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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

Section	Specified information
Title	Indicated: The tax period for which the Certificate form is drawn up; Serial number of the Certificate in the reporting tax period; Date the form was compiled; Indicate "Sign" and affix: number 1 - if the Certificate 2-NDFL is presented on the basis of the provisions of paragraph 2 of Art. 230 of the Tax Code of the Russian Federation; number 2 - if the Certificate is submitted in accordance with the provisions of clause 5 of Art. 226 of the Tax Code of the Russian Federation. When drawing up the primary form of the Certificate, put "00" in the field "Correction number"; When compiling a corrective Help, instead of the previously presented one, a value is indicated by one more than that indicated in the previous Help (for example, "01", "02", etc.); When drawing up the canceling Certificate, the number "99" is put down instead of the previously submitted one. In the field "in the IFTS (code)" - the four-digit code of the tax authority in which the tax agent is registered with the tax authorities. (Section II of the Procedure for filling out the certificate)
Section 1 "Information about the tax agent"	The code for OKTMO, the contact telephone number of the tax agent are indicated; TIN and KPP; the name of the organization according to its constituent documents (Section III of the Procedure for filling out the certificate)
Section 2 "Data on an individual - recipient of income"	The TIN of the individual taxpayer is indicated; surname, name and patronymic of an individual - taxpayer; taxpayer status code; Date of Birth; the numeric code of the country of which the taxpayer is a citizen; code of the type of identity document and its details; full address of the taxpayer's place of residence; (Section IV of the Procedure for filling out the certificate)
Section 3 "Income taxed at a rate of __%"	information is indicated on income accrued and actually received by an individual in cash and in kind, as well as in the form of material benefits, by months of the tax period and the corresponding deductions. (Section V of the Procedure for filling out the certificate)
Section 4 "Standard, social, investment and property tax deductions"	reflects information on the standard, social, investment and property tax deductions provided by the tax agent. (Section VI of the Procedure for filling out the certificate)
Section 5 "Total Amounts of Income and Tax"	the total amounts of accrued and actually received income, calculated, withheld and transferred tax on personal income are reflected at the appropriate rate specified in the heading of section 3. (Section VII of the Procedure for filling out a certificate)

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.

The Ministry of Justice of Russia registered the order of the Federal Tax Service dated 02.10.18 No. ММВ-7-11 / [email protected] which approved new certificate form 2-NDFL, the procedure for filling it out and the electronic format of this certificate. For the first time, tax agents will have to report on the new form at the end of 2018.

Submit the 2-NDFL certificates for 2018 to the tax office using the new form. The structure was changed and several fields were removed. Provide employees with information about their income on the new form "Statement of Income and Tax Amounts of an Individual". This form generally corresponds to the old 2-NDFL. To figure out where what information should now be specified, check out this table.

Intelligence	Section where to enter information and what has changed in it
	Old 2-NDFL from five sections	New 2-NDFL in the Federal Tax Service from three sections and an appendix	New Certificate of Income and Tax Amounts of an Individual * five sections
Reference number	Heading at the beginning of the form		No props
Tax agent data	Section 1	The beginning of the form (its general part)	Section 1
Information about an individual - recipient of income	Section 2	Section 1. The section does not include the field "TIN in the country of citizenship"	Section 2. The field "TIN in the country of citizenship" was removed from section 2
Details of income and deductions by month	Section 3	Help appendix	Section 3
Standard, social and property tax deductions	Section 4	Section 3. The section does not include the fields "Notice confirming the right to property tax deduction", "Notice confirming the right to social tax deduction". A new field "Notification type code" has appeared. It reflects code 1, 2 or 3	Section 4. There are no fields for details of notifications for property and social tax deductions
Total income and tax amounts for the tax period	Section 5	Section 2. The section does not include the "Notice of Eligibility for Tax Reduction on Fixed Advance Payments" field. The details of this notice are reflected in section 3	Section 5. There are no fields for the details of the notification confirming the right to reduce the tax on advance payments

* This certificate is issued to taxpayers upon their application in accordance with paragraph 3 of Article 230 of the Tax Code (FTS dated 02.10.2018 No. ММВ-7-11 / 566).

