Change of codes of deductions in a year. Tax deductions for personal income tax in Russia. Who is entitled to property simplifications

On December 26, 2016, the Order of the Federal Tax Service of November 22, 2016 No. ММВ-7-11/633 “On amendments and additions to the annexes to the order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/ [email protected]"On approval of codes for types of income and deductions". In this regard, from December 26, 2016, new codes must be reflected in the 2-NDFL certificates issued to employees. Also, updated codes of income and deductions will need to be indicated in the 2-NDFL certificates for 2016, which tax agents will submit to the IFTS in 2017. We will tell you how the codes of income and deductions have changed.

When to enter new codes

Organizations and individual entrepreneurs (which are tax agents) are annually required to submit to the IFTS information on the income of employees for the past calendar year in the form of a 2-NDFL certificate. It is necessary to submit certificates 2-NDFL for 2016:

• with sign 2 - no later than March 1, 2017;
• with sign 1 - no later than April 3, 2017 (since April 1, 2017 falls on Saturday, certificates can be submitted next Monday, clause 7 of article 6.1 of the Tax Code of the Russian Federation). Cm. " ".

Also, 2-NDFL certificates may need to be issued to employees "in hand" if they apply for them. They may need help, for example, to apply for a loan. The 2-NDFL certificate form provides that in 2-NDFL certificates it is necessary to show income and deduction codes that are associated with a particular individual. The list of new codes of income and deductions for personal income tax was approved by the Order of the Federal Tax Service of November 22, 2016 No. ММВ-7-11/633. New deduction codes should be applied already when filling out 2-NDFL certificates from December 26, 2016. Now let's see what exactly has changed.

The form of the certificate of income of an individual (2-NDFL) and the procedure for filling it out were approved by order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/485. This form applies in 2017. A new form of certificate 2-NDFL for 2017 was not approved.

New income codes

In the 2-NDFL certificate, tax agents (organizations or individual entrepreneurs) reflect only those incomes, the source of payment of which is themselves. Moreover, the type of income paid to the employee is reflected in the personal income tax certificate 2 in the form of a special code.

What income to consider
The certificate in the form 2-NDFL must include all income that is taxed. Thus, take into account all the amounts that were paid to the citizen, both under an employment contract and under a civil law contract (clause 3, article 226, article 210 of the Tax Code of the Russian Federation).

The income of individuals is reflected in section 3 of the 2-NDFL certificates. The heading of this section reflects the tax rate applicable to income. If during 2016 the same person received income subject to personal income tax at different rates, then section 3 will need to be completed separately for each tax rate.

When filling out the table in section 3 of the 2-NDFL certificate, applications 1 “Income codes” and 2 “Deduction codes” must be applied to the order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11 / 387. Each type of income and each type of tax deductions is assigned special codes. For example, income in the form of wages corresponds to code 2000. When paying remuneration under other civil law contracts - code 2010, when paying temporary disability benefits - code 2300. If there is no special code for income - code 4800. The income codes are reflected in section 3, for example like this:

Read also Standard children's deductions: is everything standard?

The main income codes have not changed. However, since December 26, 2016, the meaning of some income codes has been updated, and some codes have also been added. In particular, two new codes have appeared that will need to be indicated in certificates for many tax agents, namely:

New deduction codes

From December 26, 2016, standard deductions with codes 114 - 125 were excluded from the application. Instead, new deduction codes were introduced for the 2-NDFL certificate in 2017 from 126 to 149. This was done due to the fact that earlier for parents, adoptive parents, guardians , trustees and adoptive parents had uniform deduction codes. However, since December 26, 2016, codes for parents (adoptive parents) and codes for guardians, trustees, foster parents have been separated, since a deduction of 12,000 rubles has been established for parents of disabled children, and for guardians (trustees, foster parents) - in the amount of 6000 rubles.

note
You must submit child deductions only to those employees whose income is taxed at a rate of 13%. To exercise his right, the employee must write a statement to which attach a copy of the child's birth certificate.

