Form 2 personal income tax for the year what forms

In the article you can download the 2-NDFL certificate form. A sample of filling out this form can be downloaded at the end of the article. There you will also find the 2-NDFL form, which is relevant when an employer fills out personal income tax reporting for its employees for 2013. You can download the 2-NDFL certificate approved by Order of the Federal Tax Service of Russia dated November 17, 2010 No. 7-3/611@ (as amended by Order of the Federal Tax Service of Russia dated November 14, 2013 No. ММВ-7-3/501@) using the link at the end of the article.

Certificate form 2-NDFL 2013 contains the following sections:

employer details (name and details);
data of the individual for whom the certificate is issued;
volume of income (by month) taxed at a rate of 13%;
codes and scope of other standard tax deductions;
total amounts of income, deductions, taxes.

Any working person can obtain a 2-NDFL certificate from the accounting department of the enterprise or organization where he works within three days. This document must have the manager’s signature and seal.

Sample of filling out 2-NDFL

For reporting (submission to the Tax Inspectorate), certificate 2-NDFL is filled out for each employee of an enterprise or organization once a year. The filing deadline is April 1 of the year following the reporting year. A sample of filling out 2-NDFL 2013 for submitting it to the Tax Authority can be downloaded below.

Most enterprises and organizations submit this type of reporting electronically. The exception is small enterprises (less than 10 employees), which can fill out these certificates manually. All amounts (except taxes) in the 2-NDFL certificate must be indicated in rubles and kopecks. Tax amounts are rounded to the nearest ruble.

In the 2-NDFL form, you can reflect all tax rates by additionally completing a register of personal income.

Important! There can be no corrections in this document - if the accountant filling it out made a mistake, another form should be filled out.

There are two lines in the header of the document that you should pay attention to:

sign - may be the number “1” (regular submission of a certificate) or the number “2” (tax cannot be withheld);
Federal Tax Service code - the number of the Tax Inspectorate branch, where the first two digits are the region code, the second are the branch number.

Filling procedure

The completed sample 2-NDFL can be downloaded at the bottom of the article, but for now we’ll figure out how to fill out this form and what to pay attention to.

The first line of the document is the reporting year, document number and registration date.

Filling out the first section of 2-NDFL:

TIN/KPP if the employer is a legal entity, and only TIN if the employer is an individual;
name of the legal entity or full name of the individual employer;
classification code OKTMO, new form 2-NDFL as amended. The Order of the Federal Tax Service of Russia dated November 14, 2013 already includes this new code;
phone number.

Filling out the second section of 2-NDFL:

TIN of the individual for whom the certificate is being filled out;
surname, name, patronymic of the taxpayer;
column “Taxpayer Status” - enter the number “1” for a resident of the Russian Federation, number “2” for a non-resident, number “3” for a non-resident recognized as a highly qualified specialist;
day, month and year of birth in numbers;
in the “Citizenship” column the code of the country of which the taxpayer is a citizen is indicated (for example, for a Russian citizen – 643);
in the “Document Code” column, the passport code is most often indicated - 21 (but there may be another document);
Next, enter the series and number of the passport;
“Address” – place of residence of the taxpayer;
The column “Address in country of residence” should be filled out only for employees who are non-residents.

Filling out the third section of 2-NDFL:

This section is formatted as a table. It should indicate all income on which personal income tax must be paid. The third section of the form is filled out separately for each:

the “Month” column indicates only those months of the reporting year in which the taxpayer received taxable income;
in the “Income code” column it is written, for example, 2000 (salary);
in the column “Amount of income” (this value must be indicated without deductions - a separate column is allocated for them);
"deduction code";
“amount of deduction” (professional).

In the fourth section a certificate entitled “Tax Deductions” should indicate all amounts that can be attributed to social, standard or property tax deductions for the reporting period. In addition, the deduction code must also be marked.

If there are property deductions, you must indicate the number of the notice that confirms the right to a property deduction, the date the notice was issued and the code of the Tax Inspectorate that issued this document.

Filling out the fifth section of the 2-NDFL certificate:

In this section you should indicate the amounts of all income and taxes for the reporting year:

total income (without deductions);
the amount of income after deductions;
calculated amount of personal income tax;
withheld income tax;
income tax, which has already been transferred to the budget;
Column 5.6 is filled in for persons who have withheld an amount exceeding the amount of accrued tax;
indicates the amount that has not yet been withheld from the taxpayer (personal income tax debt).

For many, the most well-known document confirming income is the 2-NDFL certificate. It is required by banks to obtain a loan, it is necessary to confirm income in some government agencies, etc. At the same time, there are a lot of features regarding it that an individual entrepreneur should pay attention to. In addition, during 2013-2014 there were some changes in filling, but they are minor. Still, they need to be taken into account and you need to know about them.

Form 2-NDFL is an approved form for presenting information on the income of an individual for a certain period of time. By default, this certificate is issued for each month of the reporting year in which the individual received payments from the tax agent. 2-NDFL reporting is submitted to them once a year for each individual. In addition, this certificate can be issued to an employee at his request an unlimited number of times.