How to fill out and submit certificates 2-NDFL for 2018

Since 2019, there are two forms of statements of income and tax amounts:

1. Certificate of income and tax amounts - for the tax office;
2. Certificate of income in the form of 2-NDFL and tax amounts - for individuals upon their application.

For your attention, information is offered on how to correctly fill out 2-NDFL certificates for 2018 without errors. Various incomprehensible points in the 2-NDFL help are sorted out. Because of some important errors, inspectors may ask for clarification. Download Procedure for filling out 2-NDFL

A new 2-NDFL can be generated in the updated "Legal entity taxpayer"

Version 4.60 of the program "" is posted on the website of the State Research Center of Computer Science. The new version provides the possibility of forming 2NDFL and 3-NDFL according to the new form.

The software for the formation of declarations for UTII, property tax, and RSV has been improved.

A new version 2.136 of the "Tester" program is also posted on the GNIVTs website.

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Deadlines for submitting the 2-NDFL certificate form, where to take it, methods of delivery, who signs, the presence of a seal

Deadline for delivery

At the end of the year, the tax agent is obliged to submit a 2-NDFL certificate to the inspectorate within the time frame.

• no later than March 1, a certificate with the sign "2"... It is drawn up for those individuals, from whose income it is impossible to withhold personal income tax (for example, when presenting gifts worth more than 4 thousand rubles to citizens who are not employees of the organization;);
• before April 1 with the sign "1"... In this case, the amount of all income received by an individual for the past year is reported; the tax base from which personal income tax is calculated.

Note:
There is a reporting table of declarations, who and when submits reports and declarations only in electronic form on the Internet in 2019

There is no responsibility for the fact that the company filled out the certificate with errors. Therefore, tax authorities can fine the organization only if the certificates are not submitted. For 200 rubles. for each missing document (clause 1). They can ask for clarification if they see inconsistencies and contradictions.

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Where to submit certificates 2-NDFL

Depending on where employees or other individuals receive income. At the place of the head office or in a separate subdivision.

What are the ways to pass certificates 2-NDFL for 2018

1. in electronic form via telecommunication communication channels;
2. on paper (in person, through a representative or by mail with a list of attachments), if the number of certificates is not more than 24 pieces.

one . On paper: surrendered to the tax office in person or sent by registered mail. This method is suitable only for those companies. In 2018, the number of people who received income is less than 25 person. The certificates must be accompanied by a register of information on income in duplicate. One of which will remain in the IFTS.

If you submit a paper certificate of income paid to employees. Then the tax authorities, having checked these certificates, should draw up " Protocol for receiving information on the income of individuals for 2018 on paper ".

This Protocol is drawn up in two copies and must be signed. Both by the tax authorities and by you (if you submit 2-NDFL to the IFTS personally, and not by mail). Moreover, it is not necessary to take the seal of the organization with you. The protocol will be considered valid even if only the signature of an authorized person is present. (Letter of the Federal Tax Service dated 22.10.14 No. BS-4-11 / [email protected]).

The presence of a protocol on the submission of the 2-NDFL form is very important. Because it is he who confirms the fact of delivery of certificates in the form of 2-NDFL. And also the fact that they passed the filling control. Therefore, do not forget to take your copy of the Protocol from the Inspectorate of the Federal Tax Service!

2. Electronic: via the Internet (a special operator, or the website of the Federal Tax Service of Russia). The number of information grouped into one file should not exceed 3000. In the first of these options, each file must be accompanied by a paper register of income information. One of these documents remains with the IFTS. And the other is returned to the tax agent. Having received certificates via the Internet, the next day the inspection will confirm the date of receipt of electronic documents with a corresponding notification. Further, within 10 working days, the IFTS will send files with the register of information on income and the protocol for receiving information on income.

See the cheat sheet for submitting 2-NDFL certificates via telecommunication channels. In the letter of the Federal Tax Service of Russia dated January 28, 2015 N BS-4-11 / [email protected].

