2 personal income tax form to fill out. Field "Tax base"

IN recent years there has been a huge number of changes in the legislation of the Russian Federation. They touched and tax reporting. This is how the 2-NDFL certificate has changed. Therefore, it would be useful to consider what this certificate is now, how to fill it in correctly, and all other nuances related to this topic.

What it is

From the 2-NDFL certificate, an individual can get information about their income and taxes, which were given to the state. It is issued by the employer every year or upon request.

More specifically, this certificate reflects the following information:

• details of the employer;
• details of the employee, that is, the person whose information is indicated in the certificate;
• income itself (from which 13% tax is deducted);
• all (social, pension, property, etc.);
• total income and tax.

Last changes

In 2016, the changes that were specified in the order of the Federal Tax Service last year came into force. These the changes are as follows:

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Step-by-step instructions for filling out a certificate

The instruction looks like this:

1. Filled first "Attribute" field. Here, “2” is put in the case when an individual cannot withhold income and, accordingly, taxes. Such a situation may arise, for example, if a person received money during an advertising campaign - then no tax is levied and this amount cannot be considered income. In other cases, "1" is set.
2. Next, fill in the above field "Adjustment number".
3. After that, you should specify code of your IFTS. If this code is unknown, then you can find it on the official website of the Federal Tax Service.
4. Another code - OKTMO, which can also be found on the website of the Federal Tax Service.
   All these codes can also be found at the nearest tax office.
5. If the employer is an organization, then field "Tax agent" you must write its name, as well as fill in the fields "TIN" and "KPP". And if the employer is an individual entrepreneur, then his full name and TIN should be indicated.
6. Now you should write Full name of the employee. If he is a foreigner, his full name must be indicated in Latin letters, as close as possible to the original.
7. Next, you need to fill field "Status of the taxpayer" according to the new codes mentioned above (1 - resident, 2 - non-resident ...).
8. IN field "Citizenship" the country code is indicated (for Russia it is 643, and to indicate the code of other countries, you should look at the all-Russian classifier).
9. After that, you need to fill in the field relating to the document that certifies the identity and also indicate its code. For a passport, this is 21, and for all other documents there is a special directory (Appendix 1 of Order No. ММВ-7-11 / 485).
10. Next, you need to write residence address and, for foreigners and non-residents of the Russian Federation, the code of the country of residence.
11. Now you need to fill in the table with taxable income. A rate is put in the header (13% for residents and 30% for the rest), for each type of income, a field with a code is filled in according to the table from Appendix 1 of Order MMV-7-11 / 387 and in the same way for tax deduction(Appendix 2 of the same order).
12. Next, you need to fill out the following table for standard, social, investment and property deductions. The principle is the same and the codes are the same.
13. To complete the following table, you need sum up all income and deductions Here you should pay attention to the following points:
    • the tax base is the difference between the amount of income and the amount of deductions;
    • the amount of the tax calculation is the tax base multiplied by the rate (13% or 30%);
    • the field for advance payments is filled in only by foreigners;
    • there are two fields for tax amounts - transferred (the money that is actually transferred to tax service) and withheld (money that still needs to be transferred).

All other columns are made so that it is intuitively clear to the filler what and where to write.

How to fill out the 2-NDFL certificate in 1C correctly is described in the following video tutorial:

A little about the rules of filling

After filling in all the above fields, the tax agent (most often an accounting officer) or his representative puts his signature. Opposite the inscription "Tax agent" is put "1" if the signature will not be put authorised representative, otherwise "2". The same person puts his signature. Also, if this is a representative, at the bottom you need to indicate the name of the document that gives this person the right to check and sign the certificate. For this, too, there is a special field. There should be a seal in the lower left corner of the certificate.

Why is this document needed?

A 2-NDFL certificate is often required by banking institutions when a particular citizen wants to take out a loan a large sum money. The same goes for mortgages. In addition, it is needed when applying for a job. It may be required in pension fund to calculate a future pension, in case of adoption or to resolve other issues. The child protection authorities require her for adoption.

Also, a 2-NDFL certificate is provided when applying for a visa. But the most important purpose of such a certificate is to draw up on the basis of it a declaration of income for the previous year.

