Blank form 2 ndfl zag. Reporting methods

What form of 2-NDFL certificate to use in 2017? Is the new certificate form for 2017 approved or not? From this article you can find out the latest news, as well as download the current form of the 2-NDFL certificate, which is valid in 2017.

What is 2-NDFL required for in 2017

Organizations and individual entrepreneurs recognized as tax agents are obliged to withhold and transfer personal income tax from income paid to individuals. However, in addition to this, they must submit information about this to the IFTS. At the end of 2016, such information is submitted in the form 2-NDFL. Cm. " ".

In addition, organizations and individual entrepreneurs are obliged to issue certificates in the 2-NDFL form to individuals (in particular, employees) at their request (clause 3 of article 230 of the Tax Code of the Russian Federation). In 2017, they may need certificates, for example, when moving from one organization to another within a year or for obtaining a consumer (mortgage) loan. A 2-NDFL certificate in 2017 must be sent to employees no later than three working days from the date of submission of the application (letter of the Ministry of Finance of Russia dated June 21, 2016 No. 03-04-05 / 36096).

It is not required to generate and submit to the Federal Tax Service Inspectorate in 2017 certificates in the form 2-NDFL, if during 2016 the organization or individual entrepreneur did not pay income to individuals in respect of which it is a tax agent. So, for example, it is not required to submit information about individuals who, during 2016, did not receive a salary and did not make any other payments.

Form for 2017: current form

In 2017, the 2-NDFL certificate form is in force, approved by Order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11 / 485. This form is divided into 5 sections.

It is worth noting that the new 2-NDFL certificate form for 2017 was not developed or approved. Accordingly, it makes no sense to try to find the latest news about the new certificate form for 2017 on the Internet. The 2-NDFL certificate form looks like in 2017, as before, like this:

You can download the 2-NDFL certificate form, which is current for 2017, at.

Filling: download samples

As for the formation and filling out of the 2-NDFL certificate form in 2017, all income that is subject to personal income tax must be included in the certificate on the 2-NDFL form. That is, show in the certificate all the amounts that were paid to the citizen, both under the labor and civil contract (clause 3 of article 226, article 210 of the Tax Code of the Russian Federation).

In the heading of the 2-NDFL certificate form in 2017, in the "sign" field, indicate 1 if the certificate is provided as annual reporting (clause 2 of article 230 of the Tax Code of the Russian Federation). If you inform the Federal Tax Service Inspectorate that it is impossible to withhold tax (for example, when giving a gift), indicate "2" (clause 5 of article 226 of the Tax Code of the Russian Federation).

Sample certificate with trait 1 in 2017

If in 2017 you need to submit data for 2016 to the Inspectorate of the Federal Tax Service, then the form approved by Order of the Federal Tax Service of Russia No. ММВ-7-11 / 485 dated October 30, 2015, you can compare with a visual completed sample that will help you highlight the main points in filling out the form. Look at the completed 2-NDFL sample with sign 1 and download it if necessary.

Income certificates of individuals in the form 2-NDFL are filled in by the employer at the end of the reporting year. For 2015, 2-NDFL should be filled in and submitted to the Inspectorate of the Federal Tax Service at the place of registration of the employer by April 1, 2016 inclusive.

This personal income tax reporting is personalized, filled in for each employee to whom the employer paid income in the reporting year. Since 2016, a new form 2-NDFL should be filled out, the form of a new certificate form was approved by Order of the Federal Tax Service of Russia dated October 20, 2015 No.MMB-7-11 / [email protected]

A new 2-NDFL form for 2016 and a sample filling for 2016 can be downloaded on our website at the bottom of the article.

A certificate of income of individuals is filled out by all organizations, as well as individual entrepreneurs who pay for the work of employees. The number of completed certificates must correspond to the number of individuals who were paid income in 2015.

Sample filling for 2015 for delivery in 2016

The new 2-NDFL form is quite compact, it takes one sheet. If necessary, employers can fill out additional sheets if all the information does not fit on one.

