Form form 2ndfl. Completing the Help: Useful Samples

2-NDFL - certificate of income of an individual, which is used both for tax reporting and for personal purposes of taxpayers. It reflects the amount of income and the amount of personal income tax withheld for the reporting period. In the IFTS, this form is submitted by organizations and entrepreneurs who pay income to individuals. The certificate is filled in for each person separately. The form of the certificate and the procedure for filling it out was approved by the Order of the Federal Tax Service dated November 30, 2015 No. ММВ-7-11 / [email protected] (latest revision).

When you need a 2-NDFL form

The main purpose of 2-NDFL is reporting to the IFTS... The inspectors need it to check whether the tax agent (most often the employer) calculated the personal income tax amount correctly.

A certificate is submitted by a tax agent in the following cases:

1. If he paid income subject to personal income tax.
2. If he paid income from which it is impossible to withhold personal income tax. In this case, within two months after the end of the tax period, this must be reported to the Federal Tax Service Inspectorate and, based on the results of the tax period, the certificate in question must be submitted.

Other purpose of 2-NDFL - issuance to individualsto whom the payments of income were made, according to their application. This is usually required:

• to fill out the 3-NDFL declaration (information from 2-NDFL is needed);
• for a loan;
• to be provided for a new place of work in order to receive a tax deduction (this takes into account income from the beginning of the year, including from the previous place of work, if it has changed);
• for other purposes.

The employee is not required to indicate in the application why he needed 2-NDFL. In any case, the tax agent is obliged to issue this certificate.

Report form 2-NDFL changed by order of January 17, 2018 No. ММВ-7-11 / [email protected] In our article, we give an example of filling out a new form.

For whom the certificate is drawn up

2-NDFL must be drawn up for each individualto whom the tax agent paid income in the reporting period. But there is exceptions:

• persons to whom income was paid under contracts of sale;
• entrepreneurswith whom contracts of a civil nature were concluded;
• persons who were paid dividends (if the tax agent is a joint stock company).

Deadline for submission

Everything regarding the procedure for filling out the form is spelled out in the order of the Federal Tax Service dated 30.10.2015 No. ММВ-7-11 / [email protected] Also, this document approved the format for sending 2-NDFL in electronic form.

The certificate is signed directly by the head of the organization (IP) or by a person who is authorized to sign an order or other internal document. Thus, 2-NDFL can be signed by the chief accountant or his deputy, the accountant responsible for calculating payroll, and so on.

Deadline for submission references in the general case are as follows:

• 2-NDFL with sign 1 - no later than April 1,
• 2-NDFL with sign 2 - no later than March 1.

reference 2-NDFL for 2017 year with attribute 1 is served until April 2, 2018since April 1 falls on Sunday.

The procedure for filling out the 2-NDFL form

Help consists of a title and five sections:

• Title
• Section 1 "Information about the tax agent"
• Section 2 "Data on an individual - recipient of income"
• Section 3 "Income taxed at the rate of __%"
• Section 4 "Standard, social and property tax deductions"
• Section 5 "Total amounts of income and tax"

Title

Example of filling in the header

The title indicates:

Year for which a certificate is submitted, for example 2017.

roomhelp - continuous and sequential numbering, without gaps and repetitions. Numbers start at 1 and continue throughout the reporting year. From the next year, the numbering is again from 1. For a correcting or canceling certificate, the number of the primary certificate (that is, previously submitted) is put.

From - date of the certificate in the format DD.MM.YYYY, for example 02/09/2018. For correcting or canceling information, also the current date.

Sign the code is affixed:

1. The certificate is submitted in relation to persons for whom personal income tax has been withheld in full, including at the request of an individual
2. The certificate is submitted in relation to persons for whom personal income tax is not withheld
3. The certificate is submitted in relation to persons for whom personal income tax has been withheld in full by the legal successor of the tax agent
4. The certificate is submitted in relation to persons for whom personal income tax has not been withheld by the legal successor of the tax agent

The most commonly used code is 1 .

Adjustment number - indicated 00 for primary reference, 01, etc. - for corrective, 99 - for canceling.

in the IFTS - code of the tax office for accounting.

Section 1. Information about the tax agent

OKTMO code - the parameters of the subdivision that paid the income are indicated (if the head one - the codes of the head one, if the detached one - the codes of the separate subdivision) according to the All-Russian Classifier of Territories of Municipal Formations OK 033-2013, approved. by order of Rosstandart dated June 14, 2013 No. 159-st. The field consists of 11 familiarity. If the code has 8 characters, no characters are put on the right.

