A sample of filling out a certificate 2 NDFL Zag. New income and deduction codes introduced

We talked about why we need a 2-personal income tax certificate in. In this material, we will give an example of filling out a certificate and recall the deadlines for its submission for 2016.

Form 2-NDFL for 2016

Income Statement Form individual"Certificate of income of an individual" (form 2-NDFL) approved by Order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11 / [email protected]

Download help in excel format can .

The same Order of the Federal Tax Service was approved order filling out the certificate 2-NDFL.

At the same time, when filling out certificates for 2016, it is necessary to take into account those entered by Order of the Federal Tax Service of Russia dated November 22, 2016 No. ММВ-7-11 / [email protected] in Order No. ММВ-7-11 dated 10.09.2015 [email protected]"On approval of codes for types of income and deductions". This means that when preparing certificates for 2016, it is recommended to indicate new codes of income and deductions (Information of the Federal Tax Service “On approval of codes for types of income and deductions”). If this is difficult, you can submit personal income tax returns, indicating new codes only for income and deductions from 12/26/2016.

Deadline for submission of 2-personal income tax for 2016

The answer to the question of when to hand over 2-personal income tax for 2016 is contained in paragraph 2 of Art. 230 of the Tax Code of the Russian Federation.

Certificates of income of individuals for the past calendar year are submitted no later than April 1 next year.

Considering that 04/01/2017 is a Saturday, the deadline for submitting 2-NDFL certificates for 2016 is 04/03/2017 (clause 7, article 6.1 of the Tax Code of the Russian Federation).

Let us also remind you that if it is impossible during 2016 to keep personal income tax payer tax agent must, no later than March 1, 2017, provide a 2-NDFL certificate with the sign “2” to the individual himself, and also submit it to his tax office. It must indicate the amount of income from which tax is not withheld, and the amount of tax not withheld (

Personal income tax is one of the the most important sources replenishment of the budget. The reporting form for this tax is a 2-NDFL certificate. The procedure, as well as the rules for filling out this form, are regulated by order of the Federal Tax Service of Russia No. MMV [email protected] dated October 30, 2015

All employers that pay for the activities of their employees or the services of third-party individuals through civil law contracts, prior to the payment of money, are required to calculate and withhold income tax. So entrepreneurs become tax agents for their employees. It is necessary to transfer the withheld tax to the budget before strictly certain period depending on the type of payment.

Payment types:

• Salary(not later than next day after receiving)
• Vacation and disability benefits
  (until the end of the month in which the payment was made)

It is important to use the appropriate .

A 2-NDFL certificate must be drawn up separately for each individual, and submitted to the tax authority at the place of registration of the employer twice:

1) By March 1 of the next year on employees from whose accruals personal income tax has not been withheld.
2) By April 1 of the next year on employees from whose accruals personal income tax is withheld.

During the year, the requested certificate can be issued for any period (for lending or subsidizing).

Here is what the 2-NDFL certificate form looks like in 2017:

Help 2-NDFL Form 2017

Since the beginning of this year, a new form 2-NDFL has been in force (read about the changes in our article). We suggest you consider the new certificate 2-NDFL. It includes a title, 5 sections. Let's fill in the certificate in stages and pay attention to each section.

We fill out a 2-NDFL certificate for individual entrepreneurs

Title. In the title, you need to indicate the reporting period, the reference number (from 1), the date actual extradition(day month Year). Then you should indicate the sign of the form - 1 (if personal income tax is withheld) or 2 (if it is impossible to withhold it). adjustment number (primary - 00, updated - 01.02 .., canceling - 99), IFTS code (first 4 characters).

We fill in 2-NDFL - Help Header

Section 1. Section 1 reflects information about the agent (organization or entrepreneur): name, TIN, KPP, OKTMO, telephone.

Section 2. Provides information about an individual. This is a surname, name, patronymic; TIN; date of birth (day, month, year); code of the country of citizenship (Russia - 643); passport details or details of another identity document and a valid address of residence. Foreigners fill in the TIN of the country of citizenship and the Russian or foreign address.

The taxpayer status code can be as follows:

1. Resident
2. non-resident
3. Highly qualified specialist
4. Immigrant from abroad
5. Non-resident who became a refugee in Russia
6. Foreigner acquiring a patent

Section 3. Reflects the rate and amounts of payments by codes, months. Tax rates must correspond to the types of charges.