Consequences of late filing

So, a 2-NDFL certificate, and, accordingly, a declaration of income, is submitted by a tax agent. If he does not do this before April 1, he will be liable in the form of a fine from 100 to hundreds of thousands of rubles, depending on the consequences. late filing. The same applies to IP.

According to the old form dated 11/17/2010

ATTENTION: By order of the Federal Tax Service of Russia No. ММВ-7-11/485@ dated October 30, 2015, a new form 2-NDFL was approved.

At the bottom of the page are two samples of the 2-NDFL certificate: according to the new form and according to the old one.

Click on each field of interest for detailed information.

Field "Attribute"

Adjustment number field

You must specify:

00 - when compiling a primary certificate

01, 02, 03 etc. up to 98 - when compiling a corrective statement

99 - when drawing up a cancellation certificate

Fields "Tax agent", "TIN" and "KPP"

Tax agent: organizations indicate, for example, Fantik LLC, and entrepreneurs - IP + full name

Individual entrepreneurs indicate only TIN, and TIN and KPP organizations

Employee name field

When changing the surname of an employee, indicate his new surname. At the same time, in the tax office information about new surname the employee may not be available. Therefore, prepare a copy of his passport in advance. Middle name is indicated if available.

Surname and name of foreign workers are allowed to be indicated in Latin letters.

The field "Status of the taxpayer"

Put 1 - if the employee is a resident of the Russian Federation (during 12 consecutive months he spent 183 or more calendar days in the territory of the Russian Federation).

Put 2 - if the employee is not a resident of the Russian Federation (stayed in the territory of the Russian Federation for less than 183 calendar days).

Put 3 - if the employee is a highly qualified specialist.

In accordance with the text of the law, highly qualified is recognized " foreign citizen who has work experience, skills or achievements in a particular field of activity, if the conditions for attracting him to work in Russian Federation expect them to receive wages in the amount of two or more million rubles in one year.

In addition, highly qualified specialists receive the status of tax residents of the Russian Federation from the first day of their validity. employment contract, and not after 183 days of stay in the Russian Federation.

Now (since December 2015) additional taxpayer status codes have been introduced:

Put 4 - if the employee is a participant state program voluntary resettlement of compatriots living abroad.

Put 5 - for foreign workers who have refugee status or have received temporary asylum in Russia.

Put 6 - for foreign workers who work on the basis of a patent.

Identification document code field

For a passport of a citizen of the Russian Federation - code 21.

ATTENTION: since December 2015, the code for the Certificate of Temporary Asylum on the territory of the Russian Federation has been changed. Now you need to specify code 19, instead of code 18.

Field "Address of residence in the Russian Federation"

The address of the employee is indicated at the place of his permanent registration on the basis of a passport or other supporting document.

The temporary registration address is not written.

It also indicates the address at which the foreign worker is registered in the Russian Federation at the place of residence or at the place of residence.

Country code field

This field is filled in only for non-residents of the Russian Federation and foreigners.

The country code and the address of the employee's place of residence in the country are indicated permanent residence.

Section 3. "Taxable Income".

In the header of this section, put tax rate:

13% - for residents of the Russian Federation.

30% - for non-residents of the Russian Federation.

Column "Income Code"

Each type of income has its own code.

So, for example, for salary - 2000, for vacation pay - 2012, etc.

For income for which a separate code is not provided, put - 4800 "Other income"

When paying bonuses - if payment for labor achievements - code 2002. If the bonus is timed, for example, for a holiday, these will be other incomes - 4800.

Complete list of income codes.

Column "Code of deduction"

Only professional deductions and deductions provided for in Art. 217 of the Tax Code of the Russian Federation.

Find codes for such deductions. Scroll the table below, the codes for these deductions begin with code 403, you will see for yourself by the heading of the corresponding deductions.

Section 4. "Tax deductions".

It indicates the standard, social, investment and property tax deductions provided to the employee in the reporting year.

For each of these deductions, you can find the code in the same table “Codes for the types of taxpayer deductions”. We provided a link to it in the previous Section 3 - the column "Deduction Code" (see above).