The 2-NDFL certificate form is approved by the relevant regulatory document and is common to all employers, regardless of their legal form. When filling out this certificate, you must pay attention to its relevance, since not so long ago a new form of the 2-NDFL certificate was approved, which contains a number of differences from the forms used previously. Currently, old-style certificates are invalid and in most cases are not accepted. Therefore, the form of the 2-NDFL certificate for 2013 will differ from this reporting prepared earlier.

Now, instead of the usual OKATO code, you need to set the new OKTMO code (changes in accordance with the order of the Federal Tax Service of Russia dated November 14, 2013). Since 2014, the OKATO code in the 2-NDFL certificate has been replaced by a code from the new All-Russian Classifier of Municipal Territories (OKTMO), in accordance with the order of Rosstandart dated June 14, 2013 No. 159-st “On the adoption and implementation of the All-Russian Classifier of Municipal Territories OK 033-2013".

When is 2-NDFL needed?

A 2-NDFL income certificate, as noted above, is required in a variety of situations. Moreover, they can be divided into two groups. Firstly, when the 2-NDFL report is submitted directly by the employer. There is only one situation here, directly stated in the Tax Code of the Russian Federation - once a year, the tax agent is obliged to submit these reports for all individuals to whom cash payments were made and personal income tax was withheld. The deadline for submitting 2-NDFL in this case is April 30 of the year following the reporting year.

Secondly, this certificate can be presented by the employee for his own purposes. For example, a 2-NDFL certificate is often required for a loan. In this situation, the employer is only obliged to issue a certificate, and its presentation is an independent matter for the employee. It should be remembered that an entrepreneur does not have the right to refuse an employee who has written an application for a 2-NDFL certificate. This application is written in any form, and the applicant may not indicate the reason for receiving this certificate. The employer also does not have the right to clarify why a 2-NDFL certificate is needed, or refuse to issue it for this reason.

Features of obtaining a 2-NDFL certificate

This certificate can only be issued by the employer, provided that the employee has an official labor relationship with him, which is confirmed by the relevant contract. But the realities of life are such that often a citizen does not have an official place of work, or cannot obtain the necessary certificate there; for example, the amount of official income will not allow him to take out a large loan.

In this case, many resort to the help of companies that specialize in preparing such documents. For example, it is possible to order a 2-NDFL certificate online. In this case, it is enough to indicate your data, as well as indicate the desired salary amount, which should be reflected in the certificate. By the way, it is the amount of income that most often affects how much a 2-NDFL certificate costs.
In addition, the cost may be affected by urgency, region of residence, age and other data. The use of such certificates is very questionable, but in order to obtain a loan they are most often sufficient, since verification of the 2-NDFL certificate is possible only by tax authorities, who do not have the right to disclose information. However, some credit institutions take a different route and require the presentation of other documents that confirm employment and income. However, companies specializing in issuing certificates also solve this problem by issuing a 2-NDFL certificate with confirmation. But such a certificate, or rather a service, costs a little more.

Please note that current legislation does not regulate the procedure for issuing a 2-NDFL certificate by an employer. There is also no mechanism for checking the number of certificates issued by the employer, which allows the use of forged documents. Form 2-NDFL can be downloaded from many sites, in addition, many of them allow you to fill out this form directly on the site. On the one hand, for entrepreneurs this opportunity is often very useful; if he has a small staff and does not have special software, then such filling out significantly saves time. On the other hand, this situation leads to the fact that almost anyone can make a report on Form 2-NDFL by simply finding the stamp and data of an entrepreneur or legal entity. However, this problem is more likely for legislators and banks, who often suffer from insolvent borrowers. In practice, a 2-NDFL certificate for an individual entrepreneur is also often necessary, and he is forced to resort to small tricks. Let us remind you that an entrepreneur submits a different form of income reporting for himself - 3-NDFL.

As for issuing a certificate to an employee, it is necessary to remember that the deadline for issuing a 2-NDFL certificate is not regulated, but this does not mean that the employer can issue it indefinitely after receiving an application from the employee. Based on the requirements of labor legislation, this period cannot exceed three days. Otherwise, the employee has the right to appeal to the labor inspectorate, the prosecutor's office or the court.

The question raises some controversy: who signs the 2-NDFL certificate? If previously the certificate form contained the columns “Manager” and “Chief Accountant”, the new form contains only one column – “tax agent”. Therefore, there is no difficulty; it is understood that the certificate can be signed both by the individual entrepreneur himself and by the chief accountant, if there is one on the entrepreneur’s staff.

Features of filling out the 2-NDFL certificate

As for the filling process itself, there are no particular difficulties here, especially since a sample of 2-NDFL can always be found. It should be remembered that this certificate is, first of all, one of the types of tax reporting. Therefore, it is subject to all the filling requirements as for other declarations. For example, a 2-NDFL tax return must be checked during a desk audit by the tax authorities. For failure to provide this reporting, the tax agent may be held accountable. It is worth paying attention to the agent, and not the taxpayer, for whom 2-NDFL was not filed. At the same time, if the employer does not submit these reports to the tax authorities on time, the employee can do this independently.

Adjustment of 2-NDFL

The legislation provides for the possibility of adjusting 2-NDFL if there was an inaccuracy in the initial calculations, including in the preparation of data about the tax agent or taxpayer. This inaccuracy can be determined both by the tax agent himself and by the tax inspector during an audit. In such a situation, an updated 2-NDFL certificate must be submitted. Practice shows that in most cases the declarations are submitted correctly. Most often, discrepancies arise when the amounts specified in 2-NDFL go to the wrong BCC. Here we can only advise you to check the details immediately before transferring, clarifying their relevance.

