Filling out the 2 personal income tax certificate - step by step instructions

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Do you need to draw up a certificate of income of a person, but you do not know how to fill out 2-NDFL in accordance with the requirements of the law?

This article contains an up-to-date form and detailed instructions on how to draw up a document. If you have any difficulties, you can also check the completed help template.

Why might you need this help?

This document contains basic information about the income received by a citizen, the sources of his income and withholding tax payments.

It is issued at the request of an employee in the company in which he is officially employed. Usually issued for a calendar year.

Most often, this certificate is provided to financial institutions (for example, to banks when approving the solvency of a potential borrower). In addition, it is drawn up upon dismissal of an employee, drawing up tax reports, determining the amount of a pension, and adopting a child.

In some situations, the document is presented by a citizen at the request of a judge (for example, when calculating the amount of alimony payments).

If a citizen is officially employed, the employer assumes the responsibility of filling out this certificate and submitting it to the required department of the Federal Tax Service.

Rules for issuing a certificate

Recently, the form of the certificate of income received by a person has changed. The document can be produced in electronic and paper form. In the latter case, the form is filled out using a computer or by hand (it is allowed to use a pen with blue or black ink).

The form is usually drawn up on one sheet, however, if necessary, several pages can be drawn up. In this case, their numbering and date of completion are indicated. Signatures are also affixed to each of the sheets.

If there is no value for the sum indicator, zero is written in the field.

Terms of delivery of the certificate

If the form is drawn up against a withholding fee, it is submitted to the TO FTS by April 1 of the year following the tax period. If the document concerns information about not withheld collection - until March 1.

If the document is requested from the company or from the individual entrepreneur where the citizen is employed, the official is obliged to draw up and provide 2-NDFL on the basis of his application.

How to fill out the 2-NFDL certificate correctly?

In the heading of the form (that is, its "heading"), the year for which the document is produced, the date of its preparation (for example, 12/15/2016) and the serial number, which is established by the person responsible for the production of the document, are filled in.

If a canceling or correcting certificate is issued, it is required to indicate the number of the previous form. Numbering is limited to one tax period and starts over annually.

The next three headings are:

• sign;
• correction number;
• FTS code.

In the latter case, it is necessary to enter the four-digit code of the department in which the organization filling out the form is registered. If the document is drawn up for the first time this year, two zeros are put in the adjustment point, that is, "00".

If amendments are made, it is necessary to indicate the serial numbers "01", "02", etc. If the certificate is canceling, put in the required field "99".

The sign has 2 designations:

A unit means an indication in the form of personal income tax withheld from the profit received by the person. The deuce serves to notify the Federal Tax Service about the impossibility of withholding tax.

Section 1

In this part of the form, it is necessary to indicate information about the tax agent - the enterprise where the citizen works.

The document contains the phone number of the organization, its TIN and KPP (entrepreneurs enter only the TIN), the full name of the official and the OKTMO coding.

Section 2

This part of the form contains information about the person who made the profit, in respect of whom this document is being completed:

• TIN number;
• Full name (for foreign employees it is possible to use Latin letters);
• citizenship;
• date of birth;
• status (resident of Russia - 1; non-resident - 2; highly qualified specialist - 3; Russian specialist living in another country and participating in a special state program for resettlement to his homeland - 4; refugee - 5; foreigner with a patent - 6);
• ID document code, number and series (for a passport - 21);
• the exact address of the citizen's residence (the address of the temporary registration cannot be indicated).

Section 3

This part of the form contains information on the profit taxed with personal income tax in the amount of 13% (for residents) or 30% (non-residents). In the item "Month" it is required to put down numbers from 1 to 12, corresponding to the months from January to December.

The income code depends on how the person makes a profit (for example, vacation pay - 2012; salary - 2000; others - 4800). For some types of income, coding is not provided, therefore, "4800" is put in this column.

For each month, the corresponding amount of income received by the person is indicated.

In the line "Deduction code" information is recorded only in the presence of special deductions, which were provided for by Article 217 of the Tax Code of the Russian Federation. If they are available, the next column about their amount is drawn up in this paragraph.

Section 4

This part of the form is not completed if a cancellation certificate is issued.

If the employee is entitled to any tax deductions (social, property, standard or investment), the code of this benefit is put in the appropriate field.

You can find out the encoding from the Order of the Federal Tax Service of the Russian Federation No. ММВ-7-11 / [email protected] dated September 10, 2015. The amount of a certain deduction is indicated in the next column.

The following is information about the notice certifying that the employee is eligible for this benefit:

• the code of the Federal Tax Service that issued this notification;
• the date of its registration;
• Document Number.

If there are multiple notifications, additional lines are filled in.

Section 5

In the field about the total amount, the aggregate of the lines of the third section is indicated. The tax base is the amount obtained by deducting from the aggregate profit of all tax deductions accrued to a person.

In the field “Calculated tax amount”, the amount calculated according to the “Tax base * personal income tax rate” algorithm is written. The next column after this is usually not drawn up, as it is intended for foreign employees.

In the second part of the section, it is necessary to indicate:

• the amount of personal income tax withheld;
• the amount of the fee transferred to the Federal Tax Service;
• the amount of the excess withheld fee (it can be returned to the employee if necessary);
• the amount not withheld by the organization or individual entrepreneur where the employee works.

The last (final) part of the form

Here you need to enter information about the person who filled out the certificate. If it was a tax agent, a unit is entered in the corresponding field; if his legal representative is a deuce.

In addition, the full name of the originator and the details of the identity card of the authorized person (if necessary) are entered. At the end, his personal signature is put.

Common mistakes when filling out

The presence of typos, blots or corrections in the certificate is unacceptable. If the form was damaged, it must be replaced with a new one and re-filled.

Most often, when filling out the fields of the document, the following mistakes are made:

• the date is not recorded in the "day-month-year" format;
• there is no signature of the accountant or a transcript to it;
• the seal is not in the right place;



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