If during the reporting year an employee worked in several divisions located in territories with different OKTMO codes, then for each division you need to issue your certificate and indicate your code in it.

Entrepreneurs on UTII or PSN put a code at the place of business.

Individual entrepreneurs in other tax systems, as well as notaries, lawyers and others put a code at the place of residence.

The legal successor of the tax agent indicates the OKTMO code at the location of the reorganized organization or a separate subdivision of the reorganized organization.

INN - 10 characters for legal entities, 12 characters for individual entrepreneurs.

Checkpoint - only legal entities fill out. If the organization has a separate subdivision, a checkpoint is placed at the location of the separate subdivision.

If during the reporting year an employee worked in several divisions, then for each division you need to issue your certificate and indicate your checkpoint in it.

Tax agent - indicate the abbreviated name (in the absence - full) of the organization in accordance with its constituent documents. In this case, the content (abbreviation or name) is located at the beginning of the line. Examples: "school number 25", "OKB" Vympel ".

In case of submission of the Certificate by the legal successor of the reorganized organization, the name of the reorganized organization or a separate subdivision of the reorganized organization shall be indicated.

Entrepreneurs enter the last name, first name, patronymic according to the identity document. Abbreviations are not allowed. Double surname is written with a hyphen. Example: Nemirovich-Danchenko Vladimir Ivanovich.

Reorganization (liquidation) form the code is indicated:

1. Liquidation
2. Transformation
3. Merge
4. Separation
5. Accession
6. Split with simultaneous attach

If the organization is not liquidated, not transformed, etc., then the field remains empty.

The fields "Form of reorganization (liquidation) (code)" and "TIN / KPP of the reorganized organization" are required to fill in the field "Sign" with the value "3" or "four"

TIN / KPP of the reorganized organization - indicated for a reorganized organization or a separate subdivision of a reorganized organization.

Section 2. Data on the individual-recipient of income

TIN in the Russian Federation - TIN of an individual, confirming registration with the IFTS. If there is no TIN, this field is not filled.

TIN in the country of citizenship - indicated if a foreigner has a TIN or its analogue. For citizens of the Russian Federation, the field is not filled.

Full Name - indicated according to the identity document indicated below. Patronymic, if available. Abbreviations are not allowed. To indicate the full name of foreigners, you can use the Latin alphabet.

Taxpayer status - the code is indicated:

1. for a resident of the Russian Federation
2. for a non-resident of the Russian Federation
3. for a non-resident of the Russian Federation recognized as a highly qualified specialist
4. for participants in the State Program for Assisting Voluntary Resettlement to Russia of Compatriots Living Abroad and Non-Residents of the Russian Federation
5. for refugees and persons who have received temporary asylum on the territory of Russia, who are not residents of the Russian Federation
6. for foreign citizens employed in Russia on the basis of a patent

If during the year an individual changed his citizenship and during a certain period was a resident of the Russian Federation - put 1. For foreigners working on the basis of a patent, in any case, put 6.

Date of Birth - date in the format DD.MM.YYYY, for example 04/01/1992.

Citizenship - the code is indicated according to the All-Russian Classifier of the World Countries (OKSM). For Russian citizens - the code 643 ... If an individual does not have citizenship, the code of the country that issued the identity document is put.

Identity document code - indicated in accordance with the reference book "Codes of types of documents proving the identity of the taxpayer" of Appendix 1 of the Order of the Federal Tax Service No. ММВ-7-11 / [email protected] Example: 21 - Russian passport, 07 - military ID.

Series and number - the details of the document are indicated: the series and number of the document, the sign "No."

Residence address, zip code, district, city, etc. - filling in all address fields was canceled by order of the Federal Tax Service dated January 17, 2018 No. ММВ-7-11 / [email protected]

Section 3. Income taxed at a rate of __%

Section 3 contains information on income accrued and actually received by an individual in cash or in kind, as well as in the form of material benefits, by months of the tax period and the corresponding professional deductions.

Standard, social and property tax deductions are reflected in section 4.

The income for the previous year, paid in the next year, is reflected in the certificate for the previous year. If income is paid after the submission of a certificate for the previous year (for example, in April of the next year), you must issue a corrective certificate.

When issuing a certificate with feature 1 and 3 this section indicates all income: both those from which personal income tax was withheld and those from which personal income tax was not withheld.

