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Office audit 3-personal income tax 2019

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You may need to renew your ITIN. All ITIN numbers that have not been used once in the last three years in federal tax returns cannot be used in tax returns after January 1, 2017. In addition, all ITIN numbers assigned before 2013 will expire this year, starting from numbers containing in the middle a group of numbers 78 or 79 (for example, 9XX-78-XXX). All expired ITINs must be renewed before being used in tax returns filed in the United States. ITIN holders who do not need to file a tax return next year are not required to do anything. In addition, new documentation requirements for assigning or renewing ITIN numbers for some dependents apply. For more information, visit the following link: Frequently Asked Questions for ITIN Expiration.

What is an ITIN? (What is an ITIN?)
A Tax Identification Number (ID) is a number that is used to process tax returns and is issued by the Internal Revenue Service. This is a nine-digit number that always starts with the number 9, and the fourth and fifth digits of which form a number in the range from 70 to 88, for example: 9XX-70-XXXX. WITH April 12, 2011 The range has been expanded by including 900-70-0000 - 999-88-9999, 900-90-0000 - 999-92-9999 and 900-94-0000 - 999-99-9999. The U.S. Internal Revenue Service (IRS) issues individual taxpayer numbers to individuals who must have a U.S. tax identification number but do not have a Social Security Number (SSN) and are not eligible to receive it from the Social Security Administration ( Social Security Administration (SSA)).

Individual taxpayer numbers are issued regardless of immigration status, since the tax reporting requirements of the Internal Revenue Code apply to both permanent and temporary aliens residing in the United States.

In order to obtain an individual taxpayer identification number, it is necessary to comply with the requirements for filing tax returns and submit a valid federal income tax return, unless an exception to these requirements is provided.

What is the individual tax identification number used for? (What is an ITIN used for?)
The individual tax identification number is intended only for filing a federal tax return and is not intended for any other purpose. The U.S. Internal Revenue Service issues individual taxpayer numbers to help individuals comply with U.S. tax laws and provide a means for efficiently processing and filing tax returns, as well as for payments to individuals who are not eligible for a Social Security Number.

Individual Taxpayer Identification Number (ITIN) does not entitle:

  • to work in the USA
  • to receive social security benefits (Social Security),
  • to receive a tax credit for earned income (Earned Income Tax Credit).

Who needs an individual tax identification number? (Who needs an ITIN?)
The U.S. Internal Revenue Service issues individual taxpayer identification numbers to foreigners and others who are subject to tax reporting or tax returns and are not eligible for a Social Security Number (SSN). An individual tax number is required for a foreigner temporarily residing in the United States who is not entitled to a Social Security number and is required to file a tax return in the United States only to receive a refund of overpaid taxes in accordance with the provisions of the United States tax treaty.

Other individuals who require an individual taxpayer identification number include the following:

  • a foreigner temporarily resident in the United States who must file a tax return in the United States,
  • a resident alien in the USA (this status is established on the basis of the number of days spent in the USA) filing a tax return in the USA,
  • dependent or spouse of a US citizen or alien resident in the United States,
  • Dependent or spouse of a foreigner holding a visa temporarily in the United States.

How do I know if I need an individual tax ID? (How do I know if I need an ITIN?)
If you do not have a social security number and you do not have the right to receive it, but you must provide a federal tax identification number or file a federal income tax return, you must file an application for assigning you an individual tax identification number.

If you have applied for a Social Security number, do not submit Form W-7. Form W-7 is only completed if the Social Security Administration informs you that the Social Security Number (SSN) cannot be issued.

To obtain a social security number, use Form SS-5, Application for a Social Security Card. To obtain an SS-5 Form or to determine if you are eligible for a Social Security Number, refer to the Social Security Administration Website or the Social Security Administration Office (SSA). By law, a foreigner cannot have both an individual tax identification number and a social security number at the same time. The U.S. Internal Revenue Service processes tax returns in which the individual taxpayer numbers and social security numbers are shown on the tax form for the social security numbers.

The U.S. Internal Revenue Service no longer accepts or processes forms that state SSA, 205c, applied for (filed), NRA (temporary resident alien), gaps left, etc.