When filling out, it is important to pay attention to the taxpayer’s status in 2-NDFL, since the size of the tax rate depends on this. Sometimes mistakes are made here; first of all, this column is not filled in at all, which can be regarded as an incorrect declaration.

p>It is extremely rare, but there are situations when an employee did not receive cash payments throughout the entire reporting period. In this situation, the problem of presenting him with a certificate of income arises. As a rule, a zero 2-personal income tax can be submitted here, however, this declaration is not submitted to the tax authorities.

The nuances of using the 2-NDFL certificate

If the issuance of a 2-NDFL certificate is more or less regulated by law, then the procedure for its use has not received legislative support. Of course, from the point of view of its presentation to the tax authorities, everything is extremely clear, but not always with other organizations.

The most important question: how long is the 2-NDFL certificate valid? Let us answer right away that this is not regulated by law; it is assumed that the certificate is of an unlimited nature. However, in practice, the validity of the 2-NDFL certificate may be limited. For example, many banks set restrictions on the statute of limitations for the submitted certificate. In principle, these actions are legal, since the validity period of the 2-NDFL certificate can be determined depending on the specifics of the place of presentation. By the way, these organizations can also set deadlines for submitting a certificate, as well as the period that should be reflected in it.

For tax authorities, let us remind you once again when and for what period to submit 2-NDFL is determined by the Tax Code of the Russian Federation and other options are not allowed.

Thus, a certificate of income of individuals is an integral attribute of the reporting of any entrepreneur who has employees. Therefore, it is worth stocking up on a good example of a 2-NDFL certificate, which will help in the future to avoid errors and difficulties when filling out. Unfortunately, such unpleasant situations are common, especially among small businesses. Let us remind you that in 2014, 2-NDFL is issued in a new form; this must be taken into account when choosing a form. The obligation to submit this certificate not only to the tax authorities, but also to employees remains. Let us remind you that all dismissed employees must now be provided with a 2-NDFL certificate for 2013. Otherwise, everything remains unchanged and does not present any difficulties for both experienced and novice entrepreneurs.

Order of the Federal Tax Service of Russia dated November 14, 2013 No. ММВ-7-3/501@ amended the ORDER dated November 17, 2010 N ММВ-7-3/611@ “ON APPROVAL OF THE FORM OF INFORMATION ON THE INCOME OF INDIVIDUALS AND RECOMMENDATIONS FOR ITS COMPLETION , FORMAT OF INFORMATION ON INDIVIDUALS’ INCOME IN ELECTRONIC FORM, DIRECTORIES.” The main changes are that instead of OKATO, OKTMO must be indicated in Certificate 2-NDFL.

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

THE FEDERAL TAX SERVICE

ORDER

ABOUT APPROVAL OF THE INFORMATION FORM

FORMAT OF INFORMATION ABOUT INCOME OF INDIVIDUALS

IN ELECTRONIC FORM, DIRECTORIES

(as amended by Orders of the Federal Tax Service of Russia dated December 6, 2011 N ММВ-7-3/909@,
dated November 14, 2013 N ММВ-7-3/501@)

In accordance with paragraph 5 of Article 226 and Article 230 of the Tax Code of the Russian Federation (Collection of Legislation of the Russian Federation, 2000, N 32, Art. 3340; 2004, N 27, Art. 2711; 2004, N 31, Art. 3231; 2010, N 31, Art. 4198) I order:

1. Approve form 2-NDFL “Certificate of income of an individual for the year 20_” in accordance with Appendix No. 1 to this Order.

2. Establish that a message about the impossibility of withholding tax and the amount of tax in accordance with paragraph 5 of Article 226 of the Tax Code of the Russian Federation is submitted in the form approved by paragraph 1 of this Order.

3. Approve the “Format of information on the income of individuals in form 2-NDFL “Certificate of income of an individual for the year 20__” in electronic form in accordance with Appendix No. 2 to this Order.

4. Approve the Directory “Income Codes” in accordance with Appendix No. 3 to this Order.

5. Approve the Directory “Deduction Codes” in accordance with Appendix No. 4 to this Order.

6. Approve the Directory "Document Codes" in accordance with Appendix No. 5 to this Order.

7. Approve the Directory "Region Codes" in accordance with Appendix No. 6 to this Order.

8. Recognize as invalid the Order of the Federal Tax Service of Russia dated October 13, 2006 N SAE-3-04/706@ “On approval of the form of information on the income of individuals” (Rossiyskaya Gazeta, N 268, November 29, 2006; registered with the Ministry of Justice of Russia on November 17. 2006 N 8507), Order of the Federal Tax Service of Russia dated 12/20/2007 N MM-3-04/689@ ("Rossiyskaya Gazeta", N 18, 01/30/2008; registered with the Ministry of Justice of Russia 01/21/2008 N 10950), Order of the Federal Tax Service of Russia dated 12/30 .2008 N MM-3-3/694@ ("Rossiyskaya Gazeta", N 17, 02/04/2009; registered with the Ministry of Justice of Russia on 01/19/2009 N 13101), Order of the Federal Tax Service of Russia dated 12/22/2009 N MM-3-3/708 @ (“Rossiyskaya Gazeta”, N 18, 01/29/2010; registered with the Ministry of Justice of Russia on 01/18/2010 N 16007).