The rules according to which the accountant calculates deductions for children for personal income tax in 2017 have changed. See who is eligible for the child tax credit, up to what amount it is available, and how much the cap is increased to qualify for the standard child tax credit.

What is the tax deduction for children in 2017

The tax deduction for children in 2017 is understood as the amount by which the income of parents subject to personal income tax will be reduced. Many mistakenly believe that the deduction is the amount by which personal income tax will be reduced. But it's not. Let's take this example.

Example. What is a child tax credit

The salary of the manager Imaeva is 30,000 rubles, she has one child, for whom she has issued a deduction in the amount of 1400 rubles.

Personal income tax on Imaeva's income is (30,000 - 1400) * 13% = 3718 rubles.

If the employee did not have the right to a standard tax deduction, then the personal income tax would be 30,000 * 13% = 3,900 rubles.

That is, the amount of tax decreased by only 182 rubles.

In addition, the standard tax credit should not be confused with social transfers, which do not replace or eliminate child tax credits.

The amount of the tax deduction in 2017 depends on the number of children in the family, their age and the presence of a disabled child (for more details on the amount of payments, see below).

Such a deduction can be received by parents (father and mother), including adoptive parents, guardians, adoptive parents, spouse (wife) of the mother or father of the child. Moreover, both parents can receive tax deductions for the child at the same time.

Important! If a father or mother is evading their parental obligations, is not paying child support, has another family, they can still receive the standard child tax credit.

Standard tax deduction for children in 2017, changes

More recently, changes have been made to some amounts of the standard personal income tax deduction for children. We have collected all the changes in the table, from which you will learn about the size of the deductions and to whom they are due.

Personal income tax deductions for children in 2017: changes, table.

When determining the amount of the personal income tax deduction for a child in 2017, the following points should be borne in mind.

1. Who is eligible for the tax deduction

All children of the employee are taken into account, including those over the age of 18, deceased, living with another parent in another family.

Example.

Manager Imaeva has three children, the eldest is 25 years old, and the youngest is under 18. Imaeva will receive a tax deduction in the amount of: 1400 rubles for the middle (second) child + 3000 rubles for the youngest, as for the third child, total 4400 rubles.

1. How child allowances are summarized

Personal income tax deductions in 2017 are summarized, first of all, this applies to employees who receive tax deductions for children of disabled people.

Example.

Secretary Kulikova has two children, the youngest is disabled. The size of the standard tax deductions will be as follows. 1400 rub. (for 1 child) + 1400 rubles. (for 2 children) + 12,000 rubles (since 2 children are disabled) = 14,800 rubles.

1. Who is entitled to a double deduction in 2017

When making a double deduction, which is due to single mothers (fathers), widowers, or if the second parent refused the deduction in favor of the first, the amount of the deduction is doubled.

Be careful! An unregistered marriage between the parents of a child, as well as a divorce of the parents, does not give grounds for a double tax deduction for personal income tax on him.

1. How much is deductible for children?

The right to a tax deduction is lost after the parent's total income since the beginning of the year exceeds the limit value equal to 350,000 rubles.

Standard deduction per child in 2017, cap

The latest news regarding the amount to which you can make a standard deduction for children for personal income tax relate to its maximum value. For 2017, it is set at 350,000 rubles. And now you know the answer, up to what amount deductions for children are due for personal income tax in 2017.

The income limit includes all income subject to personal income tax, except for dividends. In the case when an employee has been working in the company not since the beginning of the year, he must bring a salary certificate from the previous place of work.

Example. Up to what amount do we calculate the deduction

The salary of the father of a five-year-old child from the beginning of 2017 will be 70,000 rubles, and the mother - 25,000 rubles. Thus, from January, both the father and mother are entitled to the standard tax deduction for their child. From June 1, 2017, the total salary of the pope will exceed the limit of 350,000 rubles, so from that moment on he will no longer use the benefit. While mom will continue to receive deductions until the end of 2017, because her income will not exceed the limit.