How to apply for an individual taxpayer identification number? (How do I apply for an ITIN?)
When applying, use the latest version of Form W-7, “Application for the IRS Individual Taxpayer Identification Number.” Attach a valid federal tax return if you do not have the right to be exempted from filing requirements, as well as a genuine, notarized or certified identity card and documents proving your status as a foreigner.

Since you are filing a tax return as an annex to the application for assigning an individual taxpayer number, you should not send it to the address indicated in the instructions for filling out the Form (Form) 1040, 1040A or 1040EZ. Instead, send your tax return, Form W-7, ID, and documents confirming your alien status to the IRS at the following address:

Internal Revenue Service
Austin service center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342

You can also apply using the services of an Acceptance Agent authorized by the U.S. Internal Revenue Service, or contact the U.S. Internal Revenue Service Taxpayer Assistance Center in person, instead of sending the information in a letter to the U.S. Internal Revenue Office. Austin The United States Taxpayer Assistance Centers (TACs) provide assistance in drawing up an application for assigning an individual tax payer number (ITIN) to individuals who apply there personally, only by arranging an interview in advance. The US Office of the Internal Revenue Service in Austin handles issues related to individual taxpayer numbers by mail.

When should I apply for a tax identification number? (When should I apply for an ITIN?)
You must complete Form W-7 as soon as you are ready to file your federal income tax return, as you need to attach it to your application.

If you meet one of the exceptions to the requirements for filing a tax return, provide Form (W) 7 with documents proving your identity and your status as a foreigner, as well as supporting documents required to prove your right to be exempted from the requirements .

These documents should be provided as soon as possible after you establish that you are in compliance with the exception to the requirements. You can apply for a unique taxpayer identification number for you during the year. However, if the tax return attached to Form W-7 is filed after the deadline for filing it, you may need to pay interest and / or a fine. To avoid this, you must file a tax return for the current year on time.

Where can I get help with applying for an individual tax identification number (ITIN)? (Where can I get help with my ITIN application?)
You can call the IRS toll-free at 1-800-829-1040 if you are located in the United States. If you are outside the United States, please call tel to obtain information and assistance with completing Form W-7 and your tax return or to check the status of your application six weeks after submitting Form W-7. 267-941-1000 (paid number).

In addition, the U.S. Internal Revenue Service provides assistance in filling out individual taxpayer identification applications at the U.S. Taxpayer Assistance Centers (TACs), which you can go to in person only by arranging an interview in advance. You can also use the services of an Acceptance Agent authorized by the IRS.

How and when can I expect to get an individual tax number? (How and when can I expect to receive my ITIN?)
If it is completely completed, you will receive, as a rule, within seven weeks a letter from the United States Internal Revenue Service, which will indicate the individual tax identification number (ITIN) assigned to you. If you have not received your Individual Taxpayer Identification Number (ITIN) or other correspondence within seven weeks of submitting your application, you can call the United States Internal Revenue Service toll-free at 1-800-829-1040 to inquire about the status of your application. call tel. 267-941-1000 (paid number).

See our FAQ page for more information.

Who passes 3-personal income tax

A declaration in the form of 3-personal income tax is submitted not only by certain categories of Russian citizens, but also in two cases by tax residents of the Russian Federation, if:

  • income was received outside our country and there are no agreements on avoiding double taxation between the Russian Federation and the country of the resident,
  • income received in the Russian Federation, but personal income tax is not withheld.

Note that some categories of individuals, by definition, independently calculate and pay personal income tax, this:

  • IP on OSNO,
  • notaries, lawyers and some other categories of individuals.

Sources of additional income, which the tax authorities will definitely learn about, are:

  • sale of personal registered property (cars, real estate, including land) or income from its rental,
  • winning the lottery.

Residents of the Russian Federation, having undergone expensive treatment (for example, implantation), can fully reimburse treatment by returning withheld (accrued) personal income tax. Of course, if the annual amount of this tax is not less than the cost of treatment.