If the line is intended to indicate a sum indicator, then it must be filled in, either with a sum or with zero.

When filling out 2-NDFL for 2015, you should indicate this year at the top, as well as assign a number to the certificate and indicate the date of filling.

In the field "sign" you should put 1 or 2. "1" is put in if the 2-NDFL certificate is submitted in order to report on income paid to an individual and on withheld and paid income tax. "2" is set if the employer, being a tax agent for personal income tax for an employee, cannot withhold tax on any amount of income.

In the "correction number" field, you should put 0 during the initial filing, with further changes to the certificate, the serial number of the correction should be put.

In the first section, information about the employer (organization or individual entrepreneur) is filled in, who is a tax agent for employees.

In the second section, the data on the individual employee is filled in. If there is a TIN in a country of citizenship other than the Russian Federation, then it should be indicated in the appropriate field.

If the employer reports on the income of individuals - citizens of the Russian Federation, then in the field "taxpayer status" should be put "1". In general, there are 6 different statuses, which can be found in the appendix to the above order.

Citizenship - for Russian citizens, you should put 643.

The third section provides a list of income received in 2015 for each rate. With regard to wages, the personal income tax rate of 13% is applied. In the table, you need to give income for each month of the reporting year, as well as the corresponding income code (for example, for a salary, the code is 2000). Months are marked with numbers - 01, 02, etc.

The fourth section of the new form 2-NDFL provides information on the deductions due to the employee - standard, social, investment, property. At the same time, for property and social deduction, there must be documents of the basis in the form of a tax notification confirming the right of an individual to receive a tax deduction for personal income tax.

In the fifth section of the new 2-NDFL certificate form, a small table is filled in which provides the following data:

• total income for 2015;
• the tax base from which personal income tax will be calculated - the difference between the total income for 2015 and the amount of deductions due;
• calculated tax for 2015 - the rate multiplied by the tax base;
• withholding income tax;
• listed income tax;
• advance payments for personal income tax - if required, there must be a tax notice that allows you to reduce the tax on fixed advance payments for personal income tax;
• overpayments and overly withheld tax amounts are reflected in the right side of the table;
• the tax amounts not withheld are shown below.

An individual entrepreneur or the head of an organization or their representative can submit completed 2-NDFL certificates to the tax office, about which an appropriate note is made in the income statement form.

Tax agents are required to calculate and transfer personal income tax from all payments to individuals. Based on the results of the past year, 2-NDFL certificates are submitted to the IFTS about remuneration paid and other income, as well as about withholding tax. 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 2-NDFL form in 2018

The 2-NDFL certificate was approved by order of the Federal Tax Service of the Russian Federation dated October 30, 2015 No. ММВ-7-11 / 485. But a new order of the Federal Tax Service has already been approved on amending 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 ability to submit 2-NDFL information to the legal successors of the tax agent.

How does the new 2-NDFL form 2018 differ from the previous one?

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

A sample certificate 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 10.02.2018.

We would like to remind that the certificates on incomes of 2017 with the signs "1" and "3" are submitted to the IFTS no later than 02.04.2018, and with the signs "2" and "4" - 01.03.2018.

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 have been updated.

The Certificate Form is still a heading and 5 sections (see a sample of filling out a new 2-NDFL form). 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 the indicators on one page do not fit, the required number is filled in, and the title, information about the agent and his signature are placed on each page.

Title

In the heading of the new form 2-NDFL for 2018, the year for which the Certificate is drawn up, its number and date of compilation are entered. When drawing up a cancellation or corrective form, indicate the certificate number the same, and the date of preparation - a new one.

Field "Sign" - put "1" for a regular Certificate ("3" for successors), and "2" if 2-NDFL is submitted due to the impossibility of withholding tax ("4" for successors). If the certificate is drawn up for issuance to an individual upon his request, the field is not filled in (read more about this).

