Submitting a 2-NDFL certificate for individual entrepreneurs - where to get it and how to fill it out

Confirmation of income of an individual entrepreneur: when necessary

There are plenty of situations when an individual entrepreneur is obliged to provide information about his income. These may be the following cases:

• An individual entrepreneur applies for a loan from a bank;
• An individual entrepreneur needs to receive an allowance, subsidy, benefit, etc.;
• in some cases when traveling abroad.

Moreover, if people who work for hire can apply for a certificate confirming their income to their employer, where the issue is resolved quickly and competently, then individual entrepreneurs in this case have a problem - quite often entrepreneurs do not know how to correctly confirm their level of income for all kinds of authorities

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What income will need to be verified?

Depending on the chosen taxation system, slightly different funds are legally recognized as income. If necessary, you need to confirm various forms of income:

• actual - to entrepreneurs working on the general taxation system, as well as the simplified taxation system and the unified agricultural tax (Chapter 23 of the Tax Code of the Russian Federation, clause 1 and clause 2 of Article 248 of the Tax Code of the Russian Federation);
• imputed - individual entrepreneur working on UTII (Article 346.29 of the Tax Code of the Russian Federation);
• possible – for patent entrepreneurs (Article 346.48 of the Tax Code of the Russian Federation).

NOTE! If an individual entrepreneur combines his taxation system with UTII or PSN, that is, combines forms of income, then the imputed or possible income will be included in the total actual amount.

Each type of income has its own characteristics in reflection and documentary evidence.

What is the procedure for assessing personal income tax on the income of an individual entrepreneur when renting out premises ?

Individual entrepreneur on OSNO: confirmation of income

The procedure for confirming income by individual entrepreneurs is clearly defined by law. If hired employees must provide state bodies and other organizations that require information about income with certificates in Form 2 of personal income tax, then individual entrepreneurs applying the general taxation regime are required to file a declaration in Form 3 of personal income tax. If you already have a declaration and it contains a mark of acceptance by a tax specialist, then it is advisable to obtain copies of it - they may also come in handy. In most cases, the individual entrepreneur will no longer need any additional documents or certificates.

Important! Photocopies of the declaration in Form 3 of personal income tax must also have the original marks of the tax authorities. Otherwise, the interested party may refuse to accept them due to invalidity.

For your information. Institutions that require proof of income sometimes have a very different approach in this regard regarding individual entrepreneurs.
In particular, sometimes, in addition to the standard 3 personal income tax declaration, they may ask to provide a declaration for the last reporting tax period, according to the tax regime used by the entrepreneur.

Distinctive feature

1. In the case where an entrepreneur employs hired personnel, he is obliged to put a special stamp to certify official documents.
2. The stamp can only be placed in a special column. Please pay attention to the fact that if you put a stamp in such a way that it begins to cover other data in the certificate, this may become a reason for the document to be rejected for consideration by government agencies.

Do not forget to write down the full information about the individual entrepreneur and sign with a transcript.

Where can I get a certificate of income of an individual entrepreneur? We can say that an individual entrepreneur is his own director. He counts his income, reports on it and pays taxes. To confirm the income of an individual entrepreneur, form 2-NDFL, which reflects information about the income of an employee, is not suitable.

If an entrepreneur, in parallel with his business, also has an official job, then he can safely apply for a certificate form for individual entrepreneur 2 personal income tax from his employer. How can an individual entrepreneur make 2 personal income taxes? Since an individual entrepreneur acts as a tax agent in relation to his hired employees, it is he who, if necessary, will have to issue 2 personal income taxes for individual entrepreneurs. The form of such a certificate will be exactly the same as that issued by an employer that has the status of a legal entity.

The income certificate form is approved by the Federal Tax Service of the Russian Federation and is the only document that actually confirms the official income of an individual. If an entrepreneur has an accountant on staff, then, of course, this specialist will be responsible for preparing all documents related to employee income.

USN: confirmation of individual entrepreneur’s income

As for those individual entrepreneurs who use OSNO, for “simplified” people the 3rd personal income tax declaration serves as proof of income. But in addition to this, they can provide another important document as proof of the amount of income.

In particular, entrepreneurs who use a simplified tax regime in their work with an income minus expenses of 15% must keep a Book of Income and Expenses, which allows them to determine the tax base for calculating taxes. And if so, it means that this document contains all the necessary information about the income of the individual entrepreneur. That is, if necessary, a copy of the Book of Income and Expenses certified by a notary can be provided to any authority as a document confirming income.

Attention! By law, all entries made in the Income and Expense Book, including those related to income, must also have their confirmation, for example, bank statements, contracts, payment receipts, etc. These papers must be kept, since they may also need to be attached to this Book to prove income. In addition, individual entrepreneurs may need them in the event of a tax audit.

How to fill out a certificate

Filling out the document involves entering information about:

• employee personal data;
• employer details;
• the amount of an individual’s earnings by month;
• applicable tax deductions indicating codes;
• signature of the manager and chief accountant (if there is one).