Tax legislation provides for several types of personal income tax deductions:

  • standard tax deductions that are granted to various categories of citizens, including beneficiaries (Article 218 of the Tax Code),
  • social tax deductions in connection with expenses, in particular, for training, treatment, co-financing of pensions, etc. (Article 219 of the Tax Code of the Russian Federation),
  • investment tax deductions that apply to certain transactions with securities and individual investment accounts (Article 219.1 of the Tax Code of the Russian Federation),
  • property tax deductions provided in connection with the sale of property, the acquisition of housing and the payment of interest on mortgages (Article 220 of the Tax Code of the Russian Federation),
  • tax deductions for the transfer to future periods of losses from operations with securities and operations with derivative financial instruments (Article 220.1 of the Tax Code of the Russian Federation),
  • tax deductions for the transfer to future periods of losses from participation in an investment partnership (Article 220.2 of the Tax Code of the Russian Federation),
  • professional tax deductions for which individual entrepreneurs, lawyers, notaries, etc. are entitled (art. 221 of the Tax Code of the Russian Federation).

Moreover, tax refund is valid only for personal income tax rate of 13%. That is why only tax residents can apply for it.

In addition to residency, the following restrictions may apply to tax refunds:

  1. amount of money
  2. reporting period
  3. number of applications.

So, when buying a home, you can apply a deduction only once in a lifetime, but at the same time a tax refund is possible in the carry-over mode. There are no deductions for treatment and the formation of a carry-over, but they can be used for each year when such services were paid.

Deadlines for submitting a declaration in the form of 3-personal income tax

The reporting period for personal income tax is one year, and only after its completion can reporting be generated, without any exceptions for tax refunds. An exception to the rule applies only to the cessation of activities, the income from which the individual receives independently, without any tax agent.

In case of termination of activity, the reporting period is also calculated from the beginning of the year, but not until its completion, but until the termination of activity. From this moment it is necessary to count five days to determine the period for the provision of 3-personal income tax.

In addition, a declaration must be submitted to him no later than one month before leaving the territory of the Russian Federation.

If the activity did not stop, then the standard reporting period is until April 30 of the year following the expired tax period (Clause 1, Article 229 of the Tax Code of the Russian Federation). For example, for 2018, IPs on the common system are dealt 3-NDFL by April 30, 2019.

After a desk audit of the tax, which is carried out within 3 months after the filing of the declaration and application, the applicant must receive a written message. It should contain a provision on the deduction or refusal of it. Therefore, after filing a declaration and statement, as well as the adoption of a positive decision by the IFTS, you can expect to return the amount of excessively paid tax within 1 month.

In the event that the tax does not transfer the property deduction on time, that is, after 4 months, you can file a complaint. The tax is required to be refunded, provided that the IFTS has no claims to documents and declarations, otherwise the return period may be delayed.

It is possible to apply a tax deduction only in a three-year period, after the implementation of preferential expenses (paragraph 7 of article 78 of the Tax Code of the Russian Federation). So, you can declare your right to a tax refund on the cost of treatment paid in 2018 by the end of 2021.

How to fill out a 3-personal income tax return

It is most optimal to use a special free program from the Federal Tax Service. You can find it by following the steps numbered in fig. 1 from 1 to 3:

  1. in the upper search bar of the site nalog.ru select your region,
  2. in the next search line, type 3-NDFL,
  3. Click Find.

On the page that opens, also perform the sequential actions, which are shown in Fig. 2 are numbered as 1-4:

  1. in the search settings, we recommend clicking on “Select All” (action No. 1),
  2. it’s better to choose your region (action number 2),
  3. apply the selected parameters (action No. 3),
  4. select from the drop-down list the line “Program for the preparation of information in the form of 3-NDFL and 4-NDFL” (action No. 4).

On the page that opens, you must select the year for which you want to submit a declaration in the form of 3-personal income tax by clicking on it. In fig. 3 selected year 2018 (action No. 1). Next, you need to download the proposed files (steps nos. 2-4).

Carefully study the downloaded files and follow them exactly.

Attention!

The declaration in the form of 3-NDFL for submission in 2019 for 2018 is significantly simplified compared to the forms for previous years (Order of the Federal Tax Service of Russia dated 03.10.2018 No. MMV-7-11 / 569 @).

Simplification, as well as complication of forms, is, first of all, changes. Using previously installed programs is unacceptable!

How to submit a declaration

First of all, determine the address of the desired tax, based on which registration you have: permanent or temporary.

Important!

If you have a permanent registration, you will be attached to the tax office automatically. If the registration is temporary, you need to register for tax yourself.

It does not matter that the territorial services of your inspection do not fall, for example, yours:

  • Actual residence
  • place of work or study,
  • the address of the treatment or the purchased (sold) apartment.