When issuing a certificate with sign 2 and 4 this section indicates income from which the tax agent did not withhold personal income tax.

When drawing up a cancellation certificate, section 3 is not completed.

The title indicates by what rate __% the amount of tax has been calculated. If, during the reporting year, an individual was paid income at different rates, this section is filled in for each of the rates.

What can be the rates of personal income tax:

• 13% - basic rate for a tax resident of the Russian Federation. This rate is taxed: wages, remuneration under civil law contracts, income from the sale of property, dividends, etc. In some cases, the income of non-residents is taxed at a rate of 13%: from employment; from the implementation of labor activity as a highly qualified specialist; from the implementation of labor activities by participants in the State Program for Assistance to Voluntary Resettlement to the Russian Federation of compatriots living abroad; from the performance of labor duties by members of the crews of ships sailing under the Russian flag
• 15% - rate for non-residents of the Russian Federation receiving dividends from Russian organizations
• 30% - rate for other income of non-resident individuals
• 35% - the rate of taxation of income from winnings, prizes, interest income on deposits and in some other cases

Month - the number of the month for which the income was accrued is indicated in chronological order.

Income code - the corresponding income code is indicated, selected from "".

Amount of income - according to the specified income code, the amount of accrued and actually received income is reflected.

When issuing a certificate with attribute 2 or 4, the amount of income from which personal income tax was not withheld is indicated.

Deduction code - opposite to those types of income for which the corresponding deductions are provided, or which are not subject to taxation in full, the corresponding deduction code selected from "" is indicated.

For income referred to in Articles 214.1, 214.2 and 214.3 of the Tax Code of the Russian Federation (income from securities, deposits, REPO), several deduction codes can be specified for one income code. Then the first code is displayed opposite the income code, and the rest - in the lines below without filling in the fields "Month", "Income code" and "Amount of income".

The amount of the deduction - to be filled in only for incomes for which professional deductions are provided, and for incomes that are not subject to personal income tax in full in accordance with Article 217 of the Tax Code of the Russian Federation. The deduction amount must not exceed the amount of income.

Section 4. Standard, social and property tax deductions

These deductions are provided only on income taxed with personal income tax at a rate of 13%, and only for residents of Russia. When drawing up a cancellation certificate, section 4 is not completed.

Deduction code - the corresponding code of the standard deduction from the reference book "Codes of types of taxpayer deductions" is indicated (Appendix No. 2 to the order of the Federal Tax Service of Russia dated 09/10/15 No. ММВ-7-11 / [email protected]). If there is no type of deduction in the directory, code 620 should be indicated (letter from the Federal Tax Service of Russia dated 11.02.14 No. BS-4-11 / 2189).

The amount of the deduction - by the specified code.

Notification confirming the right to social tax deduction; Notification confirming the right to a property tax deduction - to be completed in case of granting a social / property deduction. Indicate the number and date of the notification, as well as the code of the tax authority that issued the notification. If there are several notifications, several lines are filled in to reflect the details of all notifications.

Section 5. Total amounts of income and tax

Section 5 reflects the amount of accrued and actually received income, as well as the amount of accrued, withheld and transferred personal income tax at the rate specified in section 3.

If, during the reporting year, an individual was paid income at different rates, this section is filled in for each of the rates.

Data on the accrued amounts of personal income tax must be rounded to full rubles in accordance with paragraph 6 of Article 52 of the Code - the tax amount less than 50 kopecks is discarded, and the tax amount of 50 kopecks or more is rounded to the full ruble ...

When drawing up a cancellation certificate, section 5 is not completed.

Total income - the amount of accrued and actually received income without taking into account the deductions reflected in sections 3 and 4.

When issuing a certificate with signs 2 and 4, this paragraph indicates the total amount of income from which the tax agent did not withhold personal income tax and which are reflected in section 3 of the certificate.

The tax base - the base from which personal income tax was charged. It is equal to the difference between the "Total amount of income", and the total amount of deductions reflected in sections 3 and 4 of the certificate.

Calculated tax amount - The total amount of accrued personal income tax.

The amount of fixed advance payments - the accrued personal income tax is reduced by this amount.

Tax amount withheld - the total amount of personal income tax withheld. For reference with sign 2 or 4, zero is set.

Tax amount transferred - the total amount of the transferred personal income tax. For reference with sign 2 or 4, zero is set.