Deductions for children for personal income tax in 2017, how to apply

An employee who wants to issue personal income tax deductions for children in 2017 must write an application and present the relevant documents.

What documents do you need to present to receive the standard tax deductions for children in 2017:

• Copy of birth certificate (for each child)
• Application for a standard tax credit
• If necessary, additional documents are also provided (a copy of the certificate of the VTEK on the disability of the child, the decision to appoint a guardian or guardian, a certificate from the place of study of the child, a certificate of death of the second parent, etc.).

2017 Standard Child Tax Credit Application Sample

The application form for a standard tax deduction for a child in 2017 of the Tax Code of the Russian Federation is not unified, therefore it is written in free form.

A sample of a completed application for deductions for children for personal income tax in 2017

When calculating personal income tax on income taxed at a rate of 13%, individuals can be provided, among other things, with standard tax deductions. Among them, deductions for children are the most common (clause 1, article 218 of the Tax Code of the Russian Federation). We talked about the amount of child deductions, the basis and deadline for their provision in ours.

Information about the child deductions provided to the employee must be indicated by the employer acting as a tax agent in the 2-NDFL certificates. At the same time, the certificates reflect not only the amount of such deductions, but also the code corresponding to them (Order of the Federal Tax Service of October 30, 2015 No. ММВ-7-11 / [email protected]). We will tell you in our consultation what deduction codes for children should be given in the 2-NDFL certificates.

Deduction per child 2019: deduction code

The codes for the types of deductions were approved by Order of the Federal Tax Service of September 10, 2015 No. ММВ-7-11/387.

The tax deduction code for a child in 2019 depends not only on which child is on the account, whether the child is disabled, but also on who the deduction is granted to (for example, a parent or guardian). Let's say the deduction code for the first child when the deduction is given to the parent is 126, and the deduction codes for two children 2018-2019 for guardians are 130 (first child) and 131 (second child). The deduction code for the second disabled child is the same as for the first, but depends on who the deduction is granted to. For example, the deduction code for a disabled child in 2018-2019 is indicated as 129 when providing a deduction to a parent or adoptive parent, and 133 for a guardian or foster parent.

Let's present in the table the codes of deductions for children for personal income tax, when the deduction is provided in a single amount:

Child tax deduction: double deduction code

Let's group the deduction codes for children in the table when such deductions are provided in double size. This is possible, for example, when a single parent or one of the adoptive parents wrote a statement refusing to receive a tax deduction for a child.

Personal income tax is a federal tax that is levied on the income of individuals (clause 1):

• residents of the Russian Federation;
• non-residents receiving income in the Russian Federation.

The Tax Code provides for several rates of this tax. But the main one is set by clause 1 - 13%. At this rate, most of the income of citizens is taxed: wages, remuneration under a civil law contract (GPC), etc. Moreover, part of such income can be withdrawn from taxation (paragraph 1, clause 3). To do this, the "physicist" must claim a tax deduction.

There are several types of tax deductions, in particular:

1. standard tax deductions ();
2. social tax deductions (Article 219 of the Tax Code of the Russian Federation);
3. property tax deductions (Article 220 of the Tax Code of the Russian Federation);
4. professional tax deductions (Article 221 of the Tax Code of the Russian Federation).

Most often, working Russians enjoy the right to receive the first type of deductions, which can be divided into:

• personal tax deductions (i.e. for the taxpayer himself);
• "child" tax deductions (i.e. for the child/children of the taxpayer).

In this article, we will go into detail about the procedure for providing standard tax deductions for children in 2017.

Who gets the standard 2017 child tax credit

Any citizen can receive a "children's" personal income tax deduction in 2017 who (clause 4 clause 1):

• works officially (under an employment contract or a GPC agreement);
• has a minor child (children) or a child (children) under the age of 24 studying at a university;
• provides for the child (children), i.e. pays for his food, treatment, education, etc.

