A declaration for a refund of overpaid personal income tax differs from other options for filing a document on the 3NDFL form in that you must complete the section on tax deductions. The easiest option for a layman inexperienced in the intricacies of tax legislation and departmental instructions is to generate a declaration using a special program.
Necessary
- - documents confirming income for the last year and payment of tax from them;
- - documents confirming the right to deduction;
- - Tax Code of the Russian Federation.
Instructions
Step 1
A tax deduction is a part of your income with which you, for one reason or another provided for by the Tax Code of the Russian Federation, can not pay tax at a rate of 13%. If this money has already been withheld from you or you paid it yourself, you have the right to receive these funds back.
In this case, the declaration is one of the mandatory components of this package of documents.
Step 2
If you do not have the Declaration program, download it on the developer's website - the Main Research Computing Center of the Federal Tax Service of Russia. If it is available, still go to the website of the Federal Tax Service Center of the Federal Tax Service and replace it with the current version with the latest updates.
Step 3
Please fill in the sections related to your income as usual. All the information necessary for this is available in supporting documents (2NDFL certificates and others).
Sections that are irrelevant in your case (for example, income from abroad, if you did not receive them), just leave them blank.
Step 4
Complete the tax deduction section based on which one you are entitled to. Chapter 23 of the Tax Code of the Russian Federation, devoted to personal income tax, will help to understand the wording. In particular, the types of tax deductions and everything associated with each of them are listed in articles 217-221.
In some cases, it is enough to select the type of deduction and enter the initial parameters for the situation (for example, the age of the child with the standard tax deduction for children), in others, you will need data on the income or expense that falls under the deduction.
Step 5
If you are entitled to a professional tax deduction, you take it into account when filling out the source of income by selecting the appropriate option in the interface.
Step 6
After completing all the necessary sections, save the declaration to your computer. You can print the finished document and include it in a package of other papers that must be submitted to your tax office.