Tax amount unduly withheld by the withholding agent - the excessively withheld personal income tax amount not returned by the tax agent, as well as the amount of tax overpayment resulting from the fact that the tax status of an individual has changed in the reporting year. For reference with sign 2 or 4, zero is set.

Tax amount not withheld by the withholding agent - the amount of accrued personal income tax that the tax agent did not withhold in the reporting period.

Notice confirming the right to reduce tax on fixed advance payments - to be filled in if there is a corresponding notification. The number and date of the notification, as well as the code of the tax authority that issued the notification, are indicated.

Final part

Tax agent - the code is indicated:

1. if the Certificate is submitted by a tax agent (legal successor of a tax agent)
2. if the Certificate is submitted by a representative of a tax agent (legal successor of a tax agent)

Full name - the full surname, first name, patronymic (if any) of the person who submitted the certificate is indicated.

Name of the document confirming the authority of the representative - indicated in the case when the certificate is submitted by a representative.

A sample of filling out a 2-NDFL certificate in 2018

2-NDFL - a new form from 01/17/2018

Download the form and an example of filling out 2-NDFL

Income codes and deduction codes

Last year income codes have been changed... Some of them have been refined, and old codes have also disappeared (for example, 1543 and 2791).

Popular income codes for 2-NDFL

At the end of December 2016 the list of deduction codes has changed... In particular, there were previously common codes for parents, including adoptive parents, as well as guardians, adoptive parents and guardians. Since new deduction amounts were established for different categories, these codes were divided.

The most popular deduction codes are in the following table.

Popular deduction codes for 2-NDFL

Penalties

For late filing of 2-NDFL, the following penalties are applied:

• a fine for an organization under paragraph 1 of Article 126 of the Tax Code - 200 rubles for each certificate not submitted on time;
• a fine for an official under Part 1 of Article 15.6 of the Administrative Code of the Russian Federation - 300-500 rubles.

For inaccurate information contained in 2-NDFL, for example, for indicating the TIN of another person, a fine is imposed in the amount of 500 rubles for each erroneous certificate.

You can avoid sanctions for inaccurate information in a standard way: if an error is identified on its own, then before the IFTS detects it, you need to have time to submit an updated 2-NDFL form.

Is it worth submitting a certificate in advance so that there is time for correction? From the letter of the Ministry of Finance dated June 30, 2016 No. 03-04-06 / 38424, it follows that this does not make sense.

Explanation... The organization filed 2-NDFL ahead of schedule, for example, in early February. The tax authority found errors while checking the form. The accountant corrected everything and submitted an updated certificate before the end of the term, but the organization was still fined, since errors were discovered by the tax authority.

Regulations

• Order of the Federal Tax Service of the Russian Federation of October 30, 2015 N ММВ-7-11 / [email protected] "On approval of the form of information on the income of an individual, the procedure for filling out and the format of its presentation in electronic form"
• Order of the Federal Tax Service of the Russian Federation of 10.09.2015 N ММВ-7-11 / [email protected] "On approval of codes of types of income and deductions"
• Order of the Federal Tax Service of the Russian Federation of January 17, 2018 N ММВ-7-11 / [email protected] "On amendments to the annexes to the order of the Federal Tax Service dated 30.10.2015 N ММВ-7-11 / [email protected]»
• Letter of the Federal Tax Service of the Russian Federation of 11.02.2014 N BS-4-11 / [email protected] "On filling in 2-NDFL"

We talked in separate consultations about, and also provided the current form of help and. On the form 2-NDFL (as amended by the Order of the Federal Tax Service dated 17.01.2018 No. ММВ-7-11 / [email protected]), relevant in 2018, we will tell in this material.

What has changed in 2-NDFL?

Certificate form 2-NDFL is applied from the reporting for 2017. That is, tax agents have already reported on it.

If we talk about changes in 2-NDFL in comparison with the form in which organizations and individual entrepreneurs reported for 2016, then the need to update the certificate and the procedure for filling it out was due to the fact that the “old” form did not allow submitting information on the income of individuals for tax agent by his successors.

The main changes in the current form of the certificate in comparison with its earlier version are presented in the table.

Accordingly, both the tax agent (his successor) and his representative can sign the 2-NDFL certificate for 2017.

When to submit certificates on the 2-NDFL form at the end of 2018?

It will be necessary to submit 2-NDFL certificates for 2018 within the generally established deadline - no later than 01.04.2019 (clause 2 of Article 230 of the Tax Code of the Russian Federation).