Thus, the beneficiaries are:

1. natural parents (mother and father):
2. spouses of natural parents (stepfather and stepmother);

Notice!
A divorced parent retains the right to receive a "child" deduction, even if he does not live with his child. The main thing is that he participates in its provision. (Letters of the Ministry of Finance of Russia:, etc.).

3. foster parents (mother and father);
4. spouses of adoptive parents;
5. adoptive parents;
6. guardians;
7. trustees.

Note!
Spouses of adopters, guardians and trustees are not eligible for the standard adopted/custodial/custodial tax deduction.

The deduction reduces only those incomes of an individual that are taxed at a tax rate in accordance with clause 1 - 13% (paragraph 1 clause 3). For example, in relation to the income of highly qualified foreign specialists - non-residents, received from labor activity in Russia, starting from the first day of work, a personal income tax rate of 13% is applied. But it is established by a completely different legislative norm - clause 3. Consequently, such employees will not be able to claim a tax deduction until they become tax residents of the Russian Federation (,). The same goes for:

• foreigners and stateless persons recognized as refugees or granted temporary asylum in the Russian Federation;
• crew members of ships flying the State flag of the Russian Federation;

Who Provides Standard Child Tax Credits in 2017

During the year, the “children's” personal income tax deduction in 2017 is provided by a tax agent, which is the source of income payment to an individual (clause 3). In particular, it may be an employer who pays a salary to an employee for the performance of labor duties. Or a customer under a GPC agreement, which pays a fee to the contractor - a private person (not an individual entrepreneur) for the work performed.

If there are several tax agents, then the "physicist" chooses one, to whom he will claim tax deductions.

At the end of the year, the deduction can be obtained from the tax office at the place of residence (clause 4).

Sizes of standard tax deductions for children in 2017

The size of the standard tax deduction for a child directly depends on what account he is in the family: first, second, third, etc. The exception is deductions for disabled children. The order of birth here does not matter. The status of the recipient is important: natural parent or adoptive. For convenience, all sizes of "children's" deductions are summarized in the table.

When determining the amount of the tax deduction due to the taxpayer per child, the total number of children in his family is taken into account, including:

• children for whom deductions are not provided ();
• ward children ();
• deceased children ();
• unadopted (unadopted) children of the spouse (wife) from another marriage ().

Birth order is determined in chronological order by date of birth. The first child is the oldest child.

Example 1 The employee has three children of his own: the first child was born in 1990. (27 years old), second child - born in 1991 (25 years old), third child - born in 2003 (14 years old). Despite the fact that deductions for the first two children of the "physicist" are not allowed, for a 14-year-old child he has the right to receive a deduction in the amount of 3,000 rubles. as the third in a row.

Some tax agents provide citizens with children with disabilities with a cumulative tax deduction that includes:

• deduction for a disabled child;
• standard "children's" deduction depending on the number and order of birth of children in the family.

Example 2 The worker applied for a standard tax deduction for his own, only disabled child in the family at the age of 10 years. The tax agent provided a deduction in the amount of 13,400 rubles, including:

• 12 000 rub. - deduction for a disabled child under the age of 18;
• 1 400 rub. - deduction for the first child.

In the past, doing so was risky. Indeed, until recently, the Ministry of Finance of Russia opposed the summation of standard deductions for a disabled child (letters:, etc.). Despite the fact that back in 2015 the Supreme Court of the Russian Federation approved this approach (paragraph 14 of the Review of the practice of considering court cases related to the application of Chapter 23 of the Tax Code of the Russian Federation, approved by the Presidium of the Supreme Court of the Russian Federation on October 21, 2015).

But now the Finance Department has changed its mind and allowed tax agents a deduction for a disabled child with the usual "child" deduction, the amount of which is determined taking into account the order of birth ().

Double standard tax deduction for children in 2017

The standard deduction for a child in 2017 is doubled (clause 4 clause 1):

• single parent (native or adoptive);
• single adoptive parent;
• sole guardian;
• sole trustee.

