Tax return adjustment number: why is it needed? Submit a corrective personal income tax return 3

Reporting forms for transmitting information to the tax office may contain special designations. One of them is the adjustment number on your tax return. Amendments depend on the type of tax and the purpose of the changes made. There is no legal limitation on the period for submitting a “clarification”; in some cases it is required to be issued after an on-site inspection after three years. Therefore, you should have information about special numeric codes and other features of re-filing declarations, which are control tools for tax authorities.

When filing the first declaration in a particular calendar year, the personal income tax payer must indicate the number “0”. For the recipient of the reporting, this means that there were no adjustments in it. An error in the personal income tax form will result in the submission of a new document marked “1” in the correction column.

When filling out reporting information, some taxpayers write “1”, thinking that this is the declaration number. This error is considered a technical inaccuracy and is not grounds for correction.

If, for one reason or another, corrections were made to the document more than once, the required code is indicated in its form, allowing you to see whether changes were made before (number 2, number 3, etc.). This is carried out on the basis of the requirements of the tax authorities, enshrined in the relevant regulations. The number of clarifications is not limited. The field in which you enter marks is located in the upper left corner of the title page. It includes three cells.

Similar values ​​are used by payers of other tax payments: value added, profit, etc.

Video - Correction number in the tax return, calculation of the Pension Fund and Social Insurance Fund

Reasons for adjustments

The taxpayer may make a mistake in the address or provide other incorrect information, underestimate the amount of tax, refraining from reporting the full amount of income. In the latter case, the taxpayer must send repeated information to the regional Federal Tax Service; in all other cases, he has such a right, but they will not be able to force him to adjust the declaration.

Example. If an individual draws up documents to receive a social deduction and makes a mistake by not including the full amount spent on treatment, the funds will not be received from the budget in full. In order for the taxpayer to pay the missing money, he needs to re-submit the declaration information based on data from the same tax period.

Article 81 of the Tax Code reveals the concept of false information - this occurs when the taxpayer erroneously records income or expenses, indicates incorrect results of the enterprise’s activities, or makes mistakes in the final values ​​of the amounts payable. In general, tax authorities recognize arithmetic inaccuracies, incorrect indication of the tax period, and standard codes as errors (for example, when submitting information, the TIN number is entered; checkpoints, a list of KBKs, and other unified values ​​may also be included among the marks).

As mentioned above, an updated declaration must be submitted if less taxes are contributed to the budget than necessary. When overpaying, you should weigh the pros and cons. Firstly, incorrect display of the tax base in this case is the basis for an on-site audit. Secondly, in case of overpayments, information is submitted to the tax authorities for clarification (primary, payment documentation, invoices, contracts with suppliers, etc.). Sometimes their number is quite significant and it is worthwhile to “clarify” if the size of the overpayment really damages the enterprise’s budget for a specific tax period.

When submitting repeated information related to overpayment of tax, a statute of limitations applies equal to 3 years from the date of the “excess” payment to the budget - there is a clear indication of this in the Tax Code. If a clarification is submitted to obtain a VAT deduction, this is also relevant for 3 years from the date of registration of the relevant products, work performed, property rights, or import of goods into the country (this provision came into force in 2015).

Remember! Reporting within the framework of 3-NDFL falls under the responsibility of the territorial divisions of the Federal Tax Service, therefore information should be submitted to the body where the taxpayer is registered. The updated tax data is transferred to the same department where you will submit the initial declaration. The form on which the primary information is reflected, valid until clarification, remains relevant in the future - thus, the reporting form is preserved for subsequent requests. The taxpayer always relies on information from the period in which the inaccuracy was found (clause 5 of Article 81 of the Tax Code). If in 2016 a situation arose in which data for 2014 was updated, the taxpayer must use the appropriate 2014 form for clarification.

When conducting a desk check for the accuracy of primary documentation, the fact of receiving a corrective report automatically means the termination of this procedure and the appointment of a date for a new desk check.

For a citizen who applies for a social deduction, wanting to return part of the funds for treatment, the presence of incorrect information that underestimates his actual costs leads to incomplete compensation from the budget. To receive the missing amount in monetary terms, you need to fill out a declaration again - submit a clarifying form to the tax office.

Find out more about the tax deduction for medical services from. We will tell you about the features of obtaining this deduction and the necessary documents.

Remember! You can apply for a deduction at any time, and information will be considered for the last three calendar years. Failure to comply with the deadline for submitting the declaration will not affect the transfer of funds in favor of the taxpayer and does not impose liability on the individual. Those who claim deductions in 2018 will receive money based on data from 2015, 2016 and 2017.

