In a taxpayer’s personal account, a citizen can order not only 3- and 4-NDFL certificates, but also a document on income. This article provides information on how to obtain a 2-NDFL certificate through the taxpayer’s personal account for 2021.
Sometimes a Russian citizen may need a certificate in form 2-NDFL (KND 1151078) - a tax document on the income of the payer of the fees. Information is generated in the accounting department of the enterprise where the employee works. If necessary, the documentation can be provided by the employer or accountant.
The document is intended only:
- for working citizens (2-personal income tax is taken at work);
- persons who are registered with the employment center (a certificate is requested from the center’s employees);
- for university students (the form can be completed at the institute’s dean’s office).
Previously, an individual had to visit the accounting office to obtain 2-NDFL. But now the Federal Tax Service of Russia allows individuals to order KND 1151078 on its portal; the government service is provided free of charge.
How to obtain a 2-NDFL certificate through the taxpayer’s personal account
In a personal account, an individual can view the documentation, also in .pdf format. KND 1151078 is located in the History of Income Forms tab, which reflects materials on profits for recent years when the person studied, worked or was registered with the Employment Center.
To use the form in electronic form, the service administration offers to download online forms with digital signature, and if the form needs to be printed, then it is allowed to use KND 1151078 without a signature. After downloading the documentation to a personal computer, the certificate is printed and signed by hand.
Before receiving a 2-NDFL certificate through the taxpayer’s personal account, you need to log in to your personal account as a fee payer. Instructions for receiving 2-NDFL on the personal page of the fee payer:
- Open the main login page and log in using one of the following methods:
- using the login-password scheme;
- using an electronic key;
- using your login details to the State Services server.
- Enter the My Taxes tab, where the fees that an individual pays will be displayed. Below are insurance deductions and a button labeled Income Information that you need to click on.
- It is now possible to see documentation of profits for all years. When 2-NDFL for 2018 is displayed in the taxpayer’s personal account, an entry about this will appear in the current section. Typically, the Federal Tax Service uploads forms for the previous year in June of the period following the previous one. That is, for 2021, the form will appear in the section during June 2021.
- If KND 1151078 has not yet been uploaded to the server, then when you click on the profit information button, a window will appear without the required form.
- In this situation, you will have to contact the accounting department of the company where the citizen works. Or to the employer, if the company is small and does not have an accountant on staff.
- After this procedure, in the window that appears, you can save the document on your PC. To do this, you need to click on the link of the form Certificate 2-NDFL or Certificate 2-NDFL with signature.
- The certificate must be saved in a convenient place on your personal computer.
Further, the citizen has the right to use it for its intended purpose.
Pros and cons of filing an application through State Services online
A certificate may be required in many cases.
A certificate of income may be required to apply for subsidies, obtain a visa to travel to another country, take out a loan or other loan, find out the amount of alimony payments and many other issues.
Initially, only the employer could find and provide the employee with the necessary information within three days. Now there is an option where you can order an income certificate remotely, without contacting your boss or chief accountant.
Previously, the statement was prepared by an accountant at the enterprise
This is especially true for people who have already quit or employees of liquidated enterprises, or those who have moved to live in another city. The State Services service operates around the clock and is free. This became possible after a program was introduced to systematize information about taxpayers.
In the accounting department of the enterprise, after three days the document will be certified with the seal and signature of the chief accountant or manager. The ordered certificate on the public services portal is certified using an electronic digital signature. This certificate will have the same legal force as the one issued by management.
Today, a certificate can be ordered through the online service portal
The public services portal is not provided for ordering a 2-NDFL certificate similar to the one issued by the employer. Government services cannot replace a tax agent. Therefore, such information is obtained remotely on the website of the Federal Tax Service in your personal account.
How can you use a document electronically?
The electronic format of KND 1151078 expands the possibilities of using the form: the certificate can be sent by Russian post, having previously printed the document, or it can be sent by e-mail. In .xml format, the form can be attached to a set of papers to submit a 3-NDFL declaration through the taxpayer’s personal account or other similar procedures. An individual also has the right to print an electronic certificate downloaded in .pdf format in order to sign and take it to the authority that requested the document.