When the certificate contains data on a person’s income and personal income tax, the number 1 is entered in the “Attribute” section. When tax collection is not withheld, 2 is also noted here. In the “Adjustment number” section, you usually need to enter 00.

The header of the document must contain the date of formation, number and year for which the document is issued. Information to be entered into the IFTS and OKTMO code fields should be clarified with the tax authorities or on the Federal Tax Service website.

When an organization acts as a tax agent, its details are entered in the first section: checkpoint, tax identification number, name, contact information. Entrepreneurs write my full name instead of the checkpoint.

In the section about the recipient the following is written:

• FULL NAME.
• Date of Birth.
• Status (1 - for residents of the country, 2 - for non-residents).
• TIN.
• Citizenship (for Russians - 643).
• Place of residence.
• Passport details (enter 21 in the required field).

Important! It is allowed to use a permanent address, but not a temporary one.

The third section is intended to display the rate and payment amount by month and code. All tax rates must comply with the accrual parameters. Amounts are entered in rubles and kopecks, but the rounding rule applies to the tax amount. Values ​​below 50 kopecks are discarded, values ​​above are rounded to the nearest ruble.

The following are indicated:

• Month of payment accrual (01, 02, etc.).
• Payment code (2000 for wages, 2012 for vacation pay, 2300 for sick leave benefits, 2760 for financial assistance).
• Payment amounts.
• Code and amount of deduction (if any).

Most often, 503 is indicated - the code for non-taxable financial assistance, which amounts to 4,000 rubles per year.

The fourth section describes all types of deductions: investment, standard or social type. For each, a code is indicated, the amount of the annual reduction. For these purposes, codes 114 are used for the first child, 115 for the second, 311 for property return. All codes are specified in the corresponding order of the Federal Tax Service. For property and social compensation, notification from the tax authorities will be required.

The fifth section contains information about the total amount of payment, the tax base, as well as taxes - calculated, withheld, and transferred. If payments are provided at different rates, sections 3-5 are filled out separately for each such rate.

The validity period of the document is not limited by law. However, a number of institutions and organizations set their own deadlines. For example, a bank certificate will be valid for 10-30 days.

Sample

In order not to make mistakes when filling out the certificate and not to waste time making adjustments, it is worth using a sample of such a document. It is worth making sure that the sample is up to date, since various changes occur in legislation from time to time.

PDF file

How to confirm the income of an individual entrepreneur on UTII

Unlike other types of taxation, individual entrepreneurs located on UTII, if it is necessary to confirm income, find themselves in a slightly more difficult situation.

The thing is that to calculate taxation, it is not income that is used here, but types of activity. At the same time, the tax amount for each type of activity has a fixed value, based on their level of expected profitability, physical indicator and adjusting federal and regional coefficients. That is, the actual income that an individual entrepreneur receives on UTII actually, in any case, differs from what is assumed when calculating this tax. Moreover, the state does not in any way oblige entrepreneurs working on UTII to monitor and record their income.

What to do in this case?

Option two:

• regardless of the will of legislators, still keep records of income in a simplified form;
• prove profitability by presenting primary documents.

Here the first option requires some explanation. Almost all individual entrepreneurs who are “imputed” still control the level of their income in one way or another. Which, in general, is logical: every individual entrepreneur wants to be sure that his business is profitable and profitable, and also to clearly understand exactly how much income he has. However, the main question here arises not in the fact of accounting itself, but in what form it is carried out. For example, if these are ordinary magazines or notebooks filled out by hand, then of course they will not have any evidentiary value. It is important that income records are kept in documentary form, with official status assigned to internal accounting documents. This is possible if each such document has the appropriate details.

The law clearly defines the information that must be contained in the details confirming income on the “imputation”:

1. Name;
2. date and place of compilation;
3. Full name IP;
4. IP INN;
5. individual entrepreneur registration number;
6. signature and seal (if any) of the individual entrepreneur.

In addition, this document must include:

• the name of the business transaction performed;
• a specific amount of income or expense, if accounting is also carried out for expenses.

All accounting documents must be kept in chronological order, including all information about costs and profits without exception.

Attention! Since, according to UTII, the reporting tax period is one quarter, it is necessary to summarize the internal accounting of expenses and income once every three months. Based on the results of the year, it is necessary to display separate annual results.

Answers to common questions

Question: Can an individual entrepreneur with a patent or unified agricultural tax receive a tax deduction when buying a home?

Answer: No, the use of tax regimes, such as a patent or unified agricultural tax, exempts individual entrepreneurs from paying personal income tax. This means that an individual entrepreneur will not be able to receive a tax deduction when purchasing an apartment. This right arises only if an individual entrepreneur has income subject to personal income tax at a 13% rate as an individual. In addition, the entrepreneur’s wife can also take advantage of the right to deduction. But it should be remembered that in this case she must have income subject to personal income tax.

How to confirm income on PSN

Entrepreneurs working on the patent system, as well as on imputation, may not receive the same income as expected. So which one should be confirmed for various authorities - the real one or the one that was supposed?

Entrepreneurs on PSN have two documents to record and confirm income receipts:

• a patent that states the possible amount of income;
• an income book that reflects actual receipts.