The number of the required IFTS can be found here: https://service.nalog.ru/addrno.do. This requires a sequence of actions:

  1. введите свой адрес в таблицу, выпадающую при нажатии на строку «Адрес»,
  2. выберите свой регион (действие № 1 к рис. 1) и закладку «Контакты» (крайняя справа, также видна на рис. 1),
  3. найдите адрес инспекции по ее номеру.

Сдать форму 3-НДФЛ можно разными способами:

1. Личный визит в инспекцию

В бумажном виде в саму налоговую лично или через третье лицо по нотариальной доверенности можно сдать:

  • a package of documents (when it comes to tax refunds),
  • only declaration (in other cases).

When forming a declaration through an exit program, choose a machine-readable form - this is easier than proving to the inspection your right to report on paper, without an application, for example, a flash drive. On the second copy, ask for an acceptance mark.

A plus: The tax inspector will immediately perform a basic check of documents and report any flaws.

Minus: It will take a lot of time, even if you are recorded through the website www.order.nalog.ru or the portal of public services. The inspector may refuse, having requested additional documents not prescribed by law. It will be difficult to challenge such actions, as the refusal will be in words. In addition, there is a risk of losing the second copy with a mark on the submission of the declaration. If it is not possible to submit the declaration in person, a notarized power of attorney is required for a third party (paragraph 3 of article 29 of the Tax Code of the Russian Federation).

2. Post

It is impossible to drop the envelope into the mailbox because of the obligatory description of the attachment (Clause 4, Article 80 of the Tax Code of the Russian Federation).

A plus: There will be no refusal to accept, all interaction with reviewers is formalized. You do not need a notarization of authority for the one who sends the documents for you.

The tax office has less time to check, which means less chance of finding errors and inconsistencies (since the date of delivery of the declaration is the date of posting by postmark, the deadline starts from that day, and the tax day has fewer days for verification by delivery).

Attention!

The declaration and inventory enclosed in the postal item must be signed by the declarant.

Minus: There is a risk of losing your postal receipt.

3. Dispatch through the personal account of the taxpayer

To send 3-NDFL with applications through your personal account on the website of the Federal Tax Service, a simple electronic digital signature (hereinafter - EDS) is sufficient, which will be generated in your personal account for free.

A plus: The influence of the human factor is minimized.

Minus: Registration is required in your account.

4. Sending through the website gosuslugi.ru

Almost no one uses this method, since it is necessary to have an enhanced digital signature. And its receipt in the certification center costs about 1.5 thousand rubles. in year.

How is the tax audit 3-PIT

Consider the important stages of checking the declaration by the inspectors of the cameral department.

1. The correctness of filling out the declaration

Verification algorithms similar to those prescribed in the Declaration program from the Federal Tax Service website are based on regulated control ratios (Letter of the Federal Tax Service of Russia dated 20.12.2018 No. BS-4-11 / 24887 @). This check is automatic, as is reconciliation, for example, with 2-NDFL.

Differences arise for various reasons. From the banal forgetfulness of the employer's accountant, who did not pass 2-NDFL or who failed with errors, to the mistakes of the declarant. So, taxpayers often forget to transfer the following indicators from 2-PIT to 3-PIT:

  • taxable amount of income
  • calculated and withheld personal income tax.

These errors do not affect control ratios. However, the program will count personal income tax as not withheld by a tax agent.

When declaring the sale of property, individuals may forget to indicate the total amount of income, but they never forget about the property deduction, thereby lowering the tax.

By purchasing only a share, the applicants indicate in 3-NDFL the entire cost of housing, although the deduction is always proportional to the share.

In contrast to treatment and education, for example, the purchase of a home allows for carry-over deductions with insufficient personal income tax. Accordingly, it is necessary to verify the balance indicated in the previous declaration.

2. The legitimacy of the application of rates, benefits

Table 1 shows the personal income tax rates for 2018 depending on the status of the taxpayer, which will be checked during a desk audit.

