For 3-personal income tax, the deadline is regulated by stat. 229 NK. At the same time, depending on the category of taxpayers, the specified time for reporting is different. When should I report on the declaration for 2016, 2017? Let's talk about this further.
The deadline for filing 3-NLFL is indicated in paragraph 1 of stat. 229 - no later than April 30 of the year following the reporting period, unless otherwise provided in Art. 227.1 (valid for foreign workers). If the last day allotted for submitting the report falls on a holiday or weekend, the generally established deadline for filing the 3-NDFL declaration is officially postponed to the next business day. A form is submitted to the IFTS at the place of registration / stay of an individual.
Deadline for filing a 3-NDFL tax return:
- For 2015 - until May 4, 2016
- For 2016 - until May 2, 2017
- For 2017 - until April 30, 2019, but this period may still change due to clarifications on the transfer of holidays.
Note! The indicated dates are valid for individual entrepreneurs, self-employed persons, foreigners on a "patent", individuals who have received different kinds income. If a citizen reports on deductions in 3-personal income tax, until what date to submit the form? With independent registration of deductions (social or property) through the tax authorities, no mandatory deadlines have been established. That is, you can submit a declaration for past periods at any time of the current one.
Delivery of 3-personal income tax in 2017
The deadlines for filing 3-personal income tax for 2017 may still change. When submitting the declaration, it must be borne in mind that if the taxpayer simultaneously declares income for the declaration of amounts, and also draws up the right to a deduction, then the deadline for submitting the report must be observed - April 30. At the same time, you can claim the amounts for 2017 only if you submit a declaration before 2020, and in 2021 you can no longer count on a refund for 2017.
For example, an individual in May 2017 sells an apartment that was purchased in 2015. Declaration of income is necessary, since the housing was owned for less than 3 years. The report must be made before 04/30/18. In order to reduce the proceeds from the transaction by the costs incurred, it will be necessary to apply a property deduction by providing documents confirming the costs.
Deadline for submission of 3-personal income tax for 2017 - exceptions
Other time limits for the submission of this type of reporting are established for companies terminating their activities. According to paragraph 3 of Art. 229 upon completion of work before the end of the tax period, report on f. 3-NDFL is required within 5 days (working) from the date of termination of business. The same requirement applies to self-employed categories - lawyers, notaries and other persons with private practice. For foreigners, a period of 1 month is set. before the actual departure from the Russian Federation.
Responsibility of the taxpayer for non-compliance with the deadline for filing the 3-NDFL declaration
In case of violation of the deadlines for filing 3-NDFL for 2017 or another, liability arises under the norms of the tax legislation of the Russian Federation, namely clause 1 of Art. 119 of the Code. The specified violation in the form of non-submission of the declaration entails the collection of sanctions in the amount of 5% of the amount not transferred to the budget on time, at least 1000 rubles, and at most - 30% of the amount. The fine is issued for each month of delay separately. In addition to the specified punishment, blocking the accounts of violators is provided for individual entrepreneurs and self-employed citizens.
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This is a personal income tax return. Like every declaration, it has its own deadline, which must not be violated. From our article you will find out who should file 3-personal income tax, when it must be done, and what will happen if these deadlines are violated.
In what cases is a 3-NDFL declaration filed?
Form 3-NDFL in accordance with the Tax Code is submitted to the Federal Tax Service by individuals in the presence of one or more of the following circumstances:
- In the reporting period, a citizen Moreover, the law obliges not all owners to report. So, from January 1, 2016, only apartment owners whose ownership of real estate lasts less than 5 years must declare income. Prior to that, there was a rule with a holding period of 3 years. At the moment, a 3-year period is left only for real estate received by inheritance, as a gift, privatized and acquired under an annuity agreement;
- An individual is registered as and does not use in the implementation commercial activities special tax regimes;
- The citizen is engaged in private practice (notary or lawyer);
- A citizen received money when participating in lotteries, and the amount of his income ranged from 4 to 15 thousand rubles. Up to 4 thousand, the state exempts from taxation, and over 15 thousand tax must be withheld by the organizer of the lottery;
- An individual received income in the tax period under civil law agreements concluded with citizens;
- The citizen received dividends from participation in organizations registered abroad;
- An individual who does not have the status of a resident and works on the basis of a patent, whose personal income tax for the year exceeded the amount of advance payments;
- In the reporting period, the right to receive income tax arose.
