Filling out the declaration 3-NDFL to obtain a property or social deduction often becomes a test of the taxpayer’s patience. The most difficult stage, from the point of view of searching for information, is the correct indication of the income received during the reporting period. Many citizens are confused about the terms, not understanding exactly what amount needs to be entered in the appropriate fields of the program or personal account.
In this article we will look at what is hidden behind the concept of “amount of income”, what is the difference between accrued and paid funds, and where to find the exact numbers to fill out. An error in one number can lead to refusal of verification or the need to submit an updated declaration, so it is important to understand the nuances tax accounting in advance.
The main difficulty is that the data to be filled out is taken from different sources: certificates from the employer, sales contracts or bank account statements. Tax base is formed on the basis of official documents, and arbitrary calculations are not allowed here. Let's look at the income structure and sources of information so that you can fill out the report accurately.
Difference between accrued and paid income
The first thing you need to understand when working with a form is 3-NDFL: The tax office uses the concept of “accrued income” and not “received in hand”. This is a critical point, since the help 2-NDFL, which is issued by the employer, these amounts may differ, especially if payments were made at the end of December or beginning of January of the next year.
For the purposes of the declaration, it is the fact that income is accrued in the reporting period that is important, regardless of the date of actual payment. If the salary for December was accrued in December, but paid in January of the next year, it will still be included in the declaration for the previous year. Tax period is strictly tied to the calendar year, and shifting payment dates does not change income.
⚠️ Attention: If you indicate in the declaration the amount actually received on the card, and not accrued according to accounting, there will be a discrepancy with the data that the tax office already has from your employer. This is guaranteed to lead to the suspension of the scan.
The difference between these indicators often occurs for workers with a variable schedule or seasonal nature of work. This is also true for those who received awards or bonuses that could be accrued in one month and paid out in another. The program for filling out the declaration automatically pulls up the data from the certificate 2-NDFL, where the correct, “accrued” amount already stands.
Always check the amount in the “Income” column with the amount in paragraph 5.1 of the 2-NDFL certificate. This is the official figure for the Federal Tax Service, even if you received less due to alimony or enforcement proceedings.
Where to get accurate data: 2-NDFL certificate and other sources
The main document confirming your earnings is a certificate of income and tax amounts of an individual, formerly known as 2-NDFL. It is from this that the vast majority of figures for working citizens are taken. In 2026 and later, this document has a unified form approved by order of the Federal Tax Service.
To fill out the section on income from sources in the Russian Federation, you will need the data from sections 3 and 4 of the certificate. The monthly amounts and overall totals are detailed there. Total income is indicated before tax deduction, that is, “dirty”, which often surprises taxpayers who are accustomed to handling the amount “in hand.”
- 📄 Section “Income taxed at a rate of 13%”: this contains the bulk of data on salaries, vacation pay and sick leave.
- 💰 Clause 5.1 “Total amount of income”: this is the figure that needs to be transferred to the appropriate field of the declaration for the entire year.
- 🧾 Clause 5.2 “Tax base”: the amount on which the tax was actually calculated (may be less than the total amount of income if standard deductions were applied).
If you had income not from your employer, for example, from the sale of property or rent, the data sources will be purchase and sale agreements, acceptance certificates, or bank account statements. In the case of the sale of real estate or a car, data can also be downloaded automatically from registers if the transaction has been officially registered.
Income structure in the taxpayer’s personal account
The modern way of reporting is through Taxpayer personal account (LKN) on the Federal Tax Service website. The service interface automatically structures the data, but the user needs to understand where and what to enter. When choosing a source of income, the system will offer several options, and the correctness of the calculation depends on the correct choice.
In LKN, income is divided into several categories: from sources in the Russian Federation, from sources outside the Russian Federation, from entrepreneurial activities and others. For most citizens applying for deductions, income from sources in the Russian Federation is relevant. It is important here to choose the right income code if you fill out the declaration manually, although the system often offers automatic filling.
| Income type | Where is it reflected in the certificate? | Revenue code (example) | Tax rate |
|---|---|---|---|
| Salary | Section 3, paragraph 5 | 2000 | 13% / 15% |
| Vacation pay | Section 3, paragraph 5 | 2012 | 13% / 15% |
| Dividends | Section 3, paragraph 5 | 1010 | 13% |
| Sale of property | Appendix 1 | 1510 / 1511 | 13% |
When working in LKN, the system can pull up income data automatically if the employer has already submitted reports. However, always double-check these numbers with the paper or electronic certificate that was given to you. Human factor or technical errors when transferring data from the employer to the Federal Tax Service are common.
Automatic filling in the LKN is convenient, but the taxpayer is responsible for the accuracy of the data. Always check the numbers with the original certificates before sending.
