Tax return 3-NDFL for individuals: sample completion for with explanations

Filing a 3-NDFL tax return is a mandatory procedure for individuals who received income from which tax was not withheld or who claim tax deductions. In 2026, the declaration form and the rules for filling it out underwent a number of changes related to the updating of tax legislation. Even a minor error in a document can lead to a denial of a deduction or a fine, so it is important to understand the nuances of registration.

In this article we will analyze the current sample of filling out the 3-NDFL declaration for individuals, we will pay attention to typical mistakes and complex cases (sale of property, rental income, investment deductions). You will also find step-by-step instructions with screenshots of the fields that most often raise questions among taxpayers.

If you are submitting a declaration for the first time or want to make sure that it is completed correctly, this material will help you avoid common mistakes and save time on rework.

Who needs to submit the 3-NDFL declaration and when in 2026

Not all individuals are required to file a return. According to Art. 228 Tax Code of the Russian Federation, this is necessary in the following cases:

• 💰 Sale of property (real estate, transport, securities) owned for less than 3 or 5 years (depending on the type of property).
• 📈 Receiving income from renting out property, if the tax was not withheld by the tenant.
• 🎁 Gifts worth over 4,000 rubles. from individuals who are not close relatives.
• 💼 Income from foreign sources (salaries, dividends, interest on deposits).
• 📊 Self-declaration of tax deductions (standard, social, property, investment).

Deadline for submitting the declaration: until April 30, 2026 for income received in 2023. If you are only claiming a deduction (for example, for medical treatment or purchasing a home), you can file your return at any time during the year. However, you can only return tax for the previous three years.

⚠️ Attention: If you sold a car for less than RUB 250,000. or real estate less than 1,000,000 rubles, you do not need to submit a declaration - the tax on such a transaction is zero. But if the price is higher and the property was owned for less than a minimum period, a declaration is required.

Structure of the 3-NDFL declaration: which sheets to fill out

Form 3-NDFL consists of several sheets, but you do not need to fill out everything. The composition of the declaration depends on the type of income or deductions. Main sections:

Sheet/Appendix	When to fill out	Examples of cases
Title page	Always	Full name, INN, address, number of sheets
Section 1	Always	Amount of tax to be paid or refunded
Appendix 1	Income from sources in the Russian Federation	Salary, rent, sale of property
Appendix 2	Income from foreign sources	Salaries abroad, dividends from foreign companies
Appendix 3	Calculation of standard and social deductions	Treatment, training, charity
Appendix 5	Calculation of property deductions	Purchase/sale of real estate, land

For example, if you sold an apartment and want to claim a property deduction, you will need: title page, section 1, appendix 1 and appendix 5. For social deduction for education - title page, section 1 and appendix 3.

Step-by-step example of filling out a title page

The title page is the “face” of your declaration. Errors here may result in the document not being accepted. Let's analyze the filling by fields:

1. Correction number — “0—” if the declaration is submitted for the first time. If you are correcting errors, indicate the correction number (for example, "1—").
2. Tax period — for income in 2023, put “34” (code for the calendar year).
3. Tax office code — check on the Federal Tax Service website at your registration address. For example, for Moscow it is often “7700” plus the area code.
4. Taxpayer category code — for individuals it is “760”.
5. Full name - in full, without abbreviations, as in the passport.
6. TIN — 12 digits without spaces. If there is no TIN, leave the field blank.
7. Address — indicate according to your passport, even if you actually live in another place.

Example of filling out the "Address" field:

123456, Moscow, st. Lenina, 10, apt. 5

Pay attention to the field “I confirm the accuracy and completeness of the information” — your signature should be here (if submitting on paper) or electronic signature (if submitting through the taxpayer’s Personal Account).

The correct tax period is indicated (code "34" for 2023)|

The tax office code corresponds to the registration address|

Full name written, without errors |

TIN entered without spaces and dashes|

The address matches the passport data -->

Completing section 1: calculating tax to be paid or refunded

This section contains tax totals. No mistakes should be made here, since it is on the basis of this data that the Federal Tax Service will make a decision on the refund or collection of tax.

Main fields:

• 📌 Line 010 - total amount of income (transferred from appendices 1 and 2).
• 📌 Line 030 — the amount of tax deductions (from appendices 3, 5, etc.).
• 📌 Line 040 — tax base (income minus deductions).
• 📌 Line 070 — tax amount (13% of line 040 for residents).
• 📌 Line 140 - the amount of tax withheld by tax agents (for example, an employer).

Calculation formula:

Line 070 (tax) = Line 040 (base) × 13%
Line 160 (to be returned) = Line 140 (withheld) – Line 070 (tax)

If the value in line 160 is positive, you are entitled to a tax refund. If negative, you need to pay extra.

