Form 2-NDFL - certificate of income of an individual for 2019-2020 - download free templates and samples in Word, Excel and PDF

What's behind the letters?

The title of the certificate consists of the initial letters of the expression “Individual Income Tax”. It reflects data on all the income that its owner has from this tax agent, and on the amount of tax paid on these proceeds.

All types of labor income and business profits are taxed by the state. That’s what they call it – income tax or personal income tax. Certificate 2-NDFL shows the economic viability of people, their solvency and ability to participate in commercial transactions.

They receive form 2-NDFL from the accounting department of their enterprise. To do this, you need to make a statement orally or in writing. According to Art. 62 of the Labor Code of the Russian Federation, it must be issued three days after submitting the application. The document contains the following information:

• name and details of the tax agent;
• employee information;
• his income subject to personal income tax, presented by month; in addition to monetary expression, types of income are distinguished by digital codes;
• benefits with their own codes;
• total income, preferential deductions, annual tax amount.

Digital income codes

Here are the main code values ​​and breakdown of income in form 2-NDFL

Who is the form addressed to?

The information contained in this document is required by the tax authorities. Decoding 2-NDFL allows you to get a general picture of each employee’s income, determine what benefits he is entitled to, and how much tax he must pay. Each enterprise fills out this form for its employees and individual entrepreneurs for its employees.

In addition, a 2-NDFL certificate is needed when resolving issues such as:

• obtaining bank permission for a loan;
• provision of tax benefits for the period of study, treatment, when purchasing land and other real estate;
• registration for part-time work;
• determining the amount of vacation pay and sick leave payments;
• acquiring a foreign visa;
• buying a home with a mortgage.

Every enterprise is required to prepare 2-NDFL forms: they provide the necessary information for generating income tax. Based on clause 2 of Art. 230 of the Tax Code of the Russian Federation, all employers are required to provide information to the Federal Tax Service on the amount of personal income tax for the past year by the end of the first quarter of the coming year. Failure to comply with this requirement in a timely manner will result in a tax penalty: a fine of 200 rubles for each overdue document.

Another type of organization that requires information in Form 2-NDFL is banks that issue large loans for the purchase of housing, cars, and other real estate. When issuing them, the bank must be confident in the client’s ability to repay the loan amount and interest on it.

State structures implementing social policy need a certificate of income to establish benefits for especially needy persons whose income does not allow them to solve pressing life problems.

Help on form 2-NDFL in 2020

Home / Reporting for employees

ATTENTION!

From January 1, 2020, Form 2-NDFL will be updated again.

What has changed + new forms can be found in this article.

2-NDFL is an official document about the income of an individual received from a specific source (usually an organization or individual entrepreneur) and the personal income tax withheld from this income.

Organizations and individual entrepreneurs submit certificates only in case of payment of income to employees and other individuals. But individual entrepreneurs do not draw up form 2-NDFL for themselves.

You are required to submit certificates both to the tax office and to your employees.

2-NDFL employees are issued within three working days from submitting an application for a certificate. A certificate may be needed when leaving a job and moving to another job, filing tax deductions, applying to a bank for a loan, applying for a visa to a significant number of countries, applying for a pension, adopting a child, submitting documents for various benefits, etc. .

Due dates

Tax certificates are submitted once a year:

• no later than April 1 (until April 2, 2020, since the 1st is a day off);
• until March 1, if it is impossible to withhold personal income tax (certificates with sign 2).

Information about the income of non-employees in the company

In the following common cases, we must file income information for individuals not employed by the company:

1. The company paid for the work/services under the contract;
2. The LLC paid dividends to participants;
3. Property was rented from an individual (for example, premises or a car);
4. Gifts worth more than 4,000 rubles were presented;
5. Financial assistance was provided to those not working in the organization/individual entrepreneur.

When not to submit 2-NDFL

There is no obligation to file 2-NDFL when:

• purchased real estate, a car, goods from an individual;
• the cost of gifts given by the company is less than RUB 4,000. (in the absence of other paid income);
• damage to health was compensated;
• financial assistance was provided to close relatives of a deceased employee/employee who retired from the organization or to the employee/retired employee himself in connection with the death of his family members.

In what format to submit 2-NDFL

1) If the number of completed tax certificates is 25 or more, you need to transmit 2-NDFL via telecommunication channels (via the Internet), for which an agreement must be concluded with a specialized organization (operator of electronic document flow between taxpayers and inspectorates).