All amounts are filled in rubles, kopecks, except for the amount of tax. Rounding rules are applied to it (up to 50 kopecks are discarded, more than 50 kopecks are rounded up to the ruble).

On the line, you need to indicate the number of the month for calculating the payment (01.02, ..., 12), the payment code (2000 - wages, 2012 - vacation pay, 2300 - disability benefits, 2760 - financial assistance), the amount of payment, code, deduction amount ( if there's). The most commonly used cipher is 503 - non-taxable amount financial assistance(4000 rubles annually).

Sample filling 2-NDFL, section 3.

Section 4. Deciphers standard, property, investment, social tax deductions. For each of them, a code is indicated, the size of the decrease for the entire year (114 - for the first child (1400 rubles monthly), 115 - for the second child (1400 rubles monthly), 311 - property). The "Children's" deduction is applied until the amount of income from the beginning of the year is reached in the amount of 350,000 rubles. Everything required codes can be obtained from the order of the Federal Tax Service No. MMV [email protected] dated September 10, 2015 Property, social deduction you need to confirm with a notification from the Federal Tax Service of its provision by filling in the number, date of notification, code of the IFTS.

We fill out the certificate 2-NDFL, section 4.

Section 5 Contains overall size payment, tax base, calculated, withheld, transferred tax.

Consider a practical situation:

Employee Ivanov I.I. worked March - July of the current year, earned the amount of 116,500 rubles, total deductions (for a child - 7000 \u003d, property - 27000 \u003d) amounted to 34000 \u003d. Total the tax base(116500 - 34000) = 82500 r.
The amount of personal income tax: 82500 * 13% = 10725 rubles.

Sample filling 2-NDFL, section 5

When receiving payouts with different rates, you must complete sections 3-5 for each bet. Employees from "visa-free" countries can reduce personal income tax by fixed advance payments by filling out the data of the corresponding notice.

A sample of filling out a certificate 2-NDFL

Validity of certificate 2-NDFL is not established by law, but if you follow the logic, then it is indefinite. Some departments (banks, visa centers) may require a document Word format or Excel for certain period on either certain date by setting your expiration date from 10 to 30 days. This point should be clarified on the spot.

Please note that false data or failure to submit reports will result in a fine of 500 rubles for each document.

And in conclusion - a useful video on the topic "How to fill out a 2-NDFL certificate":

If you have any questions on the topic, please ask them in the comments to the article.

Help 2-NDFL for individual entrepreneurs: instructions for filling out updated: November 30, 2018 by: All for IP

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

When is Form 2-NDFL needed?

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

The certificate is submitted by the tax agent in such cases:

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

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

• to fill out the 3-NDFL declaration (you need information from 2-NDFL);
• to apply for a loan;
• to provide a new job in order to receive a tax deduction (this takes into account income from the beginning of the year, including former place work, if it has changed);
• for other purposes.

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

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

Who is the certificate for?

2-NDFL must be drawn up for each individual, which in reporting period the tax agent made the payment of income. But there is exceptions:

• persons who received income under sales contracts;
• entrepreneurs with whom contracts of a civil law nature were concluded;
• persons who were paid dividends(if the tax agent is a joint-stock company).

Submission deadlines

Everything related to the procedure for filling out the form is spelled out in the order of the Federal Tax Service of October 30, 2015 No. ММВ-7-11 / [email protected] This document also approved the format for sending 2-NDFL to in electronic format.

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

Submission deadlines references in general case such:

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

reference 2-NDFL for 2017 year with feature 1 is served until April 2, 2018 because April 1 falls on a Sunday.

The procedure for filling out the form 2-NDFL

Help consists of a heading and five sections:

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

header

Header fill example

The heading states:

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

Number references - numbering end-to-end and sequential, without breaks and repetitions. Numbers start at 1 and continue within the reporting year. From next year, the numbering is again from 1. For a corrective or canceling certificate, the number of the primary certificate (that is, previously submitted) is put.

From— reference date in the format DD.MM.YYYY, for example, 02/09/2018. For a corrective or canceling reference, also the current date.

sign the code is put:

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

Most commonly used code 1 .

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

in the IFTS- the code tax office by accounting.

Section 1. Data on the withholding agent

OKTMO code- the parameters of the division that paid the income are indicated (if the head office - the codes of the head, if it is a separate one - the codes of the separate division) according to All-Russian classifier territories municipalities OK 033-2013, approved. by order of Rosstandart dated 14.06.13 No. 159-st. The field consists of 11 familiarity spaces. If the code has 8 characters, no characters are put down on the right.

