How To Fill In 3-NDFL From Car Sales

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How To Fill In 3-NDFL From Car Sales
How To Fill In 3-NDFL From Car Sales

Video: How To Fill In 3-NDFL From Car Sales

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Article 209 of the Tax Code of the Russian Federation clearly defines all income of taxpayers - individuals, which are subject to taxation. The rate of the main personal income tax (PIT) is strictly defined - 13%, in some cases - 9, 15, 30, 35 (%). There are a lot of objects for taxation: income from renting apartments, sale of securities, etc. In the same row - income from the sale of other property, including vehicles. How to report on a transaction - to issue a declaration in the form of 3-NDFL when selling a car?

How to fill in 3-NDFL from car sales
How to fill in 3-NDFL from car sales


Step 1

Let's clarify: the 3-NDFL form (this is the personal income tax return) is the main reporting form for individuals. It contains the following basic information: TIN (taxpayer identification number), full name of the person, passport data, full registration address (registration), OKATO code (at the place of registration) of the taxpayer, KBK (when paying or returning income tax), information (certificates)) on income from the place (s) of work (form 2-NDFL), data of documents on declared transactions (sale amount).

Step 2

The 3-NDFL declaration is submitted for the past year by April 30 of the year following the reporting year. Based on the provisions of Art. 217 of the Tax Code of the Russian Federation, income from the sale and purchase of a car that was owned by a taxpayer for 3 years or more is exempt from personal income tax. In this case, it is not necessary to submit 3-NDFL since 2009.

Step 3

Should I pay tax or not? How much?

When a vehicle is sold that has been the property of a taxpayer for less than 3 years, a 3-NDFL declaration is always submitted - regardless of whether a tax arises or not.

The amount of tax on the sale of a car depends on whether you had actual income according to the documents, in what year, in what amount and how you document this.

Step 4

Prior to January 1, 2010, a property tax deduction equal to 125,000 rubles was provided for the sale of a car. That is, if you sold a car for 100 thousand in 2009, then there is no base for the tax. If for 150 thousand rubles - the tax arises: 150,000-125,000 = 25000x13% = 3250 (rubles). At the same time, if you provide a financial document confirming that the car was bought for 400,000 rubles, then you will not have to pay income tax: you can reduce the amount of income received from the sale of the vehicle by the amount of the cost of purchasing it. As you can see, the difference between the income received from the purchase and sale transaction in 2009 and the costs incurred earlier is a negative value: 400,000-150000 = 250,000 (rubles).

Step 5

In 2010, the property deduction threshold was increased - 250,000 rubles. Calculations are made as well. There is only one peculiarity: a deduction of 125,000 rubles. on transactions of purchase and sale of a car in 2009 is provided for each object of several (2 or 3 sold cars), and 250,000 rubles. for transactions in 2010 - as a whole (regardless of the number of cars sold).

Step 6

If you received income from the sale of a car in foreign currency, then the amount received will be recalculated into rubles at the exchange rate of the Central Bank of the Russian Federation on the date when you received the income.

Step 7

You can fill in 3-NDFL forms when selling a vehicle manually, on a PC (in Excel), in the free program "Declaration" (posted on the FTS website).

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