Fields "Notification confirming the right to social and property deduction".

To provide a social (for treatment and education) and property deduction, you need to receive a tax notice on the right to this deduction, the data of which are indicated in these fields.

Section 5. "Total amounts of income and tax."

The field "Total amount of income"- the total amount of all lines of section 3 is indicated.

Field " The tax base».

The difference between the total amount of income and all tax deductions is indicated.

The field "Amount of tax calculated". The amount of the calculated personal income tax is indicated.

We calculate: Tax base * 13% (tax rate)

Field "Amount of fixed advance payments".

This field is filled only in relation to foreigners working under a patent.

The "Amount of tax withheld" field. The amount of income tax withheld.

The "Amount of tax transferred" field. The amount transferred to the tax personal income tax is indicated.

The field “Amount of tax withheld excessively by the tax agent”.

The amount of excess personal income tax withheld.

In general, according to the law, the excess withheld tax must be returned to the employee, but if they do not have time to do this by the deadline for submitting the 2-NDFL certificate (by April 1), then this amount is entered in this field.

The field "Amount of tax not withheld by the tax agent".

The amount of personal income tax not withheld in the reporting period is indicated.

Display in 2-NDFL possible situations

ATTENTION: from January 1, 2016 (according to paragraph 6 of article 226 of the Tax Code of the Russian Federation) personal income tax withheld from sick leave (including allowance for caring for a sick child) and vacation allowances, will need to be transferred to the budget no later than the last day of the month in which they are paid.

Situation: the salary was accrued in December 2016, and paid in early January 2017. In this case, the December salary is displayed in the personal income tax certificate for 2016, including the items “Tax amount calculated” and “Tax amount withheld”.

Yes, despite the fact that personal income tax will actually be withheld only in January or even later, we still include its amount in the “Tax amount withheld” item of the certificate for 2016.

Exception: the salary was accrued in 2016, but in 2017 it was not paid by the deadline for submitting 2-NDFL (by April 1). Then this salary must be included in the 2-NDFL certificate for 2017.

Situation: The employee's income was taxed at different rates throughout the year. The Federal Tax Service proposes to sequentially fill in the data in sections 3 and 5, first for one rate, then for another.

In this case, the 2-NDFL certificate should be one.

- A sample of filling out a certificate on the new form 2-NDFL -

- A sample of filling out a certificate according to the old form 2-NDFL -

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Certificates 2-NDFL in 2018: a new form and sample filling

The form of the 2-NDFL certificate and the filling procedure were approved by Order of the Federal Tax Service of Russia dated 10/30/2015 No. ММВ-7-11/485@ (as amended by the order of the Federal Tax Service of Russia dated 17.01.2018 No. ММВ-7-11/19@). It is valid throughout 2018. From January 1, 2019, a new certificate will apply. It was approved by order of the Federal Tax Service of Russia dated October 2, 2018 No. MMV-7-11 / 566@.

Changes in the new form:

• drawn up on a machine-readable form;
• for employees and for the Federal Tax Service is formed on different forms.

Who should draw up and submit certificates 2-NDFL

Certificates in form 2- personal income tax must be submitted by organizations and individual entrepreneurs that pay income to individuals. This obligation is enshrined in paragraph 1, paragraph 2 of Art. 226 and paragraph 2 of Art. 230 of the Tax Code of the Russian Federation.

You do not need to submit 2-NDFL certificates if you have paid to an individual:

Only non-taxable income (clause 28, article 217 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated January 19, 2017 No. BS-4-11 / 787@);

Income from which an individual must pay tax himself and file a declaration (Article 227, Article 228 of the Tax Code of the Russian Federation);

The income referred to in art. 226.1 of the Tax Code of the Russian Federation.

If in the reporting (expired) year the organization did not pay income to an individual from which it was necessary to withhold personal income tax, then a 2-personal income tax certificate (“zero”) does not need to be submitted. For example, if you paid only non-taxable income specified in Art. 217 of the Tax Code of the Russian Federation.

Where to take 2-personal income tax

In accordance with paragraph 2 of Art. 230 of the Tax Code of the Russian Federation, tax agents submit reports on 2-NDFL to the tax authority at the place of their registration.