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

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

Individual entrepreneurs on other taxation systems, as well as notaries, lawyers and others put the code at the place of residence.

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

TIN— 10 characters for legal entities, 12 characters for individual entrepreneurs.

checkpoint- fill in only legal entities. If the organization has a separate subdivision, a checkpoint is set at the location of the separate subdivision.

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

Tax agent- the abbreviated name (in case of absence - full name) of the organization is indicated according to its founding documents. Wherein content(abbreviation or name) is placed at the beginning of the line. Examples: School No. 25, OKB Vympel.

If the Certificate is submitted by the legal successor of the reorganized organization, the name of the reorganized organization or a separate subdivision of the reorganized organization shall be indicated.

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

Form of reorganization (liquidation) code is given:

1. Liquidation
2. transformation
3. merger
4. Separation
5. Accession
6. Separation with simultaneous accession

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

The fields "Form of reorganization (liquidation) (code)" and "TIN / KPP of the reorganized organization" are required when filling in the "Attribute" field with the value "3" or "4"

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

Section 2. Data on the individual recipient of income

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

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

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

Taxpayer status- the code is indicated:

1. for a resident of the Russian Federation
2. for a non-resident of the Russian Federation
3. for a non-resident of the Russian Federation, recognized as a highly qualified specialist
4. for participants of the State program to assist voluntary resettlement to Russia of compatriots living abroad who are not residents of the Russian Federation
5. for refugees and persons who have received temporary asylum on the territory of Russia, who are not residents of the Russian Federation
6. for foreign citizens employed in Russia on the basis of a patent

If during the year an individual changed citizenship and was a resident of the Russian Federation for a certain period, it is set to 1. For foreigners working on the basis of a patent, in any case, 6 is set.

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

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

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

Series and number- the details of the document are indicated: the series and number of the document, the sign "No" is not put.

Residence address, zip code, district, city, etc.- filling in all fields of the address was canceled by order of the Federal Tax Service dated 17.01.2018 No. ММВ-7-11 / [email protected]

Section 3 Income taxable at the rate of __%

Section 3 contains information on income accrued and actually received by an individual in monetary or natural form, and also in the form material gain, by months of the tax period and corresponding professional deductions.

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

Income for prior year, paid in the next year, are reflected in the certificate for the previous year. If income is paid after the submission of a certificate for the previous year (for example, in April of the following year), a corrective certificate must be issued.

When issuing a certificate from sign 1 and 3 this section indicates all income: both those from which personal income tax is withheld, and those from which personal income tax is not withheld.

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

Section 3 is not filled in when drawing up a cancellation certificate.

The title indicates which rate __% calculated tax amounts. If during the reporting year an individual was paid income on different rates, this section completed for each of the bets.

What are the tax rates:

• 13% - the main rate for a tax resident of the Russian Federation. This rate is subject to: wage, remuneration under civil law contracts, income from the sale of property, dividends, etc. In some cases, at a rate of 13%, income of non-residents is taxed: from the implementation labor activity; from the implementation of labor activity as a highly qualified specialist; from the implementation of labor activities by participants in the State Program for Assistance to Voluntary Resettlement in the Russian Federation of Compatriots Living Abroad; from execution job duties crew members of ships flying the Russian flag
• 15% — rate for non-residents of the Russian Federation receiving dividends from Russian organizations
• 30% — rate for other income of non-resident individuals
• 35% — the rate of taxation of income from winnings, prizes, interest income on deposits and in some other cases

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

Income code- indicate the corresponding income code, selected from "".

Amount of income- on specified code income reflects the amount of accrued and actually received income.

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

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

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

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

Section 4. Standard, social and property tax deductions

These deductions are provided only on income subject to personal income tax at a rate of 13%, and only to residents of Russia. Section 4 is not filled in when drawing up a cancellation certificate.

Deduction code- the corresponding code is indicated standard deduction from the reference book "Codes for the types of taxpayer deductions" (Appendix No. 2 to the order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11 / [email protected]). If the type of deduction is not in the directory, code 620 should be indicated (letter of the Federal Tax Service of Russia dated February 11, 2014 No. BS-4-11 / 2189).

The amount of the deduction- according to the specified code.

