§ 13.3.2. Taxpayers and other participants in tax legal relations

Under current rules, corrections to tax documents are not permitted. Therefore, it is important to know exactly what information needs to be entered in a particular field. Filing income tax returns and taxes withheld from them affects many citizens, as a result of which interest in correctly filling out tax reporting is usually at a high level. This article will discuss a particular issue that concerns how the taxpayer’s attribute is determined in 3 personal income tax and for which categories of taxpayers this column is required to be filled out.

Taxpayer status in 2-NDFL for 2021

An updated list of codes has been in effect since 2021. The changes were approved by order of the Federal Tax Service of the Russian Federation No. ММВ-7-11/ Most of the changes affected deductions, but officials also slightly supplemented the list of codes for income.

Basically, the addition will affect the completion of 2-NDFL certificates on income from transactions with securities and other financial instruments. But two new codes have been introduced that employers can use:

• 2002 – awards;
• 2003 – bonuses based on profits, targeted revenues or special sources of financing.

In addition, by order of the Federal Tax Service dated October 24, 2021 No. ММВ-7-11/, new income codes were introduced:

• 2013 — Amount of compensation for unused vacation
• 2014 — The amount of payment in the form of severance pay, average monthly earnings for the period of employment, compensation to the manager, deputy managers and chief accountant of the organization in the part exceeding in general three times the average monthly salary or six times the average monthly salary for workers dismissed from organizations located in regions of the Far North and equivalent areas
• 2301 — Amounts of fines and penalties paid by an organization on the basis of a court decision for failure to voluntarily satisfy consumer requirements in accordance with the Law of the Russian Federation of 02/07/1992 No. 2300-1;
• 2611 — The amount of bad debt written off in accordance with the established procedure from the organization’s balance sheet
• 3021 — The amount of income in the form of interest (coupon) on circulating bonds of Russian organizations denominated in rubles

The same order approved a new deduction code:

• 619 — The amount of positive financial results obtained from transactions recorded on an individual investment account

This table shows the main codes for the types of income that a tax agent may encounter.
Code Explanation of the code

You can download the full list from the link The table is valid in 2021
Who is deducted and for which child First child (1,400 rubles) Second child (1,400 rubles) Third and subsequent (3,000 rubles) Disabled person (12,000 or 6,000 rubles)

Income coding is used in two documents submitted by the employer to the tax service:

• Certificate 2-NDFL about income;
• Form 6-NDFL, which is submitted by the employer for all employees for whom he paid income tax.

When entering income received into certificates, the employer must break it down by type (salary, bonus, vacation pay, etc.). To do this, he uses special ciphers. For example, the salary code in the 2-NDFL certificate for 2021 is 2000.

The codes in the 2-NDFL certificate must be used by everyone who submits this document. This must be done by all employers who paid remuneration to individuals. Such employers include:

• Legal entities or individual entrepreneurs who have employees or have entered into GPC agreements.
• Individual entrepreneurs or individuals who paid remuneration to citizens that were subject to taxation.

Payments for which you need to submit 2-NDFL include:

• Wages and other types of remuneration received by employees with whom an employment contract has been concluded.
• Payment under contract agreements in favor of individuals.
• Payments under agreements to authors, intellectual property rights holders or licenses.

For any individual to whom the listed payments were made, a 2-NDFL certificate must be drawn up using the codes.

Taxpayer sign in 2-NDFL in 2021

During the accrual of legal income. individuals are required to withhold personal income tax at a certain rate. Employees can take advantage of deductions, which reduce the base for calculating personal income tax; accordingly, the tax itself will be calculated taking into account the benefits. When filling out the report, it is necessary to reflect all amounts according to personal income tax deduction codes in the third part of personal income tax certificate 2.

If several deductions were applied to one income, indicate them sequentially on different lines. Property, social and standard deductions are reflected separately, in the fourth part of the declaration.

Only small companies with no more than 10 employees can submit income certificates in paper form; all others submit 2-NDFL electronically.

In the certificates, employers show what accruals were made in favor of each employee, what tax was withheld, and what deductions were provided for the reporting period.

In the 2-NDFL form there are fields for specifying a characteristic that can take one of four values ​​- from 1 to 3.

Sign 3 or 4 is indicated in the case of reorganization, the reorganized company enters the required option depending on the basis for filing - to reflect data on income with withheld tax, put 3, to reflect data on income from which personal income tax is not withheld, put 4.