How to fill out Appendix 1: step-by-step instructions
Appendix 1 in the declaration 3-NDFL is intended to indicate income from sources in the Russian Federation. This is the central hub where information about all payments flows. Completing this section requires care, since the details of each employer are indicated here separately.
First, information about the source of payment is entered: TIN, KPP, OKTMO and name of the organization. This data is taken from the help header 2-NDFL. Next comes a block about the amount of income. Here it is important not to confuse the lines: “Amount of income” and “Amount of tax calculated”.
- Open Application 1 in the program or web interface.
- Enter the employer's TIN - the system itself will pull up the name and checkpoint (if you fill it out in the LCN).
- In the “Income Amount” field, enter the value from clause 5.1 of the certificate
2-NDFL. - In the “Tax base” field, enter the value from paragraph 5.2 (usually the same as income if there were no standard deductions).
- Enter the amount of tax calculated and withheld.
If there are several sources of income (you changed jobs or worked part-time), you need to add the appropriate number of entries. For each source, a separate block with complete data is created. Summation occurs automatically in the final sections of the declaration; your task is to correctly enter data for each episode.
☑️ Checking Appendix 1
Income from the sale of property: car and real estate
Income received from the sale of property requires special attention. In this case, the “income amount” is the price specified in the purchase and sale agreement. Even if you sold a car or an apartment cheaper than you bought it, and you don’t need to pay tax, the fact of income and the amount of the transaction must be reflected in the declaration.
Confusion often arises here: many people believe that since there is no tax to pay (due to the use of a deduction), then there is no need to file a declaration. This is a mistake. If you owned the property for less than a minimum period (3 or 5 years), you are required to report the income. Tax base in this case, it is calculated as the difference between the sale price and the purchase price (or property deduction).
To fill out you will need:
- 🚗 Purchase and sale agreement (PSA) of a car or real estate.
- 💸 Payment documents confirming receipt of money (receipt, bank statement).
- 📑 Documents confirming purchase expenses (if you apply the “income minus expenses” deduction).
The declaration indicates the full amount of income, without deducting expenses. Expenses are taken into account in the relevant sections (Appendix 1, section “Amount of deduction (expense)”). This allows the inspector to see the full picture of the transaction: how much they sold for and by what amount the base was reduced.
What happens if you underestimate the sales amount in the contract?
Understating the price in the contract (“sale for 10 thousand rubles”) for the purpose of tax evasion carries risks. The tax office can check the transaction at market value (cadastral value for real estate) and assess additional tax, as well as issue a fine for non-payment.
Typical mistakes when indicating the amount of income
Statistics from desk audits show that errors in income figures are one of the most common reasons for suspension of an audit. Most often, people indicate the amount received on the card, forgetting about personal income tax, or confuse the years of accrual. It is also a common mistake to ignore income from part-time jobs or one-time civil contracts.
Another common problem is rounding. In the declaration, amounts are indicated in full rubles. Kopecks are rounded according to mathematical rules: up to 50 kopecks are discarded, 50 or more are rounded to the nearest ruble. Incorrect rounding can lead to a discrepancy of 1 ruble, which is technically an error.
⚠️ Attention: Do not forget about income in the form of payment in kind or material benefits. If your employer paid for your vacation or gave you an interest-free loan, this is also considered income and must be reflected in the certificate
2-NDFLand, accordingly, in the declaration.
Ignoring income from renting out an apartment is also a violation. Even if you rent out housing as a self-employed person and pay tax through the “My Tax” application, for the purposes of 3-NDFL (for example, for property deductions), this income may need to be indicated depending on the situation, although more often the tax office itself sees the data on self-employed people. However, if you are declaring income to verify solvency or as part of other procedures, completeness of the data is critical.
FAQ: Frequently asked questions
Do I need to include child benefits in my income?
No, state benefits, including child benefits, sick leave (except for the first 3 days at the expense of the employer) and alimony, are not subject to personal income tax. Consequently, they are not included in the amount of income in 3-NDFL. In the help 2-NDFL they may be reflected with codes that do not require payment of tax, or may not be reflected at all in the section of taxable income.
What to do if the amount of income in the LKN differs from the 2-NDFL certificate?
Most likely, the employer has not yet submitted the reports or submitted them with errors. In this case, wait for the data to be updated or request an up-to-date certificate from your accountant. Submitting a declaration with data that differs from the official reporting of the employer is risky - this will lead to a desk audit and requests for clarification.
What if I worked for less than a year?
You indicate the actual amount of income received for the months worked. In the “Number of months” column you can indicate the actual number of months of work, but for the calculation of social and property deductions this does not matter - the very fact of having income on which tax is paid is important.
Do I need to indicate income in foreign currency?
Income received in foreign currency is recalculated into rubles at the rate of the Central Bank of the Russian Federation on the date of actual receipt of income (date of crediting to the account or receipt at the cash desk). The already recalculated ruble amount is entered into the declaration.