The deadline for filing a 3-NDFL declaration for individuals will differ, depending on which of these circumstances was the reason for applying to tax office.
Deadlines for filing 3-NDFL when selling an apartment or car
If you received income from the sale of real estate or vehicles, then the deadline for filing a 3-NDFL declaration in this case is April 30 of the year following the reporting year. For example, in 2018, you must submit a declaration no later than April 30, 2019. If April 30 falls on a weekend or holiday in any year, then the next working day will be considered the last date.
The reporting document is submitted to the tax office at the place of registration individual in any of the ways convenient for him:
- Personally, by visiting your IFTS;
- Through a representative, for this it is necessary that the representation be confirmed by a notarized power of attorney;
- Russian Post. A letter with a description of the attachment and notification. The date of submission of the declaration in this case will be considered the moment of its submission to the post office;
- Through telecommunication channels. It could be electronic portal public services or through the taxpayer's office on the site "nalog.ru". To send a document in this way, you must have a qualified digital signature.
The deadline for filing 3-NDFL for everyone who is required to report on their income is the same - April 30 of the year following the reporting one. The only exception is cases of termination of activity by an individual entrepreneur. In case of loss of IP status, a citizen is obliged to provide information on income to the tax authority within 5 days from the date of completion of commercial activities.
In addition, the deadline for submitting 3-NDFL for workers on the territory of the Russian Federation on the basis of a patent when leaving the country is 1 month before the intended departure.
Deadlines for submission of 3-personal income tax for individuals for tax refund
The deadline for filing a 3-NDFL declaration for a tax deduction differs from those who must report their income on time. In this case, filing a declaration is a right, not an obligation.
The period when you can file a 3-NDFL declaration for a tax refund is the entire calendar year following the year in which the right to the benefit arose. The filing of an income tax return is not limited to a specific period. But still there is a period of time during which you need to draw up a document. The deadline for filing a declaration for income tax refund is 3 years from the moment of the occurrence of the event that served as the basis for the refund. The tax withheld by the employer cannot be reimbursed more than 3 years ago.
The declaration for the tax deduction for the purchase of an apartment can be sent to federal service not immediately after registration of ownership, but several years later. So, if at the time of purchase a citizen did not receive income taxed at a rate of 13%, he may not immediately declare a deduction. Also, the declaration for the deduction for the purchase of an apartment cannot be submitted before the end of the tax period, that is, when registering the ownership of living space this year, you can apply for a refund only next year. The exception is cases of receiving benefits through the employer.
So, on the question: until what date is the 3-NDFL declaration filed for a tax deduction, we can conclude that social view the citizen will return the benefits (for treatment and education) within a 3-year period from the year in which he became entitled to it. For example, in 2018 you can receive a social deduction for 2017, 2016 and 2015 if you spent money on education or treatment during this period.
But the possibility of applying for a deduction from the acquired real estate is not limited by time, but the state will refund the tax paid for the previous 3 tax periods.
Until what date can I file a 3-personal income tax deduction for an entrepreneur? The report must be submitted by April 30th. In this case, the right to compensation does not release him from the obligation to declare his income within the period specified by law.
What will happen for violation of the deadlines for filing 3-personal income tax
We repeat once again - filing a tax return for individuals (terms) depends on the circumstances. For those who are required to submit reports - this is April 30th. There is no deadline set for individuals who wish to claim a deduction. That is, liability for violation of the deadline is established only for those who sold within reporting year real estate, transport or received other income that must be declared.
If the reporting date is missed, penalties are imposed on the individual who committed the violation. The amount of the recovery directly depends on the amount of unreceived government agency tax. Failure to comply with the timely submission of the 3-NDFL form threatens the citizen with a fine of 5% of the income tax due to be paid to the budget for each month overdue, but not more than 30% and not less than 1 thousand rubles. Late transfer of personal income tax to the treasury is fraught with a sanction of 20% of the unpaid amount.