If there was no reorganization in the reporting year, then either characteristic 1 or 2 is selected:

• 1 - corresponds to the standard case of filing 2-NDFL at the end of the year in order to reflect income, income tax and deductions for each employee, in accordance with clause 2 of Article 230 of the Tax Code of the Russian Federation;
• 2 - corresponds to the case of reflecting data on accruals from which, for some reason, tax was not withheld during the reporting year (the grounds for non-withholding may be clause 5 of Article 226 of the Tax Code of the Russian Federation or clause 14 of Article 226.1

Form 2-NDFL is presented in several parts:

• the title part to reflect the details of the certificate and information about the tax agent;
• section 1 to reflect information about the employee;
• section 2 for income and income tax;
• section 3 for deductions;
• information about the person confirming the accuracy of the completed data.

At the top of the form there should be the TIN and KPP of the tax agent organization (if it is an individual entrepreneur, then without KPP).

• serial reference number;
• year for which submitted (2019);
• sign - 1 or 3 for reorganized companies;
• adjustment number - zero if 2-NDFL is submitted for the first time;
• tax number;
• name of the organization or individual entrepreneur acting as a tax agent;
• OKTMO;
• telephone;
• reorganized companies also indicate the form of reorganization and the TIN and KPP of the former organization.

In the section about the employee, fill in information about him:

• FULL NAME;
• status (for citizens of the Russian Federation this is 1);
• birth information;
• citizenship (643 for the Russian Federation);
• details of a passport or other identification document.

In the section on income and tax, you need to reflect data for the entire year in a generalized form for a specific employee:

• annual income accrued in favor of the employee;
• the basis for calculating the tax is the difference between income and the total amount of deductions provided;
• tax calculated from the base (13% * size of the tax base);
• tax deducted from an employee's salary;
• tax transferred to the budget;
• overpayment of personal income tax, if any;
• tax not withheld for various reasons.

The amount of deductions for calculating the tax base is calculated in the next section, where you need to show the deduction code and the corresponding amount for the year. For example, for standard benefits for children, code 126 is provided.

If in 2021 an employee applied to the Federal Tax Service to receive a tax notice to receive a property or social deduction through an employer, then you must indicate the details of the notice and the amount of the deduction provided for it.

The new form includes two sheets, including the Appendix. Let us remember that previously it consisted of one sheet. By the way, the old form has not disappeared at all - now it is used for issuance to employees of the organization. But you will have to submit 2-NDFL on a new form . This is what we will consider next.

We also made changes to the procedure for submitting forms during reorganization . The “original” company must submit 2-NDFL before reorganization.

If she does not do this, then the responsibility for submitting the form falls on her legal successors. It happens that there are several of them - in this case they must choose one legal successor responsible for reporting.

A provision regarding this must be included in the transfer deed or separation balance sheet. A similar procedure also applies to Form 6-NDFL and Appendix 2 to the income tax return.

Before you talk about the new form, remind the basics. 2-NDFL is drawn up in relation to each individual who works in an organization or individual entrepreneur, and also to whom income was paid in the reporting period in accordance with civil law contracts .

At the top of each sheet of the certificate, the tax agent’s INN and KPP are affixed, and the serial number of the page is also indicated.

At the beginning of the first sheet general information . Here is the information:

• serial number of the certificate;
• for what year is it compiled;
• sign - a digital code indicating the basis for reporting information on income: 1 - personal income tax is withheld from income;
• 2 - personal income tax could not be withheld;
• 3 - the certificate was submitted by the legal successor, personal income tax was withheld;
• 4 - the certificate was submitted by the legal successor, but personal income tax was not withheld.

The second section indicates the final data on income and personal income tax for the reporting period:

• the total amount of income of an individual;
• the tax base;
• tax rate (usually 13%);

Note! Form 2-NDFL is filled out separately for each rate at which the taxpayer’s income was subject to personal income tax during the year.

If the tax was not withheld (signs 2 and 4), the filling details will be as follows:

1. The line “Calculated tax amount” reflects the amount of accrued personal income tax;
2. In the line “Amount of tax not withheld by the tax agent” - the amount of tax that was not withheld;
3. In the lines “Amount of tax withheld”, “Amount of tax transferred” and “Amount of tax excessively withheld by the tax agent” there are dashes.

How to fill out the section when withholding personal income tax is shown in the example at the end of the article.

Note! There should be no empty cells in the form - they all must be filled in. If there is no indicator or it is shorter than the allotted field, dashes are placed in the empty cells. As for the absence of a total indicator, zero is indicated (example - kopecks).

The certificate can be signed by the taxpayer himself (company director, entrepreneur) or his legal successor, as well as by an authorized individual or representative of an authorized legal entity. Depending on who signs, you must indicate the code :

• 1 - the document was signed by the tax agent or legal successor himself;
• 2 - this was done by the legal representative.

In the next three lines you need to indicate the last name, first name, and patronymic of the person who signs the certificate . If the director signs the certificate and submits it to the Federal Tax Service by an accountant, then there is no need to indicate the accountant’s full name in this section.

If the 2-NDFL is signed by a proxy, the name and details of the power of attorney must be indicated in the bottom line of the first sheet.