Hand over 2-personal income tax for employees of separate divisions to the Federal Tax Service at the place of their registration. The same is true when a separate subdivision pays income to individuals under the GPA.

What income to include in the certificate 2-NDFL 2018

How to fill out a 2-NDFL certificate

The general requirements for filling out a 2-NDFL certificate are as follows:

1. Certificates 2-NDFL are filled in by the tax agent on the basis of the data contained in the tax accounting registers.
2. If the tax agent accrued to an individual within tax period income taxed at different tax rates, sections 3-5 are completed for each of the rates.
3. When filling out the Certificate form, the codes for the types of income of the taxpayer, the codes for the types of taxpayer deductions, the Reference books “Codes for the types of documents proving the identity of the taxpayer” (Appendix 1 of the Procedure for filling out the certificate) and “Codes of the constituent entities of the Russian Federation and other territories” (Appendix 2 of the Procedure for filling out the certificate) are used.
4. In the Help form, all the details and total indicators are filled in. If there is no value for total indicators, zero is indicated.
5. Help in electronic form are formed in accordance with the format (xml) for submitting information on the income of individuals in the form 2-NDFL.

Table 2. How to fill out 2-NDFL certificates

How to fill out 2-NDFL in the accounting program

Consider the procedure for filling out certificates in accounting programs: Bukhsoft Online, 1C: Accounting and Circuit. Accounting.

Buchsoft Online

1. Go to the "" module in the Funds/NDFL section and select "2-NDFL".

2. In the window that opens, in the "Questionnaire" tab, fill in and check the data on the employee.

4. In the window that opens, reflect the data for sections 3-5 of the 2-NDFL certificate.

1C:Enterprise

1. Go to the section "Salary and personnel / personal income tax / 2-personal income tax for transfer to the Federal Tax Service". Click Create.

2. Fill in the header and captions.

3. Then, using the "Fill" button, start the procedure for automatically collecting information about the income of individuals according to the infobase data. The list of prepared certificates of income of individuals will be displayed in the tabular part of the document. At automatic completion only those amounts of income, deductions and taxes of individuals that relate to those indicated in the header of the OKTMO / KPP document are included in the document. If necessary, the data of the employee's 2-NDFL document can be corrected manually, but instead it is recommended to correct the actual credentials, and then refill the data in the document.

4. The data on the "Personal data" tab is filled in automatically. If some personal data is not filled in or filled out incorrectly, then you can change the employee's personal data directly from the document form using the link "Edit employee card". The edited data will be updated in the form automatically.

The details of the notice to reduce the tax on advance payments (number, date of the notice and code of the IFTS that issued it) are filled in automatically with the data specified in the document " Advance payment on personal income tax.

5. After preparing the information, the document “2-NDFL for transfer to the IFTS” should be written down.

Contour.Accounting

1. In the main program window, select the "Reporting" tab and click the "Create Report" button.

2. In the window that opens, in the "FTS" section, select the "2-NDFL" item. And specify the reporting period.

Tax agents are required to calculate and transfer personal income tax on all payments to individuals. Based on the results of the past year, 2-NDFL certificates on paid remuneration and other income, as well as tax withheld, are submitted to the Federal Tax Service Inspectorate. We will tell you about what the new 2-NDFL certificate form has become in 2018, and how to fill it out, in this article.

New form 2-NDFL in 2018

Certificate 2-NDFL was approved by order of the Federal Tax Service of the Russian Federation of October 30, 2015 No. ММВ-7-11/485. But a new order of the Federal Tax Service has already been approved to amend its form (Order of the Federal Tax Service dated January 17, 2018 No. ММВ-7-11/19). The reason for the updates was the provision of the opportunity to submit 2-NDFL information to the successors of the tax agent.

How does the new form of 2-personal income tax 2018 differ from the previous one?

• Section 1 "Data on the tax agent" contains new fields on the form of reorganization (liquidation) and TIN/KPP of the reorganized company. They need to be filled in by successors submitting information for the predecessor company.
• From the "Data on the individual - the recipient of income" section 2 in the new form 2-NDFL for 2018, all fields related to the place of residence of the individual have been removed: address, country code, subject code.
• Reflection excluded investment deductions tax in section 4.
• The procedure for reflecting a document confirming the authority of the representative of the agent (successor) has been clarified: it will be necessary to indicate its name and details.
• The barcode of the 2-NDFL certificate is changing.