"Correction number": "00" for the primary Inquiry, "01", "02", etc. for corrective. In the annulment form, put "99".

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

Section 1

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

• "OKTMO code" corresponding to the territory of 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 for a separate subdivision, KPP - at the location of the "isolation";
• abbreviated company name / full name entrepreneur; the legal successors of the agent indicate the name of the reorganized company;
• the code in the "Form of reorganization (liquidation)" of the certificate 2-NDFL 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 Help now reflects the following data about the individual who received the income (you can download the new 2-NDFL 2018 form at the end of this article):

• TIN assigned in the Russian Federation and in the country of citizenship (for foreigners). If there is no TIN, the fields are not filled in (read more about TIN in 2-NDFL);
• the surname, name, patronymic (if any) of the 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;
• the citizenship code is indicated according to the OKSM classifier; the code of Russia - 643. If the individual does not have citizenship, the code of the country that issued him the identity card is indicated;
• the code of the certification document is selected from the list of Appendix No. 1 to the "Filling Procedure"; then we 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 Help 2-NDFL of the new form-2018 (form, sample is 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 that cannot be withheld tax (at the end of this article, you can download a new certificate form 2-NDFL).

The table in section 3 reflects:

• the ordinal month for which the income was accrued and received (in chronological order);
• income and deduction codes listed in Appendices 1 and 2 to the order of the Federal Tax Service of the Russian Federation dated 09/10/2015 No. ММВ-7-11 / 387 as amended. dated 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 are in the lines below, while the "income" lines opposite them are not filled.

In the field "Amount of income" for the appropriate code, you must reflect the entire amount of actually received income, regardless of the applied tax rate 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 2-NDFL Certificate (new form-2018), the form of which we are considering, contains deductions: standard, social and property.

• The "Deduction code" field 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. ММВ-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

This section of the 2-NDFL form of the new form (the form can be downloaded from the link at the end of the article) summarizes the amounts of income and personal income tax:

• "Total amount of income" - we sum up all income from section 3, and for reference with the sign "2" and "4" here reflect the amount of income from which tax is not withheld;
• "Tax base" - from the "Total amount of income" minus the tax deductions of sections 3 and 4;
• “Calculated tax amount” - “Tax base” is multiplied by the personal income tax rate; for reference with the sign "2" and "4" - the unretained tax amount is indicated;
• "The amount of fixed advance payments" accepted as a tax deduction is reflected by those who have foreign workers under the 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;
• “The amount of tax transferred” - personal income tax paid to the budget; in the 2-NDFL certificates of the new form (see the sample below) with the sign "2" and "4", this field indicates zeros;
• "The amount of tax unduly withheld" includes the amounts of personal income tax not returned to the individual by the agent, and the overpayment of tax arising from the change in the tax status of the individual;
• "The amount of tax withheld" - the total amount of deductions from an individual in the reporting year;
• "The amount of tax not withheld" - the tax that could not be withheld (reflected in certificates with any sign);
• in the field "Tax agent" select the appropriate number: "1" if the Certificate 2-NDFL of the new form-2018 is filled in and submitted by the agent himself, and "2" if the Certificate is submitted by his representative (legal successor). For the representative (legal successor), you must specify the details of the document confirming the authority;
• full name is indicated. the person who submitted the Certificate is signed by him.

Form 2-NDFL 2015-2016 download where can? The answer to this request worries many. Why, to whom and for what purpose may a 2-NDFL certificate be required? You will learn about the nuances of filling out, as well as about where to get samples and actual forms for downloading by reading this article.

Form 2-NDFL: who needs it

In what situations may you need download form 2 personal income tax 2015-2016years? First of all, when an individual somewhere needs to confirm information about taxes that he previously paid from his income. For example, at the end of the year, you need to receive a tax deduction for education, purchase of an apartment or apply for a loan. In the latter case, the lender must check the borrower's solvency. When exercising the right to a tax deduction from the completed form 2-NDFLyou can get information on how much tax will be refunded in connection with the expenses incurred.