The list of operators can be viewed on the tax service website. You can also use the Federal Tax Service website to submit certificates.

2) If the number is smaller, you can submit certificates on paper - bring them in person or send them by mail.

When submitting 2-NDFL in paper form, a register of information on income is also compiled - a consolidated document with data about the employer, the total number of certificates and a table of three columns, the first of which contains the numbers of the tax certificates submitted, the second indicates the full name of the employees, the third their dates of birth are indicated.

The register also reflects the date of submission of the certificates to the tax authority, the date of acceptance and the data of the tax officer who accepted the documents. The register is always filled out in 2 copies.

The current form of the register is given in the order of the Federal Tax Service of Russia dated September 16, 2011 No. ММВ-7-3/ [email protected] When submitting via the Internet, the register will be generated automatically and there is no need to create a separate document.

When accounting is carried out in a special program (for example, various versions of 1C Accounting), personal income tax reporting is generated automatically; all that remains is to double-check the correctness of filling out. Also, some developers offer separate programs for filling out personal income tax reporting (for example, the resource 2ndfl.ru).

Instructions for filling out the 2-NDFL certificate

Cap part

We indicate:

1. The year for which 2-NDFL was compiled;
2. Serial number of the certificate;
3. Date of compilation.

Column "sign"

Specify the value:

• “1” – in all cases where personal income tax was withheld, if the certificate is submitted by a tax agent (“3” – if the form is submitted by the legal successor of the organization or its OP on the same grounds);
• “2” – when it was not possible to withhold personal income tax if the document is submitted by a tax agent (“4” – if the form is submitted by the legal successor on the same basis).

The need to provide 2-personal income tax with sign 2 may arise in such common cases as:

• Presenting a non-monetary gift worth more than 4,000 rubles to a person who is not an employee of the company;
• Payment of travel and accommodation for representatives of counterparties;
• Forgiveness of debt for a resigned employee.

It should be borne in mind that submitting a certificate with feature 2 does not cancel the obligation to submit a certificate with feature 1 for the same income recipient.

Column "Adjustment number"

When the certificate is submitted for the first time, “00” is entered. If we want to correct the information from the previously provided certificate, the column indicates a value greater than the previous one by one - 01.02, etc.

If a cancellation certificate is submitted to replace the one submitted earlier, “99” is indicated.

Note: when filling out the corrective document, the successor of the tax agent must indicate the number of the certificate submitted by the previously reorganized company and the new date of preparation.

Code of the tax office with which the organization or individual entrepreneur is registered

You can find out on the Federal Tax Service website through this service).

Section 1

OKTMO code

OKTMO is the All-Russian Classifier of Municipal Territories. The code can be viewed on the tax service website in this service).

Individual entrepreneurs on UTII and PSN indicate OKTMO at the place of business in relation to their employees employed in these types of business.

The legal successor of the tax agent fills out OKTMO at the location of the reorganized company (RP).

TIN and checkpoint

Extracted from the tax registration certificate. In 2-NDFL for employees of separate divisions, OKTMO and KPP of these divisions are indicated. Individual entrepreneurs do not indicate checkpoints.

If the certificate is submitted by the successor of the tax agent, the TIN/KPP of the legal successor is filled in.

Tax agent

The abbreviated (if absent, full) name of the organization (full name of the entrepreneur) is indicated.

If the certificate is submitted by the legal successor, the name of the reorganized company (RP) should be indicated.

Reorganization (liquidation) codes

In the “Form of reorganization” field, the codes of reorganization (liquidation) of the legal entity (LP) are indicated:

The codes of the reorganized company (OP) are entered in the TIN/KPP field.

If the certificate is not submitted for a reorganized legal entity (LE), these fields are not filled in.

If the title of the certificate contains the sign “3” or “4”, these fields must be filled in in the prescribed manner.

Section 2

Taxpayer status

Indicated by code from 1 to 6:

Code 1 - for all tax residents of the Russian Federation (persons staying in the territory of the Russian Federation for 183 or more calendar days within 12 consecutive months), and for those who stayed less than 183 days, the following codes are indicated:

• 2 – when the recipient of the income is not a resident and does not fall under other codes;
• 3 – if we invited a highly qualified specialist to work;
• 4 – if our employee is a participant in the program for the resettlement of compatriots;
• 5 – if the employee brought a certificate of recognition as a refugee or provision of temporary asylum in the Russian Federation;
• 6 – when our employee is accepted on the basis of a patent (foreign workers from countries whose citizens do not require entry visas to the Russian Federation, with the exception of those included in the Customs Union. For example, citizens of Azerbaijan, Tajikistan, Uzbekistan, Ukraine , temporarily staying in Russia, for the right to work for legal entities and individual entrepreneurs are required to obtain patents).