Addition to the "duck"

When the return is refiled, the payer does not need to consider the difference between the incorrect and fair values. The document should contain only current indicators and look as if the primary declaration did not exist at all. Only the “Adjustment number” attribute changes.

In this case, the tax authority does not officially require clarification, but may subsequently request details and clarifying details. An example of such a situation is a desk audit. It is recommended that an explanatory note containing comprehensive details be included in the package.

For a complete picture, the cover letter may include the following information:

1. The period for which the declaration is submitted.
2. Type of tax.
3. Graphs that contain clarifications (it is necessary to explain where the primary data and the newly corrected data are located).
4. If the tax amounts and tax base have changed, the latest information is indicated.
5. Details of the payment order, if the taxpayer has previously eliminated the arrears and paid the penalty in full.

When penalties and arrears are received into the budget before the “clarification” is submitted, copies of the “payments” should be included in the documents. Other information (also in the form of photocopies) may be needed if it was not provided for consideration the first time.

In case of counting errors, additional documents are not needed. When a taxpayer issues a social deduction (to receive the unpaid balance of the amount), he submits an updated declaration and the necessary confirmations.

When the payment is not in favor of the budget

If the Federal Tax Service considers that the initial tax return indicated an underestimated amount of tax, different situations may arise regarding the collection of arrears.

Table 1. Examples of arrears collection

Since the beginning of 2017, Article 122 also covers insurance contributions to extra-budgetary funds, since tax services now oversee their collection.

Remember. If several declarations are submitted sequentially for one period, to calculate a fine, representatives of the Federal Tax Service will compare the amount of tax in the first and last forms, without taking into account intermediate information.

So, the taxpayer is obliged to submit updated information in the case when he realized that he did not reflect certain facts, or made a mistake in the calculations, underpaying the tax to the budget. The fine will bypass it, even if the “clarification” was received by the Federal Tax Service after the payment and reporting deadlines, subject to the following conditions:

1. The payer managed to submit it before the official decision of the Federal Tax Service was made, having previously paid the tax and penalties.
2. After the on-site inspection, no violations were found.

In practice, tax authorities actively fine for violations of Article 122 of the Tax Code of the Russian Federation. It is important to know that you can avoid liability even after submitting the clarification. To do this, arrears must be paid and objective reasons for untimely application must be indicated. The consideration of the case regarding penalties is carried out in accordance with Art. 112 of the Tax Code of the Russian Federation.

Filled out by both ordinary citizens and individual entrepreneurs. All of them are income tax payers. But there are exceptions here too. Entrepreneurs do not pay personal income tax in the event of a transition to special tax regimes (STS, UTII, Unified Agricultural Tax, etc.) and, accordingly, do not file an income tax return.

Citizens on whose income taxes are withheld by employers (tax agents), with the exception of those claiming tax deductions, also draw up a personal income tax return. In this article we will look at how to fill out the 3-NDFL declaration, how and when to submit it to the inspectorate.

The procedure for filling out the 3-NDFL tax return

The declaration in form 3-NDFL is filled out by the taxpayer independently, with the exception of the section on the right side of the title page, which is filled out by a tax authority employee. The declaration is drawn up in two copies, one of which remains with the tax authority, the other, with a mark from the Federal Tax Service, remains in the hands of the taxpayer. Since, along with the declaration, the taxpayer provides copies of documents to the tax authority, it is advisable to draw up a register of transferred documents, in which all attachments to the declaration are listed. A blank form of such a register can be provided by an inspectorate employee. The declaration form can be filled out by hand, or you can fill out the declaration on a computer and print it out. Each page of the return must be signed by the taxpayer.

Pay attention! The declaration can be filled out only on one side of the sheet; printing the forms and the declarations themselves on two sheets is not allowed. Unspecified corrections, erasures, and the use of correction fluid are prohibited.

The declaration itself consists of a title page, consisting of several pages (from sheet “A” to “I”), and sheets of appendices. The number of application sheets is determined by the taxpayer independently, depending on the characteristics of the sources of income and the right to benefits.

The title page is filled in with the personal data of the taxpayer and the final tax calculation data. The taxpayer indicates his full name, INN if available, registration address, tax period - the year for which the declaration is being submitted (tax period code - “34” is already entered in the declaration form itself). The declaration indicates the number of pages on which it is compiled and the number of pages of documents attached to it.

On this sheet you must indicate the tax authority code. It is better to find out in advance, even if the taxpayer filed a declaration last year and uses its data to fill out a new declaration. Constantly occurring reorganizations in the tax service lead to the fact that territorial inspectorates are enlarged, and accordingly they are assigned new codes.