Table 1. Personal Income Rates - 2018

In addition to the deductions already considered, which make it possible to reduce the amount of personal income tax and even completely return it, there is a possibility in principle not to pass 3-personal income tax. Such an obligation is absent in the sale of personal property, if the term of ownership of the sold objects that are not involved in the activities of an individual as an individual entrepreneur amounted to:

  • more than 3 years for inherited (rent) or privatized real estate, as well as other property,
  • more than 5 years - for the rest of the real estate (Clause 17.1, Article 217 of the Tax Code of the Russian Federation).

Attention!

Starting from 2019, the business use of IP property for benefits is not an obstacle subject to certain conditions (Article 217 of the Tax Code of the Russian Federation as amended by Federal Law No. 425-FZ of November 27, 2018).

3. Verification of documents attached to the declaration

Documents that are necessary as the basis for applying tax deductions are listed in the Letter of the Federal Tax Service of Russia dated 11.22.2012 No. ED-4-3 / 19630 @. During the inspection, inspectors will be interested in both the completeness and reliability of the documents. This parameter is usually specified as part of counter checks. Tax officers check costly treatment with particular care.

How long does a desk check 3-NDFL

Individual entrepreneurs on a common system and everyone who does not claim a deduction is not too much interested in shortening the time for checking a tax return. However, when it comes to tax refunds, then the term is not only important, but also very important. After all, it depends on him when the budget money will be sent to the taxpayer.

Attention!

A desk tax audit of 3-NDFL lasts 3 months from the date of submission of 3-NDFL to the inspection (clause 2 of article 88 of the Tax Code of the Russian Federation).

In case of postal delivery, the date of submission of the declaration (i.e. the date of receipt of the IFTS documents sent by mail) is considered the date of posting by postmark.

Filing a revised tax return may at any time interrupt the unfinished desk audit of the primary 3-personal income tax. In this case, the deadlines will be canceled and a new countdown will start, already in relation to the updated declaration (paragraph 2 of article 88 of the Tax Code of the Russian Federation). Violation of the terms of a desk audit is a rare occurrence, as a rule, a tax return is checked very quickly if the inspection has no complaints about the submitted documents and declarations.

How to expedite the check on 3-personal income tax

The taxpayer does not have legal levers of influence on the speed of work of the inspector with the tax return. You can influence only indirectly, having thoroughly worked:

  • indicators in the formation of 3-personal income tax,
  • Attached documents.

In order for the inspector to promptly clarify the information, be sure to indicate your current phone number. If the contacts of educational (medical) organizations or other persons from whom confirming documents have been received have changed, inform the inspection.

Often, inspectors, in order to expedite the verification, prefer to call to clarify the nuances. Moreover, often even minor violations occur during counter-checks.

So, examiners sometimes call the medical organization themselves and ask them to fax them the necessary documents confirming the accuracy of the certificates issued to the patient. As a rule, physicians interested in further patient care will not insist on following the procedure and receiving a request through the inspection where they are registered.

In other cases, acceleration can only be said if there has been a delay in verification. In order to move the audit off the ground, it is possible to appeal against the inaction of the inspection, recalling the need to comply with deadlines.

How to track verification status

The phrase that you want to know the result of the INN check will help you find out:

  1. stage of checking your declaration,
  2. Are there any difficulties (for example, with a counter check).

However, this method takes a lot of time to dial. Even if you call through the FTS hotline, and they connect you to the right department of your inspection.

The answer to the official written request to the tax office will also come soon - at best in a month. The easiest way is to check the status of verification of the declaration through a personal account on the website of the Federal Tax Service (section "Status of verification 3-NDFL"):

  • a record that the declaration is registered (the number of the submitted declaration, the date of registration) at the IFTS with the tax authority means that the maximum waiting period is about 3 months from the date of registration,
  • between the status of "Started" or "Completed" in the office percentages will be displayed (they do not characterize the actual status of the check, but only show in percentage terms the amount of time until it ends).

If the status of checking the tax return is not available - you must contact the tax office for clarification.

3-PIT Test Results

If we are talking about IP on the general system and other cases of filing 3-NDFL that are not related to tax refunds, then the best result of a desk audit is the absence of any messages from the IFTS. The fact is that the tax authorities draw up an act of cameral inspection only if violations have been identified. It is drawn up within 10 days from the date of completion of the audit (Clause 1, Article 100 of the Tax Code of the Russian Federation).

