2014 No. MMV-7-11 / [email protected] taking into account the changes introduced by the orders of the Federal Tax Service of Russia dated November 25, 2015 No. ММВ-7-11/ [email protected] and dated 10.10.2016 No. ММВ-7-11/ [email protected]), the tax service will not accept the old declaration when reporting for 2016. The new form 3-NDFL can be downloaded here: Form 3-NDFL in .pdf format (482 KB; Adobe Acrobat program) and Form 3-NDFL in .xls format (474 ​​KB; Microsoft Excel program)

The changes that have been made to the declaration are in the Instructions from the Federal Tax Service (.doc (WORD) file).

The changes are minor, the instructions in the pictures on the Site remain relevant.

You only need to fill in the Title, P.1, P.2, Sheet A, Sheet E1, Sheet E2.

New form for 2017 (for reporting for 2016, 2017, 2018). Declaration 3-NDFL.XLS (all sheets)

The maximum amount for personal income tax refund for the education of the first child is 6,500 rubles and the same is 6,500 rubles for the education of the second child. Those. the maximum amount of deduction for education per year is no more than 50,000 rubles. for the first and 50,000 for the second child. At the same time, if you pay for tuition for several years in advance, then you can make a deduction only for the year of payment, you cannot transfer it to the next years.

The total amount to be refunded for your own treatment and the purchase of medicines (not a special list) should not exceed 15,600 rubles. Those. the maximum deduction amount is 120,000 rubles.

The tuition deduction can only be received for the previous three years. At the same time, a deduction can be received for any type of education (full-time, part-time, evening).

Documentation

To receive funds from the budget, it is enough to submit an agreement with a medical institution and a certificate of payment for treatment costs. Such a certificate issued by physicians will replace primary payment documents.

If you are going to receive a deduction for the expenses for the treatment of a spouse or child, then also attach documents confirming the relationship.

How to fill?

TIN: you need to enter only on the main page, on the rest it will be automatically affixed.

Country code: Code 643 - Russia.

Document type code: Code 21 - passport.

Tax period (code): 34 (year).

Sample filling declaration 3-NDFL Title

Initial data

The employee worked for Romashki LLC throughout 2015 and received 6,000 per month. He also received a standard tax deduction of 400 rubles for 6 months.

The employee spent 20,000 rubles on the education of the child

You only need to fill in the Title, P.1, P.2, Sheet A, Sheet E1, Sheet E2.

New form since 2016 (approved in December 2015). 3-NDFL.XLS sample filling for social tax deduction. . Correct the data in the form with your .

Step-by-step instruction:

STEP 1 Fill out the Title Sheet (Tax Declaration for Personal Income Tax (Form 3-NDFL)).

Everything is simple here: we indicate the number of the correction (during the first submission, we put the number "0", when submitting after the correction - "1", after the second correction - "2", etc.)

We indicate the tax period (code) - if the declaration is submitted for a year, then indicate the number 34.

Tax period - the year for which the declaration is submitted.

Country code - 643 (Russian Federation).

Specify your data.

Document type code - 21 (passport).

Sample filling declaration 3-NDFL Title.

STEP 2 Fill in P1 (Section 1. Information on the amount of tax payable (additional payment) to the budget/refundable from the budget).

Sample filling declaration 3-NDFL R.1

BCC 1821 01 02021 01 1000 110. Individual income tax on income taxable at the tax rate established by paragraph 1 of Article 224 of the Tax Code of the Russian Federation, with the exception of income received by individuals registered as individual entrepreneurs, private notaries and other persons in private practice