A sample certificate of 2-NDFL (new form-2018) can be found below. The new form will be applied from the reporting for 2017, after its entry into force on February 10, 2018.

Recall that income certificates for 2017 with the sign "1" and "3" are submitted to the Federal Tax Service No later than 04/02/2018, and with the sign "2" and "4" - 03/01/2018.

How to fill out a new form 2-NDFL

Obviously, along with the 2-NDFL form, the procedure for filling it out and electronic formats has been updated.

Help form is still a heading and 5 sections (see sample filling new form 2-personal income tax). Next, we will consider how to fill them in, taking into account the adopted innovations.

Fill out the Certificate separately for each personal income tax rate. If all indicators do not fit on one page, the required number is filled in, and the title, information about the agent and his signature are placed on each page.

header

The heading of the new form 2-NDFL for 2018 includes the year for which the Certificate is drawn up, its number and date of compilation. When compiling a canceling or corrective form, indicate the same reference number, and the date of compilation - a new one.

Field "Attribute" - we put "1" for the usual Reference ("3" for assignees), and "2" if 2-NDFL is presented due to the impossibility of withholding tax ("4" for assignees). If a certificate is drawn up for issuance to an individual at his request, the field is not filled in (read more about this).

"Adjustment number": "00" for the primary Help, "01", "02", etc. for correctives. In the annulment form, "99" is put.

The IFTS code is indicated at the place of registration of the agent.

Section 1

When filling out a new form 2-NDFL, the following information about the tax agent is entered here:

• “OKTMO code”, corresponding to the location of the agent (reorganized company), it can consist of 8 or 11 characters;
• contact number;
• TIN and KPP of the agent (successor), and if the certificate is submitted by separate division, checkpoint - at the location of the "isolation";
• abbreviated name of the company / full name entrepreneur; the successors of the agent indicate the name of the reorganized company;
• the code in the field "Form of reorganization (liquidation)" of the 2-NDFL certificate for 2018 (new form) is indicated by the assignee in accordance with Appendix No. 2 to the order;
• the successor also indicates "TIN/KPP of the reorganized organization".

Section 2

The updated section 2 of the Certificate now reflects the following data on the individual who received income (you can download the new form 2-NDFL 2018 at the end of this article):

• TIN assigned in the Russian Federation and in the country of citizenship (for foreigners). In the absence of a TIN, the fields are not filled in (read more about the TIN in 2-NDFL);
• the surname, name, patronymic (if any) of an individual is indicated in full, as in his identity card. For full name foreigners can use the Latin alphabet;
• "Taxpayer status" - denoted by a number from "1" to "6". So, tax residents of the Russian Federation are "1", non-residents - "2", etc.;
• date of birth of an individual;
• citizenship code is indicated according to the OKSM classifier; Russian code - 643. If an individual does not have citizenship, the code of the country that issued his identity card is indicated;
• the code of the certifying document is selected from the list of Appendix No. 1 to the “Filling Procedure”; then write its series and number.

As you can see, section 2 of the Help 2-NDFL of the new form-2018, a sample of which is presented here, has significantly decreased in volume.

Section 3

In this part of the Certificate 2-NDFL of the new form-2018 (form, sample published below), the income of an individual for the year is entered.

If a Certificate with the sign "2" or "4" is submitted, the section includes income from which it is impossible to withhold tax (at the end of this article, you can download a new certificate form 2-NDFL).

The table in Section 3 reflects:

• ordinal month for which income was accrued and received (in chronological order);
• codes of income and deductions listed in Appendix 1 and 2 to the order of the Federal Tax Service of the Russian Federation dated September 10, 2015 No. MMV-7-11 / 387, as amended. from 24.10.2017. Since 2018, the list of codes has been updated, you can learn more about this;
• the amount of income and deductions according to the code (except for standard, social, property), and the deduction cannot exceed income. If several deduction codes correspond to one "income" code, the first deduction code and its amount are indicated opposite the code and the amount of income, and the rest in the lines below, while the "income" lines opposite them are not filled.