If it is impossible to withhold personal income tax from the taxpayer during 2018, the tax agent must submit to his tax office, and also transfer the 2-personal income tax certificate to the individual himself no later than 03/01/2019, indicating in the certificates the sign "2" (

The service allows you to:

1. Prepare a report
2. Generate file
3. Test for errors
4. Print report
5. Send over the internet!

2-NDFL certificates in 2018: new form and sample filling

Certificate form 2-NDFL and the procedure for filling out are approved by order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11 / [email protected] (as amended by order of the Federal Tax Service of Russia dated January 17, 2018 No. ММВ-7-11 / [email protected]). It is valid throughout 2018. From January 1, 2019, the new certificate will apply. It was approved by order of the Federal Tax Service of Russia dated 02.10.2018 No. ММВ-7-11 / [email protected]

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

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

You do not need to hand over 2-NDFL certificates if you paid to an individual:

Only non-taxable income (clause 28 of 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 / [email protected]);

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

The income specified in Art. 226.1 of the Tax Code of the Russian Federation.

If in the reporting (past) 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 ("zero") certificate does not need to be submitted. For example, if only the non-taxable incomes specified in Art. 217 of the Tax Code of the Russian Federation.

Where to take 2-NDFL

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.

2-NDFL for employees of separate divisions, hand over to the IFTS 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. 2-NDFL certificates are filled in by the tax agent based on the data contained in the tax accounting registers.
2. If the tax agent accrued to an individual during the tax period income taxed at different tax rates, sections 3-5 are filled in for each of the rates.
3. When filling out the Certificate form, the codes of the types of taxpayer's income, codes of the types of taxpayer deductions, the directories "Codes of types of documents proving the identity of the taxpayer" (Appendix 1 of the Procedure for filling out the certificate) and "Codes of the subjects of the Russian Federation and other territories" (Appendix 2 of the Procedure for filling the certificate) are used.
4. All details and sum indicators are filled in the Help form. If there is no value for total indicators, zero is indicated.
5. Electronic certificates are generated in accordance with the format (xml) for presenting information on the income of individuals in the form 2-NDFL.

Table 2. How to fill out certificates 2-NDFL

How to fill out 2-NDFL in an accounting program

Consider the procedure for filling out certificates in accounting programs: Buchsoft Online, 1C: Accounting and Kontur.Beshtery.

Buchsoft Online

1. Go to the module "" in the section Funds / personal income tax and select "2-personal income tax".

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

4. In the window that opens, reflect the data on 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 IFTS". Click Create.

2. Fill in the cap and signature.

3. Then, using the "Fill in" button, start the procedure for automatic collection of information on the income of individuals according to the infobase data. The list of prepared statements of income of individuals will be displayed in the tabular section of the document. With automatic filling, only those amounts of income, deductions and taxes of individuals that relate to the one 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 re-fill the data in the document.

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

Details of the notification for the reduction of tax on advance payments (number, date of notification and code of the Federal Tax Service, which issued it) are filled in automatically with the data specified in the document "Advance payment for personal income tax".

5. After preparing the information, the document "2-NDFL for transfer to the IFTS" should be recorded.

Contour.Accounting

1. In the main window of the program, select the "Reporting" tab and press the "Create report" button.

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

Employers, when paying income to their employees or other citizens with whom they have been concluded, must calculate and withhold personal income tax (PIT), in order to then send it to the state treasury.

Since 2016, the 2-NDFL certificate form for employees has changed. Order of the Federal Tax Service of Russia No. ММВ [email protected] of 10/30/2015, a number of innovations were made to the new report, in the terms and procedure for submitting the form ... The procedure for filling out and submitting 2-NDFL in 2017 was considered in the article. The deadlines for submitting certificates with attribute 1 remained the same - once per tax period (year) until April 1 of the next year.

Current rules:

• The term for transferring personal income tax from wages extended to the next day after payment (previously only the day of payment was mentioned). Withholding tax on vacation and disability benefits can now be paid before the end of the calendar month, rather than on the same day. When calculating the amount of savings on interest on a loan, the actual date of receipt of material benefits is now considered the last day of the month.
• If it is impossible to withhold tax (when issuing income in kind, in the form of gifts, shares), then a certificate with attribute 2 is submitted by March 1 of the next year (previously it was before February 1).
• The threshold for submitting reports to the tax authority in electronic form has increased from 10 to 25. Now even 25 certificates can be submitted on paper.
• But the penalty for errors in 2-NDFL (in the amount of income or tax) or their failure to submit from 200 rubles to 500, per document has been increased. Changes to the document are made before the last date of submission, then the fine can be avoided.