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Who signs 2-NDFL, stamp on the certificate

Since 2016, the rules for filling out the Certificate stipulate that it can be signed by:

• the tax agent himself (Code 1)
• his authorized representative (code 2).

In this case, you need to put the appropriate code in the help. If the certificate is submitted to the IFTS by a representative, then you also need to reflect the name of the document. Confirming the authority of this person.

Printing on the 2-NDFL certificate is not required

The certificate of the 2015 sample required certification with a round seal. In the new Help 2-NDFL 2019, there is no place for printing. But if you wish, no one forbids you to put an imprint of your round seal, if any.

Note: Letter of the Federal Tax Service dated February 17, 2016 No. BS-4-11 / 2577

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Forms and Sample of filling out the Certificate of Income

FORM and EXAMPLE of 2-NDFL certificate for 2018

Note: Form download:
1. Help 2-NDFL 2018 example of filling in PDF (325 kb)
2. Help 2-NDFL 2018 example of filling Excel (112 kb)
3. Initial data for the example
4. Help 2-NDFL 2018 for the Federal Tax Service (blank form, Excel 100 kb)
5. Help 2-NDFL for the employee (blank form, Excel 100 kb)
6. The procedure for filling in 2-NDFL

FORM and EXAMPLE of 2-NDFL certificate for 2017 (after February 10, 2018)

Note: Form download:
1. Help 2-NDFL 2017 example of filling in PDF (223 kb)
2. Help 2-NDFL 2017 Excel (52 kb)
3. Help 2-NDFL 2017.xls (blank form, Excel 52 kb)

FORM and EXAMPLE of 2-NDFL certificate for 2017 (until February 10, 2018)

When drawing up a certificate of income for an individual according to their application in the form from Appendix 5 to the order of the Federal Tax Service, you can be guided by the old Procedure. Approved by order of the Federal Tax Service dated October 30, 2015 No. ММВ-7-11 / 485. The fact is that separate rules for drawing up this form have not been approved. At the same time, the form itself, both in structure and in details, almost completely corresponds to the old 2-NDFL form.

Fill in the indicators of certificates based on the information reflected in the registers of tax accounting for personal income tax.

The 2-NDFL certificate contains information about the tax agent.

• in section 1, indicate information about the individual in respect of whom the certificate is being filled in,
• in section 2 - information on the total amount of income, tax base and personal income tax,
• in section 3 - deductions granted to the employee,
• in the appendix - a breakdown of income and deductions by month.

If in the tax period the employee was charged income taxed at different rates, sections 1, 2 and 3, as well as the appendix, fill in for each tax rate. (clause 1.19 of the Procedure approved by order of the Federal Tax Service dated 02.10.2018 No. ММВ-7-11 / 566).

Help on the 2-NDFL form is more convenient to fill out in the following sequence. A common part; section 1; attachment; section 3; section 2.

a common part

In the heading of the general part, in the "TIN" and "KPP" fields, indicate the TIN and KPP of the organization. If you submit certificates at the location of a separate subdivision. Then in the "KPP" field, indicate the KPP of the separate subdivision, TIN of the parent organization.

If the organization is the largest taxpayer. Indicate the checkpoint at the place of registration of the territorial IFTS.

Organizations take TIN and KPP from the notification of registration of the organization. Entrepreneurs indicate only TIN. You can see it in the registration notification. Put a dash in the checkpoint field.

After the title of the help, provide the following information in the fields.