We determine the status at the end of the year for which information is submitted. Those. if the employee became a resident during the year, in the “Taxpayer Status” column we enter the number 1. This does not apply only to filling out certificates for those working on the basis of a patent (for them, code is always 6).

If the 2-NDFL is issued before the end of the year, the status is indicated as of the date the document was drawn up.

Country of citizenship code

Indicated in accordance with OKSM (All-Russian Classifier of Countries of the World). For example, for Russian citizens this is code 643. For codes for other countries, see this link.

Identity document code

Indicated according to the directory “Codes of types of documents proving the identity of the taxpayer” (see table below). Usually these are codes 21 (passport of a citizen of the Russian Federation) and 10 (passport of a foreign citizen). Next, indicate the series and number of the document.

Sections 3-5

Indicators (except for personal income tax) are reflected in rubles and kopecks. The tax amount is rounded according to arithmetic rules.

If we paid income that was not subject to personal income tax in full (the list of such income is given in Article 217 of the Tax Code of the Russian Federation), we do not include the amount of such income in 2-personal income tax. For example, 2-NDFL does not reflect:

• benefits for pregnancy and childbirth and child care up to 1.5 years;
• payment to the dismissed employee of severance pay in the amount of no more than three monthly salaries;
• one-time payment at the birth of a child in the amount of up to 50,000 rubles.

Section 3

It includes data:

• about income taxed at one of the rates (13, 15, 30, 35%);
• about tax deductions applicable to these types of income (in particular, amounts not subject to personal income tax).

Income received is reflected in chronological order, broken down by month and income code.

Employee income was taxed at different rates - how to fill it out?

If during the year one person received income subject to taxation at different rates, one certificate is filled out containing sections 3 - 5 for each rate. Those. all employee income, regardless of the type of income, must be included in one certificate.

If all the data does not fit on one sheet, fill out the second page of the certificate (in fact, we will have 2 completed 2-NDFL forms with the same number).

On the second page, indicate the page number of the certificate, fill in the heading “Certificate of income of an individual for ______ year No. ___ dated ___.___.___” (data in the header, including the number, are the same as on the first page), enter data in sections 3 and 5 (sections 1 and 2 are not filled in), the “Tax Agent” field (at the bottom of the document) is filled in. Each completed page is signed.

An example of such a situation is an organization issuing an interest-free loan to its employee. The recipient of the loan will have both income taxed at a rate of 13% (salary) and income subject to a rate of 35% (material benefit).

If dividends to a participant who works in the organization, they are reflected along with other income. There is no need to fill out separate sections 3 and 5 for dividends.

For example, on June 5, 2020, participant Nikiforov, who also works as Deputy General Director, was paid dividends of 450,000 rubles. In the data for June (see sample above), we will reflect wage income with code 2000 and dividend income with code 1010.

Income and deduction codes

Income and deduction codes are established by orders of the Federal Tax Service (the latest changes were approved by order dated October 24, 2017 No. ММВ-7-11/ [email protected] ). See the full list of income codes here.

See the full list of deduction codes here.

If there are no total indicators, a zero is entered in the certificate columns.

Salary for December was paid in January – how to reflect it?

In the certificate, income is reflected in the month in which such income is considered actually received according to the norms of the Tax Code. For example:

1) Our employee’s salary for December 2020 was paid on January 12, 2020 - we will reflect its amount in the certificate for 2020 as part of income for December (since, in accordance with paragraph 2 of Article 223 of the Tax Code, the date of receipt income in the form of wages is recognized as the last day of the month for which income is accrued in accordance with the employment contract).

2) For a craftsman working for us under a contract, payment for work performed in December 2020 was made on January 12, 2018 - this amount will be included in 2-NDFL for 2020 (since there are separate standards for payment for contracts of a civil law nature are not provided for by the Tax Code, therefore, we apply the general rule, according to which the date of actual receipt of income is defined as the day of its payment - clause 1 of Article 223 of the Tax Code of the Russian Federation).