CBC for paying UTII (single tax on imputed income)
18 210 502 010 021 000 000	single tax on imputed income for 2015, 2016
18 210 502 010 022 100 000	penalties for 2016
18 210 502 010 022 000 000	penalties for 2016
18 210 502 010 023 000 000	fines for 2015, 2016
BCC for payment of the simplified tax system (simplified taxation system)
18 210 501 011 011 000 000	tax from the object of taxation - income (6%) for 2015, 2016
18 210 501 011 012 100 000
18 210 501 011 012 000 000	penalties - tax from the object of taxation income (6%) for 2016
18 210 501 011 013 000 000	fine - tax from the object of taxation income (6%) for 2015, 2016
18 210 501 021 011 000 000	tax from the object of taxation - income minus expenses for 2015, 2016
18 210 501 021 012 100 000
18 210 501 021 012 000 000	penalties from the object of taxation - income minus expenses for 2016
18 210 501 021 013 000 000	fines from the object of taxation - income minus expenses for 2015, 2016
18 210 501 050 011 000 000	minimum tax (1%) for 2015, 2016
18 210 501 050 012 100 000
18 210 501 050 012 000 000	penalties minimum tax (1%) for 2016
18 210 501 050 013 000 000	penalty minimum tax (1%) for 2015, 2016
BCC for the payment of PSN (patent taxation system)
18 210 504 030 021 000 000	Tax levied in connection with the application of the patent system of taxation credited to the budgets of federal cities for 2016
18 210 504 030 022 100 000	penalties for 2016
18 210 504 030 023 000 000	fines for 2016
18 210 504 040 021 000 000	Tax levied in connection with the application of the patent system of taxation credited to the budgets of the city district with intracity division for 2016
18 210 504 040 022 100 000	penalties for 2016
18 210 504 040 023 000 000	fines for 2016
18 210 504 050 021 000 000	Tax levied in connection with the application of the patent system of taxation credited to the budgets of intracity districts for 2016
18 210 504 050 022 100 000	penalties for 2016
18 210 504 050 023 000 000	fines for 2016
BCC for the payment of the Fixed insurance premium
39 210 202 140 061 000 000	fixed contribution to the Pension Fund - the insurance part of the pension 2015, 2016
39 210 202 140 062 000 000	penalties - the insurance part of the pension for 2015, 2016
39 210 202 150 061 000 000	fixed contribution to the Pension Fund - the funded part of the pension for 2013 (for 2015, 2016 the contribution is transferred in one payment according to the CCC of the insurance part)
39 210 202 150 062 000 000	penalties - the funded part of the pension for 2013 (for 2015, 2016, penalties are transferred in one payment according to the CCC of the insurance part)
39 210 202 101 081 000 000	fixed contribution to the Health Insurance Fund 2015, 2016
39 210 202 101 082 000 000	penalties to the Health Insurance Fund 2015, 2016
39 210 202 101 083 000 000	fine to the Health Insurance Fund 2015, 2016
CBC for the payment of personal income tax (personal income tax) for individual entrepreneurs
18 210 102 020 011 000 000	NFDL for IP for 2015, 2016
18 210 102 020 012 100 000	penalties for 2016
18 210 102 020 012 000 000	penalties for 2016
18 210 102 020 013 000 000	fines for 2015, 2016
CBC for paying contributions to funds and personal income tax for employees
39 210 202 010 061 000 000	contributions to the pension fund - the insurance part of the pension for 2015, 2016
39 210 202 010 062 000 000	penalties - the insurance part of the pension for 2015, 2016
39 210 202 010 063 000 000	fines - the insurance part of the pension for 2015, 2016
39 210 202 020 061 000 000	contribution to the pension fund - the funded part of the pension for 2013 (for 2015, 2016 the contribution is transferred in one payment according to the CCC of the insurance part)
39 210 202 020 062 000 000	penalties - the funded part of the pension for 2013 (for 2015, 2016, penalties are transferred in one payment according to the CCC of the insurance part)
39 210 202 020 063 000 000	fines - the funded part of the pension for 2013 (for 2015, 2016, fines are transferred in one payment according to the CCC of the insurance part)
39 210 202 101 081 000 000	mandatory health insurance contributions - 2015, 2016
39 210 202 101 082 000 000	penalties for 2015, 2016
39 210 202 101 083 000 000	fines for 2015, 2016
39 310 202 090 071 000 000	social insurance in case of temporary disability and in connection with motherhood for 2015, 2016
39 310 202 090 072 000 000	penalties for 2015, 2016
39 310 202 090 073 000 000	fines for 2015, 2016
39 310 202 050 071 000 000	social insurance against industrial accidents for 2015, 2016
39 310 202 050 072 000 000	penalties for 2015, 2016
39 310 202 050 073 000 000	fines for 2015, 2016
39 311 620 020 070 000 000	fines for violation of the deadline for submitting reports to the FSS or its failure to submit, late registration
18 210 102 010 011 000 000	Personal income tax for employees for 2015, 2016
18 210 102 010 012 100 000	penalties for 2016
18 210 102 010 012 000 000	penalties for 2016
18 210 102 010 013 000 000	fines for 2015, 2016
CBC for paying VAT (value added tax)
18 210 301 000 011 000 000	VAT on goods, works, services sold on the territory of the Russian Federation for 2015, 2016
18 210 301 000 012 100 000	penalties - VAT on goods, works, services sold on the territory of the Russian Federation for 2016
18 210 301 000 012 000 000	penalties - VAT on goods, works, services sold on the territory of the Russian Federation for 2014
18 210 301 000 013 000 000	fines - VAT on goods, works, services sold on the territory of the Russian Federation for 2015, 2016
CBC for payment of ESHN (single agricultural tax)
18 210 503 010 011 000 000	ESHN for 2015, 2016
18 210 503 010 012 100 000	penalties for 2016
18 210 503 010 012 000 000	penalties for 2016
18 210 503 010 013 000 000	fines for 2015, 2016
CBC for paying personal property tax
18 210 601 010 031 000 000	tax on property of individuals on objects located on the territory of intra-city municipalities of the cities of Moscow and St. Petersburg for 2015, 2016
18 210 601 010 032 100 000	penalties for 2016
18 210 601 010 032 000 000	penalties for 2016
18 210 601 010 033 000 000	fines for 2015, 2016
18 210 601 020 041 000 000	tax on property of individuals on objects located on the territory of urban districts for 2015, 2016
18 210 601 020 042 100 000	penalties for 2016
18 210 601 020 042 000 000	penalties for 2016
18 210 601 020 043 000 000	fines for 2015, 2016
18 210 601 030 051 000 000	tax on property of individuals on objects located on the territory of inter-settlement settlements for 2015, 2016
18 210 601 030 052 100 000	penalties for 2016
18 210 601 030 052 000 000	penalties for 2016
18 210 601 030 053 000 000	fines for 2015, 2016
18 210 601 030 101 000 000	tax on property of individuals on objects located within the boundaries of settlements for 2015, 2016
18 210 601 030 102 100 000	penalties for 2016
18 210 601 030 102 000 000	penalties for 2016
18 210 601 030 103 000 000	fines for 2015, 2016
CBC for payment of transport tax for individual entrepreneurs (individuals)
18 210 604 012 021 000 000	transport tax 2015, 2016 for individuals (IP)
18 210 904 020 022 100 000	penalties for 2016
18 210 904 020 022 000 000	penalties for 2016
18 210 904 020 023 000 000	fines for 2015, 2016