Head of the Federal Tax Service

Download form 2-NDFL in EXCEL format

Download form 2-NDFL in TIF format

Application
to form 2-NDFL, approved
By order of the Federal Tax Service of Russia
dated 11/17/2010 N ММВ-7-3/611@

(as amended by Orders of the Federal Tax Service of Russia dated December 6, 2011 N ММВ-7-3/909@, dated November 14, 2013 N ММВ-7-3/501@)

I. General provisions

Information on the income of individuals is presented in form 2-NDFL “Certificate of income of an individual for the year 20_” (hereinafter referred to as the Certificate).

The Certificate form is filled out on the basis of accounting data for income paid to individuals by a tax agent, tax deductions provided to individuals, taxes calculated and withheld in tax registers.

When filling out the Certificate form, the Directories “Income Codes”, “Deduction Codes”, “Document Codes” and “Region Codes” (hereinafter referred to as the Directories) are used. Certificates in electronic form are generated in accordance with the Format of information on the income of individuals in form 2-NDFL “Certificate of income of an individual for the year 20__” in electronic form (based on XML).

Certificates are submitted by tax agents for each individual who received income from this tax agent. For example, if a tax agent paid an individual during a tax period income taxed at rates of 9% and 13%, then at the end of the tax period he draws up one Certificate for this individual and submits one Certificate to the tax authority.

All total indicators in the Certificate form are reflected in rubles and kopecks separated by a decimal point, with the exception of tax amounts. Tax amounts are calculated and reflected in full rubles. A tax amount of less than 50 kopecks is discarded, and 50 kopecks or more are rounded up to the full ruble.

All details and totals are filled out in the Certificate form, unless otherwise specified in Section II “Filling out the Certificate Form” of these Recommendations.

(as amended by Order of the Federal Tax Service of Russia dated December 6, 2011 N ММВ-7-3/909@)

Information on the income of an individual for whom a tax agent recalculated personal income tax for previous tax periods in connection with the clarification of his tax obligations is drawn up in the form of a new Certificate.

When drawing up a new Certificate to replace the previously submitted one, in the fields “N ____” and “from ____” you should indicate the number of the previously submitted Certificate and the new date of preparation of the Certificate.

II. Filling out the Help form

The title of the Help indicates:

in the field “for 20__ year” - the year for which the Certificate is prepared;

in the field "N ____" - the serial number of the Certificate in the reporting tax period, assigned by the tax agent;

in the field “from ____” - indicate the date (day, month, year) of the Certificate by sequentially recording data in Arabic numerals, for example: 01/15/2010, where 15 is the day, 01 is the month, 2010 is the year;

in the “attribute” field, number 1 is entered if the Certificate is submitted in accordance with paragraph 2 of Article 230 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), and number 2 is entered if the Certificate is submitted in accordance with paragraph 5 of Article 226 of the Code;

in the field “in the Federal Tax Service (code)” - the four-digit code of the tax authority in which the tax agent is registered with the tax authorities, for example: 5032, where 50 is the region code, 32 is the tax authority code.

Section 1 “Data about the tax agent” of the Certificate contains information about the tax agent.

(as amended by Order of the Federal Tax Service of Russia dated December 6, 2011 N ММВ-7-3/909@)

In paragraph 1.1, for tax agents - organizations, the taxpayer identification number (hereinafter - TIN) and the reason for registration code (hereinafter - KPP) are reflected (indicated through the separator "/"), and for tax agents - individuals, the TIN is indicated.

If information on income is filled out by an organization for individuals receiving income from its separate division, in this paragraph after the TIN, through the separator “/”, the checkpoint at the place of registration of the organization at the location of its separate division is indicated.

Clause 1.2 “Name of the organization/Last name, first name, patronymic of an individual” indicates the abbreviated name (in case of absence - full name) of the organization according to its constituent documents. The content part of the name (its abbreviation or name, for example: “school N 241” or “OKB “Vympel”) is located at the beginning of the line.

In relation to an individual recognized as a tax agent, the surname, first name, and patronymic name are indicated in full, without abbreviations, in accordance with his identity document. In the case of a double surname, the words are written with a hyphen. For example: Ivanov-Yuryev Alexey Mikhailovich.

In clause 1.3 "OKTMO Code" the code of the municipality is indicated on the territory of which funds are mobilized, the organization or a separate division of the organization is located where the stationary workplace of the employee for whom the Certificate form is being filled out is equipped, or they are paying income to another individual. If during a calendar year an individual, about whose income the Certificate is being filled out, received income in several separate divisions located on the territory of different municipalities, then several Certificates are filled out about his income (according to the number of municipalities on whose territory the separate divisions are located, in which the individual received income). OKTMO codes are contained in the “All-Russian Classifier of Municipal Territories” OK 033-2013 (OKTMO). When filling out the “OKTMO Code” indicator, for which eleven familiar spaces are allocated, the free familiar spaces to the right of the code value if the OKTMO code has eight characters are not subject to filling with additional symbols (filled with dashes). For example, for the eight-digit OKTMO code 12445698, the eleven-digit value “12445698---” is indicated in the “OKTMO Code” field.