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

Section 5 Total Income and Tax

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

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

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

Section 5 is not filled in when drawing up a cancellation certificate.

Total income- the amount of accrued and actually received income, excluding deductions reflected in sections 3 and 4.

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

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

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

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

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

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

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

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

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

Final part

Tax agent- the code is indicated:

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

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

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

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

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

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

Income codes and deduction codes

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

Popular income codes for 2-personal income tax

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

The most popular deduction codes are in the following table.

Popular deduction codes for 2-personal income tax

	Description
	standard deduction for the first child to the parent (in a single amount) - 1400 rubles.
	standard deduction for the second child to the parent (in a single amount) - 1400 rubles.
	standard deduction for third and next child parent (single size)
	property deduction in the amount of the amount spent on the purchase (construction) of housing
	social deduction for the employee's expenses for non-state pension provision, voluntary pension insurance, voluntary insurance life
	professional deduction under the GPA for the performance of work (rendering of services)
	deduction from the cost of gifts (up to 4000 rubles per year)
	deduction from the amount of financial assistance (up to 4000 rubles per year).

Penalties

For late submission of 2-personal income tax, the following penalties apply:

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

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

Avoid sanctions for false information can in a standard way: if the error is detected independently, then before the IFTS detects it, you need to have time to submit an updated form 2-NDFL.

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

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

Regulations

• Order of the Federal Tax Service of the Russian Federation dated October 30, 2015 N MMV-7-11 / [email protected]"On approval of the form of information on the income of an individual, the procedure for filling out and the format of its submission in electronic form"
• Order of the Federal Tax Service of the Russian Federation of September 10, 2015 N MMV-7-11 / [email protected]"On approval of codes for types of income and deductions"
• Order of the Federal Tax Service of the Russian Federation dated January 17, 2018 N MMV-7-11 / [email protected]"On Amendments to the Annexes to the Order of the Federal tax service dated 10/30/2015 N ММВ-7-11/ [email protected]»
• Letter of the Federal Tax Service of the Russian Federation dated February 11, 2014 N BS-4-11 / [email protected]"On filling out 2-personal income tax"

What form of 2-NDFL certificate to use in 2017? Has the new certificate form for 2017 been approved or not? From this article, you can find out last news and also download current form certificate form 2-NDFL, which is valid in 2017.

Why is 2-personal income tax required 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, they must submit information about this to the IFTS. At the end of 2016, such information is presented in the form 2-NDFL. Cm. " ".

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

It is not required to form and submit certificates in the form 2-NDFL to the IFTS in 2017 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 on individuals who during 2016 did not accrue salaries and did not make any other payments.

Form for 2017: current form

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

It is worth noting that the new form of the 2-NDFL certificate for 2017 was not developed or approved. Accordingly, try to find the latest news about new form references for 2017 - does not make sense. The 2-NDFL certificate form in 2017 looks like this, as before:

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

Filling: download samples

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

In the title of the 2-NDFL certificate form in 2017, in the "attribute" field, enter 1 if the certificate is provided as an annual report (clause 2, article 230 of the Tax Code of the Russian Federation). If you report to the IFTS that it is impossible to withhold tax (for example, when issuing a gift), indicate "2" (clause 5, article 226 of the Tax Code of the Russian Federation).

Sample certificate with sign 1 in 2017

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

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

Hand over certificates of 2-NDFL for 2018 to the tax office in a new form. It changed the structure and removed several fields. Provide employees with information about their income on the new form "Certificate of income and tax amounts of an individual." This form generally corresponds to the old 2-personal income tax. To figure out where what information now needs to be indicated, check out this table.

Intelligence	Section where to specify information, and what has changed in it
	Old 2-personal income tax from five sections	New 2-personal income tax in the Federal Tax Service of three sections and applications	New certificate of income and tax amounts of an individual * from five sections
Reference number	Title at the beginning of the form		No props
Information about the tax agent	Section 1	The beginning of the form (its general part)	Section 1
Data on the individual - the 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
Information about 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 a property tax deduction", "Notice confirming the right to a social tax deduction". A new field "Notification type code" has appeared. It reflects the code 1, 2 or 3	Section 4 There are no fields for the details of notifications for property and social tax deductions
The total amount of income and tax for taxable period	Section 5	Section 2 The section does not include the "Notice Confirming 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 certificates 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.