We indicate information about the employee who received taxable income in the reporting year 2021. Enter your last name, first name and patronymic (if available). We indicate the employee's tax identification number. 2-NDFL status is determined by the following conditions:

• 1 - tax withheld and paid to the budget;
• 2 - tax is not withheld from the employee;
• 3 - if the tax is withheld, but the successor organization reports;
• 4 - the report is submitted by the legal successor, the tax is not withheld.

Now enter the date of birth in the format DD.MM.YYYY and citizenship code. For Russians - 643.

Then we register information about identity documents. For a passport, enter code 21, enter the series and document number.

The second page of the 2-NDFL report is a monthly breakdown of the data from sections No. 2 and No. 3.

In the header of the document, again indicate the TIN and KPP of the reporting institution. Page number is 002.

Then re-enter information about the certificate number, reporting period and tax rate.

Then start filling out the fields. First, indicate the month: January - 01, February - 02, March - 03 and so on. Then enter the income code and the amount received in the corresponding month. Below, enter the deduction code, if one was provided, and indicate the amount - in what amount.

Enter information separately for each month in which income payments were made.

Everything you need to know about 3‑NDFL

• disabled people;
• combatants, WWII veterans, military personnel;
• Chernobyl victims and other persons affected by radiation accidents or as a result of testing nuclear installations, nuclear weapons and space technology, as well as during exercises and other work at such facilities;
• other categories of persons listed in paragraphs. 1, 2 p. 1 art. 218 Tax Code of the Russian Federation.

A deduction for repayment of interest on a loan spent on the purchase or construction of housing and land, or received for the purpose of refinancing a loan, is provided in the amount of interest expenses actually incurred, but cannot exceed 3 million rubles. and is limited to one dwelling. This restriction applies to loans received since 2014.

You may like => Insurance In Prison

Income codes in personal income tax certificate 2 in 2021

The rules for filling out the certificate have changed insignificantly. Information about the tax agent is not filled in - it is indicated on the title page of the single calculation of 6-NDFL.

Here's how to fill out the new Form 2-NDFL for the 2021 annual report:

1. In the 1st section we indicate information about the recipient of the income - his full name, tax identification number, date of birth, taxpayer status, passport details and citizenship.
2. In section 2 we post the amounts of income, accrued and withheld income tax for the reporting period.
3. In the 3rd section we note deductions: standard, social, property. We indicate the deduction code and amount.
4. In the 4th section we reflect the amount of profitability on which income tax is not withheld, and the amount of tax not withheld.
5. We confirm the completeness and accuracy of the information with the signature of the responsible person.
6. We include information about profitability for each month in the appendix to the certificate.
7. We once again confirm the accuracy of the reporting information with the signature of the manager.

If there is an error in the certificate for 2021, an updated 6-NDFL is submitted, that is, the entire calculation, and not one erroneous document. If corrections are made only to the 6-NDFL calculation form, it is not necessary to submit employee certificates as part of the adjustment.

Sign “2” is the code of the taxpayer on whose income income tax was not paid. Reasons for not listing may be:

• time frame (the date of receipt of remuneration is at the end of the year);
• payment in kind (cannot be withheld);
• material benefit.

The Federal Tax Service indicated that the employer is obliged to notify the amount of the untransferred tax payment, regardless of whether he made payment to the individual in the reporting year or not (letter dated March 30, 2021 No. BS-4-11/5443).

According to the laws of the Russian Federation, every citizen is required to pay tax on income received. This is done in different ways: for individual entrepreneurs he pays himself, for the employee: the employer, for public sector employees: the state. This tax must be paid by both individual entrepreneurs and legal entities, no matter what form of ownership they have. Both the former and the latter are required to submit reports to the Federal Tax Service in form 2-NDFL, indicating the amount of taxes and various remunerations paid. In this form there is a “Sign” item, in which you need to put the number “one” or “two”. Let's consider what exactly needs to be added and what exactly are the differences between these features.

When filing a declaration, an individual entrepreneur or LLC must include information on the following:

1. A unit is entered if the document includes wages paid to employees and, accordingly, taxes withheld from them.
2. A two is given if the document includes the amount of income received by an individual on which fees were not levied.

The “attribute” field is located immediately after the header “Certificate of income of an individual” and the dates. Only the number is entered into it; nothing more can be written in it.

Important:

If the declaration is filled out at the request of an employee, then there is no need to enter information in the field. This is done only when submitting to the tax authorities.

When conducting business, situations sometimes arise when an employer is physically unable to withhold tax from its employee. For example:

1. The worker received income in kind (not intended for sale). This could be food, clothing, hygiene products, mining, etc. In this case, tax must be withheld from the worker when the money is first transferred, but if payments were constantly made in kind, then transfers to the budget are not made.
2. Payments under the agreement were made at the end of the tax period, so the agent simply did not have time to transfer the funds before the end of the reporting year. A fairly common practice associated with delaying payments.
3. The employee receives a financial benefit.