Vacation pay is reflected in the certificate as part of the income of the month in which they were paid (Letter of the Ministry of Finance of the Russian Federation dated 06.06.2012 No. 03-04-08/8-139).

For example, our employee Nikiforov was on vacation from January 9 to January 21, 2020. Vacation pay was paid to him on December 29, 2020. In 2-NDFL for 2020 (see example of filling), we include the amount of vacation pay in income for December with code 2012.

Some types of income are not taxed up to certain limits. In 2-NDFL, opposite such income, you need to indicate the code and deduction amount in the amount of the non-taxable amount.

For example, for his birthday (September 10), employee Nikiforov was given a phone worth 18,000 rubles by the company. Because The cost of gifts for the year is not subject to personal income tax in an amount not exceeding 4,000 rubles. In the 2-NDFL certificate in the data for September (see example of filling) we will reflect:

• income 18,000 rub. with code 2720 (price of gifts);
• deduction 4000 rub. with code 501.

Section 4

The most commonly used deduction codes:

• 126, 127, 128 – deductions for the first, second, third and subsequent children;
• 311 – for expenses for the purchase of housing;
• 312 – for mortgage interest paid;
• 324 – for treatment expenses.

See the full list of codes here. Deductions are received exclusively by tax residents in respect of income taxed at a rate of 13% (except for dividends).

We can provide a social or property deduction at the place of work if the employee has brought a notification from the tax office about the right to such a deduction. Notification details are indicated at the bottom of section 4.

Section 5 states:

• Total amount of income from section 3 (add up the indicators in the “Amount of Income” column);
• Tax base (from the total amount of income we subtract the amount of deductions from the columns “Amount of deductions” of sections 3 and 4);
• The amount of tax calculated and withheld from this income (indicator in the column “tax base” * tax rate; in certificates with the attribute “2” (“4”), the amounts of calculated and withheld tax will differ);
• The amount transferred to the personal income tax budget.

The columns for information on fixed advance payments for a patent are filled out in certificates for those working on the basis of a patent based on information from the notice of confirmation of the right to a tax reduction received from the tax office.

In the “Tax Agent” column the following is indicated:

1 – when the certificate is presented by the head of the organization (successor company) in person or the certificate is sent with a digital signature of the head;

2 – in other cases (for example, when submitting 2-NDFL on paper by the chief accountant or courier).

Below are the details of the person who submitted the certificate and his signature.

The representative also indicates the power of attorney data.

Did you like the article? Share on social media networks:

Related Posts
• Form 6-NDFL in 2020
• Sample of filling out form 4-FSS (2nd quarter 2020)
• Sample of filling out the SZV-STAZH form
• Form SZV-K – reporting to the Pension Fund for employers
• Average number of employees
• Sample of filling out the SZV-K form
• Sample of filling out the zero 4-FSS for the 1st quarter of 2020
• 6-NDFL for the 2nd quarter of 2020 (half year)

Discussion: 17 comments

1. Elena:
   02/01/2018 at 12:24

   Good afternoon. Please tell me, in section 5 on “tax amount transferred”, it is necessary to indicate the actual personal income tax transfers and salary payments in January for the accrued December salary, or will “calculated tax amount”, “withheld” and “transferred” be the same?

   Answer

   Read also:  Wok Sushi Franchise: 13 Ingredients for Success

   Alexei:

   02/03/2018 at 04:04

   Hello. If on the date of filing the 2-NDFL certificate the tax had already been withheld and paid to the budget, then it should be indicated as calculated, as withheld, and as transferred.

   The fact of tax withholding and payment in 2020, and not in 2020, does not matter (letters of the Federal Tax Service of the Russian Federation dated 03/02/2015 No. BS-4-11/3283, dated 02/03/2012 No. ED-4-3/ [email protected] and No. ED-4-3/ [email protected] , dated 01/12/2012 No. ED-4-3/74). Thus, all Section 5 tax amounts will be the same.

   Answer

Leave a comment Cancel reply

In what cases is it necessary

Any citizen will definitely need this document when solving the following problems:

• admission to a new job (the certificate must already be in hand upon dismissal from the previous job);
• registration of benefits for study, treatment, improvement of housing situation;
• calculation of pension benefits;
• adoption or guardianship;
• labor litigation;
• determining the amount of alimony, etc.

Particular attention should be paid to the pension registration situation. During his life, a person can work in different cities and at many enterprises. It is difficult to collect the required personal income tax certificates in a short time. Therefore, you need to take care of this in advance.