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

A new 2-personal income tax can be generated in the updated "Legal Taxpayer"

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

The software for generating declarations for UTII, for property tax, as well as RSV has been improved.

The GNIVC website also contains a new version 2.136 of the Tester program.

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Deadlines for submitting the form reference 2-NDFL, where to submit, methods of submission, who signs, the presence of a seal

Deadlines

At the end of the year, the tax agent is required to submit a 2-NDFL certificate to the inspection on time.

• not later than March 1, a certificate with the sign "2". It is compiled for those individuals whose income from personal income tax cannot be withheld (for example, when giving 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 last year; tax base from which personal income tax is calculated.

Note :
A table of reporting declarations is given, who and when submits reports and declarations only in electronic form via the Internet in 2019

There is no responsibility for the fact that the company filled out the certificate with errors. Therefore, the tax authorities can fine the organization only if the certificates are not submitted. For 200 rubles. for each missing document (clause 1). They may 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 head office or in a separate subdivision.

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

1. in electronic form via telecommunication 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: handed over to the tax office in person or sent by mail by registered mail. This method is suitable only for those companies. In 2018, the number of people who received income is less than 25 Human. The certificates must be accompanied by a register of information on income in two copies. One of which will remain in the IFTS.

If you submit certificates of income paid to employees for hard copy. Then the tax authorities, after checking these certificates, must draw up " Protocol for receiving information about the income of individuals for 2018 on paper.

This Protocol is drawn up in two copies and must be signed. Both tax authorities and you (if you submit 2-personal income tax to the Federal Tax Service in person, 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 there is only a signature authorized person. (Letter of the Federal Tax Service of October 22, 2014 No. BS-4-11 / [email protected]).

The presence of a protocol on the submission of form 2-NDFL has a very importance. Because it is he who confirms the fact of the delivery of certificates in the form of 2-NDFL. And also the fact that they passed the filling control. Therefore, do not forget to pick up your copy of the Protocol from the IFTS!

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

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

In this case, you need to put the corresponding code in the help. If the Certificate is submitted to the IFTS by a representative, then the name of the document must also be reflected. Confirming the authority of this person.

Printing on the 2-NDFL certificate is not needed

The certificate of the 2015 sample required certification with a round seal. V new Help 2-NDFL 2019 no space for printing is provided. But if you wish, no one forbids you to put an imprint of your round stamp if available.

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 Income Statement

FORM and EXAMPLE of certificate 2-NDFL for 2018

Note: Form download:
1. Help 2-NDFL 2018 example filling PDF(325 kb)
2. Help 2-NDFL 2018 example fill in 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 an employee (blank form, Excel 100 kb)
6. The procedure for filling out 2-NDFL

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

Note: Form download:
1. Help 2-NDFL 2017 example of filling 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 compiling a certificate of income for individuals on 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 of October 30, 2015 No. ММВ-7-11/485. The fact is that separate rules on the preparation of this form was not approved. At the same time, the form itself, both in structure and in details, almost completely corresponds to old form 2-personal income tax.

Fill in the reference indicators based on the information reflected in the registers tax accounting by personal income tax.

The 2-NDFL certificate provides data on the tax agent.

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

If in the tax period the employee was accrued income taxed at different rates, sections 1, 2 and 3, as well as the application, fill out 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).

It is more convenient to fill out a certificate in the form 2-NDFL in the following sequence. a common part; section 1; Appendix; section 3; section 2.

a common part

In the header of the general part, in the fields "TIN" and "KPP", 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 checkpoint of a separate subdivision, the TIN of the parent organization.

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

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

After the Help title, enter the following information in the fields.