The current legislation does not disclose the concept of "single parent". But in, and others. The Ministry of Finance of Russia notes that the parent is recognized as the only one if the child does not have a second parent, because he:

• died/declared deceased;
• declared missing.

The guardian (trustee) is the only one recognized by the guardianship and guardianship authorities (). At the same time, even if the parents of the ward / ward child are not deprived of parental rights, this does not affect the amount of the deduction due to the sole guardian / custodian ().

Note that a "physicist" cannot count on a double deduction as a single parent if the second parent:

• does not pay child support ();
• is not married to the first parent;
• deprived of parental rights ( , ).

A single parent loses the right to a double "children's" deduction from the month following the month of marriage (clause 4, clause 1). After a divorce, the right to a double "children's" deduction is renewed, but only if the former spouse did not adopt (adopted) children ().

Also, one of the parents can receive a double deduction for a child in 2017 if the second one waives his right to a deduction in his favor. To do this, he must write an appropriate application. This opportunity can be used by natural or adoptive parents, and cannot - spouses of parents (relative or adoptive), adoptive parents, guardians and trustees.

If there is no taxable income, then the right to a tax deduction does not arise, therefore, there is nothing for the parent to give up. Therefore, if the spouse:

• does not work;
• is on maternity leave or maternity leave;
• is registered with the employment center;
• is a non-working pensioner (for example, due to disability),

then it will not be possible to transfer your right to the deduction to the second spouse.

Income limit for 2017 standard child tax deductions

The standard 2017 child tax credit is granted monthly during the tax period (year). But only until the month in which the total taxable income of an individual from the beginning of the calendar year does not exceed the limit established by law.

In 2017, this limit is 350,000 rubles. This value had to be adhered to last year. But before January 1, 2016, the income limit was 280,000 rubles.

By the way!
If the total income of the "physics" since the beginning of the year has reached 350,000 rubles. (exactly!), then the “children's” personal income tax deduction in the month when this happened is still provided to him. But starting next month, no.

When calculating the income limit, only those incomes that are subject to personal income tax at the rate in accordance with clause 1 - 13% are taken into account:

• salary, bonuses, allowances;
• vacation pay, compensation for unused vacation;
• temporary disability benefits;
• remuneration under GPC agreements with an individual - not an individual entrepreneur;

Payments that are partially exempt from taxation are included in the calculation only to the extent that they are taxable. Such explanations are contained in. In particular, this applies to material assistance at birth (adoption, adoption) of a child in excess of 50,000 rubles. (clause 8), gifts and material assistance over 4,000 rubles. (item 28), etc.

Note!
Income received by an individual - a resident of the Russian Federation in the form of dividends, is not taken into account when calculating the income limit for receiving a deduction for a child, despite the fact that it is taxed at a rate of 13%. Such a conclusion follows from paragraph 2, paragraph 3.

As for part-time workers, when determining the right to a “children's” deduction, the income of such workers should also not go beyond the specified limits. At the same time, if the part-time job is internal, then the income received by him both in the main position and in the combined position is taken into account (clause 4, clause 1, clause 2). And if external, then part-time income is not taken into account (clause 3, paragraph 3, clause 3).

If a citizen is not employed from the beginning of the calendar year, then when checking the “income” limit (350,000 rubles), it is necessary to take into account the income received by him at his previous place of work in the current tax period, if a tax deduction was provided for them (clause 3).

2017 Standard Child Tax Credit Period

When does the right to deduction arise?

For the first time, a citizen can apply for a standard "children's" deduction in 2017 in a month (clause 4 clause 1):

• the birth of a child (children);
• adoption of a child (children);
• establishment of guardianship (guardianship);
• the entry into force of the agreement on the transfer of the child (children) to be raised in a family.

Example 3 The employee had a child on October 31, 2016. He is entitled to a tax deduction for the period from October to December 2016.