Situations in which 2-NDFL may be useful;
- execution of loan agreements;
- collection of papers for the formation and sending of 3-NDFL in the personal account of the fee payer;
- when preparing documentation for a trip to another country: to confirm income;
- registration of pensions and benefits;
- for the court in various legal proceedings, for example, registration of alimony, etc.
KND 1151078 can be obtained immediately on the tax service website: there is no need to wait for registration, since the document has already been generated.
Confirmation of income through State Services
You can get a certificate confirming the amount of earnings for lending or filing a 3-NDFL declaration from the Tax Service database. This is done through the State Services resource. Certificate 2-NDFL is downloaded to your computer as a pdf file. It has a built-in electronic signature that replaces the seal of the employing organization.
Like the paper 2-NDFL certificate, its electronic version is suitable for confirming income information for a loan and contains the following information about earnings:
- employee's annual income with monthly breakdown;
- the amount of tax transferred;
- basic salary taxed at 13%;
- vacation pay;
- premium;
- financial assistance;
- benefits for temporary disability certificate;
- other forms of material payment.
How long is a 2-NDFL certificate valid?
The validity period of the 2-NDFL certificate depends on the type of department where the paper is required, as well as on the reason for which the data was requested. For example:
- for banking enterprises when applying for a standard loan or installment plan - up to one calendar month;
- when applying for a mortgage loan - from 10 days to a month;
- preparation of declarations, registration of 3-personal income tax - from one to two calendar months;
- to government agencies (registration of benefits or pensions) - up to two weeks.
But it is worth noting that only certificates for the previous year are reflected on an individual’s personal page, since the tax agent reports to the tax authorities for the past period. And some authorities request a form for the last month, quarter or six months. In this case, 2-NDFL can only be obtained in the accountant’s office and certified by the signature of the manager.
Also, when applying for mortgage loans or performing other serious transactions, the original or its scanned copy in electronic format is required. Then you can request a certificate from management or provide a paper with an electronic signature. Sometimes digital signatures are not enough for departments. Therefore, it is worth clarifying in what form the document is needed, whether the one downloaded from your personal account is suitable, etc.
When contacting any authorities, it is recommended to clarify the expiration dates for a particular situation. But if a citizen is overdue for 2-personal income tax, then it is possible both a second and a third time. There are no restrictions on the number of downloads in your personal account on the tax authorities’ website.
What difficulties may arise when receiving through the site, can they refuse
In some cases, you will need to contact the tax service.
The main difficulty is that you can order a certificate of income for the year only after June 1 of the year following the reporting year. This restriction works because employers submit such information no later than April 1. Therefore, if information is needed for the last months, 3 or 6 months, then contacting management or the accounting department is inevitable.
Another difficult point is the electronic form of the document. Not everyone is comfortable with this format, since it is quite difficult to convert it into a standard format for printing. For example, when submitting documents to a bank for loan approval, you cannot provide some documents in printed form and some electronically. You will need scanned originals of your passport, work book and 2NDFL certificate.
The required documents are: passport, work book, certificate
Thus, the online service is a convenient structure, however, for banks, courts and visa applications, it is better to contact the manager directly.
What does the certificate mean?
First of all, this is a document issued to an individual containing information about his income and withheld budget contributions (taxes), therefore, its demand in the tax authorities is clear. In addition, the need for this paper will arise when:
- receiving tax deductions;
- filling out the tax return form (3-NDFL);
- registration of borrowed funds in a bank;
- registration of guardianship over incapacitated persons or minors;
- registration of social benefits, benefits, etc.
To use this electronic service, you will need to log into your personal State Services account.
At the same time, before ordering a personal income tax certificate 2 through State Services, please note that a visit to a tax agent for the same purpose will take longer, because the law specifies a three-day period from the date of filing the application.
In this case, the applicant is not required to state the purpose of receiving the paper. Neither the site nor the employer (tax agent) has the right to refuse a citizen’s legal request.