In the “Amount of income” field, according to the corresponding code, the entire amount of actually received income should be reflected, regardless of the tax rate applied for each payment (letter of the Ministry of Finance of the Russian Federation dated July 21, 2017 No. 03-04-06 / 46690).

Section 4

This section of the Help 2-NDFL (new form-2018), the form of which we are considering, contains deductions: standard, social and property.

• The field "Deduction code" is filled in according to the list of codes (Appendix No. 2 to the order of the Federal Tax Service of the Russian Federation No. MMV-7-11 / 387);
• the amount of the deduction is indicated according to its code;
• for social / property deductions, the details of the IFTS notification are additionally filled in.

Section 5

In this section of the 2-NDFL form of the new form (you can download the form from the link at the end of the article), the amounts of income and personal income tax are summarized:

• “Total amount of income” - we summarize all income from section 3, and for reference with the sign “2” and “4”, here they reflect the amount of income from which tax was not withheld;
• "Tax base" - from the "Total amount of income" we minus the tax deductions of sections 3 and 4;
• "Tax amount calculated" - "Tax base" is multiplied by the personal income tax rate; for reference with the sign "2" and "4" - the unwithheld tax amount is indicated;
• "The amount of fixed advance payments", taken as a tax reduction, is reflected by those who have foreign workers by patent; you should also indicate in a special field the details of the notification confirming the right to reduce the tax, and the code of the IFTS that issued it;
• "Amount of tax withheld" - personal income tax withheld in the tax period;
• "Amount of tax transferred" - personal income tax paid to the budget; in certificates of 2-NDFL of the new form (see sample below) with the sign "2" and "4", zeros are indicated in this field;
• “Amount of tax withheld in excess” includes personal income tax amounts, not returned to the individual by the agent, and overpayment of tax that arose when the tax status of the individual changed;
• "Amount of tax withheld" - the total amount of deductions from an individual in the reporting year;
• “Tax amount not withheld” - a tax that could not be withheld (reflected in certificates with any sign);
• in the "Tax agent" field, select the appropriate number: "1" if the 2-NDFL Certificate of the new form-2018 is filled in and submitted by the agent himself, and "2" if the Certificate is submitted by his representative (successor). For a representative (legal successor), it is necessary to indicate the details of the document confirming the authority;
• the full name is indicated. the person submitting the Certificate shall be signed by him.

The IRS wants to know everything. And not only about whether your organization paid all taxes for itself. In addition to their taxes, any organization or individual entrepreneur who has employees or has entered into civil law contracts for the performance of work, the provision of services, must withhold and pay taxes to the budget on income received by individuals.

This is due to the fact that the employer in relation to its employees is a tax agent. How can you check whether he fulfilled his duties or not, and whether the employee paid everything he owed? Just by looking at the reports.

For many years, such information has been submitted in the form of certificates in the form of 2-NDFL. A separate certificate is drawn up for each employee. So, the accountant must know how to fill out a 2-NDFL certificate.

1. Rules for filling out a 2-NDFL certificate

3. How to fill out a 2-NDFL certificate

5. Information about the tax base and tax

6. Where to submit certificates 2-NDFL

7. Help 2-ndfl in 1s 8.3

So let's go in order. If you do not have time to read a long article, watch the short video below, from which you will learn all the most important things about the topic of the article.

(if the video is not clear, there is a gear at the bottom of the video, click it and select Quality 720p)

In more detail than in the video, we will analyze the topic further in the article.

1. Rules for filling out a 2-NDFL certificate

Form 2-NDFL "Certificate of income of an individual", according to which reports are currently being submitted, was approved by order of the Federal Tax Service of Russia dated 10/30/15. No. ММВ-7-11-485@. the same regulatory documents the rules for filling out the 2-NDFL certificate have also been approved.

References are provided:

1. For individuals who have received income from which the organization withheld tax - to the tax office no later than April 1 of the next year (clause 2 of article 230 of the Tax Code of the Russian Federation).
2. For individuals who received income from which the organization was not able to withhold tax - to the tax office no later than March 1 of the next year (clause 5 of article 226 of the Tax Code of the Russian Federation).

