Help 3-NDFL: current example of filling out in with explanations

Declaration in form 3-NDFL - a key document for individuals who want to return a tax deduction, declare income from the sale of property or confirm sources of profit. In 2026, the rules for its registration underwent a number of changes: deduction codes were updated, limits on property transactions were adjusted, and electronic filing via Taxpayer personal account has become even easier. However, even taking into account digitalization, many make mistakes when filling out, which leads to refusals of deductions or demands for the provision of updated data.

In this article we will look at current sample of filling out 3-NDFL Taking into account the latest legislative amendments, we will show you how to avoid typical mistakes (for example, incorrectly indicating BCC or income codes), and give step-by-step instructions for different situations: from a standard deduction for treatment to declaring income from cryptocurrencies. We will pay special attention new requirements of the Federal Tax Service to supporting documents and submission deadlines.

If this is your first time encountering a declaration or you doubt the correctness of its execution, this material will help break down the process. For convenience, we present downloadable templates in Excel and PDF format, as well as filling out examples for the most common cases.

What is a 3-NDFL certificate and why is it needed?

Form 3-NDFL is a tax return that individuals submit to the Federal Tax Service to report income received outside their main place of work, or to return part of the taxes paid. Unlike the certificate 2-NDFL, which is drawn up by the employer, the “troika” is filled out by the taxpayer himself. The main cases when a declaration is required:

• 💰 Tax deduction refund — for the purchase of housing, treatment, training, charity or investment.
• 🏠 Sale of property (apartment, car, garage), if it was owned for less than 3–5 years (depending on the type).
• 💼 Income from freelancing, rental or foreign sources, not taxed by the tax agent.
• 📈 Declaration of cryptocurrency transactions (from 2026, mandatory for transactions over 600 thousand rubles per year).

Important: as of January 1, 2026, new deduction codes for investment transactions came into force (for example, code 328 for dividends on IIS), and the requirements for confirming expenses for treatment and education have been tightened (checks with QR codes are now required).

If you do not submit a declaration in cases where this is mandatory (for example, when selling an apartment whose ownership is less than the minimum period), the Federal Tax Service may impose a fine of up to 5% of the amount of arrears for each month of delay (but not less than 1,000 rubles).

Current 3-NDFL forms for 2026: where to download and how to choose

The Federal Tax Service annually updates the declaration form, and in 2026 the form approved by order dated November 15, 2023 No. ED-7-11/1034@. Using outdated versions (for example, for 2022) will lead to refusal to accept documents. You can download the current form:

• 📥 Official website of the Federal Tax Service: section “Declarations” → “3-NDFL” → select year 2026.
• 💻 Taxpayer personal account: the system will automatically insert the current form.
• 📊 "Declaration" program from the Federal Tax Service (downloaded from the same site).

There are three options for the form:

Form type	For what cases	Features
Paper	If you submit your return in person to the tax office	Requires printing on one sheet on both sides or stitching
Electronic (Excel)	For filling out on a computer and printing	Contains built-in formulas for automatic calculation of amounts
Online form in the Personal Account of the Federal Tax Service	The most convenient way for most cases	The system prompts codes and checks errors in real time

⚠️ Attention: If you fill out a declaration in the “Declaration” program from the Federal Tax Service, be sure to update it to the latest version (current at the time of writing version 5.9.0). Older versions do not have new deduction codes, which will result in an error when submitting.

Step-by-step instructions: how to fill out 3-NDFL in 2026

Let's look at a universal algorithm for filling out a declaration using an example: tax deduction for the purchase of an apartment (the most common case). For other situations (treatment, sale of property, etc.) the structure is similar, only the income/deduction codes and attached documents differ.

Collect all supporting documents (sale and purchase agreement, checks, 2-NDFL certificate)

Download the current form or log into the taxpayer’s Personal Account

Specify bank account details for tax refund

Check for the presence of an electronic signature (if submitting online) -->

Step 1. Title page

Here are indicated personal data of the taxpayer:

• 📝 TIN — 12 digits (required!).
• 👤 Full name - in full, without abbreviations.
• 📍 Registration address - according to your passport (even if you actually live in another place).
• 📞 Contact phone number - to contact the inspector.
• 📄 Tax authority code - four digits (you can find out here).