For violations, the tax agent may be held accountable in accordance with current state regulations (Administrative Code of the Russian Federation, Article 5.27).
An alternative method for viewing information about income in the Pension Fund and Social Insurance Fund
Deductions are made from wages to the Pension Fund and the Social Insurance Fund. According to the document flow rules, information on deductions is stored electronically in the Pension Fund database. Access to it is for informational purposes only. To access the databases, it is enough to perform the following manipulations:
- Log in to the State Services portal.
- Go to the “services” tab and click on the “Pension” section.
- Click on the link “Notice on the status of the personal account in the Pension Fund of Russia”
- Next, you will be presented with information about your income from which deductions were made to form your pension. In addition, you will see information about your length of service and the amount of your accrued pension.
However, it is worth considering the difference between this document and the 2-NDFL certificate. The information in it does not have the force of official paper, and it is not suitable for confirming official income, although it can be printed and forwarded to third parties. But if you only need to see the size of your accruals, then this method will be useful to you.
Step-by-step instructions for obtaining a document
The procedure for obtaining an income certificate is surprisingly simple, and even a user with minimal computer skills can cope with this task. The answer to the question of how to order 2 personal income taxes through State Services lies in literally three steps:
- Log in to your personal account nalog.ru
Click on the “Give” area
Activate the “Income Information” option
The resource will offer two options: trial and official. Choose what you need, and your active actions are over.
Receive online
One more question: how can I get a 2nd personal income tax certificate through State Services? Generating a certificate will only take a few minutes. As a result, the applicant receives the necessary information, prepared according to the established form and with the details provided in such documents: stamp and electronic confirmation. Its digital version will be sent to the applicant’s email address registered in the user’s account.
Fight against illegal entrepreneurship
It is no secret that many individuals earn extra money privately. Some rent out apartments, some give English lessons, some bake and sell cupcakes. This is legal if you open an individual entrepreneur or declare your income. But many “businessmen” forget about such a little thing or think that the tax office is only interested in large trade turnovers. But the Criminal Code of the Russian Federation does not specify a minimum amount of income - it is enough to carry out the same type of transactions twice to become an illegal entrepreneur.
When considering controversial situations, inspectors take into account several factors:
- presence of customers who paid for goods or services;
- carrying out promotions and exhibiting samples;
- regular wholesale purchases of raw materials or goods;
- concluding lease agreements in commercial buildings;
- large turnover on bank accounts;
- keeping records of transactions.
But most often, attention to the violator is drawn to dissatisfied customers, concerned neighbors or competitors. If the audit confirms that you are running an illegal business, you face additional taxes and a serious fine. Criminal liability is provided for illegal income over 1.5 million rubles.
Who can submit 2-NDFL on paper in 2021
The right to file 2-NDFL (as well as 6-NDFL) on paper is enshrined in clause 2 of Art. 230 of the Tax Code of the Russian Federation and from 2021 is provided to tax agents, the number of individuals who received income from them is up to 10 people. Until 2020, this limit is 25 recipients.
The code says exactly that: “up to 10 people.” And it is not entirely clear what to do if the number is exactly 10. The Federal Tax Service has undertaken to eliminate this ambiguity. In a letter dated December 9, 2019 No. BS-4-11/ [email protected] , the department explained that paper information for 2021 can be submitted for 10 people or less. That is, the tax authorities interpreted the controversial wording as up to 10 people inclusive.
Since 2021, not only the headcount threshold for paper 2-personal income tax has changed, but also the deadline for submitting personal income tax reporting. There is now a month less time to prepare information, so don’t be late.
On-site inspection
The Tax Code of the Russian Federation does not prohibit inspection of “physicists”. There is just a small twist: according to the Constitution, the home is inviolable, so you can refuse a home inspection. In this case, the inspectors will work at the location of the Federal Tax Service, but you will have to take them all the requested documents.
If you operated as an individual entrepreneur and did not pay all taxes, then closing an individual entrepreneur will not save you from sanctions. The Federal Tax Service will check the former businessman and impose fines on the individual.