Field	What to indicate
"Reference Number"	Unique serial number references in the reporting tax period. Assigned by the tax agent. When submitting a corrective or canceling form to replace the previously submitted one. In this field, enter the number of the previously submitted form
"Reporting year"	Year for which you are applying for
"Sign"	1, if the certificate is provided by the tax agent as an annual report (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 issuing a gift; Important! In references 2-NDFL, which must be submitted by April 1. (i.e. when personal income tax was withheld from an individual), there should be a sign 1 , not 2 . Otherwise, the tax office may consider that the certificates have not been submitted. Note: If you submitted certificates with feature 2, then it is safer to report on the same income by April 1 as well. By submitting a certificate with sign 1. 3, if the certificate is provided by the legal successor of the tax agent as an annual report (clause 2, article 230 of the Tax Code); 4, if the 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 issuing a gift
"Adjustment Number"	00 - when compiling a primary certificate; value one more than previous help, - when compiling a corrective statement. For example, during the initial adjustment - 01, during the second - 02, etc.; 99 - when drawing up a cancellation certificate
"Represented in tax authority(the 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 tax agent"	Specify the abbreviated name of the organization according to 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 August 15, 2018 No. PA-4-11/15802) If the tax agent is an individual. In this field, enter the last name, first name, patronymic (if any), which are indicated in the identity document. Double surnames indicate with a hyphen (for example, Ivanov-Yuriev). Is the legal successor submitting the certificate? In this case, the name of the reorganized organization is indicated in the field. Or a separate division of a reorganized organization
"OKTMO Code"	The code of the territory where the tax agent is registered. Determine this code according to the All-Russian classifier approved by the order of Rosstandart dated June 14, 2013 No. 159-st or using a comparative table according to OKATO and OKTMO codes. Entrepreneurs (other than UTII payers and working under a patent), notaries, lawyers indicate OKTMO by their place of residence. Entrepreneurs on UTII or a 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 within calendar year citizen received income in various separate subdivisions with different OKTMO codes. For each of them you will have to make a separate certificate. The legitimacy of such a requirement was confirmed by the decision of the Supreme Arbitration Court dated March 30, 2011 No. VAC-1782/11. Important: if the organization has changed its location and registered with the tax at a new address, consider 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. At the same time, focus on the date the tax was withheld, and not on the date the employee received income. For example, the organization changed its address in April. After the change of address, she paid salaries to employees for March and paid personal income tax. In this case, transfer the tax according to the new OKTMO. Please indicate the data on the March salary in the 2-NDFL certificate also with the new OKTMO. Checkpoint in certificates with the 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. Employees of the Federal Tax Service confirm this in their private explanations.
"Form of reorganization (liquidation) (code)" and "TIN / KPP of the reorganized organization"	Only the assignee fills in, submitting to the tax office at the place of registration certificates for the last tax period and updated certificates for the reorganized organization. For codes of the reorganization (liquidation) form, see Appendix 2 to the Procedure approved by Order of the Federal Tax Service dated 02.10.2018 No. ММВ-7-11/566. At the same time, the successor in the certificate indicates the name of the reorganized organization and its OKTMO code

Section 1

In section 1, enter the employee's personal data.

In the "TIN in the Russian Federation" field, enter the TIN of the employee. Look it up in the certificate of registration of an individual. Such a document can be asked for 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 2-NDFL. Which does not indicate the TIN of an employee - a citizen of Russia. This follows from section III The procedure approved by the order of the Federal Tax Service of October 2, 2018 No. MMV-7-11 / 566, letter of the Federal Tax Service of August 17, 2018 No. PA-4-11 / 15942.

Last name, first name, patronymic name in full, without abbreviations, as in the passport. Write with Latin letters allowed only for foreigners. Please do not fill in your last name. Only if it is not in the passport. For foreign citizens, the last name, first name and patronymic can be indicated in the letters of the Latin alphabet.

In the Taxpayer Status field, enter:

– 1 – for tax residents;
- 2 - for non-residents (including 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 members state program voluntary resettlement 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 late submission certificate 2-NDFL upon the application of the tax inspectorate, the court may apply administrative responsibility(Article 15.6 of the Code of Administrative Offenses) 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 of the TIN of an individual indicated correctly, but made a mistake in the passport data, there will be no fine. This conclusion was made by the Federal Tax Service in its decision of December 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.

Decisions on complaints that the Federal Tax Service publishes on the official website are binding 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] The inspectors must remove the fine.

There will be no penalty even if the tax agent himself discovers an error and in a timely manner (before the inspection finds the error) clarifies the information.

And early filing certificates from the fine will not save. Suppose an organization submitted forms 2-NDFL in February. In March, the inspection found inaccuracies and notified the organization about it. In such a situation, even if the organization corrects all errors before April 1 and submits updated certificates, it will still be fined. This procedure is provided for in paragraph 1 of Article 126.1 of the Tax Code. Similar explanations are in the letter of the Ministry of Finance dated 06/30/2016 No. 03-04-06 / 38424.

For correct filling reference 2-NDFL is a reference book "Income Codes". From right choice income depends a lot.

Look at this table, maybe you don’t need to submit 2-personal income tax certificates. Why do the extra work.