To confirm the real income of an individual entrepreneur on the PSN, the above-mentioned book should be bound, its pages numbered, and preferably certified with the seal of the individual entrepreneur. Next, one copy of the book must be transferred to the tax office, then it will put its stamp on it, which will be a legal confirmation of the income of the entrepreneur on the patent.

Certificate of income of individual entrepreneurs in any form

Sometimes, beginning, inexperienced individual entrepreneurs think that to confirm their income they only need to write a certificate in any form and submit it at the place of request. This is wrong. Individual entrepreneurs cannot provide information about income to government agencies in the form of arbitrary certificates, even sealed and signed. Such papers will not be considered legal documents, and, therefore, will not have the slightest significance.

But! In some, very rare cases, such a certificate is still sufficient, although it must be accompanied by a certificate from the territorial tax office on the registration of individual entrepreneurs, a copy of the declaration for the last tax period with the tax stamp and either the Book of Income and Expenses, or some other or other internal documents confirming the profitability of the individual entrepreneur.

What kind of tax is this?

Personal income tax is a federal level tax, the money goes to the state treasury. The abbreviation means “Personal Income Tax”. The amount is calculated as a percentage of the citizen’s total income for the tax period. The rules for tax formation, filling out standardized reporting forms and compliance with payment obligations are regulated by the Tax Code of the Russian Federation.

Tax rates:

• 9% on income received before 2015;
• 13% is the leading rate for most types of income (salaries, sales of personal property, rent and other remuneration);
• 15% on income from dividends received from Russian companies by individuals living abroad;
• 30% for non-residents;
• 35% on winnings in the form of gifts and prizes, increased income from bank deposits.

The calculation and deduction of personal income tax is performed by the tax agent. This is a legal or natural person obligated by law or contractual terms to withhold and transfer tax to the budget.

Confirmation of income of individual entrepreneurs in the tax office

Not a single law or regulation states that territorial tax authorities are required to issue any supporting documents about the income of individual entrepreneurs. However, the practice already established in some regions shows that if individual entrepreneurs contact the local tax service with a similar request, specialists issue such certificates. To do this you need:

• contact the district tax inspectorate;
• write an application in any form with a request to issue a certificate of income.

Within 30 days, the tax office will make a decision and either provide the required document or deny the request. It is worth noting that if the local tax service has refused to provide a certificate, there is no point in challenging it.

Tax deduction when purchasing an apartment by an entrepreneur

If you need to apply for a tax deduction when purchasing an apartment, then the main document will be a 2-NDFL income certificate. You can buy an apartment either as an individual entrepreneur or as an individual. The most optimal option would be the first one, since the entrepreneur will be able to:

• apply for a deduction from the costs of purchasing an apartment;
• When selling an apartment, deduct the expenses spent on its purchase, regardless of the tax period and in full.

A property deduction in the case of an apartment purchase by an entrepreneur can be issued in the following cases:

1. The apartment was purchased with our own funds. To purchase an apartment, an individual entrepreneur must use his income, including income from business activities. In this case, it will not matter which taxation system the entrepreneur uses.
2. An individual must have income from which personal income tax is withheld (at a rate of 13%). Due to this, the individual is provided with a tax deduction. Income can be presented in the form of revenue from business activities if the individual entrepreneur uses the SOS. If he transfers tax according to the simplified tax system and UTII, then this will require the presence of other income that is subject to personal income tax. For example:

• salary, except for activities as an individual entrepreneur;
• GPA payments;
• income from winnings, renting out property as an ordinary individual.

Important! If an individual entrepreneur does not have income subject to personal income tax at a rate of 13%, then the entrepreneur’s spouse can take advantage of the deduction for the acquired property.

Validity period of the certificate confirming income

Different authorities have different requirements for the validity period of certificates confirming the profitability of individual entrepreneurs. But, as a rule, all documents confirming the income of an entrepreneur are suitable for presentation to various government and other structures during the period following the last tax reporting period. In any case, it is necessary to clarify the maximum limitation period for such documents in the institution where they are required to be presented.

As the above material shows, the main document confirming the income of an individual entrepreneur is the 3rd personal income tax declaration. However, it may additionally require other evidentiary documents, and different ones, depending on the tax system that the individual entrepreneur uses. In any case, entrepreneurs should keep separate records of all income with the collection and storage of all receipts.

Why do you need a 2-NDFL certificate?

Cases in which you cannot do without a 2-NDFL certificate:

• submission to the territorial tax office before April 30 of the year following the reporting period;
• the employee must confirm stable earnings and personal solvency when taking out a loan, credit, or mortgage.

Only the employer who has concluded an employment contract with the citizen can issue a 2-NDFL certificate. That is, the employee’s activities must be officially registered.

The employer is allocated 3 days to prepare the law document in 2021. The request to issue the paper is preliminarily prepared by the employee in the form of an application. If the process is delayed and deadlines are running out, the employee has the right to file a complaint against the entrepreneur with the prosecutor’s office, labor inspectorate or court.

Useful: Minimum wage in the Murmansk region in 2021