STEP 3 Fill in P2 (Section 2. Calculation of the tax base and amount).

Sample of filling out the declaration 3-NDFL R.2

Fill in the details of the employee.

STEP 4 Fill out Sheet A (Income from sources in the Russian Federation).

Sample filling declaration 3-NDFL Sheet A

In lines 10-70 we indicate the organizations and the income that was received. There may be many such organizations.

line 60 indicate the organization from which the income was received

line 70 6000 * 12 = 72 000

line 80 72,000 - 6*400 (standard tax deduction of Sheet G1) = 69,600

line 90 69 600 * 13% = 9048

line 100 equals 90 if income tax has been paid

A sample of filling out the declaration 3-NDFL Sheet A_13

Note: if there are more than three organizations from which you received income (which fit on one page), then we list the organizations that did not fit on the sheet on the second sheet of Form A.

STEP 5 Fill in Sheet E1 (Calculation of standard and social tax deductions).

A sample of filling out the declaration 3-NDFL Sheet E1

STEP 6 Fill in Sheet E2. (Calculation of social tax deductions established by subparagraphs 4 and 5 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation, as well as investment tax deductions established by Article 219.1 of the Tax Code of the Russian Federation).

A sample of filling out the declaration 3-NDFL Sheet E2

New form for 2017 (for reporting for 2016, 2017 and 2018).

Personal income tax using the free program "Declaration"

• How to get a deferment (installment plan) for paying taxes?
• A sample of filling out a tax return 3-NDFL for 2014 - 2017:

• title page
• income from sources in the Russian Federation, taxed at a rate of 13% (sheet A);
• calculation of property tax deduction (sheet D 1)
• calculation of property tax deductions on income from the sale of property (sheet D2);
• calculation of standard tax deductions (sheet E1);
• calculation of social tax deductions (sheet E2);

• How to pay taxes online
• How to get a property deduction when buying a home on credit
• How to get a deduction for improving housing conditions
• When can I get a deduction in the amount of 2,000,000 rubles when buying a room or a share of an apartment.

Sheet e1 of the declaration 3-NDFL - sample filling

The considered Sheet E1 looks like this: The last changes to this form were dated October 10, 2016. At the same time, they affected Sheet E1 of the 3-NDFL declaration for 2016.

