Help 2-NDFL - how to fill it out correctly?

Personal income tax stands for: personal income tax. Help 2-NDFL is a document that is issued to an employee by an employer and contains mainly information about how much this employee was paid during a certain period and how much the mandatory deductions from his salary, that is, taxes, amounted to. In a word, this is a certificate of how much you get "clean". In addition, 2-NDFL documents the source of your income.

As a rule, the certificate is issued at the end of the last year. However, it is also possible to issue 2-personal income tax, for example, for a mortgage for the last quarter or several months of the current year - the law does not prohibit this. You can get it in the accounting department of the company you work for. Moreover, the current Labor Code secures your right to demand the issuance of a certificate no later than three working days after you applied for a document, and if you quit, then on the same day. A certificate is considered valid only when it is endorsed by the head of the issuing organization.

Who and when can claim 2-personal income tax?

2-NDFL is included in the mandatory package of documents for many instances and in many cases of life. Most often, a certificate of income (that's what it is called unofficially) becomes necessary in connection with obtaining a large loan. Banks require it to verify the solvency of the borrower. You can't do without this certificate if you want to take out a mortgage loan. You will almost certainly need it to apply for an auto loan.

When moving to a new place of work, it will also be useful to apply for 2-personal income tax. Sometimes the accounting department issues it to the resigning employee automatically. If the issuance of a certificate along with the calculation is not provided, you should take care of this yourself. Some companies make it a rule to require new employees to provide proof of income issued by a previous employer.

If you have reached retirement age, then a certificate will be needed to calculate the amount of your pension. In some cases, a citizen has the right to claim tax deductions, that is, the return of some of the funds that he paid to the state. This applies, for example, to parents whose children receive higher education on a commercial basis, and in order to confirm this right and determine the amount of the refund, a certificate of income will also be required.

There are also less common situations in which you have to request 2-personal income tax, but it makes sense to list them:

• when adopting a child;
• when applying for a visa to travel abroad (in some foreign embassies it is required, although a regular salary certificate from work is often enough);
• when applying to the court (mainly regarding the resolution of labor disputes);
• when calculating the amount of alimony, as well as other payments.

In a word, the need for this document arises under very many life circumstances. And in any case, the certificate must be filled out correctly - corrections in 2-NDFL are not allowed, and with the slightest mistake it will be invalidated. In order not to waste time on filing an incorrectly completed certificate, you should find out in advance in what format the information fits into the document.

How to fill out - by sections

From the main sections, the tax inspectorate draws the following information:

• About the employer - official details specified in the "constituent documents";
• About the employee receiving the certificate - passport details, taxpayer number in the Russian Federation;
• monthly income of the person receiving the certificate, here belonging is determined by the digital codes that they have been assigned;
• About deductions made from the taxes of the specified person (which are also assigned different codes);
• About the amount that constitutes all income, as well as taxes of the specified person based on the results of the period for which the certificate is issued.

Section 1 - data on the withholding agent

A sample reference can be found at the link below.

In the field marked “sign”, in the normal course of things, the number 1 is put. The number 2 in this field indicates the fact that it is impossible to withhold income tax for legal reasons (receipt of wages “in kind” if the employer repaid the debt to you in court, etc. .d.).

The field labeled "adjustment number" should normally be filled with "00". If the certificate makes an adjustment to previously submitted erroneous information, the field is numbered depending on how many such adjustments have already been made (“01”, “02” and further in numerical order). If the certificate cancels the information provided before, the number 99 must be entered in the column.

In order to correctly fill in the fields "IFTS code" and "OKTMO", it is best to inquire about these codes at the district tax office, or on the official website of the Federal Tax Service.

The first of them is, in fact, the digital designation of the tax office to which the taxpayer or tax agent (employer) belongs.

The second is a code assigned to your locality according to the All-Russian classifier of territories of municipalities. This code is assigned to make the information received from taxpayers easier to sort and keep statistical records on.

In the "tax agent" field, the name of the employer organization is entered. If the employer is an individual entrepreneur, he must enter the abbreviation IP in this field with the addition of his last name and initials.

IMPORTANT: TIN and KPP in the corresponding fields indicate only legal entities (enterprises and organizations). An individual entrepreneur enters only his TIN in the certificate.