In the “Adjustment number” field, indicate 0—, if you are submitting a declaration for the first time. If you are correcting errors in a previously submitted - 1—, 2— etc.

Step 2. Section 1: tax base calculation

This section is completed last of all, after all other sheets. Here are the following:

• 💵 Amount of tax to be paid/refunded (line 050).
• 📅 KBK — budget classification code (for deductions — 182 1 01 02010 01 1000 110).
• 🏦 Bank details to transfer the deduction (if a refund is due).

⚠️ Attention: An error in the KBK is one of the most common reasons for delays in payment of deductions. Check the current code on the Federal Tax Service website or in your Personal Account.

Step 3. Sheet A: income from sources in the Russian Federation

Help data is transferred here 2-NDFL, which is issued by the employer. Required fields:

• 🏢 Employer name - exactly as in the certificate.
• 💳 Amount of income (line 020) - total for the year.
• 🔢 Revenue code - for salary 2000.
• 💸 Amount of tax withheld (line 070).

If you have several employers, fill out a separate sheet A for each.

Step 4. Sheet D1: property deduction (for purchasing a home)

Here are the following:

• 🏡 Object type - apartment, house, land plot (code 1 for an apartment).
• 📐 Area - in square meters.
• 💰 Object cost (line 050) - no more 2 million rub. (deduction limit).
• 📄 Date of registration of the right - from the USRN extract.

Deduction code to buy a home - 311. If you paid interest on your mortgage, add sheet D2 with the code 312.

What to do if the apartment was purchased during marriage?

If housing is purchased as joint property, each spouse can claim a deduction in the amount of up to 2 million rubles (that is, up to 520 thousand rubles for two). To do this, you need to submit two declarations and attach application for distribution of deductions (a sample is available on the Federal Tax Service website).

Step 5: Verification and Submission

Before submitting the declaration:

1. Check all amounts on the calculator (especially if filled in manually).
2. Verify that income/deduction codes match current classifier.
3. Attach copies of documents (purchase and sale agreement, checks, loan agreement, etc.).

The deadline for filing a return for deductions is within 3 years from the moment the right arises (for example, for an apartment purchased in 2023, you can apply until the end of 2026). To declare income (for example, from the sale of property) - until April 30 next year.

Samples of filling out 3-NDFL for different cases

Below we present real examples filling out a declaration for the most common situations. You can download templates in Excel and adapt them to your data.

1. Deduction for the purchase of an apartment (without a mortgage)

Download sample: 3-NDFL_apartment_without_mortgage.xlsx.

Features:

• 📌 Sheet D1 indicates full cost of the apartment, but the deduction cannot exceed 2 million rubles.
• 📌 If the apartment was cheaper, the remainder of the deduction can be transferred to another property.
• 📌 Attached documents: purchase and sale agreement, acceptance certificate, EGRN extract, payments.

2. Deduction for treatment (including expensive)

Download sample: 3-NDFL_treatment.xlsx.

Important:

• 💉 For regular treatment, the deduction limit is 120 thousand rubles. per year (maximum return - 15,600 rubles).
• 💉 For expensive treatment (according to list of the Federal Tax Service) there is no limit.
• 💉 Be sure to attach receipts with QR codes (from 2026 required to confirm expenses).

3. Sale of a car (owned for less than 3 years)

Download sample: 3-NDFL_sale_auto.xlsx.

Nuances:

• 🚗 If the car was owned less than 3 years, income from the sale is taxed 13%.
• 🚗 You can reduce the tax base by 250 thousand rubles. (property deduction) or the amount of documentary expenses for the purchase.
• 🚗 Attach: purchase and sale agreement, PTS, payment documents.

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

According to statistics from the Federal Tax Service, every third declaration contains errors that lead to a refusal to deduct or a requirement to provide updated data. Let's look at the most common mistakes:

Error	Consequences	How to fix
Unfaithful KBK	The money will go to the wrong place, the deduction will freeze	Check the code on the Federal Tax Service website or in your personal account
Data mismatch with 2-NDFL	Refusal to deduct due to non-compliance	Verify income and tax amounts with a certificate from the employer
No signature or date	The declaration is considered unsubmitted	Sign all pages, indicate the current date
Unattached documents	Request to provide missing papers	Check full list of documents for your case
Errors in TIN or SNILS	Delay in processing the declaration	Check your passport or certificate details

⚠️ Attention: If you are filing a return on paper, be sure to staple it and number the pages (for example: “Sheet 1 of 5”). Without this, the tax office has the right not to accept documents.