For example, when filling out the form of a Certificate of Income received by an individual in the parent organization, in paragraph 1.1 the TIN of the organization is indicated, the checkpoint at the location of the organization, in paragraph 1.3 the OKTMO code is indicated at the location of the organization.

(as amended by Order of the Federal Tax Service of Russia dated November 14, 2013 N ММВ-7-3/501@)

When filling out a Certificate of income received by an employee from working in a separate division of the same organization, in paragraph 1.1 the INN of the organization is indicated, the checkpoint at the place of its registration at the location of the separate division of the organization, in paragraph 1.3 the OKTMO code is indicated at the location of the separate division of the organization.

(as amended by Order of the Federal Tax Service of Russia dated November 14, 2013 N ММВ-7-3/501@)

For an individual recognized as a tax agent, the OKTMO code at his place of residence is indicated.

(as amended by Order of the Federal Tax Service of Russia dated November 14, 2013 N ММВ-7-3/501@)

Clause 1.4 “Telephone” indicates the contact telephone number of the tax agent, through which, if necessary, reference information regarding the taxation of income of a given taxpayer, as well as the credentials of this tax agent and the taxpayer, can be obtained. If the tax agent does not have a contact phone number, this detail is not filled in.

Section 2 “Data about the individual - recipient of income” of the Certificate reflects data about the individual - recipient of income.

(as amended by Order of the Federal Tax Service of Russia dated December 6, 2011 N ММВ-7-3/909@)

Clause 2.1 "TIN" indicates the identification number of the taxpayer - an individual, which is indicated in the document confirming the registration of this individual with the tax authority of the Russian Federation. If the taxpayer does not have a TIN, this detail is not filled in.

In clause 2.2 “Last name, first name, patronymic” the surname, first name and patronymic of the individual taxpayer are indicated, without abbreviations, in accordance with the identity document. For foreign individuals, it is allowed to use letters of the Latin alphabet when writing. The patronymic may be absent if it is not indicated in the taxpayer’s identity document.

Clause 2.3 “Taxpayer Status” indicates the taxpayer status code. If the taxpayer is a tax resident of the Russian Federation, the number 1 is indicated; if the taxpayer is not a tax resident of the Russian Federation, the number 2 is indicated if the taxpayer is not a tax resident of the Russian Federation, but is recognized as a highly qualified specialist in accordance with Federal Law dated July 25, 2002 N 115-FZ "On the legal status of foreign citizens in the Russian Federation", then the number 3 is indicated.

In clause 2.4 “Date of birth”, the date of birth (day, month, year) is indicated by sequentially recording data in Arabic numerals, for example: 05/01/1945, where 01 is the day, 05 is the month, 1945 is the year of birth.

In paragraph 2.5 “Citizenship” the numeric code of the country of which the taxpayer is a citizen is indicated. The country code is indicated according to the All-Russian Classifier of Countries of the World (OKSM). For example, code 643 is the code of Russia, code 804 is the code of Ukraine. If the taxpayer does not have citizenship, the code of the country that issued the document proving his identity is indicated in the “Country Code” field.

Clause 2.6 “Identity document code” indicates the code that is selected from the “Document Codes” Directory.

In paragraph 2.7 “Series and number of the document” the details of the taxpayer’s identity document are indicated; accordingly, the series and number of the document; the “N” sign is not affixed.

Clause 2.8 “Residence address in the Russian Federation” indicates the full address of the taxpayer’s permanent place of residence on the basis of an identification document or other document confirming the address of residence.

Address elements are: “Postal code”, “Region code”, “District”, “City”, “Settlement”, “Street”, “House”, “Building”, “Apartment”.

"Region code" is the code of the region in which the individual has his place of residence. The region code is selected from the Region Codes Directory.

“Postal code” is the index of a communications company located at the taxpayer’s place of residence. When reflecting the House address element, both numeric and alphabetic values can be used, as well as a "/" sign to indicate a corner house. For example: 4A or 4/2. Modifications of the "Building" type are filled in the "Body" field.

Let us give the following examples of filling out the elements of the address of residence.

Example 1. The address Moscow, Leninsky Prospekt, building 4a, building 1, apartment 10 is reflected as follows. The "Postal Code" field indicates 110515; in the "Region code" field indicate 77; in the "Street" field, Leninsky Prospekt is indicated; in the "House" field indicate 4A; in the "Body" field 1 is indicated; in the "Apartment" field indicate 10.

Example 2. Address Moscow region, Naro-Fominsk district, Aprelevka, microdistrict. Augustinsky, house 14, building 1, apartment 50 is reflected as follows. The "Postal Code" field indicates 143360; in the "Region code" field 50 is indicated; in the "District" field the Naro-Fominsk district is indicated; in the "City" field indicate Aprelevka city; in the "Street" field the microdistrict is indicated. Augustinian; in the "House" field 14 is indicated; in the "Case" field, page 1 is indicated; in the "Apartment" field - 50.

