New form 2ndfl per year. We indicate information about an individual: nuances

Form 2-NDFL is among the most demanded forms of tax and accounting reporting. It is required even by those who do not work as an entrepreneur, who do not regularly report to the tax office. Why the form is needed, what has changed in its design in 2016, what difficult points should be paid special attention to and where to download the form with a sample of the correct filling of the new form - this will be discussed.

Who needs the 2-NDFL form and why?

There are enough cases in which citizens may need a certificate of the 2-NDFL form, but the most common are:

• Loan processing. A certificate for employees of the bank and other credit organizations serves as an official confirmation of the existence of a potential borrower of a stable source of income in a certain amount. If you need to issue, then in the overwhelming majority of cases such a certificate is included in the mandatory package of documentation, as well as when applying for a car loan and other types of loans and loans for large amounts.
• When applying to the state a new employee, the HR department of the enterprise has the right to request a certificate from the applicant signed by the previous employer.

Tip: Before leaving, take a certificate from the HR department "just in case" to present it upon request to the new employer. It is not always possible to obtain such a certificate post factum easily and without delay. It may happen that the former employer liquidates his enterprise and it will be impossible to find someone to obtain a certificate and present it to a potential employer or to a bank.

What certificate 2-NDFL is valid in 2016, how does it differ from the previous one

By order of the Federal Tax Service of Russia No. ММВ-7-11 / 485 dated October 30, 2015, the previous form was abolished and the newest 2-NDFL form was adopted. The order contains all the most important information about how the certificate should be filled out, as well as how it should be provided (not only in paper, but also in electronic format). The form of the new form and a sample of its correct filling in accordance with the recommendations of the Federal Tax Service of the Russian Federation can be downloaded on the official website.

Attention! The Order (and with it 2-NDFL 2016) entered into force on 12/08/15, and until that moment the form approved on 11/17/2010 by order of the Federal Tax Service of the Russian Federation No. ММВ-7-3 / 611 was in force.

Form 2-NDFL 2016 is distinguished by a number of innovations:

Common mistakes in filling out the new 2-NDFL form

Attention! The most common mistake when entering data in 2-NDFL is corrections when issuing a certificate in paper form. Remember, no corrections in the help are allowed! If the correction appears, the certificate is filled out anew on a new form.

Among the most common mistakes made by individuals and legal entities when submitting 2-NDFL forms:

A certificate of the 2-NDFL form is not issued for several years, as it is drawn up separately for each reporting period (1 year). Accordingly, 5 separate certificates will be issued in 5 years.

Changes in the 2-NDFL form from 2016: video

Enterprises and entrepreneurs acting as employers, as well as sources of income for individuals, must act as a tax agent in accordance with the Tax Code of the Russian Federation. They include the calculation, withholding and transfer of personal income tax, as well as within the established deadlines for the provision of such a report as a certificate of 2 personal income tax for each of its employees or recipient of money - physical. faces.

The agent for this tax, basically, every month withholds it and transfers it to the tax office. But he must report on the 2-NDFL document only once a year, after the end of the tax period. At the same time, the legislation establishes two types of deadlines for submitting the report form 2-NDFL.

For regular withholding tax reports, the deadline is April 1 of the following year. These documents are assigned the status "1".

But for personal income tax, which the agent was not withheld from the income of the individual. persons, there is a limitation in submission until March 1 of the following year. The status of such documents 2-NDFL is indicated by "2".

Attention! Thus, you will need to send a report for 2016 of a certificate with the sign "1" before 03/04/2017, and with the sign "2" - until 01/03/2017. In addition to annual reporting in the form 2-NDFL, employers provide quarterly reporting in a form that actually repeats the information of this form.

Employees are also asked to issue these documents for their own use. Usually, this certificate is issued within three days from the moment the employee receives an application for its registration.

Where to submit reports

According to general rules, Form 2 of personal income tax is sent to the tax services at the location of the company and the place of registration of the individual entrepreneur. But a firm can have separate subdivisions that are separately registered.