If the 3-NDFL declaration has been submitted for tax refund, the IFTS will necessarily make a decision, depending on the content of which you can:

  1. make an application for a refund and wait for receipts within a month (paragraph 6 of article 78 of the Tax Code of the Russian Federation),
  2. appeal the refusal (tax authorities will necessarily notify its reasons).

The decision to refuse tax refund will necessarily be preceded by a requirement to amend and / or present a complete set of necessary supporting documents. Also, tax authorities can:

  • require written explanations (the preparation period is 5 days in accordance with paragraph 3 of Article 88 of the Tax Code of the Russian Federation),
  • Appoint a personal appearance to the inspection.

If you do not respond to the requirements, then the tax authorities will either assess the personal income tax, or if the taxpayer expects the personal income tax to be returned, they will take a negative decision.

Features of the tax system

The USA has a progressive tax system. This means that the more a person earns, the greater the percentage of his income he pays in taxes. For comparison: in Russia it does not matter what a person’s income is, he will always pay 13%.

The American state brings up the most independent citizens. All taxpayers are required to fill out and submit declarations on their own, while spouses can file a declaration together or separately. Of course, there are special services that for a fee help with all tax documentation (for example, TurboTax and TaxAct). Payroll taxes can be withheld automatically, for example, through the employer, but you still need to file a declaration, as circumstances may arise that allow you to return part of the money to the taxpayer. The deadline for filing a declaration for the previous year is from January 1 to April 15. For delayed payment of taxes you have to pay a penalty of 4.25%.

But this does not mean that everything rests on parole. Annually, tax authorities select a part of the declarations for verification. Unscrupulous citizens pay huge fines. Moreover, those who maliciously evaded taxes, and those who made mistakes when filling out the declaration. Therefore, Americans are willing to use the services of a tax consultant.

Who is required to pay taxes

Here we will talk about the features of taxation for individuals, and not for organizations. It should be borne in mind that the tax and legal status of an immigrant do not necessarily coincide. So, the legal status can remain unchanged, and the tax one is changed several times during one reporting period. Therefore, the IRS (Internal Revenue Service) uses its specific terminology to refer to different categories of taxpayers.

The tax service distinguishes between two categories of taxpayers. The first is US citizens and residents, as well as foreigners who are assigned tax resident status. The latter include those living in the United States for a "fairly long time." To calculate the length of stay, a special formula (Substantial Presence Test) is used that takes into account the number of days spent in the USA over the past three years: all days of the current calendar year, 1/3 of the total number of days of the previous year and 1/6 of the total number of days of the year before last . If the total is more than 183 days, then this is "a fairly long time." Suppose a person lives in the United States for only one year - the formula remains the same, just substitute zeros in the other two years.

Taxpayers in this category are required to file a declaration of income regardless of the state in which they live and earn money. Sometimes the United States may not levy taxes on a citizen if he has already paid them in another country that has a double tax treaty with the United States (such an agreement is concluded between Russia and the United States). In some cases, a taxpayer is exempt from paying taxes on wages less than a certain level (which varies from year to year) if it is paid in another state.

The second category - non-resident foreigners - citizens of other states who receive wages or profits in the United States, even if they are in the country for a short time. For example, a singer who came on tour. True, a non-resident can be taxed not at a progressive rate, but at a flat rate, which is not profitable for a taxpayer with not too high incomes.

Types of taxes

US taxes are paid at three levels: federal, state, and local. Local and state taxes vary greatly by region, and federal taxes are the same throughout the country.

The main types of taxes for immigrants:

  1. Income tax (income tax), that is, salary, fees, interest on bank deposits and so on. Federal tax varies depending on income (from 0 to 35%). In addition, this tax is paid at the state level. Seven states do not charge him at all: Alaska, Wyoming, Washington, Nevada, Texas, Florida, South Dakota. Two states, New Hampshire and Tennessee, levy income tax other than payroll. As a rule, such tax “discounts” are very insidious: they mean that the state levies other taxes in large volumes. Resident tax (form 1040) and non-residents (forms 1040NR and 1040NR-EZ depending on the specifics of income and marital status) pay income tax.
  2. Social security tax (social security tax) - is used to finance a pension program and social benefits for unprotected people. It is 4.2% of the salary and is usually paid immediately by the employer. If a person works for himself (Self-Emloyed), then he also pays social security tax, but in the amount of 10.4%, a part paid by the employer is added to 4.2%. The necessary information is indicated in form 1040. But this applies only to US citizens and residents, non-residents do not pay this tax if they work for themselves.
  3. Old-age health insurance (medicare) - not to be confused with health insurance! This is a government program for elderly and poor people who cannot afford to pay for health insurance. It is financed, of course, from taxes. The tax is 1.45% for the employee and 1.45% for the employer. Accordingly, if a person works independently, he fills out the Schedule SE form and pays 2.9%. But non-residents of Self-Emloyed are again exempt from tax.
  4. Real estate tax - it is taxed on the property of both residents and non-residents. In different states, this tax is from 0.14 to 1.84% of the value of real estate. It should be borne in mind that the cost of real estate in different states also varies markedly. Each region independently determines the procedure and size of payments.
  5. Estate tax - it is subject to inheritance property. This includes any property worldwide owned by US residents (Form 706) and non-resident property located in the United States (Form 706NA). Moreover, residents have an advantage: the part of the value of real estate that is not taxed is much more for them than for non-residents. In other words, if a non-resident dies leaving his property in the United States, his heirs will have to pay a tidy sum for obtaining property rights (up to 40% of the value of the property itself). Therefore, it is generally better for a non-resident to own property not as an individual, but through a trust specially organized for this.

Tax benefits

The U.S. tax system provides for deductions. This is part of the tax free income. It varies depending on the marital status of a person and the number of children or other dependents and varies from year to year (figures for 2015 are indicated):

  • personal exemption - $ 4,000 for a single person or more if there are dependents. Non-residents in most cases can receive personal exemption only for themselves.
  • standard deduction from taxable income (standard deduction) - is 6300 dollars for a single person. Non-residents cannot claim this deduction.
  • other deductions - different in amount for people living in different states: for those who are married, have minor children, study or pay tuition for their children, have loans or a mortgage, pay real estate tax, participate in charity, have health insurance and so on. Some of them are available to non-residents, and some are not.

Обратите внимание, что все подоходные налоги взимаются с налогооблагаемой базы, то есть с той части дохода, из которой вычли все льготы.

Что такое камеральная проверка 3-НДФЛ и каковы сроки ее проведения

Раньше камеральную проверку различали по признаку — место проведения: выездные производились на территории плательщика, а камеральные — на территории налогового органа. Но с внесением изменений в ст.92 Налогового кодекса России инспекторы, проводящие «камералку», получили право выезжать на осмотр.

Another difference between this type of control is mass character and compulsoryness: each filed declaration is subject to investigation, regardless of its content, while on-site inspections are carried out selectively and relate to people who are on the “black list” - an on-site inspection plan.

Stages of control:

  • entering reporting data into the AIS-tax program,
  • checking control ratios established by the Federal Tax Service of Russia,
  • checking the information displayed in the report, with information in other sources,
  • analysis of the declaration for this year and the previous one (in case of transfer of the deduction balance),
  • examination of documents for inconsistencies and errors,
  • monitoring compliance with deadlines - payment of taxes and submission of documents.

The consequences of a desk audit are no less serious if violations of tax legislation are revealed - additional taxes, fees, fees and penalties, fines, freezing accounts, forced collection of debts, etc.

However, in the case of checking 3-NDFL in the tax, such results are rare, since it is simple to draw up and is filled out according to the notification sent by the IFTS itself - the probability of serious errors is low.

The period for checking the declaration of 3-personal income tax, in accordance with clause 2 of Article 88 of the Tax Code, is 3 months. How this period is counted - from the day the report is submitted. However, the Ministry of Finance explained in a letter No. 03-02-07 / 1/85955 of December 22, 2017 that the date of submission of the report and the day of the start of the fact-based verification may differ, the main thing is that the result be ready in 3 months.

Example 1

In fact, the term “cameral” will be 2 months for 3-personal income tax, and maybe a month or even several days. According to the legislation, a two-month review of the declaration is provided only for VAT (Clause 2, Article 88 of the Tax Code of the Russian Federation).

And how long does the tax review application for a tax refund? If the application is submitted after receiving a response on the declaration, then a month from this day the applicant will be transferred money to the account specified in the application.

Example 2

How to find out the status of verification 3-PIT

You can find out the status of a 3-NDFL desk audit by TIN in the Taxpayer’s Personal Account.