Attention

So, in field 030, the income limit, which gives the right to a "children's" deduction, has grown from 2016 to 350,000 rubles (Federal Law of November 23, 2015 No. 317-FZ). See also "3-personal income tax in 2017: what has changed." As you can see, any sample of filling out Sheet E1 of the 3-NDFL declaration always occupies one standard A4 sheet of this form.

In its structure, any example of Sheet E1 of the 3-NDFL declaration includes 4 points:

1. Calculation of standard deductions.
2. Calculation of social deductions for which there is no limit of 120,000 rubles.
3. Calculation of social deductions, for which there is a limit of 120,000 rubles.
4. their total amount.

You will immediately notice when filling out 3-personal income tax that in the sample Sheet E1, almost every line is a separate deduction.

Online journal for an accountant

Important

of the Code, in the amount of additional insurance premiums for the funded part of the labor pension paid in accordance with Federal Law No. 56-FZ of April 30, 2008. To calculate the value of the indicator of line 160, subparagraphs 1.1 and 1.2 and paragraphs 2-4 of Sheet E2 are filled out.

The value of the indicator of paragraph 4 of Sheet E2 is transferred to subparagraph 3.4 of Sheet E1. Subparagraph 3.5 indicates the total amount of social tax deductions under paragraph 3 of Sheet E1.

The value of the indicator is calculated as the sum of the values ​​of the indicators specified in subparagraphs 3.1, 3.2, 3.3, 3.4 of Sheet E1 (this sum of values ​​should not exceed 120,000 rubles). The total amount of social tax deductions is indicated in subparagraph 3.6 of Sheet E1 and is determined by adding the values ​​of the indicators of subparagraphs 2.4 and 3.5 of Sheet E1.

Form 3-NDFL: how to fill out, examples of sheets e1 and d2

That is, if your sum of lines 130 + 140 + 150 + 160 was, for example, 128,000 rubles, according to subsection 3.5, in line 170 of sheet E1, you must still indicate 120,000 rubles. Subsection 3.5.1 - for those who nevertheless decided to reflect in sheet E1 all their deductions for the tax period.
Then, in section 1, these deductions will be reflected as due, and in subsection 3.5.1, line 171 of section 3, they must be indicated as provided by a tax agent (that is, those who paid you income in a year with personal income tax withheld at the source). 4. Subsection 3.6 and section 4 are final. As a rule, the values ​​in them coincide and represent the sum of all social deductions declared for the period.

An example of Sidorova O. Yu.

The procedure for filling out 3-NDFL

If a child was born in March, you can get a benefit for him for three months: March, April and May, that is, 1,400 rubles should be multiplied by three months, since there was no child in the first two months. You can also manipulate this data if the citizen has disabled children (in this case, the checkbox is also checked and the number of children is selected); if a citizen is the only parent of a child or the second parent does not receive a tax benefit at work, this option can also be chosen.

In this case, you can get a standard deduction for a child in double the amount. If a citizen has the right to other tax deductions (social - for education or treatment - property, etc.), in this case they are added to the same declaration, but information about this is indicated on other tabs.

Then the amount of personal income tax to be returned will be much larger and will be added to the standard deduction for the child.

Sheet E1 can be calculated by multiplying the amount of the deduction by the difference between the number of months written in line 030 and the months that have passed from the beginning of the year to the date of birth of the child. In pp. 1.8 Declaration 3-NDFL summarizes all the numbers from the above subparagraphs of Section 1 except 1.3.

In the second paragraph of Sheet E1 of the 3-NDFL declaration, an individual calculates the amount of social deductions. Such deductions are regulated in article 219 of the Tax Code of the Russian Federation. This does not include social deductions, which are subject to restrictions.

They are specified in paragraph 2 of Article 219 of the Tax Code of the Russian Federation. In paragraph 2.1, you need to put down the amount of the deduction, which will correspond to subparagraph 1 of paragraph 1 of Article 219 of the Tax Code. The value of this line should not exceed 25% of the total amount of income that the taxpayer received this year.

How to fill out a declaration 3 personal income tax sheet e1 with a deduction for a child

I or II groups, which are calculated by multiplying the amount of such a deduction, established by subparagraph 4 of paragraph 1 of Article 218 of the Code, by the number of months indicated in line 030 of Sheet E1; subparagraph 1.7 indicates the amount of the standard tax deduction for a single parent (adoptive parent), adoptive parent, guardian, custodian, as well as one of the parents (adoptive parents) if the other parent refuses to receive a tax deduction, for disabled children under the age of 18, for full-time students, graduate students, residents, interns, students under the age of 24 who are disabled people of group I or II, which are calculated by multiplying the amount of such a deduction established by subparagraph 4 of paragraph 1 of Article 218 of the Code by the number of months indicated in line 030 Sheet E1.