Also, information on how to fill out a 2-NDFL certificate will be useful not only for reporting to the tax office. A certificate must also be issued at the request of employees, for example, for a bank (clause 3 of article 230 of the Tax Code).

All indicators in the certificate (except for the amount of personal income tax) are reflected in rubles and kopecks. The tax amount is shown in full rubles (amounts up to 50 kopecks are discarded, amounts of 50 kopecks and more are rounded up).

Let's look at a practical situation from the life of an organization, and on its basis we will make an example of filling out a 2-NDFL certificate. In parallel, we will discuss important theoretical points.

We calculate the amount of personal income tax for each month of work and for the year as a whole to Osetrov Oleg Alekseevich, manager of the Wise Gudgeon LLC. The salary of an employee is 35,000 rubles. per month.

In addition to pay for hours worked, paid:

• Holiday pay - 10,000 rubles.
• Temporary disability allowance - 7500 rubles.

Osetrov has children:

• Daughter born in 1994, student of the university full-time learning;
• Son born in 2002, school student.

Osetrov wrote an application for the provision of children's deductions. There are supporting documents for receipt of deductions.

On July 5, 2016, Osetrov's daughter graduated from the university, therefore, since August 2016, the tax deduction for her is no longer provided. Further, Osetrov receives a deduction only for the youngest child - a student.

In May 2016, Osetrov purchased an apartment. Since he had not used the property deduction before, on June 18, 2016 he brought to the accounting department an application for a property deduction for 2016 in the amount of 1,500,000 rubles. and notification from the tax office of the right to a deduction. The deduction will be provided from June 2016.

In 2016, Osetrov did not receive income taxed at a rate of 13% for dividends and 35%.

All income, deductions and accrued personal income tax for this employee are presented in the table.

In addition to salary payment, the employee received material assistance: 2000 rubles. in January, 6000 rubles. in June.

In November taxable income cumulatively since the beginning of the year have exceeded 350 thousand rubles, therefore, starting from November, children's deductions will not be provided. Only taxable income is used to calculate this limit.

Pay attention to entering data on the paid financial assistance in the certificate 2-NDFL. If an employee had material assistance in a year that was completely exempt from personal income tax, regardless of the amount, then it is not necessary to include it in the certificate.

If there was an ordinary financial aid, which is not taxed only within the limits of 4000 rubles, then it is reflected in the certificate.

3. How to fill out a 2-NDFL certificate

Now that we have all the initial data for the example, we will see step by step how to fill out a 2-personal income tax certificate.

In the reference column, you must indicate:

1 - if information is provided on the income of an individual and the accrued, withheld and transferred personal income tax;

2 - if it is impossible to withhold personal income tax (not later than 1 month after the end of the year);

"Adjustment number" - the field is filled both when submitting the primary certificate, and when submitting updated information. If the certificate is primary, then you need to put the number 00, for clarified ones - 01, 02, etc.

It is possible to cancel the 2-NDFL certificate, which the company submitted by mistake. To do this, in the field "Adjustment number" you need to put the value 99, and in the certificate fill out only sections 1 and 2 with information about the organization and the individual. Such cancellation certificate will have new date compilation, but the old number (i.e. the number of that old erroneous certificate).

In what cases might this be required? For example, if you mistakenly submitted several certificates for one employee, submitted a certificate for an employee who has not worked for you for a long time, etc.

Filling out the certificate begins with entering information about the tax agent in Section 1: TIN / KPP, name of the organization or full name of an individual - individual entrepreneur, OKTMO code, phone.

Section 2 reflects information about the individual who received income: TIN, full name, citizenship, date of birth, passport details, place of residence. Foreigners also have their own fields: TIN in the country of citizenship, address of residence in the Russian Federation, code of the country of residence and address in the country of permanent residence (one of the addresses is indicated).

