The tax return is mandatory for all citizens of the Russian Federation who received during the reporting period income taxed on personal income, including from the sale of shares or other securities. The reporting has a unified form 3-NDFL, the form of which can be obtained from the tax office or downloaded from the Internet.
Instructions
Step 1
Check out the contents of the tax return form. The reporting consists of a cover page, 8 sheets and 18 annexes. In the case of receiving income from the sale of shares, sheet 6 and Appendix Z are mandatory. The first determines the amount of personal income tax that must be paid to the budget, and the second provides a calculation of the tax base for transactions with shares and other securities.
Step 2
Fill in Appendix 3 of the tax return in the form 3-NDFL. In line 001 it is necessary to put the number 1 if the income from the sale of shares is received from sources in the Russian Federation, otherwise the number 2 should be put in. In line 010 it is necessary to mark the sign of the transactions performed. If the shares were traded on the organized securities market, then put the number 1, if they did not circulate, then the number 3, and if they did not circulate, but met the relevant requirements, then the number 2.
Step 3
Mark in fields 020, 030 and 040 of Appendix 3 of the declaration the data on the source of payment of income for the sale of shares: TIN code, KPP, name, etc. Note the amount of profit received in line 050. Determine the amount of expenses that are associated with the sale of shares. If this value is greater than the value of line 050, then the difference is indicated in field 060, if less, then in field 070. In the first case, the loss from the operation is shown, and in the second - taxable income.
Step 4
Calculate the tax base and the amount of personal income tax. Since the profit from the sale of shares is taxed at a rate of 13%, then sheet 1 of the declaration is filled out. Enter the total amount of taxable income and tax deductions. Calculate the tax base, which is indicated in line 050. Multiply this value by 0, 13 and reflect the amount of tax in line 060. After that, reflect the resulting amount in line 040 of sheet 6 of the 3-NDFL declaration.
Step 5
Fill out the title page of the declaration. Specify information about the taxpayer: full name, TIN code, passport information, contact address and telephone number. Note the reporting correction number and taxpayer category code.