There are other options when an employer cannot withhold tax from an employee. In these cases, sign 2 is indicated in the 2-NDFL certificate. What is it and how is it classified by the tax authority? This code confirms that income tax was not physically paid on the income.

Appendix 7 of the tax return 3-NDFL - sample filling

3. Section 2 is filled in, which displays the calculation of the resulting overpayment. As a rule, this occurs due to the fact that during the year tax agents withheld personal income tax from the payments of the person applying for deduction and sent it to the budget. Information about such total payments and deductions is disclosed in Appendix 1 of the form.

8. Subsection 1.9 contains the amount of interest paid on credits (loans) spent on the purchase (construction) of residential real estate. For interest, a limit has also been established in which you can take advantage of the personal income tax deduction - this is 3,000,000 rubles.

18 Apr 2021 polrostov 96

Share this post

Related Posts
• Products With Expiry Dates for the Poor
• Insurance Cases Consent
• Tax Filing Deadline After Selling a Car 2021
• Court decision Article 228 Part 5

2-NDFL: overview of changes for 2021

If with code 1 everything is more or less clear (all officially made payments are included in it), then with code 2 many accountants and employers have questions. Let's consider a few important nuances:

1. If the payments made were taxed partially and not in full, then the declaration must include information about the non-taxable amount. For example, an employee received financial assistance in the amount of 500 rubles).
2. Only those remunerations from which tax was not withheld are entered into the document. Moreover, rewards are indicated according to the time at which they were paid. For example, monthly payment in January, etc.
3. The document contains the amounts of payments from which the company did not withhold personal income tax.

Attention:

The points listed above relate exclusively to feature 2. If for certain payments tax was accrued and transferred to the budget, but for certain payments it did not happen, then the employer fills out two forms with feature 1 and 2, respectively. At the same time, gifts and financial assistance in the amount of up to 4 thousand rubles are not taxed.

The employer is required to submit information about all remunerations (except those less than 4 thousand) to the tax authority every year. The deadlines for submission are as follows:

1. Before March 1, you must submit documents for the second criterion.
2. Before April 1, you must submit documents on the first basis.

That is, you must report for the past year before the specified date for each employee. If situations arise where it is not possible to accrue personal income tax, then two certificates are submitted to the tax office. In this case, the first indicator includes data on all income received, even if no payments were made to the budget for them. You can submit a declaration either in the traditional form, by filling out the form manually, or electronically. Only small businesses and individual entrepreneurs with fewer than 25 employees can submit paper certificates. Large companies rent them out exclusively in digital form.

Attention:

If you forget to file 2-NDFL or delay the deadline, the tax office will impose sanctions against you in the amount of 200 rubles for each employee. In addition, delays may justify additional inspection.

Now you know what sign 2 means in the 2-NDFL certificate and what is included in it. Therefore, let’s look at whether it is possible to make mistakes or confuse one with two? The tax office gives a clear answer - this is unacceptable; if an error is discovered, you will be fined 500 rubles for each declaration submitted. In this case, the filler has the opportunity to correct the error without imposing sanctions. Let's look at how this process occurs. There are three help options:

1. Primary, that is, the one that the employer filled out and sent to the tax authority. In the primary form, two zeros are entered in the “adjustment number” section.
2. Correctable, that is, one that required amendments. Accordingly, an adjustment code is entered into the specified section (consecutive numbers, for example, 04 or 05, if several edits are made).
3. Finishing or canceling. Code 99 is entered in the required field, it cancels all previous documents and confirms that this is the final version.

That is, in essence, the employer or accountant has the opportunity to correct the mistakes made, and this service really works. Correction can take place in two ways: either the error was noticed after registration, or it was pointed out by a tax officer. If everything is changed quickly, without delaying the deadline, then penalties will not be applied.

Item 1 in certificate 2-NDFL is indicated if during the reporting year the employer paid the employee the required salary in the standard manner. At the same time, tax on this earnings can be withheld by the employer either in full or in part. Such a certificate must contain the calculation of personal income tax based on the citizen’s income, as well as notes on its deduction to the budget.

Results

1. In the 2021 declaration, the taxpayer's identification for the tax office is entered in Appendix 7 when applying for a deduction for the purchase/construction of real estate (page 020).
2. Compared to the old form 3-NFDL, the number of codes has been doubled due to additional values ​​for pensioners.
3. The old form 3-NDFL continues to be valid for reporting for 2017 and earlier periods.

If you find an error, please select a piece of text and press Ctrl+Enter.

I tried very hard when writing this article, please appreciate my efforts, it is very important to me, thank you!

(22 ratings, average: 4.73)