Please note: today the declaration form approved by Order of the Federal Tax Service of Russia dated December 24, 2014 No. MMV-7-11/671@ is used.

The declaration is completed in Russian. All monetary indicators are indicated in rubles, with the exception of income whose sources are outside the country. The personal income tax amount is indicated without kopecks. All figures are rounded in accordance with mathematical rounding rules.

Taxpayers in 3-NDFL indicate the following information:

• income received in the reporting period,
• sources of income payment,
• property, social, standard and other deductions,
• tax amounts withheld by tax agents,
• amounts of advance payments,
• amounts of tax to be paid or refunded.

Since the tax return has practical significance - determining the amount of taxes to be paid to the budget or refunded to the taxpayer, it is not necessary to indicate in it income that is not subject to taxation or income for which tax was withheld by the tax agent. The exception is cases when a declaration is submitted for the purpose of returning personal income tax previously paid by the taxpayer (in the case of a tax deduction).

The following documents serve as the basis for filling out 3-NDFL:

• 2-NDFL certificates, which are obtained from tax agents,
• payment, settlement and other documents confirming the amount of income.

To make it easier to understand how to fill out the 3-NDFL declaration, you need to know what it looks like. Completed samples can be found in the tax office office and online. You can find out what the 3-NDFL declaration looks like on our website from the completed example:

Sample form based on the results of 2016 (to be completed in 2017)

The 2016 personal income tax declaration has the following application sheets:

• Sheet “A”, which is filled out by the majority of individual taxpayers, is used in case of receiving income in the Russian Federation,
• Sheet “B” is applied if the sources of income are located abroad,
• Sheet “B”, it is filled out by individual entrepreneurs and private practitioners, it is mandatory for notaries, lawyers, etc.,
• Sheet “D”, indicates income on which tax is not levied,
• Sheets “D1” and “D2” are used when determining property tax deductions for the purchase and/or sale of real estate,
• Sheets “E1” and “E2” are used when determining social and standard tax deductions,
• Sheet “G” is used when determining professional tax deductions and deductions for the sale of shares in the capital of commercial organizations, as well as the assignment of rights of claim under shared construction agreements,
• Sheet “Z” and four sheets of continuations to it are used if the taxpayer made transactions with financial instruments and securities,
• Sheet “I” and the appendix to it, income is calculated from them if the taxpayer took part in investment partnerships (this is a new sheet of the declaration, appeared in 2015).

Sheet “A” of personal income tax declaration 3 is of key importance. It reflects the income received by the taxpayer in the reporting year from sources in the Russian Federation. It is no coincidence that this sheet is marked with the first letter of the alphabet - “A”; this sheet is most often found in submitted declarations. On this sheet you must reflect your income for each of the existing tax rates (9, 13, 30, 35%) and for each source of income. To fill out information about the source of income, you need to know his tax identification number, checkpoint, OKTMO code - the locality in which he is located. If you fill out data on funds received from the tax agent’s employer, the specified information can be taken from the certificate in Form 2-NDFL, which the taxpayer must provide to the employer’s accounting department.

Please note: Income from business activities, taxed at a rate of 13% interest, is reflected in sheet “B”.

Methods for filing a 3-NDFL declaration:

• As before, the declaration can be submitted in person or through a representative at the tax office. The advantages of this method are the ability to get advice from a specialist on the spot and return after making the necessary corrections.
• Postal service. In this case, the letter must be registered with an inventory included.
• Via telecommunication channels. This method is more suitable for entrepreneurs, since it is necessary to enter into an agreement with a specialized electronic document management operator and issue an electronic signature.
• You can also send a declaration to the inspectorate using the “Taxpayer Personal Account”. Since July 1, 2015, this right has been enshrined in the Tax Code of the Russian Federation. Sending through the interactive service of the tax service differs from the previous method in that the taxpayer does not need to enter into an agreement with a specialized telecom operator. At the same time, the need to issue an enhanced digital signature remains.

Adjustment

Cases when a taxpayer makes a mistake when filling out a personal income tax return are not uncommon. Tax legislation, for such situations, provides for the possibility of adjusting a previously submitted declaration. Such a corrective declaration is called an updated declaration. In order to distinguish the newly filed, clarifying declaration from the one that was submitted previously, it is necessary to put the correction number in the corresponding details of the document. The personal income tax return submitted for the first time has the value of the “adjustment number” detail: “0”. Subsequently adjusted declarations have the corresponding value starting with “1”. For example: “1”, “2”, and further depending on the inattention of the taxpayer.

Pay attention! Tax return forms change periodically. The amended tax return must be filed on the form that was in effect at the time the original return was filed.