In the field "Status of the taxpayer" one of the following is indicated:

• 1 - residents
• 2 - non-residents
• 3 - highly qualified specialists
• 4 - migrants who live abroad (that is, they are participants in the state program to assist the voluntary resettlement of compatriots living abroad who are not tax residents)
• 5 - non-resident refugees and those who received temporary asylum in the Russian Federation
• 6 - foreigners who work on the basis of a patent.

According to the information about the organization and the individual, we filled out sections 1 and 2.

Further personal income tax certificate provides detailed information on income and deductions. Section 3 contains information on income received by employees in cash or in kind for each month of the tax period (year). The title of this section reflects personal income tax rates for which the section is filled. In our example, there will be one section, because all income that the employee received is taxed at a rate of 13%.

For each month, in the column Amount of income, the total amount of income received by the employee for the month is indicated. If in some month the employee had the right to receive a professional tax deduction, as well as a deduction on income subject to personal income tax not in full, then the deduction code and its amount are indicated.

Completely exempt from personal income tax the certificate does not include, for example, child care allowance, maternity allowance.

The codes for filling out the 2-NDFL certificate are taken from the order of the Federal Tax Service of September 10, 2015 No. ММВ-7-11 / 387@. To fill out the form in our example, we will need:

Income codes:

• 2000 - salary
• 2760 - material assistance
• 2012 - vacation
• 2300 - temporary disability benefit

Withdrawal codes:

• 503 - non-taxable limit on financial assistance
• 114 - for the first child
• 115 - for the second child
• 311 - property

Section 4 summarizes the data on deductions in accordance with their codes, indicating the total amount of each deduction. Listed here are deductions that are not related to the specific amount paid (as opposed to the deductions listed in Section 3 - Financial Assistance, Occupational Deductions).

In section 4, we will write down the deductions for children - for the first and second child separately, and the property deduction. Here, deductions for the employee himself, as well as social and investment deductions, can also be indicated.

To enter information about property deduction it is necessary to have a Notification from the tax authority, which confirms the right of the employee to apply it.

5. Information about the tax base and tax

Section 5 summarizes income, determines the tax base, and calculates personal income tax. The total amount of income is reflected - the total value of the column Amount of income from Section 3. The tax base is recorded on the next line, which can be found as the difference between the total amount of income and the value tax deductions(the amount of Sections 3 and 4 deductions).

On the line Calculated tax amount, the calculated tax amount is recorded, i.e. the product of the tax base and the tax rate. Next, lines are filled in with data on the amount of withheld, transferred tax, over-withheld and not withheld.

For Osetrov:

The total amount of income received is 423,500 rubles.

The amount of deductions is 9,800 (first child) + 14,000 (second child) + 238,200 (property) + 4,000 (tax-free financial assistance) = 266,000 rubles.

Tax base - 157,500 rubles.

The tax amount is 20,475 rubles.

If in relation to the employee's income during the year were used different rates, then there will be several sections 3-5. The number of sections 3-5 will be equal to the number of stakes used.

Those companies that employ foreign employees from "visa-free" countries will need a line with data on fixed advance payments.

6. Where to submit certificates 2-NDFL

Tax agents submit certificates in the form 2-NDFL in tax office at your place of registration. Such a requirement is spelled out in paragraph 2 of Article 230 of the Tax Code of the Russian Federation. That is, at the location of the organization (or division) or at the place of residence of an individual registered as an individual entrepreneur.

Send inquiries to in electronic format via telecommunication channels through an electronic document management operator. It is allowed to draw up certificates on paper only if for a year the number of citizens who received income from a tax agent is less than 25 people.

From January 1, 2016 for tax agents introduced a fine for submission of documents containing false information. The fine will be issued if the tax authorities reveal errors in the 2-personal income tax form. The amount of the fine is 500 rubles for each certificate with false information.

Therefore, carefully study how to fill out a 2-personal income tax certificate and do not make mistakes. And if you suddenly notice a mistake, then run to correct it until the tax authorities find it before you.

7. Help 2-ndfl in 1s 8.3

For those who keep records in the 1C: Accounting program - see how to fill out a 2-NDFL certificate in 1C: Accounting in video format.

Which problematic issues Do you have any questions about filling out 2-personal income tax certificates? Ask them in the comments!

How to fill out a 2-NDFL certificate using a practical example