Until what date can I submit a 3-NDFL declaration for reimbursement? - a specific date has not been established by law, but everything is aimed at ensuring that the citizen does not delay this. Missing a 3-year period from the moment the right to a social deduction benefit arises leads to the loss of the opportunity to refund the tax. And in the case of the purchase of housing, the amount of the deduction is fixed, not subject to indexation, which means that it depreciates with each missed year. If the property was acquired a long time ago, then the amount of compensation will be as much as the state guaranteed to return on the date of the emergence of ownership of this property.
Moreover, the submitted documents are 3 months from the date of their receipt by the inspection. If errors or discrepancies are found in the information provided, the period is extended for the time of clarification and correction of the report. Accordingly, if you are interested in receiving monetary compensation, to submit the declaration as early as possible.
Publication date: 04/13/2015 07:19 (archived)
The Office of the Federal Tax Service for the Orenburg Region recalls the need to declare income received in 2014 no later than April 30, 2015.
Despite the fact that less than a month is left before the end of the declaration campaign, according to preliminary results, more than 11.5 thousand people declared their income, which is 16.8% of the total number of those liable.
Citizens who received in 2014 income from the sale of property owned for less than 3 years, the lease of real estate, individual entrepreneurs, notaries and lawyers, arbitration managers, as well as citizens who received winnings, prizes, gifts, and also income from which tax was not withheld by the tax agent.
We also remind you that citizens who submit a tax return for 2014 solely for the purpose of obtaining tax deductions for personal income tax, the deadline for filing a declaration - April 30, 2015 - does not apply. Such declarations can be submitted at any time throughout the year.
You can fill out the declaration in one of several ways:
- receive a form from the tax authority and fill out a declaration by hand;
- using the program "", which is located in free access on the official website of the Federal Tax Service of Russia;
- users of the service "" can fill it out online on the website of the Federal Tax Service of Russia. Developed software for filling out the declaration allows you to automatically transfer personal information about the taxpayer to the declaration, has a convenient and understandable interface, tips, which allows you to avoid errors when filling out the declaration form.
After filling in the program or service, the declaration should be printed out and submitted to the tax authority at the place of registration.
Please note that the submission of a tax return by a person obliged to submit it in respect of income received in 2014 after the deadline is the basis for bringing to tax liability in the form of a fine of at least 1,000 rubles.
To help taxpayers, the Office publishes tax return templates:
Completing a personal income tax return in order to receive a property tax deduction for income from the sale of an apartment (in the absence of documented expenses)
Filling out a personal income tax return in order to receive a tax deduction on income from the sale of a car
Filling out a tax return on personal income tax for citizens who received income from renting out residential premises (apartments)
Filling out a tax return for personal income tax in order to receive a social tax deduction for the amounts of insurance premiums paid under voluntary personal insurance contracts
Completing a personal income tax return in order to receive a property tax deduction for the cost of purchasing an apartment
Completing a personal income tax return in order to receive a property tax deduction for the amount of interest paid
When to file a tax return when buying an apartment? This issue traditionally raises many problems, which causes a number of difficulties for taxpayers. It should be considered when the deadline for filing a personal income tax declaration 3 in 2019 expires, what changes have occurred, and what needs to be done by citizens who want to receive a deduction for the acquisition of property.
Who rents?
The declaration in the form 3-NDFL is submitted by a limited list of payers, which includes individual entrepreneurs on the traditional taxation system, as well as the self-employed population. Individuals are required to submit reports if a person has received income from the sale of property.
According to Article 227 of the Tax Code of the Russian Federation, the declaration is submitted annually, and it must indicate all types of income from which tax was not withheld.
When to submit?
The report must be sent to the INFS at the place of residence, or at the place of residence of the individual. The document can be handed over at a personal visit, sent by registered mail, while making an inventory of the attachment. It is also possible to send information via online service on the website of the Federal Tax Service of Russia.