A number of innovations also affected the changes in the 2-NDFL form:

1. Introduced a new field "Correction number", which can have several values \u200b\u200b(example: the primary report is designated 00, revised - 01.02 ..., canceling - 99). The latter is used to cancel an erroneously submitted certificate (possibly 2 times).
2. OKTMO code reflects the location of the taxpayer... The parent company must indicate the main code, and the separate division puts the OKTMO place of its registration. For individual entrepreneurs at UTII, it is also provided for the delivery of a certificate at the location. For IE, OKTMO will mean the place of registration.
3. Introduced 3 additional taxpayer status codes... Now out of six: 1 is a resident, 2 is a non-resident, 3 is a highly qualified specialist, 4 is a migrant from abroad, 5 is a non-resident refugee, 6 is a foreign worker with a patent. The status value affects the tax rate: 13% for residents and 30% for non-residents.
4. Since the beginning of 2016, along with the property deduction, the employee has the opportunity to receive a deduction for training and treatment in the organization. They no longer need to take 2-NDFL in order to submit to the inspection. It is only necessary to receive a notification of the provision of a deduction to the IFTS. therefore added additional lines in section 4 for the details of the corresponding notification... The deduction code for training - 320, for payment of medical services - 324. To correctly fill in all the fields, their codes must comply with the requirements of the order of the Federal Tax Service No. ММВ [email protected] dated 09/10/2015 For individual entrepreneurs on the patent in section 5, a field is provided for registering a notification on fixed advance payments to reduce the tax.

New form is submitted in one year... According to paragraph 3 of Art. 230 an individual can obtain a certificate of payments made from the employer upon application. The law does not determine the deadline for the execution of the application. If an employee needs confirmation of payments from December last year to June this year, then he needs to issue two documents: for the last and the current year. The 2-NDFL certificate includes only taxable amounts. Child benefit, maternity allowance is not included in the report.

), handed over in 2018, is intended to reflect the income paid by him in 2017 to his employees / other individuals, as well as for reflection. This certificate is drawn up separately for each employee (individual who received income from a tax agent).

You can determine the personal income tax rate depending on the status of an individual and the type of income using our

When to take 2-NDFL in the IFTS in 2018

Sign in the Help 2-NDFL

If by the end of 2017 personal income tax was not withheld from the income of an individual, then in the Certificate you need to indicate the sign "2". When submitting reports on all incomes paid to individuals, a sign "1" is put in the Certificate (regardless of whether personal income tax was withheld or not).

Income and deduction codes

The types of income paid to employees, as well as the deductions provided to them, are indicated in the certificate as certain (approved by Order of the Federal Tax Service of 10.09.2015 No. ММВ-7-11 / [email protected]). By the way, the income and deduction codes have been updated. True, many of these codes have remained unchanged. For example, the salary, as before, corresponds to the code "2000".

How to submit income statements

If the number of all individuals who received income in 2017 is 24 people or less, then paper Certificates can be submitted to the INFS. Otherwise, Certificates are submitted only in electronic form via telecommunication channels (TCS) (clause 2 of article 230 of the Tax Code of the Russian Federation).

Example

In 2017, income taxable by personal income tax was paid to 27 employees. Accordingly, to the inspectorate, Certificates in the form 2-NDFL for these workers are submitted on the TCS no later than 04/02/2018.

For late delivery of 2-NDFL will be punished

If the delivery of the Certificate of the tax agent is delayed, a fine of 200 rubles will be imposed. for each certificate (clause 1 of article 126 of the Tax Code of the Russian Federation).

In addition, if inaccurate data is found in the submitted Certificates 2-NDFL, the tax authorities will be fined 500 rubles. for each Certificate with errors (Article 126.1 of the Tax Code of the Russian Federation).

Correction of 2-NDFL

If an error was made when filling out the Certificate, an updated Certificate 2-NDFL must be submitted to the tax office.

In this case, the number of the initial certificate (the one containing the error) is indicated in the "No." field, and the date is already fresh.

In the field "Correction number", respectively, the code "01", "02", etc. is indicated. depending on what the account is adjusting. If a cancellation certificate is submitted instead of the previously submitted one, the code "99" is put down.

An updated certificate must be submitted to the tax authorities in the case when incorrect data of the employee is indicated (see, for example,