⚠️ Attention: If you claim a property deduction for the purchase of a home, the refund amount cannot exceed the personal income tax you paid for the year. For example, if you paid tax for 50,000 rubles, and the deduction was 100,000 rubles, only 50,000 rubles will be returned. The balance is carried over to the next year.

What to do if line 160 has a negative value?

A negative value on line 160 means you must pay additional tax. In this case:

1. Fill out a payment order to pay the tax (details can be found on the Federal Tax Service website).

2. Pay your tax by July 15, 2026 (for 2023 returns).

3. Attach the payment receipt to the declaration (if submitting on paper).

If you do not pay on time, penalties will be charged (1/300 of the Central Bank refinancing rate for each day of delay).

Sample of filling out Appendix 1: income from sources in the Russian Federation

This is the most voluminous application where all income received in Russia is listed. Let's look at the filling using the example of selling a car and renting an apartment.

Step 1. Filling out the section "Income taxed at the rate of 13%"

• 📝 Line 010 — income code. For selling property it is “1520”, for renting it is “1400”.
• 📝 Line 020 - amount of income (for example, 1,200,000 rubles for a sold car).
• 📝 Line 030 — deduction code. When selling property, this is “903” (property deduction in the amount of income).
• 📝 Line 040 — deduction amount (for example, 250,000 rubles for a car).

Step 2. Calculation of the tax base

Tax base (line 070) = Income (line 020) – Deduction (line 040). If the result is negative, enter "0".

Example for selling a car for RUB 1,200,000:

Line 020: 1,200,000
Line 040: 250,000
Line 070: 1,200,000 – 250,000 = 950,000

There is no deduction for rental income (unless you have certified expenses). In this case, line 070 = line 020.

Typical mistakes when filling out 3-NDFL and how to avoid them

Errors in the declaration can lead to a denial of the deduction or a requirement to pay additional tax. Here are the most common:

• ❌ Invalid income or deduction code. For example, instead of “1520” (sale of property) they indicate “2010” (salary). Check codes by Federal Tax Service directory.
• ❌ Rounding kopecks. All amounts are indicated in rubles and kopecks (for example, “1234.56”). Rounding to whole rubles is a mistake.
• ❌ Data inconsistency between sheets. For example, the income amount in Schedule 1 does not match Section 1. Always double-check the data transfer.
• ❌ No signature. Without a signature, the declaration is considered invalid. In electronic form, the signature is placed through the Personal Account or a qualified digital signature.
• ❌ Submitting to the wrong tax office. The declaration must be submitted at the place of residence (registration), and not at the location of the property.

To avoid errors:

1. Use the Declaration 2023 program - it automatically checks for logical errors.
2. Check the data with documents (contracts, 2-NDFL certificates, checks).
3. If in doubt, contact the tax office for advice (free).

⚠️ Attention: If you submit a declaration to receive a deduction for education or treatment, do not forget to attach supporting documents (contracts, checks, licenses of the educational institution). Without them, the Federal Tax Service will refuse the deduction, even if the declaration is filled out correctly.

Methods for filing a 3-NDFL declaration in 2026

In 2026, taxpayers have five ways to file their returns. Choose the most convenient:

Method	Pros	Cons
Taxpayer personal account	Fast, automatic checks, no need to go to the tax office	You need a verified account on gosuslugi.ru
"Declaration 2023" program	Hints when filling out, error checking	Need to download and install
Through MFC	You can make an appointment at a convenient time	Longer than online, queues possible
Russian Post	No need to go to the tax office	You need to fill out an inventory of the investment, delivery time is up to 10 days
Personally at the tax office	You can ask questions to the inspector	You must register in advance, there may be queues

The fastest and most reliable way is Taxpayer personal account. There you can also track the status of checking your declaration and receiving the deduction. If you submit documents on paper, make two copies - one will remain with you with a mark of acceptance.

FAQ: Answers to frequently asked questions about the 3-NDFL declaration

🔹 Do I need to submit a declaration if I sold the car for 200,000 rubles?

No, if the car has been owned for less than 3 years, but the sale price does not exceed RUB 250,000. In this case, the tax is zero, and a declaration is not required to be submitted (clause 17.1 of Article 217 of the Tax Code of the Russian Federation).

🔹 Is it possible to file a return for 2020 in 2026?

Yes, but you can only return tax for the previous three years. For example, in 2026, you can file returns for 2021, 2022, and 2023. The deadline has expired for 2020.

🔹 How to correct an error in a submitted declaration?

You need to submit an updated return with the same tax period, but with the adjustment number "1—", "2—", etc. This can be done online in the taxpayer's Personal Account.

🔹 How long does it take to process a tax return?

The standard period for a desk audit is 3 months. If you claimed a deduction, the funds will be credited to your account within 1 month after the verification is completed (if there are no errors).

🔹 Is it possible to get a deduction if I did not officially work?

No. A deduction is a refund of previously paid tax. If you did not pay personal income tax (for example, you did not work or received a “gray” salary), you will not be able to return anything.