The deadline for filing a declaration of 3 personal income tax for 2019 for a tax deduction is suitable in 2019. In 2019, it is necessary to report for income that arose in 2018, and the last day when this can be done is April 30, 2019. This date is prescribed by law, but if the date falls on a weekend, it is transferred to the next weekday. In 2019, April 30th falls on a Monday, which is why it is the last.
There is an exception only for individual entrepreneurs and privately practicing lawyers - if their activities are terminated before the end of the year, then they must report within 5 days after closing.
By setting this restriction, the tax authorities created an unclear situation - to the question of when to file a declaration for the return of compensation, the answer seems to be unequivocal, April 30th. But this applies to people who need to declare income. If we are talking about the return of income tax from the purchase of an apartment, then you can submit a document on any day of the year. When acquiring a living space in January 2017, it is allowed to claim the right to a property benefit throughout 2019.
Peculiarities
The declaration form for a tax deduction for the purchase of an apartment is submitted for a full calendar year. It does not make sense to apply with a declaration before the end of the year in view of the fact that no one will accept it. The only possibility is to receive compensation before the end of the year through the employer.
Restrictions
Regardless of the time of filing, the property tax deduction has no statute of limitations. They are allowed to use at any time throughout life. For example, if a person purchased a living space in 2013, but did not know about his right, he can use it in 2019. Moreover, it is allowed to receive a benefit immediately for the three years preceding the year of application.
In cases of pregnant women or those in maternity leave women, the right is also not cancelled. However, they will be able to receive a refund only after they are restored to their jobs and begin to receive taxable income - wages.
If there are difficulties with filling out and submitting the 3-NDFL declaration, you can use the services of organizations that carry out activities such as transferring information to the IFTS. Employees will answer questions that arise, draw up documents on their own and, in the presence of a power of attorney, hand them over.
Changes in 2019
In connection with the changes that took place a few years ago, it was long overdue to make changes introduced from January 1, 2019. First of all, the form of the report has changed - if a person is going to return part of the tax when purchasing an apartment, the transaction for which was formalized in 2017, he rents new form declarations. For previous years, the taxpayer must fill out the form on the old form, valid before the amendments.
Explanation of changes
When taxing in 2019, it should be borne in mind that the maximum allowable deduction is reported from the amount of 2,000,000 rubles. However, now this restriction does not apply to the real estate object, but to the subject. This means that a person can claim not 13% of the cost of housing, but 13% of the amount of 2,000,000 rubles. Of course, with a real estate price of 700,000 rubles, this is much more.
Until 2014, it was possible to apply only for an object, but now you can apply indefinitely until the amount of 260 thousand rubles (13%) is repaid.
A declaration is submitted to return the interest on mortgage lending - the amount is limited to 3 million rubles. However, any adjustments made are relevant if:
- a person did not receive a real estate deduction, the right to which appeared before 01/01/2014;
- the citizen purchased the property after 01/01/2014.
Thus, if the period for receiving a tax deduction has come, a person used it within the limits of previously existing restrictions (130 thousand rubles), then after a couple of years he cannot receive an additional amount, because he has already exercised his right.
How much will be returned
The amount of the deduction directly depends on the income of a person - if the right to a property deduction arose in 2017, then he will receive as much as was transferred for personal income tax for this year. If earlier, then the previous three years of work will be taken into account, respectively, and the amount will increase.
When does law arise?
For many people, this question also sounds ambiguous - some believe that when the contract is signed, others at the time of full repayment of the loan taken to buy an apartment or house. In fact, the right appears when:
- an act of acceptance and transfer is signed if a shared construction agreement is concluded;
- an entry in the register of rights to immovable property.
Accordingly, the specific date is indicated in the listed documents.
For what years can information be submitted in 2019?
When the right arises, it is already known, therefore, if you have never used it before the new year, then you can apply even with a deduction for the purchase of property even in 2003. It is only necessary to understand that the amount will be limited, taking into account the limits at that time.
You can return the deduction from the moment the right arose, as well as for the last three years. Pensioners have the opportunity to reimburse for the previous four years, that is, for 2014-2017.