Submission deadlines

The deadline for submitting the 3-NDFL declaration to the tax authority depends on whether there is an obligation to submit the declaration to the tax authorities. So the general deadline for submitting 3 personal income taxes is April 30 of the following reporting year. Foreigners working in Russia under a patent must file a declaration if they leave the country before the end of the tax period in situations where the amount of tax to be withheld from their income exceeds the amount of advance payments made.

Citizens claiming tax deductions can submit returns throughout the year. At the same time, due to the nature of the work of the tax service, it is recommended to submit such a declaration in the first working days of January. Such a need may arise if the taxpayer simultaneously applies to receive a notification from the Federal Tax Service about the provision of a deduction at the place of work. In this case, the declaration is submitted simultaneously with the application to the tax office.

Liability for violation of deadlines for submitting a reporting document is provided in the amount of five percent of the tax amount for each month of delay. The minimum fine is 1,000 rubles, the maximum limit is 30 percent.

Tatyana, I filled out the declaration for 2011 not on your website. I have a copy of the declaration in my hands. I made this declaration for 2012. They called me and said that the amount carried over to the next year was incorrectly indicated. Having picked up the declarations and tried to understand them, I discovered an error in my income. I can’t understand where this amount of income comes from. This is what led to the error. According to two declarations, my income was about 700 thousand rubles for two years. Based on this, my tax deduction will be incorrect. How to make an edit? The tax office in our district didn’t really explain it and said it was my fault.

Larisa, first of all, I now recommend that you watch it. Next, there is no need to worry because you have the right to file an adjusted tax return. As I understand, there was an error in the declaration for 2012. Now you can create a declaration for 2012, but not as a primary document, but as an adjusting one with adjustment number 1.

When filling out a corrective declaration, you fill it out in the same way as the previous one, but instead of erroneous data, you indicate the correct numbers. Try filling it out on our website. We will check your final numbers and help you.

There are often situations when individuals find errors in previously filed 3-NDFL tax returns.
In this case, depending on the errors detected, the taxpayer may have either the obligation to submit a clarifying tax return or the right to:

• the obligation arises if identified errors lead to an understatement of the tax base, that is, at one time the tax was calculated (and, possibly, already paid) in a smaller amount than necessary;
• the right arises in all other cases.

The above rule is suitable for declarations filled out not only for the purpose of declaring any income, but also for the purpose of obtaining tax deductions.

For example, an individual filed a tax return for 2015 in order to receive a property deduction, but forgot to reflect another income, from which personal income tax was also withheld. Thus, an individual has the right to submit an amended return if he also wants to include this income in the calculation and return the income tax paid on it.

Features of filling out and submitting the updated 3-NDFL declaration:

1. An updated declaration is essentially the same declaration, only with correct data and without errors. In other words, filling out such a declaration does not mean filling out and submitting only some separate sheets in which errors were discovered and corrected. This means again, but without errors.
2. As a general rule, if, for example, in 2017 an error was identified on the declaration for 2014, then the updated declaration must be made in the form that was in force in 2014.
3. On the title page of the declaration there is a field “Adjustment number”. If a taxpayer submits a clarifying return for a particular year for the first time, then “1--” is entered in the cell. Let us remind you that in the primary declaration (not specified), the entry “0--” is entered in this cell.
4. The declaration can be filled out either by hand or on a computer. It is necessary to attach documents that “explain” why the individual is submitting an updated declaration, an explanatory note, as well as an application for a personal income tax refund (if necessary).
   Previously submitted documents do not need to be attached, with the exception of certain cases:
   - if the previously submitted documents were originals and were later returned to the taxpayer;
   - if previously submitted documents were lost by the inspection (due to force majeure circumstances).
   Also, if previously submitted documents were copies, then the inspector has the right to ask for the originals for verification.
5. The declaration is submitted to the inspectorate at the place of residence. This can be done in person, by mail, through a representative, via the Internet, or through the taxpayer’s office. The deadline for filing a declaration is any time. After an individual has submitted a clarifying declaration, the errors are considered corrected.
6. If, based on the results of the declaration, it turned out that at one time the tax base was underestimated, thereby personal income tax was not calculated and paid in full, then the tax office will send the individual a notice of payment of the tax, as well as fines and penalties.

There are a huge number of cells in the tax return form in which you need to enter various codes. Individuals who are faced with filling out this document for the first time, as a rule, are stunned. What is the adjustment number in the 3-NDFL declaration?

In order to solve this problem once and for all and find out all the necessary information about, as well as the correction number, we recommend that you read the text of this article.