Example 3. Address Voronezh, Borovoe village, st. Gagarina, house 1 is reflected as follows. The "Postal Code" field indicates 394050; in the "Region code" field indicate 36; in the "City" field indicate Voronezh; in the field "Settlement" indicate Borovoe p; in the "Street" field indicate Gagarina Street; in the "Home" field indicate 1.

Example 4. The address Ivanovo region, Ivanovo district, Andreevo village, 12 is reflected as follows. The "Postal Code" field indicates 155110; in the "Region code" field indicate 37; in the "District" field the Ivanovo district is indicated; in the field "Settlement" Andreevo d is indicated; in the "Home" field 12 is indicated.

If one of the address elements is missing, the field allocated for this element is not filled in and may not appear in the Help.

In clause 2.9 "Address in the country of residence" for individuals who are not tax residents of the Russian Federation, as well as foreign citizens, the address of residence in the country of permanent residence is indicated. In this case, the code of this country is indicated in the “Country Code” field, then the address is written in any form (letters of the Latin alphabet are allowed).

For individuals who are not tax residents of the Russian Federation and foreign citizens, the absence of the indicator “Residence address in the Russian Federation” is allowed, provided that clause 2.9 of the Certificate is completed.

Section 3 of the Certificate “Income taxed at the rate of __%” reflects information on income received by individuals in cash and in kind, by month of the tax period. The heading of section 3 of the Certificate indicates the tax rate in respect of which the section of the Certificate is being filled out (13%, 30%, 9%, 15%, 35% or the rate based on the relevant double taxation agreement).

(as amended by Order of the Federal Tax Service of Russia dated December 6, 2011 N ММВ-7-3/909@)

If the tax agent paid an individual during the tax period income taxed at different rates, sections 3 - 5 of the Certificate are completed for each tax rate.

(as amended by Order of the Federal Tax Service of Russia dated December 6, 2011 N ММВ-7-3/909@)

Example. The tax agent paid the individual during the tax period income taxed at rates of 13% and 9%. Sections 3 - 5 of the Certificate for a rate of 13% are completed sequentially, and then sections 3 and 5 of the Certificate for a rate of 9% are completed sequentially.

(as amended by Order of the Federal Tax Service of Russia dated December 6, 2011 N ММВ-7-3/909@)

In the "Month" column, the serial number of the month of the tax period corresponding to the date of actual receipt of income, determined in accordance with the provisions of Article 223 of the Code, is indicated in chronological order.

In the “Income Code” column, income codes are indicated, which are selected from the “Income Codes” Directory.

The “Amount of Income” column reflects the entire amount of income (without tax deductions) according to the specified income code.

Opposite those types of income for which professional tax deductions are provided or which are subject to taxation not in full in accordance with Article 217 of the Code, in the column “Deduction Code” the code of the corresponding deduction is indicated, selected from the Directory “Deduction Codes”.

The column "Amount of deduction" reflects the corresponding amount of tax deduction, which should not exceed the amount of income indicated in the corresponding column "Amount of income". The income code is indicated if there is a positive amount of income. The deduction code is indicated if there is a deduction amount.

For income, the taxation features of which are determined by Articles 214.1, 214.3 and 214.4 of the Code, several deduction codes may be indicated in relation to one income code. In this case, the first deduction code and deduction amount are indicated opposite the corresponding income code, and the remaining deduction codes and deduction amounts are indicated in the corresponding columns in the lines below. The columns (fields) “month”, “income code” and “income amount” opposite such deduction codes and deduction amounts are not filled in. The total amount of deductions attributable to this income must not exceed the amount of the income.

(as amended by Order of the Federal Tax Service of Russia dated December 6, 2011 N ММВ-7-3/909@)

When filling out a Certificate with feature 2, section 3 of the Certificate indicates the amount of income from which tax is not withheld by the tax agent.

(as amended by Order of the Federal Tax Service of Russia dated December 6, 2011 N ММВ-7-3/909@)

Example. The organization paid the employee a salary in the amount of 5,000 rubles, calculated and withheld tax in the amount of 650 rubles. In connection with the dismissal, the employee received income in kind in the amount of 500 rubles. The organization calculated tax in the amount of 65 rubles, but did not withhold it.

(as amended by Order of the Federal Tax Service of Russia dated December 6, 2011 N ММВ-7-3/909@)

When filling out a Certificate with attribute 2, section 3 of the Certificate indicates the amount of income of 500 rubles, and in paragraph 5.3 of section 5 of the Certificate the amount of tax calculated is indicated - 65 rubles, in paragraph 5.7 of section 5 of the Certificate the amount of tax not withheld by the tax agent is indicated - 65 rubles .

(as amended by Order of the Federal Tax Service of Russia dated December 6, 2011 N ММВ-7-3/909@)

When filling out a Certificate with attribute 1, section 3 of the Certificate indicates the amount of income of 5,500 rubles, in paragraphs 5.3 - 5.5 of section 5 of the Certificate the amount of tax calculated is 715 rubles, the amount of tax withheld and transferred is 650 rubles, and in paragraph 5.7 of section 5 The certificate indicates the amount of tax not withheld by the tax agent - 65 rubles.

(as amended by Order of the Federal Tax Service of Russia dated December 6, 2011 N ММВ-7-3/909@)

Standard tax deductions, property tax deductions, and social tax deductions are not reflected in this section.