If the owner bought the property in 2007, but applied for the deduction only in 2019, he can claim the amount of taxes transferred in 2015-2018. The right to income 2007-2014 has already been lost, but the right to the deduction itself is not.
INFS actions
Anyone wishing to receive the deduction must file a personal income tax return. The IFTS for filing a tax deduction when buying an apartment, real estate clearly indicates what information to provide.
The term for consideration of a tax return for a refund is three months. During this period, the procedure for contributions, payment of insurance premiums, benefits is considered. It also assesses the ownership of an apartment that was purchased before the treatment with a tax deduction.
To receive property personal income tax, citizens will have to submit all the required documents. And after making a positive decision, wait for a month for the payment itself. After the insurance premiums and other indicators are checked, accrual will occur. The deduction on the property will be returned after that. Although in practice, when you can get a deduction for an apartment, it is transferred much longer.
The remaining changes related to the 3-NDFL declarations relate to individual entrepreneurs and the self-employed population. The procedure for calculating insurance premiums, tariffs, liability and fines have been changed. For individuals applying for a property return, there are no other changes yet and are not expected. In any case, in case of difficulties, you can always contact specialized companies for advice.
Personal income taxes are paid, as a rule, automatically, by withholding them from wages. But in certain cases citizens must independently calculate the amount of tax and submit a declaration in the form 3-NDFL to the tax authorities at the place of residence. Let us consider in more detail what deadlines for filing a declaration are established by law in each specific case.
Deadline for filing a tax return
By general rule, for all citizens who submit a tax return for 2016, a general deadline is set - until 05/02/2017. The current legislation defines the official filing deadline - until April 30 of the year following the reporting one. But since this date fell on official holidays, the official submission deadline was also postponed.
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This rule applies to citizens who have received income from the sale of property that has been owned for at least 3 years. And for real estate - at least 5 years, if the property became the property after 01/01/2016. Also from entrepreneurial activity, from the rental of real estate, as well as income received as a prize or gift.
Those individuals who file 3-NDFL tax returns solely for the purpose of obtaining a tax deduction are not included in the number of such persons. They are not subject to the above deadline and returns that are filed for the purpose of obtaining a deduction can be submitted at any time of the year, without any tax consequences.
At the same time, if an individual submits a declaration on income received in 2016, and also claims to receive a tax deduction, then the previous deadline is valid for him - until 05/02/2017.
Deadline for filing a declaration when selling an apartment
Before filing a 3-NDFL declaration when selling real estate, you need to decide on three important points regarding real estate:
- If an individual has been the owner of an apartment for 3-5 years or longer, then the income received from the sale of real estate will not be taxed and, accordingly, there is no need to file a declaration.
- If the value of the sold real estate amounted to less than 1,000,000 rubles, then when calculating the tax, an individual has the right to reduce the proceeds from the sale of real estate for a deduction in the same amount.
- With the expenses of an individual for the purchase of an apartment in the amount of more than 1,000,000 rubles, it is possible to reduce the revenue of the apartment by the amount of actual expenses. This can only be done if there is documentary evidence of the transaction.
When submitting a 3-NDFL declaration, all the same deadlines that were written about earlier remain the same - the deadline for filing is 05/02/2017.
Deadline for filing a 3-NDFL declaration for individual entrepreneurs
The same time limits mentioned above apply to individual entrepreneurs. It should be noted that the provision of interim reporting is not mandatory, however, entrepreneurs must make quarterly advance payments, which are calculated by the tax authority.
In case of late filing of reports and payment of tax, the amount of the fine will be 1,000 rubles. If the tax has not been paid, then the amount of the fine will be 5% of the tax amount for each month of delay. But the final amount cannot exceed the amount of tax by more than 30% in the total amount and be less than 1,000 rubles.
Reporting can be submitted both on electronic and paper media, depending on the preferences of the taxpayer. Documents in electronic form can be transmitted either through the website of the Federal Tax Service, or through electronic document management operators. Reporting and filing a declaration in paper form is carried out only if the number of employees of the IP is not more than 100 people.
