Filling out the declaration in the 3NDFL form requires maximum attention. Corrections in the document are not allowed, and the procedure for filling it out is strictly regulated. So, when filling out the form by hand, all letters should be printed and capitalized. In case of the slightest deviation from the filling norms, the declaration will not be accepted.
Necessary
- - declaration form;
- - computer and printer or fountain pen;
- - 2NDFL certificates and other payment and settlement documents confirming income and payment of taxes from them.
Instructions
Step 1
The source of data for entering into the declaration is information on the 2NDFL form and other payment and settlement documents confirming the amount of income and taxes paid from them.
Step 2
At the top of each page, you need to put down the TIN, the surname and initials of the taxpayer in capital letters. However, individuals who do not have the status of an individual entrepreneur may not indicate a TIN, but for an individual entrepreneur this is mandatory.
Step 3
All sums of money, except for income from abroad in foreign currency, are written in rubles. Foreign exchange receipts or costs are written in their own currency and converted into rubles at the exchange rate of the Central Bank on the day of receipt or write-off.
Step 4
Each symbol (letter or number) entered in the declaration must correspond to one cell.
Exceptions are simple and decimal fractions and amounts of money. All fields reserved for a particular indicator are filled from left to right, starting with the leftmost cell. If there are fewer filled cells than letters or numbers in the indicator, the extra cells on the right are filled with dashes. Dashes are placed in all cells if there is nothing to write in the field designated for the indicator. A special case is the OKATO code. If there are fewer digits in it than there are cells in the assigned field, the extra ones must be filled in with zeros. This also applies to fractional values. For example, 1/3 of a share in an apartment is written in a field in which three cells are allocated for each part of the fraction, like this: "1 - / 3--". The whole part is written in the field to the left of the forward slash or, if the fraction is decimal, points, and the fractional part - to the right. Monetary amounts are recorded similarly: to the left of the dot in full units (for example, rubles), to the right, in their parts (kopecks, cents, etc.).
Step 5
All dates are written in the format "dd.mm.yyyy", in the left cell of the fields for the date and month, if necessary, put zero.
Step 6
Tax amounts are written in whole rubles without kopecks, rounding is done according to the rules of arithmetic: up to 49 kopecks inclusively downward, from 50 to 99 up to a whole ruble upward.
Step 7
Print the completed declaration in Courier New font, 16-18 points high. When stapling the sheets, take care that the barcodes on the form and the information entered in the declaration are not damaged by the stapler, hole punch or needle.
Step 8
At the bottom of each completed page, you must sign and put the date under the words "I confirm the accuracy and completeness of the information specified on this page."