According to the procedure provided for by the Tax Code of the Russian Federation, all standard deductions are provided monthly during the tax period (year). All these deductions must be made by tax agents who pay income to an individual entitled to the deduction and withhold personal income tax from this individual at the source.

What deductions are provided as a measure of social support With the help of this category of deductions, several socially significant goals are realized at once:

• Support for those taxpaying citizens who transfer funds to charity, as well as donate funds for the development of such socially significant areas as mass sports, culture, and science.

IMPORTANT! There is a maximum limit of 25% of the donor's income for such deductions.
It is necessary to add information about the presence of children in the 3-NDFL declaration in two cases:

• If there are children, and at the enterprise where the citizen works, the standard tax deduction due to each parent was not accrued. In this case, you can fill out a 3-NDFL declaration, indicate all the necessary data and return the money due;
• The employer has accrued the child's deductions due to the employee, and they are displayed in the 2-NDFL certificate.

  To fill out the 3-NDFL declaration correctly, you must transfer all the data to a new document.

There are two situations that need to be considered. The first case: the 2-NDFL certificate indicates deductions for the child, that is, the employer has provided the due standard benefit.

These numbers can be found in the 2-NDFL certificate in Section 4 - where standard, social, investment and property tax deductions are indicated.

The amount is also calculated for the number of months specified in paragraphs. 1.5. Pp. 1.6 3-NDFL declarations must be filled out if there is a disabled child.

Parents, adoptive parents, guardians, trustees, adoptive parents are entitled to a tax deduction for a disabled child under 18, as well as up to 24 years of age who are full-time students. The amount of the standard deduction for a child is also multiplied by the number of months indicated in line 030 of this sheet.
Pp. 1.7 are filled in by single parents, guardians, trustees, adoptive parents, foster parents if the other parent refuses to receive a deduction for a minor child with a disability, a full-time student. The amount of the tax deduction is multiplied by the number of months specified in paragraphs. 1.3 of this page. At the birth of 1 or more children during the year for which the Declaration is submitted, the amount of standard deductions for children taken into account in paragraphs.
The indicator of lines 040 and 080 is obtained as follows: 1400 rubles. × 7 months = 9800 r. Below is a sample of filling out Sheet E1 from 3-NDFL for 2016, which E.A. Shirokova filed on March 2, 2017 with the IFTS No. 18 of Moscow: As you can see, in Sheet E1, based on the results of the calculations, they show the total amount of deductions: standard + social. Even if the "children's" deductions were provided by the employer. Now let's find out how much personal income tax Shirokova will eventually return from the treasury if Sheet E1 of the 3-personal income tax declaration for 2016 is filled out. We reduce the total income by all the due Shirokova deductions: 600,000 rubles. - 59 800 rubles. = 540 200 rubles. 540 200 rubles ×13% = $70,226 (calculated

personal income tax, taking into account the deduction for education). However, the employer provided Shirokova only with a “children's” deduction. That is, the withheld tax was more: (600,000 rubles - 9800 rubles) × 13% = 76,726 rubles.

As a result, in 2017, according to the 3-personal income tax declaration, Shirokov will be able to return: 76,726 rubles. - 70 226 rubles. = 6500 r.

of the Code, in the amount of additional insurance premiums for the funded part of the labor pension paid in accordance with Federal Law No. 56-FZ of April 30, 2008. To calculate the value of the indicator of line 160, subparagraphs 1.1 and 1.2 and paragraphs 2 - 4 of Sheet E2 are filled out.

The value of the indicator of paragraph 4 of Sheet E2 is transferred to subparagraph 3.4 of Sheet E1. Sub-clause 3.4 indicates the amounts of the social tax deduction provided in accordance with sub-clauses 4 and 5 of clause 1 of Article 219 of the Code. To calculate the value of the indicator of line 160, the corresponding values ​​​​of the indicators of lines 010 - 100 of Sheet E2 are filled in. Subparagraph 3.5 indicates the total amount of social tax deductions under paragraph 3 of Sheet E1. The value of the indicator is calculated as the sum of the values ​​of the indicators specified in subparagraphs 3.1, 3.2, 3.3, 3.4 of Sheet E1 (this sum of values ​​should not exceed 120,000 rubles).