A document intended for entering reporting information about the taxpayer’s sources of income and various financial transactions related to their spending is called a tax return.

This type of document must be filled out according to the 3-NDFL model. The declaration helps tax agents monitor the expenses of individuals, as well as ensure that they pay personal income tax to the state budget on time.

When and where to take it

In order for the declaration form to be accepted for verification, it is necessary to take into account time restrictions regarding its submission deadlines. The income tax for the current year can be returned only next year; accordingly, this year the personal income tax for 2016 and several previous years will be refunded.

It should be noted that some tax discounts, for example property ones, are provided to taxpayers regardless of when exactly the purchase of a housing property was made. Thus, it is possible to reimburse personal income tax even for real estate, the money for the purchase of which was spent in the distant past.

You need to submit the 3-NDFL form to the tax office. However, here a certain nuance must be taken into account - the location of this organ. The inspection must be located in the region of the Russian Federation in which the individual who filed the tax return is registered.

What to consider when filling out the form

As you know, based on the norms and rules adopted by tax legislation, there are a number of features relating to filling out the declaration. We invite you to familiarize yourself with the main ones:

1. Data entry process. All taxpayers, when they see a document for the first time, are usually frightened by the fact that it consists of many empty cells requiring various types of information. However, everything is much simpler than it seems at first glance. All necessary data is simply copied from other documents that are attached to the declaration, received by the taxpayer for calculating the deduction a little earlier.
2. Design rules. Everything here is also quite simple - you need to write text and numbers very clearly and accurately, and you need to do this with a blue or black pen. Any blots or damage to data are not welcome. All amounts are written in the currency of the Russian Federation and take into account not only rubles, but also kopecks.
3. Details. Each page must have its number, at least three barcodes, the identification number of the individual, his surname, initials, signature, as well as the completion date for this sheet of document.

Correction code

Today, there are five different types of tax discounts, and sometimes it happens that a taxpayer for the same period claims to be accrued simultaneously for several of them, and in rare situations even for five at once.

The adjustment number serves precisely so that tax agents can immediately understand which declaration form an individual submits for verification during the same tax period.

How to fill out the “adjustment number” cell

Correctly entering information into the field labeled as an adjustment number is very simple. If a document is submitted for consideration to the tax service for the first time, then the number zero is put, if the second time - one, the third time - two, and so on in increasing order.

The new declaration form contains three cells for entering the number. Most individuals fill them out as follows: “100” or “001” or “000”. This kind of record is completely wrong.

It is only necessary to indicate the adjustment code as follows: “0—” (if the form is issued for the tax period only for the first time), “1—” (if an individual has already submitted a deduction document once in the current tax year and wants to reimburse personal income tax again), “2—”, “3—” and so on (if the declaration is sent for the third and fourth times, respectively).

IMPORTANT!!! If the last two cells reserved for writing the adjustment number do not contain dashes, but other numbers, for example, zeros, then such a document will not pass the inspection, and it will be difficult for the tax inspector to understand what the taxpayer meant.

Why do you need an adjustment code?

Some individuals wonder why they should put the adjustment number on the 3-NDFL form, thereby making it clear to tax agents whether any other declaration was submitted by a particular taxpayer in this tax period, if the inspectorate already has its own database, which already contains information of this kind.

However, this code was invented and introduced for a reason. As you know, the declaration is not always brought in person for verification to the tax service, but is also sent electronically via the Internet or by mail.

Sometimes it happens that an individual needs to send several forms at once to calculate compensation over a short period of time, but as a result of technical failures, some of the documents arrive later.

In such situations, the tax inspector, having received a declaration with number one, immediately understands that another document with number zero should soon arrive.

Corrective declaration

Often, taxpayers make various unintentional errors in a document and, without noticing it, submit it for review. As a rule, tax agents, having noticed clerical errors or misprints, contact the individual who filed the declaration and demand that it be reissued.

After the applicant for a tax rebate has corrected these shortcomings by printing out a new form, he must again send the document for verification. However, it is necessary to take into account that the adjustment code must be entered one more than the previous one.

Where exactly should I enter this number?

Whatever year the taxpayer uses the form, he will immediately encounter the adjustment number, since this cell is located on the first sheet of the declaration.

Immediately after the details, at the top of the document its name is written, and then there is a line requiring the indication of the adjustment number on the left side, next to it - the tax period, and a little to the right - the code of the tax office to which the declaration is sent for review.

Some individuals cannot correctly enter this number because they do not know what is meant by such a concept as a tax period. Sometimes this is a normal calendar year, but in many situations this period can be shorter or longer. In order to clarify this nuance, we recommend using the simplest method - asking a question to a tax agent or employer.