What are the errors in 2-NDFL?

The main mistakes when filling out 2-NDFL are:

• confusion in codes;
• wages are indicated in two amounts per month;
• OKATO is indicated incorrectly;
• indicate the wrong date of receipt of income under the contract

The employer must pay wages twice a month, but the certificate must show it in one amount. This is due to the fact that the date of receipt of income is considered to be the last day of the month.

If a company has several branches located in different places, then it is necessary to indicate OKATO in the certificates, which correspond to the location of the employee’s workplace.

Under civil contracts, the date of receipt of income is the date of payment under the contract. For example, the agreement was concluded in December 2020, the act was signed in February 2020, and the money was received in March 2020. In this case, the income date will be March 2020.

Procedure for obtaining a certificate

The rules for document preparation are fixed in Chapter. 23 of the Tax Code of the Russian Federation and Art. 62 Labor Code of the Russian Federation. The first step is to fill out an application. If, after three days after this, the employee does not receive the required paper, he can file a complaint with authorities such as the labor inspectorate, the court or the prosecutor. Failure to issue a certificate is considered a serious violation.

Most often, enterprises issue Form 2-NDFL to people leaving their jobs.

In difficult situations with obtaining this document, you can contact the tax office directly and the electronic resources of the Federal Tax Service.

How to submit an updated certificate 2-NDFL

If, after submitting the certificates to the tax office, errors were found in them, they will need to be corrected. It is necessary to correct only those certificates in which errors were found. If the certificate was submitted to the tax office by mistake, it can be cancelled. If 2-NDFL certificates were submitted electronically, then you need to make a separate file that contains the correct information. The entire file containing the complete report does not need to be resubmitted.

The updated certificate is submitted in the same form that was in force in the period for which the updated certificate is submitted. In the updated certificate, in the fields “No. ___” and “from _____” the number that the original certificate had and the new date are indicated. In the “Adjustment number” field, you need to indicate the clarification number if there were several of them, for example 01, 02, 03, etc. If at the time of submitting the updated certificate any information about the employee has changed, they must be indicated in the updated certificate. This is stated in the Letter of the Federal Tax Service No. GD-4-11 / [email protected] dated March 27, 2020.

If it is necessary to cancel the certificate, then in the clarifying certificate you must fill in the heading for section 1 “Data about the individual - recipient of income”, and in this section you must indicate the data that was contained in the original certificate. The remaining sections 2 and 3 do not need to be completed. Also, in the “Certificate Number” field, you need to indicate the number of the very first certificate, and in the “Adjustment Number” field, the number 99.

The most important

1. If a person cannot find the organization where he previously worked, he should contact the tax office at his place of residence and leave a statement there.
2. If the company (IP) no longer exists, a certificate is obtained on the tax service website through your personal account.
3. When an enterprise is liquidated, data about it in the Federal Tax Service registers may be completely absent. Then, when applying for a new job, a statement is written stating that it was impossible to obtain Form 2-NDFL due to the absence of the previous employer. Then the accounting department submits a request to the Pension Fund and the Tax Service to confirm the necessary data.

How to write a statement

At those enterprises that have their own forms for filling out documents, a written request is made in accordance with the established form. Where there are no such rules, a free form is used. However, the following points must be mentioned in all cases:

• information about the person submitting the application;
• passport data;
• location;
• phone number;
• indication of the period for which data is needed in the certificate;
• number of copies;
• signature, date.

General rules for filling out income certificate 2-NDFL

The document is filled out for the tax period. This is a calendar year. Data is taken from tax registers.

Unacceptable:

• correcting errors by corrective or other similar means;
• double-sided printing and binding of sheets, leading to damage to the certificate;
• specifying negative numeric values.

Use black, purple or blue ink.

Each reference indicator corresponds to one field, consisting of a certain number of familiar places. Only one indicator is indicated in each field. The exception is the date (DD.MM.YYYY) or decimal fraction (two fields separated by a dot).

Fill out the help fields from left to right from the first (left) familiarity.

When filling out on a computer, the values ​​of numerical indicators are aligned to the right (last) familiarity. It is acceptable to have no frames for familiar places and no dashes for empty familiar places.

Fill in CAPITAL PRINTED characters in Courier New font with a height of 16-18 points.

Continuous numbering. For example, for the first page - 001, for the twelfth - 012.