Field	What to indicate
"Reference number"	Unique serial number of the certificate in the reporting tax period. Assigned by a tax agent. When submitting a corrective or annulment form instead of the previously submitted one. In this field, indicate the number of the previously submitted form
"Reporting year"	The year for which you issue the certificate
"Sign"	1, if the certificate is provided by the tax agent as annual reporting (clause 2 of article 230 of the Tax Code); 2, if the tax agent informs the inspectorate that it is impossible to withhold tax (clause 5 of article 226 of the Tax Code), for example, when giving out a gift; Important! In the certificates 2-NDFL, which must be submitted by April 1. (i.e. when personal income tax was withheld from an individual), there must be a sign 1 rather than 2. Otherwise, the tax office may consider that the certificates have not been submitted. Note: If you handed in certificates with attribute 2, then it is safer to report on the same income by April 1. By submitting help with attribute 1. 3, if the certificate is provided by the legal successor of the tax agent as annual reporting (clause 2 of article 230 of the Tax Code); 4, if the legal successor of the tax agent informs the inspectorate about the impossibility of withholding tax (clause 5 of article 226 of the Tax Code), for example, when giving out a gift
"Correction number"	00 - when drawing up a primary certificate; value by one more than in the previous certificate - when compiling a corrective certificate. For example, with the initial adjustment - 01, with the repeated adjustment - 02, etc .; 99 - when drawing up a cancellation certificate
"Submitted to the tax authority (code)"	The four-digit code of the tax office where the tax agent is registered. For example: 7743, where 77 is the region code, 43 is the inspection number
"Name of the tax agent"	Indicate the abbreviated name of the organization in accordance with the constituent documents. If there is no abbreviated name, enter the full name. Do the same when submitting certificates to the tax authority at the place of registration of a separate subdivision. (letter of the Federal Tax Service dated 15.08.2018 No. PA-4-11 / 15802) If the tax agent is an individual. In this field, indicate the last name, first name, patronymic (if any), which are indicated in the identity document. Specify double surnames with a hyphen (for example, Ivanov-Yuriev). Does the legal successor give the certificate? In this case, the name of the reorganized organization is indicated in the field. Or a separate subdivision of the reorganized organization
"Code for OKTMO"	The code of the territory in which the tax agent is registered. Determine this code according to the All-Russian Classifier approved by order of Rosstandart dated June 14, 2013 No. 159-st or using a comparison table for OKATO and OKTMO codes. Entrepreneurs (except for UTII payers and working under a patent), notaries, lawyers indicate OKTMO by their place of residence. Entrepreneurs on UTII or patent indicate OKTMO at the place of business in the appropriate special regime. If the income was paid by a separate division of the organization. Then in the certificate indicate OKTMO at the location of this unit. If during the calendar year a citizen received income in various separate divisions with different OKTMO codes. For each of them, you will have to draw up a separate certificate. The legality of such a requirement is confirmed by the decision of the Supreme Arbitration Court of March 30, 2011 No. Important: if the organization has changed its location and registered with the tax authorities at a new address, please note the following. Submit separate certificates to the tax office at the new place of registration: according to the old OKTMO code - for the period before registration at the new location; according to the new OKTMO code - for the period after registration at the new location. In doing so, focus on the date withholding tax, and not on the date of income from the employee. For example, the organization changed its address in April. After changing the address, she paid the employees' salaries for March and paid personal income tax. In this case, transfer the tax according to the new OKTMO. Indicate the data on the March salary in the 2-NDFL certificate also with the new OKTMO. Checkpoint in certificates with old and new OKTMO always put a new one. This is stated in the letter of the Federal Tax Service dated December 27, 2016 No. BS-4-11 / 25114, which was brought to the attention of all inspections. FTS employees confirm this in their private explanations.
"Form of reorganization (liquidation) (code)" and "TIN / KPP of the reorganized organization"	It is only completed by the assignee, submitting to the tax office at the place of registration of certificates for the last tax period and revised certificates for the reorganized organization. For the codes of the form of reorganization (liquidation), see Appendix 2 to the Procedure approved by order of the Federal Tax Service dated 02.10.2018 No. ММВ-7-11 / 566. In this case, the assignee in the certificate indicates the name of the reorganized organization and its OKTMO code

Section 1

In section 1, indicate the personal data of the employee.

In the "TIN in the Russian Federation" field, enter the employee's TIN. Look for it in the certificate of registration of an individual. Such a document can be requested when applying for a job. Although the employee is not required to represent him.