If you do not have a profile in this system, you need to:

It’s not important to visit any branch of the Federal Tax Service of Russia - whether by registration or not, you can even contact the tax office of another subject in the country.

  1. Take the application form for registering your personal account in the window and fill it out.
  2. Submit an application with a copy of your passport.
  3. Within a few minutes, the inspector will register your documents in a window and issue a registration card that will contain a password and login to enter the system.
  4. Log in with this data to your account. Your login is TIN. You will change the password after entering. From the next day, the account will be activated.

Having an active account, you can see if the declaration of 3-NDFL was checked by entering the TIN and password. Your steps:

  1. Open the website of the Federal Tax Service of Russia or a mobile application.
  2. Click on the login button for individuals.
  3. Enter your TIN and password.
  4. On the main page, click on the section "Life situations".
  5. In the menu that opens, select the "Submit 3-NDFL Declaration" function.
  6. A page will open before you, go down it. You will see a table. If you submitted a report, then it was registered in the “AIS tax” and it will be displayed here. One of the columns in the table is status. In this column, the KNI stage of your documents will be displayed.

This version of the site is new. There is also an old version with more detailed information on declarations.

How to find out the result of a desk check of 3-NDFL by TIN in the old version of the site:

  1. Log in to the LKN according to the above scheme.
  2. Click on the button to go to the old version. It is located in the upper right corner.
  3. Select the tab “FL Income Tax ...”. In the menu that opens, click on the declaration in the form of 3-personal income tax.
  4. You will see a table with various columns. Here you can see not only the status of KNI, but also the date of submission, registration, end of analysis of the report.

If your declaration is not displayed in any version of the site, you need to write to technical support and describe the situation in detail or visit the tax office.

Duration of consideration of 3-personal income tax return tax through personal account

If you send the declaration online, it will be registered on the same day or on the next business day if you upload the report after the end of the business day or on weekends or holidays.

To send a declaration via a telecommunication channel, you must enter the password from the electronic signature. Individuals can get an electronic signature in their account. It takes several minutes to complete, and generation takes from half an hour to a day.

As with regular filing, it takes 3 months to verify the 3-personal income tax return for an online tax deduction, including weekends and holidays. However, violation of this period does not entail any consequences for the IFTS and its employees, since the time limit established by Article 88 of the Tax Code of the Russian Federation is not preventive, and its expiration is not regulated by the Tax Code of the Russian Federation, as stated in the letter of the Presidium of the Supreme Arbitration Court of Russia No. 71 dated March 17 2003 year. Thus, the payer will have to wait until his documents are checked, even if the KNI goes beyond 3 months.

The status of the declaration in the “Personal Account of the Taxpayer” will be updated as the actions of the inspecting inspector until the completion of the KNI.

Why is the tax amount to be refunded from the budget 0?

Often, when viewing the status of the declaration, users find that they have nothing to return, although the deduction has not yet been received (if we are talking about property deduction).

The main reason for this situation is that the inspector did not manage to fill out the table due to the heavy workload, therefore such numbers are displayed.

Be sure to contact technical support or call the desk audit department and clarify what’s the matter. But, as a rule, cameralists say that according to the declaration the result is positive and you need to wait for the transfer of the overpayment.

Another reason may be a delay in displaying information in the server.

If you were refused on the declaration, then the status would be appropriate - the tax authority did not confirm the amount of tax deduction declared by the taxpayer. A confirmation of the return at zero amount indicates the technical reasons for the situation.

But if you find an inspector’s mistakes when checking 3-personal income tax, what to do:

It is necessary to make copies of all documents confirming errors. It is advisable to assure them of a notary public.

First, contact the inspector himself and report errors in his work. Think about how to record your appeal - in writing or using the means of recording, or take a witness with you.

If it was not possible to agree the disagreement, write a complaint to the head of the inspection. The term for its consideration is 10 days. If it is not satisfied, you can file a complaint with a higher tax office - the Federal Tax Service of the region.

In case of serious consequences due to an inspector’s mistake, it makes sense to file a lawsuit against the IFTS.

  1. Each 3-income tax return subjected to desk verification.
  2. Report Review Period - 3 months.
  3. Monitor tax control and the results can be in the "Personal Account of the taxpayer."

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