Another common problem is application for distribution of deductions between spouses when purchasing a home in joint ownership. If it is not attached, the Federal Tax Service may deny a deduction to one of the spouses. Application form can be downloaded here.

Methods for filing a 3-NDFL declaration in 2026

In 2026, taxpayers have five ways submit a declaration. The choice depends on convenience and the period in which you need the deduction:

• 💻 Taxpayer personal account - the fastest and most reliable way. The system itself checks for errors, and the deduction comes for 1–2 months.
• 📤 Through the “Declaration” program — suitable for those who are used to working with Excel. After filling out, a file is generated for sending via personal account.
• 📄 On paper at the tax office - if you don’t trust electronic methods. Processing time: up to 4 months.
• 📬 By mail with a description of the attachment - send by registered mail with notification. The date of filing is the day of dispatch.
• 🤝 Through a representative by notarized power of attorney - if you don’t have time to study on your own.

Tax refund deadlines in 2026:

• 🕒 Electronic submission — 1–2 months (if there are no errors).
• 🕒 Paper submission - up to 4 months.
• 🕒 Desk inspection — up to 3 months (if the Federal Tax Service requests additional documents).

⚠️ Attention: If you submitted your return before February 1, the deduction may be returned in March-April (provided that the tax office has no questions). Filing late in the year may delay your refund until the next tax season.

What documents are needed for 3-NDFL in 2026

The list of documents depends on the purpose of filing the declaration. Below - exhaustive list for the most common cases:

1. For property deduction (purchase of housing)

• 📄 Purchase and sale agreement (or equity participation agreement).
• 📄 Certificate of acceptance and transfer of the apartment.
• 📄 Extract from the Unified State Register of Property Rights.
• 💰 Payment documents (receipt, bank statement, checks).
• 📄 Loan agreement and payment schedule (if there was a mortgage).
• 📄 Certificate 2-NDFL from the employer.

2. For social deduction (treatment, training)

• 🏥 Agreement with a medical institution (for treatment).
• 🎓 Agreement with an educational institution (for training).
• 💰 Payment receipts (required with QR codes from 2026!).
• 📄 Clinic/university license (if not specified in the contract).
• 📄 Certificate 2-NDFL.

3. For declaring income (sale of property, freelancing)

• 📄 Purchase and sale agreement (for the sale of property).
• 📄 Documents confirming purchase expenses (if you are reducing your income).
• 📄 Bank statements about receipt of money (for freelancing).
• 📄 Certificate of completed work/services (if applicable).

Frequently asked questions about 3-NDFL

Can I file 3-NDFL for several years at once?

Yes, but you need to fill out a separate declaration for each year. For example, if you bought an apartment in 2021, but did not submit documents, you can claim a deduction for 2021, 2022 and 2023 at the same time (if you had income subject to personal income tax).

What to do if the employer does not issue a 2-NDFL certificate?

You can get it yourself through Taxpayer personal account (section “Certificate of income”). If the data is missing, contact the Federal Tax Service with an application to restore the information.

Is it possible to fill out 3-NDFL by hand?

Yes, but this is fraught with errors. If you still fill it out manually, use black or blue ink, write legibly, without corrections. It is better to print the form and fill it out on your computer.

How many times can you get a property deduction?

You can get a deduction for purchasing a home once in a lifetime, but if you have not exhausted the limit (2 million rubles), the balance can be transferred to another object. For example, if the first apartment cost 1.5 million rubles, a deduction for the second can be claimed for the remaining 500 thousand rubles.

Do I need to file 3-NDFL if I sold the car for less than I bought it for?

Yes, it is mandatory to file a return, even if you do not have to pay tax. In this case, in sheet E1, indicate the income from the sale and expenses for the purchase (attaching supporting documents). The tax will be zero.