Note: The tax office is obliged to accept a certificate in the form of 2-NDFL. In which the TIN of the employee is not indicated - a citizen of Russia. This follows from section III of the Procedure approved by order of the Federal Tax Service dated 02.10.2018 No. MMV-7-11 / 566, letter of the Federal Tax Service dated 17.08.2018 No. PA-4-11 / 15942.

Surname, name, patronymic should be indicated in full, without abbreviations, as in the passport. Writing in Latin letters is allowed only for foreigners. Do not fill in the middle name. Only if it is not in the passport. For foreign citizens, the surname, name and patronymic can be specified in the letters of the Latin alphabet.

In the field "Taxpayer status" indicate:

- 1 - for tax residents;
- 2 - for non-residents (including for citizens of the EAEU states: the Republic of Belarus, Kazakhstan, Armenia and Kyrgyzstan);
- 3 - for non-residents - highly qualified specialists;
- 4 - for employees who are participants in the state program of voluntary resettlement of compatriots living abroad;
- 5 - for foreign employees who have refugee status. Or received temporary asylum in Russia;
- 6 - for foreign employees who work on the basis of a patent.

In addition, for failure to submit or untimely submission of a 2-NDFL certificate at the request of the tax inspectorate, the court may impose administrative liability (Article 15.6 of the Administrative Code) in the form of a fine in the amount of:

• for citizens - from 100 to 300 rubles;
• for officials - from 300 to 500 rubles.

If the organization's TIN of the individual indicated correctly, but was mistaken in the passport data, there will be no fine. This conclusion was made by the FTS in the decision of 12/22/2016 on complaint No. SA-4-9 / [email protected] ... The decision was published on the official website of the tax service on April 10, 2017.

The decisions on complaints that the FTS publishes on the official website are binding on tax inspectors. If you are fined for incorrect personal data of the employee in the certificate, refer to decision No. CA-4-9 / [email protected] Inspectors must remove the fine.

There will be no penalty even if the tax agent himself discovers the error and promptly (before the inspection finds the error) clarifies the information.

Moreover, early submission of certificates will not save you from a fine. Let's say an organization has submitted 2-NDFL forms in February. In March, the inspectorate discovered inaccuracies and notified the organization about it. In such a situation, even if the organization corrects all mistakes and submits updated certificates by April 1, it will still be fined. This procedure is provided for by paragraph 1 of Article 126.1 of the Tax Code. There are similar explanations in the letter of the Ministry of Finance dated June 30, 2016 No. 03-04-06 / 38424.

For the correct filling of the 2-NDFL certificate, the reference book "Codes of income" is given. Much depends on the correct choice of income.

Look at this table, maybe you do not need to take 2-NDFL certificates. Why do extra work.

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 required 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 from 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. filling out the form. Look at the completed 2-NDFL sample with sign 1 and download it if necessary.

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.

Help section 2-NDFL	Indicator	What changed
1 "Information about the tax agent"	Reorganization (liquidation) form (code)	In the "old" form of the certificate (which was used to report for 2016), these indicators were not. In the current certificate, they are filled in upon submission of 2-NDFL for the reorganized company by its legal successors (Section III of Appendix No. 2 to the Order of the Federal Tax Service of 30.10.2015 No. MMV-7-11 / [email protected])
	TIN / KPP of the reorganized organization
2 "Data on an individual - recipient of income"	Residence address in the Russian Federation	In the current form of the certificate, this information is not provided.
4 "Standard, social, investment and property tax deductions"	Section name	The word "investment" is excluded from the name

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" (

Certificate 2-NDFL for 2016 is submitted under a new form. We have provided the form and a sample of filling in the article. Certificate 2-NDFL is filled in for each employee to whom the employing organization paid income for the reporting period. If personal income tax was fully withheld from this income - in the certificate it is necessary indicate the sign "1".

If the organization could not fully withhold personal income tax from the employee's income, a 2-personal income tax certificate for him is presented with the attribute "2".