New spouses of parents with children are entitled to a deduction from the month of marriage.

Example 4 The employee married a man with a child from his first marriage in August 2016. She is entitled to a tax deduction for this child for the period from August to December 2016.

The guardian/trustee may apply for the deduction starting from the month in which the guardianship/custodianship of the child is established.

When the right to deduction is lost

The taxpayer loses the right to the standard "children's" deduction from the next year, if in the current year (clause 4 clause 1):

• the child (children) has reached (have reached) the age of 18;
• the term of validity has expired or the agreement on the transfer of the child (children) to be brought up in a family has been prematurely terminated;
• the child died.

For the tax deduction for a full-time student (graduate student, intern, etc.) under the age of 24, clause 4 clause 1, other rules are established. The deduction is valid only until the month in which:

• <либо>the child is 24 years old, even if his education has not yet ended ();
• <либо>the child's education has ended, even if he is not yet 24 years old ().

As for guardians and trustees, in order to answer the question of when they lose the right to a “children's” deduction, one must refer to the norms of the Family and Civil Code.

In accordance with paragraph 2 of article 145 of the RF IC, guardianship is established over children under the age of 14 years. Upon reaching the specified age by the child, the guardian automatically becomes a trustee (clause 2, article 40 of the Civil Code of the Russian Federation). Guardianship continues until the ward is 18 years old, or he enters into marriage, or in some other way acquires full legal capacity (clause 3 of article 40 of the Civil Code of the Russian Federation). Therefore, starting from the year following the year in which the child reached the age of majority, a taxpayer who has lost the status of a trustee can no longer use the deduction ().

A single parent is not entitled to receive a double deduction for a child (children) starting from the month of marriage.

The "Children's" deduction is no longer provided to an individual if his taxable income since the beginning of the year has exceeded 350,000 rubles.

There is no deduction for the parent whose child is married. At least, the Ministry of Finance of Russia thinks so (letters:,).

The procedure for granting standard tax deductions for children in 2017

To receive a standard "child" personal income tax deduction in 2017, a citizen applies to a tax agent (clause 3):

1. with documents confirming the right to deduction.

The application is written in free form or on a form developed by the tax agent. And it is enough to submit it once. You don't have to do this every year. A new application will be needed only when circumstances change for an individual that affect the amount of the deduction (letters from the Ministry of Finance of Russia:,).

Documents to prove eligibility for the standard tax deduction for children in 2017

The most important document that will be required from the child deduction claimant in any case is copy of the child's birth certificate. If there are several children in the family, then this document must be submitted for each child, even if one of them is not entitled to a deduction.

The table below lists other documents required to confirm the right of an individual to a tax deduction, depending on a particular situation.

Codes of standard tax deductions for children in 2017

At the end of each year, all tax agents for personal income tax report to the IFTS on the income received from them by taxpayers, and on the amounts of tax withheld from these incomes. For this, a certificate is provided in the form 2-NDFL (approved by Order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11 / [email protected]).

This certificate is formed separately for each individual. In the document, in addition to data on income and personal income tax, the tax agent reflects information about the deductions provided to the taxpayer, including for the child (section 4 of the 2-personal income tax certificate). These deductions are indicated by special codes approved.

Last year, changes were made to the current deduction codes (). So, in particular, all codes of standard tax deductions for children 114-125 were replaced with new codes 126-145. Plus, there are more of them. Now the deduction code also depends on who it is granted to: the natural parent (the spouse of the natural parent, the adoptive parent) or the adoptive parent (the spouse of the adoptive parent, guardian, trustee).

The updated codes of "children's" deductions are valid from December 26, 2016. Therefore, when preparing 2-NDFL certificates for 2016, tax agents are required to use them.

All new 2017 standard child tax deduction codes are shown in the table below.

Let's take a closer look at what the help looks like and what codes are indicated in it.

