According to the current tax legislation, people who have sold their real estate (houses, apartments, summer cottages, etc.) are required to submit a 3-NDFL Declaration. For those who have never dealt with tax returns, filling out this tax return seems like a dark forest. As a result, the overwhelming majority of citizens turn to special offices. And those, in turn, taking advantage of the incompetence of those who apply, "tear up" a lot of money. But everyone can fill out a tax return for the sale of an apartment.
Instructions
Step 1
First of all, decide whether you should take 3-NDFL at all. If you sold an apartment that you owned for three or more years, you do not have to pay tax and you are not required to submit a tax return. If you have owned an apartment for less than three years, you must submit a tax return in any case (even if there is no tax payable).
Step 2
Next, see if you owe the tax or not. If the amount of the sale of an apartment is 1 million rubles or less, you will not have any tax payable. Note that this refers to the amount for all real estate sold in a given tax period. If you sold an apartment at a higher price, then you can reduce the tax base (the amount from which you will pay tax) by the amount of the actual expenses you incurred to purchase this apartment. Please note that these costs must be documented.
Step 3
Now decide how you will fill out the Declaration: in paper form or in electronic form. Please note that if you choose the paper option, you will have to check all the amounts "manually", while the computer program checks the calculations automatically.
Step 4
If you decide to take 3-NDFL in handwritten form, take the declaration forms from any Tax Office. These forms are issued free of charge. You will need: Cover page, 2 Sheet (with information about the PL), Section 1, Section 6, Appendices A and E.
Step 5
Please read and complete each of these sheets carefully. Fill in block letters with black or blue ink. In order that you do not have to fill out two copies, make a photocopy. Sign each sheet of the first copy and photocopy.
Step 6
If you decide to fill out 3-NDFL electronically, take the appropriate computer program from any Tax Office. It is also issued free of charge.
Step 7
Enter information about yourself. Add sections 1 and 6. In the sixth section, select OKATO and budget classification code (BCK). Next, fill in Sheets A and E. Perform the calculation. To do this, press F5. The required sections will be filled in automatically. Print in duplicate. Sign each sheet. Drop the declaration onto a USB stick or floppy disk. The report is ready.
Step 8
And do not forget that you must hand over the 3-NDFL no later than April 30, and pay the tax no later than July 15 of the year following the one in which you sold the apartment.