Section 4 of the Certificate “Standard, social and property tax deductions” is completed if the taxpayer was provided with standard, social or property tax deductions. In this case, paragraphs 4.2, 4.3, 4.4 are completed if the taxpayer was provided with a property tax deduction.

(as amended by Order of the Federal Tax Service of Russia dated December 6, 2011 N ММВ-7-3/909@)

Section 4 of the Certificate “Standard, social and property tax deductions” reflects information about the standard tax deductions established by Article 218 of the Code, the property tax deduction established by subparagraph 2 of paragraph 1 of Article 220 of the Code, as well as the social tax deduction established by subparagraph 4 of paragraph 1 of the article 219 of the Code.

Clause 4.1 “Amounts of tax deductions provided to the taxpayer” reflects the amounts of standard tax deductions, property tax deductions, and social tax deductions actually provided to the taxpayer.

In the column "Deduction Code" of clause 4.1, the deduction code selected from the Directory "Deduction Codes" is indicated.

The column "Deduction Amount" reflects the amount of deductions corresponding to the specified code. The number of completed lines in this paragraph depends on the number of types of deductions to which the taxpayer was entitled.

Paragraphs 4.2 and 4.3 indicate the number and date of the notification confirming the taxpayer’s right to a property tax deduction, issued by the tax authority in accordance with paragraph 3 of Article 220 of the Code.

Clause 4.4 “Code of the tax authority that issued the notification” indicates the code of the tax authority that issued the notification.

Section 5 of the Certificate “Total amounts of income and tax based on the results of the tax period at the rate of __%” reflects the total amounts of income and tax on personal income based on the results of the tax period at the rate specified in the title of Section 5 of the Certificate.

(as amended by Order of the Federal Tax Service of Russia dated December 6, 2011 N ММВ-7-3/909@)

Section 5 is formed separately for each tax rate reflected in the Certificate.

(as amended by Order of the Federal Tax Service of Russia dated December 6, 2011 N ММВ-7-3/909@)

Clause 5.1 “Total amount of income” indicates the total amount of income based on the results of the tax period, excluding tax deductions. This paragraph reflects the total amount of income specified in section 3 of the Certificate. When filling out a Certificate with feature 2, clause 5.1 indicates the total amount of income from which tax was not withheld by the tax agent, reflected in section 3 of the Certificate.

(as amended by Order of the Federal Tax Service of Russia dated December 6, 2011 N ММВ-7-3/909@)

Clause 5.2 “Tax base” indicates the tax base from which the tax is calculated. The indicator indicated in this paragraph corresponds to the total amount of income reflected in paragraph 5.1. Certificate reduced by the total amount of tax deductions reflected in Sections 3 and 4 of the Certificate.

Clause 5.3 “Amount of tax calculated” indicates the total amount of tax calculated at the rate specified in section 3 of the Certificate based on the results of the tax period. When filling out a Certificate with feature 2, clause 5.3 indicates the total amount of tax calculated but not withheld.

(as amended by Order of the Federal Tax Service of Russia dated December 6, 2011 N ММВ-7-3/909@)

In clause 5.4 “Amount of tax withheld”, the total amount of tax withheld is indicated accordingly at the rate specified in section 3 for the tax period. When filling out a Certificate with feature 2, clause 5.4 is not completed.

(as amended by Order of the Federal Tax Service of Russia dated December 6, 2011 N ММВ-7-3/909@)

Clause 5.5 “Tax amount transferred” indicates the amount of tax transferred for the tax period. This paragraph is completed in relation to income received starting from 01/01/2011. When filling out a Certificate with feature 2, clause 5.5 is not completed.

(as amended by Order of the Federal Tax Service of Russia dated December 6, 2011 N ММВ-7-3/909@)

Clause 5.6 “Amount of tax excessively withheld by the tax agent” indicates the amount of tax excessively withheld from the taxpayer by the tax agent. When filling out a Certificate with feature 2, clause 5.6 is not completed.

(as amended by Order of the Federal Tax Service of Russia dated December 6, 2011 N ММВ-7-3/909@)

Clause 5.7 “Amount of tax not withheld by the tax agent” indicates the calculated amount of tax that the tax agent did not withhold in the reporting tax period.

The completed Certificate is signed in the “Tax Agent (signature)” field. The signature must not be sealed. The stamp is affixed in the space provided ("M.P." in the lower left corner of the Certificate). In the field "Tax agent (position)" the position of the person who signed the Certificate is indicated. In the field "Tax agent (full name)" the surname and initials of the specified person are indicated. The tax agent - an individual signs the Certificate and indicates his last name and initials of the first and patronymic.

If the Help cannot be placed on one page, then the required number of pages is filled in. On the next page at the top of the Certificate, the following is indicated: the page number of the Certificate, “Certificate of income of an individual for the year 20__ N ___ from ________.” In this case, the “tax agent” field is filled in on each page of the Help.

SALARY AND PERSONNEL | ACCURATE CALCULATION

practicing accountant, tax consultant, member of the Chamber of Tax Advisors

Where should information on Form 2-NDFL be submitted to organizations that have separate divisions, and what OKTMO code should they indicate?

ORIGINAL SOURCE

Since January 1, 2014, OKATO codes are no longer used. They were replaced with OKTMO codes. Corresponding changes have been made to the certificate form.