Form 2-NDFL may be required when assigning benefits and other social benefits. When applying for a new job, the administration may also require this document from the applicant. If a citizen is planning a foreign trip, then correctly filled out 2-NDFL formmay be required to obtain a visa.

How to fill out the 2-NDFL template for 2015-2016

There are a few basic rules to remember. 2-NDFL form always filled in by the employer. As practice shows, mistakes are often made when filling out this document. They may relate to the formalities regarding the signature, the presence of a seal and other technical issues. The surest option is to find and download certificate form 2-NDFLfor 2015-2016, allowing the correction of his data, on the Internet. Then all the necessary corrections can be made on the computer within a few minutes. In addition, it is easy to get an idea of \u200b\u200bhow to correctly fill in the corresponding fields on the Internet. For example, if there are several pages in the help, then each of them must be numbered separately. It would seem a trifle, but violation of this requirement can cause a lot of problems in the future.

Many people order 2-NDFL form on their own initiative. So, it is possible to issue a tax deduction not by transferring funds to a bank card, but by exempting the employer from the obligation to withhold personal income tax. The good thing about this method is that you can get the benefit without waiting for the end of the year. In addition, many businesses issue certificate 2-NDFL (form must be valid) immediately upon dismissal of the employee.

Read more about the basic rules for issuing a 2-NDFL certificate in the material .

Help 2-NDFL: why it is important to download the form for free in the current version

Form 2 personal income tax 2015-2016 download it is always important in the current version, since periodically adjustments are made to its form and filling procedure. It is very important to understand the rules for preparing this form. After all, not only information about the employer and the employee is indicated there. This form also involves the provision of information on all types of deductions and tax deductions to which the employee is entitled. The help contains information both separately for each month, and the total amount of all payments, deductions and deductions.

You can download the current version of the form of this document on our website.

Personal income tax certificate 2, form 2015-2016: a sample of correct filling

Based on the completed certificate form, you can easily master the most important filling rules form 2-NDFL 2015-2016 years and will be able to compose your own document without errors. Looking at the already completed years, you can quickly draw up a similar document, specifying in the recommendations only those points that are in doubt.

You can see the completed help sample on our website.

The procedure for submitting the 2-NDFL form for 2015-2016

Help 2 personal income tax, form which can be downloaded, is given not only to the employee's hands, but also provided by the employer annually to the tax office no later than April 1 of the next year. The company must submit such a document for each of its employees. It will have sign 1.

If a person works in a structural unit of a company, then a certificate of 2 personal income tax in relation to him is submitted to the tax office at the place of registration of the branch or representative office. If during the year a person was transferred to the main office, then Form 2 of personal income tax is submitted to the tax office both at the legal address of the company and at the location of the structural unit.

There is also a certificate with attribute 2. The employer sends it to the Federal Tax Service Inspectorate by March 1 of the next reporting year in respect of those persons from whose income he could not withhold tax.

In the event of a labor dispute regarding delayed wages and other payments, information on Form 2 of personal income tax may be requested by the court as one of the evidence in the case.

An employee, in accordance with labor legislation (Article 62 of the Labor Code of the Russian Federation), such a certificate is issued within 3 working days from the moment he writes the corresponding application.

Read about the consequences of not issuing a certificate at the request of an employee in the material .

The tax office 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 that 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 is a tax agent in relation to his employees. How can you check whether he fulfilled his duties or not, and whether the employee paid everything that he owed? Only by looking at the statements.

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. This means that the accountant must know how to fill out a 2-NDFL certificate.

1. Rules for filling out a certificate 2-ndfl

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 don't have time to read a long article, watch the short video below, from which you will learn all the most important on the topic of the article.

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

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

1. Rules for filling out a certificate 2-ndfl

Form 2-NDFL "Certificate of income of an individual", according to which reporting is currently being submitted, was approved by order of the Federal Tax Service of Russia dated October 30, 2015. ММВ No. [email protected] The same regulatory documents also approved the rules for filling out a 2-NDFL certificate.