Section 2 - data on the recipient of income

Even when filling in the field "Employee's full name" there are some nuances. For example, when it comes to employees who are citizens of other states. The field must be filled strictly according to the identity card template, so when a foreign citizen does not have a patronymic on the passport, nothing needs to be entered instead. If the passport name is written in Latin, it should be entered in this form. In the event of a change in the name of the employee, for example, due to a change in marital status, a new one should be indicated. But in this case, you will also need to provide a copy of the employee's passport to the tax office.

The field marked "taxpayer status" is filled in according to whether the employee is a resident of our country. If yes, the number 1 is put, if not, 2. The status of a resident is determined by the duration of a continuous stay in the Russian Federation: according to our laws, a citizen who has been in Russia for six months (or one hundred and eighty-three calendar days) or more over the past year is considered such.

Code "3" is entered if the employee is recognized as a highly qualified foreign specialist, i.e. it is assumed that, thanks to his skills and achievements, he will receive in our country at least 2 million rubles a year. Such specialists are endowed with special rights. For example, they are considered residents not after six months, but from the beginning of the employment contract.

IMPORTANT: Since the end of 2015, the list of status codes has been supplemented:

• "4" - for those who participate in the state program of voluntary resettlement to their homeland;
• "5" - for foreign refugees;
• "6" - for foreign workers engaged in their activities under the patent.

In the field marked with the word “citizenship”, the digital code of the state of which the employee is a citizen must be entered. The codes are on the Internet, on the website of the Federal Tax Service (domestic code - 643).

In the field "identity document code" for Russians, whose main document is a civil passport of the Russian Federation, "21" is affixed. Codes of other documents with which the employee has the right to verify his identity are presented in the table below.

The address of the place of residence entered in the appropriate field must correspond to the address of the permanent residence of a citizen of the Russian Federation or the address of registration if the employee is a foreigner. Temporary registration is not allowed!

Filling in the field "code of the country of residence" is mandatory for foreigners and non-residents, as well as the column "address" related to this field (meaning the place of residence of the worker - a foreigner in his homeland).

Section 3 - Taxable Income

To fill out the third section, you will need to find a table on the Internet containing the current income and tax deduction codes (or ask the tax staff about this).

It is very important to put down the codes correctly - so, for example, if the bonus paid for special achievements in work is assigned the code "2000" (as well as wages), then the bonus assigned on the occasion of the holiday will have the code "4800" (which is also indicated "other income", that is, not having a separate code). The section header contains the tax rate (basic 13% for residents, 30% for everyone else).

Section 4 - Tax Deductions

Information on various tax deductions for the reporting period that an employee is entitled to apply for is contained in the fourth section. Their codes, as already mentioned, can be found on the Internet or in the tax office.

In the "notification" field, enter the data of the relevant document issued by the Federal Tax Service and confirming the employee's right to a deduction (social, for medical and educational expenses, or property).

Section 5 - Total Income and Taxes

The fifth section contains the total amounts received by the employee and deducted from his income. Here, too, has its own specifics. For example, the “tax base” is what is left of the total amount of income, taking into account all tax deductions. The amount of fixed advance payments should be indicated only for foreign patent holders. The amount of tax that was withheld from your salary in excess of what is required by law is included in the event that the funds that you “overpaid” were not returned to you before April 1 of the year following the reporting year.

What questions arise when filling out?

When to apply?

For 2016, tax agents must report on the following dates:

• if the income tax from the employee for any reason was not withheld - until 03/01/2017;
• when withholding tax on employee income - until 04/01/2017.

An authorized representative of the tax agent is entitled to submit 2-NDFL to the tax office, however, in this case, the column under the signature must indicate the name of the document that confirms the authority of this representative (for example, a power of attorney).

What's new for 2017?

The most significant changes - new taxpayer codes, the appearance of the "amount of fixed advance payments" field for foreign patent holders, the column for notification data confirming the employee's right to tax deductions, the absence of a special place for printing - have already been listed above in the descriptions of the sections. It remains to mention such an innovation as the fact that now not only the tax agent himself, but also his authorized representative has the right to sign 2-NDFL. In the "tax agent" field (directly above the signature), the corresponding code is entered: "1" for the agent himself or "2" for the representative.