Breaking news for all payroll accountants: ... Read in the magazine

The situation when the organization could not fully withhold the calculated personal income tax is possible in the case when the retired employee was presented with a gift worth over 4,000 rubles.

• Service "" will compare two references and find discrepancies

How to complete the first section

In section 1, you must indicate the data of the organization that paid the income. Namely:

1. OKTMO;
2. telephone;
3. name of company.

If the employee received income from a separate division of the organization, OKTMO and KPP of the isolation are indicated.

How to complete the second section

In section 2, it is necessary to indicate the data of the individual for whom the certificate is filled out.

These include:

1. taxpayer status;
2. date of Birth;
3. citizenship;
4. series and number of the passport;
5. registration address.

For citizens of the Russian Federation, the code 643 is put in the "citizenship" column.

The code in the column "taxpayer status" is filled in depending on the status:

• 1 - for tax residents of the Russian Federation;
• 2 - for non-residents of the Russian Federation;
• 3 - for HQS (highly qualified specialists) who are not residents of the Russian Federation;
• 4 - for participants in the program to facilitate the resettlement of citizens of the Russian Federation living abroad, and who are not residents of the Russian Federation;
• 5 - for refugees, stateless persons who received temporary asylum on the territory of the Russian Federation and who are not residents of the Russian Federation;
• 6 - for foreigners working in the Russian Federation on the basis of a patent.

How to complete sections 3 - 5

Sections 3 - 5 are filled in for each personal income tax rate separately. If an employee received income at different rates during the year, a 2-NDFL certificate is submitted for him alone, but with several sections 3 - 5.

If there are no indicators for the help lines, they must be filled with "0".

Section 3 provides information on the amount of income and tax deductions that were applied to it. These are usually professional deductions.

The amount of income received is shown in chronological order and by month and by income code.

In section 4, it is necessary to reflect information on standard, social and property deductions. These are deductions that can be applied to income earned by tax residents at a rate of 13%.

Section 5 reflects the total amount of income, as well as the amount of calculated, withheld and transferred personal income tax.

Form and sample filling

Since 2016, all organizations submitting certificates of 2-personal income tax (it does not matter - for employees or for the Federal Tax Service Inspectorate) must use the new form. The new form must be used, even the certificate is drawn up for previous years.

You can download the form of the new 2-NDFL form on our website for free.

How to fill out a certificate with attribute 1

The procedure for filling out the 2-NDFL certificate for 2016 was approved by the same order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11 / [email protected] At the top of the certificate, indicate the year for which you are reporting, the serial number, the current date and the attribute - 1. Put the number of the Federal Tax Service Inspectorate where you are submitting reports.

In section 1, provide information about your company. Please note that if an individual received income from a separate subdivision, put the OKTMO code and KPP of this subdivision in the certificate. In other cases, indicate the code and KPP at the location of the parent organization.

In section 2, write down all the necessary information about the individual. To find out the code of the country, document and others, use the reference books given in the annexes to the order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11 / [email protected]

Please note that if you paid an employee income taxed with personal income tax at different rates, fill out several 2-personal income tax certificates for him. One for each bet. For example, income in the form of salaries, bonuses, vacation pay and sick leave is taxed at a rate of 13%. And from income in the form of material benefits, you need to withhold tax at a rate of 35% (Article 224 of the Tax Code of the Russian Federation).

In section 3, indicate the income that the employee received for each month of the year. If a deduction is applied to income (except for standard property and social), put the amount of the deduction next to it. And you can find out the income and deduction codes from the order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11 / [email protected]

In section 4, record the amount of standard, property, and social deductions provided to the employee.

And in section 5, repeat the total amount of income. And indicate the amount of personal income tax accrued, withheld and transferred to the budget.

A sample completed certificate with attribute 1, see below.

How to fill out a certificate with attribute 2

At the top of the certificate, indicate the year for which you are reporting, the ordinal number, the current date, and the INFS number. Set the sign - 2.

Fill in sections 1 and 2 in the same way as in the help with attribute 1.

But in section 3, you will indicate only the income from which you could not withhold tax.