References are provided by:

1. For individuals who received income from which the organization withheld tax - to the tax office no later than April 1 of the following 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 is 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 consider a practical situation from the life of an organization, and on its basis we will compose an example of filling out a 2-NDFL certificate. In parallel, we will discuss important theoretical points.

Let us 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 Wise Gudgeon LLC. The employee's salary is 35,000 rubles. per month.

In addition to payment for hours worked, paid:

• Vacation - 10,000 rubles.
• Temporary disability allowance - 7,500 rubles.

Osetrov has children:

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

Sturgeon wrote an application for the provision of child deductions. There are supporting documents for receiving the deductions.

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

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

Sturgeon did not receive income taxed at a rate of 13% for dividends and 35% in 2016.

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

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

In November, taxable income on an accrual basis from the beginning of the year exceeded 350 thousand rubles, therefore, starting from November, child deductions will not be provided. Only taxable income is used to calculate this limit.

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

If there was an ordinary material aid, which is not taxed only within 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 look step by step how to fill out the 2-NDFL certificate.

In the column, the reference sign must be indicated:

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

2 - if it is impossible to withhold personal income tax (no later than 1 month after the end of the year);

"Correction number" - the field is filled in when submitting the primary certificate, and when submitting the revised information. If the certificate is primary, then you need to put the number 00, for the specified ones - 01, 02, etc.

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

In what cases may this be required? For example, if you mistakenly submitted several certificates for one employee, submitted a certificate for an employee who has not been working 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 - an individual entrepreneur, OKTMO code, telephone.

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

One of the following shall be indicated in the "Taxpayer Status" field:

• 1 - residents
• 2 - non-residents
• 3 - highly qualified specialists
• 4 - migrants who live abroad (i.e., 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 data on the organization and the individual, we filled out sections 1 and 2.

Further, the personal income tax certificate provides detailed information on income and deductions. Section 3 contains information about income received by employees in cash or in kind for each month of the tax period (year). The heading of this section reflects the personal income tax rates for which the section is filled out. 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, the Income amount column indicates the total amount of income received by the employee for the month. If in some month the employee had the right to receive a professional tax deduction, as well as a deduction for income taxed with personal income tax not in full, then the deduction code and its amount are indicated.

Income fully exempt from personal income tax does not include in the certificate, for example, childcare benefits, maternity benefits.

The codes for filling out the 2-NDFL certificate are taken from the order of the Federal Tax Service dated 09/10/15 No. ММВ-7-11 / [email protected] To fill out the form in our example, we need:

Income codes:

• 2000 - salary
• 2760 - material assistance
• 2012 - vacation pay
• 2300 - allowance for temporary incapacity for work

Deduction codes:

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

Section 4 summarizes the data on deductions according to their codes, indicating the total amount of each deduction. Here are the deductions that are not related to the specific amount paid (as opposed to the deductions indicated in section 3 - for material assistance, professional deductions).

In section 4, we will record 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 be indicated.

To enter data on the property deduction, you must have a Notice from the tax authority, which confirms the employee's right to apply it.

5. Information about the tax base and tax

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

On the line Tax amount calculated, the calculated tax amount is recorded, i.e. product of the tax base by the tax rate. Next, the lines are filled in with data on the amount of withheld, listed tax, unnecessarily 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 (non-taxable material aid) \u003d 266,000 rubles.

Tax base - 157,500 rubles.

The amount of tax is 20 475 rubles.

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

For companies with foreign employees from "visa-free" countries, a line with data on fixed advance payments is useful.

6. Where to submit certificates 2-NDFL

Tax agents submit certificates in the form of 2-NDFL to the tax office at the place of their 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.

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

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

Therefore, carefully study how to fill out a 2-NDFL 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.

What problematic questions do you have about filling out 2-NDFL certificates? Ask them in the comments!

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