In this case, the parent company submits a report at its location, and the branches at their registration addresses. The same norms apply to employees who have income in the main company and its division. That is, where the income arose, it is necessary to report to that inspection.

However, there is an exception to this rule. Large tax agents are allowed to independently determine where the report will be sent - to the address of the parent company or by registering a branch. This is due to the fact that for such companies the IFTS share information with each other.

On the territory of large cities, there may be several IFTS, and when an organization with branches operates within this municipality, then it has the right to submit forms at the place of registration of the main company.

There are several ways to send 2-NDFL documents. The Tax Code of the Russian Federation establishes that these reports can be submitted:

• on paper - there is a limit on the number of employees. This method of sending can only be chosen by tax agents with up to ten income recipients;
• electronically - involves the provision of these information on an electronic medium, while there is a requirement to include information in the file about no more than 3000 recipients of income;
• by mail with a list of attachments;
• via the Internet with an EDS - is currently the most popular way to send 2-NDFL reports.

2-NDFL new form 2018 sample filling

Consider the help 2-NDFL new form 2018 form sample filling. Unlike the previous year's document, several new fields have been added here.

Title

Filling out the help must begin with the title. In the next line after the name of the document, you need to put down for what year it is drawn up, its serial number, the date of filling.

• 1 - the usual certificate of the employee's withheld income.
• 2 - it was impossible to withhold the tax.

The latter cases include the payment of wages in kind; distribution of prizes and gifts, etc.

Correction number field new - it appeared only this year. It is entered:

• 00 - if the certificate is filled in for the first time (primary).
• Numbers from 01 to 98 are the number of the correcting reference.
• 99 - a certificate annulling all previously submitted information.

The last field on the same line is the tax code to which the document is sent.

The correct filling can be seen below in the 2-NDFL sample.

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.Askazhiriya.

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 information base. 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.

), handed over in 2015 is intended to reflect (by an organization or individual entrepreneur) the income paid by him during 2014 to his employees (other individuals), as well as for reflection. Such a certificate is drawn up separately for each employee (individual who received income from you).

You can download the Help form.

When to take 2-NDFL in the IFTS

Income and deduction codes

If by the end of the year you have not withheld personal income tax from the income of an individual, then you must indicate in the Certificate. When you report on all incomes paid to individuals, then regardless of the deduction / non-deduction of personal income tax, the sign “1” is put in the Certificate.

How to submit income statements

Starting next year, the conditions for the delivery of 2-NDFL in paper or electronic form will change (clause 2 of article 230 of the Tax Code of the Russian Federation (as amended, effective from 01.01.2016)). So, if the number of all individuals who received income in the previous year does not exceed 24 people, then 2-NDFL certificates can be submitted on paper. Otherwise, certificates must be sent to the Inspectorate of the Federal Tax Service in electronic form via TCS.

Example

In 2015, you paid income to 26 employees. Accordingly, you need to submit 2-NDFL certificates for TCS for these employees.

For late submission of the Certificate will be punished

Upon delivery of 2-NDFL in violation of the term, your company (IP) will be fined 200 rubles. for each certificate (clause 1 of article 126 of the Tax Code of the Russian Federation).

Since 2016, another type of fine has been introduced: if the tax authorities find inaccurate data in the certificates you submitted, then the company (individual entrepreneur) faces a fine of 500 rubles. for each 2-NDFL with errors (Article 126.1 of the Tax Code of the Russian Federation).

Correction of 2-NDFL

If you made a mistake when filling out a certificate for any employee (individual), for example, you made a mistake in the amount of salary, you need to submit the corrected 2-NDFL to the inspectorate.

In this case, in the "No." field, you must specify the number of the initial 2-NDFL certificate (the one containing the error), and the date must be fresh.

An updated certificate must be submitted to the tax authorities also in the case when incorrect employee data is indicated (

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 the 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 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 the employee had financial assistance in the year that was 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 sign of the certificate 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 - 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).

In the field "Taxpayer status" one of the following shall be indicated:

• 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 allowance, maternity allowance.

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