Let's start with section 1:

This is an identification section, where it is important to put down not only the serial number of the document and its date, but also indicate the sign (the tax is calculated and withheld - 1, there is no way to withhold the tax - 2). Next, you should reflect the number of the adjustment, if this is a corrective document, put down the inspection code and proceed to filling in the information on the tax agent.

For example, if your organization has a TIN 771401133689, then in the field "in the IFTS (code)" the accountant will put 7714, this will be the code in the IFTS in the personal income tax certificate 2; in the TIN column - 771401133689; in the KPP column 771401001.

You can proceed to the completion of Section 2:

These cells are designed to identify the taxpayer itself, for which the calculations and deductions of income tax were made. To fill them out, you must have the following information about the employee:

• his identification number as a taxpayer - analogy with the TIN of an organization
• then the surname, name, patronymic are indicated, and the latter must be indicated only if it is present in the document
• do not forget to determine and put down the status of this taxpayer: 1 - resident, 2 - non-resident, 3 - non-resident, but a highly qualified specialist
• identification document code in 2 personal income tax - usually, this is the citizen's passport code
• when specifying address information, one should rely on generally accepted abbreviations and the codification system
• citizenship country code in 2 personal income tax - for Russians this is the country code for 2 personal income tax Russia 643

Now you can start filling out Section 3, moreover, for most tax agents using modern automated solutions, the data of the first two blocks are filled in automatically from directories.

Section No. 3 serves to reflect the amounts of income by codes in the context of months of accruals. For example, here you can see the following encoding:

• income code 2000 in the personal income tax certificate 2: many are already accustomed to seeing it in the document, since this is how wage payments are encrypted, please note that remuneration under a civil law contract will have a different code
• income code 2300 in the personal income tax certificate 2: this is how they encrypt the payment made by the tax agent in favor of the employee on the basis of the presented sick leave, because this income must also be taxed with 13 percent
• income code 2760 in the personal income tax certificate 2 - this is how the employer is obliged to encrypt the payment in favor of his financial assistance employee, a similar code will be assigned if the former employee received a pension
• the income code in the personal income tax certificate 2 2760 is usually used simultaneously with the deduction 503, for example, an employee was given financial assistance of 6,000 rubles. (code 2760), non-taxable deduction of 4,000 rubles. (code 503)
• the vacation income code in the certificate 2 personal income tax will be 2012, this is how the agent-employer should encrypt the payment for the vacation period, as prescribed by the regulatory documentation
• the personal income tax code 2017 must be new, as required by order MMV-7-11 / [email protected], it was approved by the Federal Tax Service on November 22, 16 and entered into force on December 26, it turns out that when issuing a certificate in 2017, you need to study the new encoding
• income code 1010 in certificate 2 PIT means the payment of dividends in favor of an individual participating in the development of the organization, these incomes are taxed in accordance with the norms of Article 214 of the Tax Code of the Russian Federation
• income codes for certificate 2 of personal income tax 2017 must be indicated in a new way according to the following rules: in a certificate, the sign of which is 2, - no later than 03/01/17, in a document with a sign 1 - no later than 04/03/17.
• the sick leave income code in the 2 personal income tax certificate is 2300, it is under this code that the accountant displays the payment on the basis of the sick leave, this form is formed by an exclusive tax agent
• income code 1400 in the personal income tax certificate 2 means that an individual taxpayer received income by renting out his car, computer or other similar property
• personal income tax code - a kind of reference book that indicates the source of income and its legally enshrined code used to fill in certificates of income of "physicists" issued by tax agents
• the income code in 2 personal income tax has now changed, before filling out the form, you should analyze the adjustments introduced by the Federal Tax Service by order MMV-7-11 / 633, which replaced the requirements of document MMV-7-11 / 387
• income code 2720 in the personal income tax certificate 2 is the monetary value of the gift that was presented to an individual, and the amount exceeding 4,000 rubles will be taxed, as prescribed in paragraph 28 of article 217 of the Code
• compensation upon dismissal, the personal income tax code 2017 has code 4800 or “Other income”, this payment is reflected in the certificate in a separate line, the amount issued to the employee must be no later than the last day of work
• income code salary in the certificate 2 personal income tax is the most common, the employer will indicate 2000 if you need to indicate the issuance of remuneration to the employee for his work duties
• income code 4800 in certificate 2 of personal income tax - these are those other incomes of an employee at an enterprise, which include, for example, per diem in the amount of excess, additional payments for “sick leave” to the average, compensation for dismissed
• the income code 2012 in the personal income tax certificate 2 is used to denote paid vacation pay and is written on a separate line, it is fixed by law and is part of the code directory
• income code 2010 in the personal income tax certificate 2 will be affixed to the employee who received remuneration under a civil law contract, this applies to any remuneration of this kind, except for copyright
• income code 2510 in the personal income tax certificate 2 clearly indicates that for the individual for whom the document is issued, the enterprise or entrepreneur made utility bills, paid for vacation, and purchased food
• income codes for 2 personal income tax 2016 were approved at the end of 2015 and put into effect by order MMV-7-11 / [email protected], today some of them have been changed, in the certificates of 2017 there should be other ciphers
• income code 2610 in the personal income tax certificate 2 is adopted to denote a material benefit, if it took place in the current year, savings on interest, if the individual taxpayer received a soft loan from the organization
• reference 2 personal income tax codes of income and deductions are now new, the order of the Federal Tax Service came into force on December 26, 2016, which means that when submitting forms to the inspection at the end of 2016, tax agents must use new designations
• decoding of income codes in help 2 personal income tax - this is a directory where each 4-digit cipher corresponds to a verbal decoding of this particular charge, always check the relevance of the codes