Therefore, information in Form 2-NDFL for organizations that have separate divisions should be submitted to the tax office at the location of the head office in relation to income paid to employees of the head office, and in relation to income paid to employees of separate divisions - to the inspectorate at the location of such division.

In addition, the letter of the Federal Tax Service of Russia dated December 5, 2012 No. ED-4-3/20473@ provides recommendations on the procedure for filling out 2-NDFL certificates in such a situation: “As follows from the Recommendations, when paying income to an employee working at the head office, section 1 Certificate 2-NDFL, through the separator “/”, information about the tax agent is indicated: taxpayer identification number (TIN) and reason code for registration (KPP), and also the OKTMO code on whose territory the head office is located is indicated.

Certificate 2-NDFL, submitted on the employee’s income during his work in a separate division, indicates the TIN of the institution, the checkpoint at the location of the separate division of the organization. In this case, the OKTMO of the entity on whose territory the separate division of the tax agent is located is affixed.”

If during a calendar year an individual, about whose income a certificate is being filled out, received income from work in several separate divisions located on the territory of different administrative-territorial entities, then several certificates are filled out about his income (according to the number of administrative-territorial entities in whose territory there are separate divisions in which the individual received income).

A certificate in form 2-NDFL is filled out on the basis of accounting data for income paid to individuals by a tax agent, tax deductions provided to individuals, calculated and withheld taxes. Income is recognized as an economic benefit in monetary or in-kind form, taken into account if it is possible to assess it and to the extent that such benefit can be assessed, determined in accordance with Art. 41 Tax Code of the Russian Federation.

IMPORTANT IN WORK

Tax agents provide information electronically via telecommunication channels, on electronic media, and on paper.

The date of actual receipt by the taxpayer of income in the form of wages is the last day of the month for which he was accrued income for duties performed in accordance with the employment contract. The date of actual receipt of income in the form of vacation pay, in accordance with paragraph 1 of Art. 223 of the Tax Code of the Russian Federation, the day of payment of income is recognized, including the transfer of income to the taxpayer’s bank accounts.

This conclusion is confirmed by the decision of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 02/07/2012 No. 11709/11, as well as the letter of the Ministry of Finance of the Russian Federation dated 06/06/2012 No. 03-04-08/8-139. This is due to the fact that vacation pay is not a payment of income for performing work duties, since vacation is the time during which the employee is free from performing them. Therefore, the organization calculates and withholds personal income tax on vacation pay not on the last day of the month (as is the case with wages), but upon direct payment of money.

Carryover amounts

Another of the so-called “carryover amounts” is wages for December paid in January. Accordingly, personal income tax will be transferred to the budget from the December salary only in January, that is, already in the next tax period.

POSITION OF THE FTS

The date of actual receipt of income in the form of wage indexation and salary bonus is determined in accordance with
with pp. 1 clause 1 art. 223 of the Tax Code of the Russian Federation as the day of payment of these incomes, including the transfer of income to the taxpayer’s bank accounts, regardless of what month it was accrued.

As mentioned above, the date of receipt of income in the form of wages is the last day of the month, that is, December 31. So, although the money was actually paid in January, in lines 5.3 “Tax calculated” and 5.4 “Tax withheld” of section 5 it is necessary to indicate the amount of tax on December wages. Line 5.5 “Tax amount transferred” will also reflect the amount of tax calculated for December, but transferred to the budget in January (letter of the Federal Tax Service of Russia dated January 12, 2012 No. ED-4-3/74).

Please note that when filling out the 2-NDFL certificate for 2013, line 5.5 indicates the tax transferred in 2013. At the same time, in January 2013, the tax amount for December 2012 may have been paid, which was already reflected in line 5.5 of the 2-NDFL certificate for 2012.

Filling procedure

Previously, there was a tax register in Form 1-NDFL, which contained information that made it possible to identify the taxpayer, the type of income paid to him and the tax deductions provided. Based on this register, 2-NDFL certificates were filled out. Currently, the register form has not been approved, so when developing their own tax register form, accountants may well take 1-NDFL as a basis.

IMPORTANT IN WORK

If the tax agent paid an individual during the tax period income taxed at different rates, in the certificate on form 2-NDFL, sections 3–5 must be completed for each tax rate.

Note: By Order of the Federal Tax Service of Russia dated October 2, 2018 N ММВ-7-11/566@, a new form of certificate 2-NDFL was approved. It came into force on January 1, 2019 and applies to reporting for 2018. The order also approved a separate form of certificate for issuance to employees. Now it is called “Certificate of income and tax amounts of an individual.” Outwardly, it is no different from the old 2-NDFL form.

You can download the old form 2-NDFL for free from this link.

The new form of 2-NDFL certificate submitted to the tax office can be downloaded.

The new form of a certificate of income and tax amounts of an individual issued to an employee can be downloaded.

How to fill out a 2-NDFL certificate

You can find detailed instructions for filling out the new 2-NDFL certificate form submitted to the Federal Tax Service on this page.

As for filling out the certificate issued to employees, the Federal Tax Service has not prepared a separate procedure for its execution, and therefore, it can be filled out as before. Instructions for filling out the old 2-NDFL certificate form can be downloaded from this link.