The analytical table of the 3rd section looks like this:

The month is numbered in numerical order, the code is taken from the current directory, the amount is entered from the payroll accountant's statement. Automated programs allow you to fill out the form with the click of a button. Please note that there are deduction codes in section 3 and in the next section 4.

What are the 2 personal income tax codes for deductions provided by the legislator?

Codes in help 2 personal income tax 2017 decoding of deductions

To fill in the fields for deductions in the income tax certificate, you must use the following legally regulated codes:

• code 114 in certificate 2 of personal income tax can be seen with those employees of the employer who have dependent children under 18 years of age or children under the age of 24 - full-time university students
• deduction code 104 in the personal income tax certificate 2 allows you to reduce the taxable base by 500 rubles. for the taxpayers specified in paragraph 1, paragraphs. 2 tbsp. 218 of the Code, these are, for example, Heroes of the Soviet Union, participants in the Second World War and other citizens
• code 503 in the personal income tax certificate 2 indicates a deduction for those employees of the employer who received financial assistance, 4,000 rubles. from it are not subject to personal income tax and are deducted on the basis of this code
• the personal income tax deduction code for children is enshrined in article 218 of the Code, paragraphs. 4 paragraph 1 and allows you to reduce the tax base if you have children, including disabled, adopted or under guardianship
• code 114 115 in certificate 2 personal income tax - the most common designations, these deductions are standard and are provided to all taxpayers who have children, you can read more about them in article 218 of the Code
• deduction code 501 in the personal income tax certificate 2 is relevant for those companies that give out gifts and indicate them in income in the certificate, and deduct amounts with the corresponding code, as required by law

The generalizing section of the form is the 5th, here all incomes are summed up, the tax base is fixed, the tax itself and the amount of advance payments on it are calculated. In special fields, the employer, who is a tax agent, is obliged to indicate how much tax has been withheld, how much of it has already been transferred to the budget, and how much personal income tax the taxpayer has failed to withhold.

New codes 2 personal income tax 2016 are already in effect. Check whether you were issued a certificate at the end of 2016 correctly, especially if you plan to issue a property deduction on it. The document with the old codes is not valid. The order that determined the changes came into force at the end of December 2016. Now the tax agent is obliged to make the form in a new way.

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