Deduction code 311 and 312: what does this mean in the 2-NDFL certificate, how to get it

Deduction from the tax agent in the reporting year code 311: what to write in 3-NDFL

Documents for obtaining a property deduction are filled out on the basis of a 2-NDFL certificate. It is issued by the employer.

Deduction code 311 takes into account amounts for the construction of a house or the purchase of ready-made real estate located in the Russian Federation, or a share in it. The amount of property deduction is determined by the Federal Tax Service of the Russian Federation. It depends on the amount of direct expenses on the property and the amount of tax that was paid when purchasing the property.

The declaration in Appendix 7 indicates the remaining amount of the property deduction if the taxpayer has already received some deduction amounts in previous reporting periods. If they have not previously received a deduction, indicate its amount in accordance with the notification of the Federal Tax Service. When filling out a declaration in a special program, the amount is reflected in the “Deductions”, “Property” sections.

What does code 311 mean in the 3-NDFL certificate?

Income tax refunds using code 311 can be made by individuals in two ways:

• Through the employer - monthly;
• Through the Federal Tax Service - once a year.

Let's look at these options in more detail.

What is a tax deduction code?

Each tax deduction has its own encoding - a digital code. They are needed to classify the benefits granted to the employee in certificates in form 2-NDFL. For property deductions, code 311 is used.

Such encoding is important not only for the employee, but also for the organization. Income certificates generated by an enterprise are reporting forms that are checked by tax authorities. They reflect information:

1. About salaries, bonuses accrued to employees and tax obligations withheld from them.
2. About tax deductions and amounts of tax that cannot be withheld.

Tax refund through accounting

An officially employed taxpayer has the right to return personal income tax monthly through a tax agent. To do this, you need to write an application to the Federal Tax Service confirming the property deduction. This document is issued for a period of one year.

It’s not cheap to build or buy your own home now. Therefore, it is difficult to select the entire amount to be returned for the reporting year. After the expiration of the one-year period, a new confirmation must be obtained. This means that individuals must annually submit a 3-NDFL declaration, where they enter the code - 311 and record the amounts from which an income tax refund has already been received.

Attention! It doesn’t matter how the individual reimburses his expenses - through the Federal Tax Service or the employer, you need to write an application for deduction and declare income in both cases.

Applied tax refunds are reflected in the organization’s reporting documentation - certificate 2-NDFL. Here they are coded 311. The code is intended to reflect the amounts spent on the construction or purchase of their own housing. In accordance with them, personal income tax is redistributed.

The code is entered in reference documents when receiving a monthly property deduction based on confirmation received from the Federal Tax Service. This means that cash in the amount of 13% of earnings will be returned to the taxpayer every month throughout the year. To receive confirmation for the next year, submit a tax return completed in accordance with the issued 2-NDFL certificate.

As mentioned above, code 311 is used by enterprise accounting departments to encrypt tax deductions received by an employee in the reporting year. It is placed in the fourth section of the document. And next to it is indicated the remaining amount from which a tax refund can be made.

Below is the information about the paper issued by the tax office confirming the right to deduct property. The serial number, date of receipt of the document and individual Federal Tax Service code are indicated here.

Important! The tax refund will be provided only from the date indicated in the confirmation certificate.

It is worth noting that to receive funds using code 311, your annual earnings should not exceed 280 thousand rubles. Above this amount, no income tax refund is possible.

Deduction from the tax agent in the reporting year code 311 in 3 personal income tax what to write

Money spent on the purchase of a house is indicated in income certificates (2-NDFL) by the conditional code 311. It takes into account the finances that were spent on the construction of a new or the purchase of an already built house, as well as a plot or a share in them . This is what code 311 means in the 2-NDFL certificate.

Current legislation imposes quite serious obligations regarding the payment of personal income tax. persons (personal income tax). Such deductions to the budget are required to be made from almost any income. The employer must submit a certificate in Form 2-NDFL to the tax office. This certificate is necessary to control deductions.

Deduction from the tax agent in the reporting year code 311 in 3 personal income tax what to write

For the purposes of filling out 3-NDFL, a tax deduction is usually understood as a decrease in the income received by an individual or individual entrepreneur, on which income tax is paid. The same term denotes the return of previously paid personal income tax in situations provided for by the Tax Code of the Russian Federation (in connection with the purchase of property, expenses for training, treatment, etc.).

This article will provide step-by-step instructions for filling out the 3-NDFL declaration in 2021. Taxpayers will be able to find out what sheets the declaration submitted for verification should consist of, how the document is filled out, as well as some important details that must be taken into account in order to receive an income tax refund for an apartment.

Deduction from the tax agent in the reporting year code 311 in 3 personal income tax what to write

Below you must enter the details of the confirmation document issued by the Federal Tax Service to the employee and presented by him to his employer. The details include the document number, the date of its issue, as well as the code of the Federal Tax Service that issued it.

The legislation provides for the following code, which must be used when reflecting property deductions when issuing personal income tax certificate 2: 311 - when reflecting the amounts used for the acquisition or construction of real estate as a property deduction.

Deduction from the tax agent in the reporting year code 311 in 3 personal income tax what to write

Below you must enter the details of the confirmation document issued by the Federal Tax Service to the employee and presented by him to his employer. The details include the document number, the date of its issue, as well as the code of the Federal Tax Service that issued it.

The legislation provides for the following code, which must be used when reflecting property deductions when issuing personal income tax certificate 2: 311 - when reflecting the amounts used for the acquisition or construction of real estate as a property deduction.

Deductions for personal income tax

All working citizens are required to pay income tax. Unfortunately, there are no exceptions. The amount of the fiscal liability for personal income tax is calculated from the amount of accrued income in favor of a specific employee and is equal to 13%. That is, all payments (salaries, benefits, bonuses, most compensation payments, additional payments and reimbursements) are subject to personal income tax.

However, the tax amount can be reduced by applying special tax deductions (TD) to the calculation. For Russian citizens, officials have provided five types of income tax exemptions. These include:

• standard;
• professional;
• property;
• social;
• investment.

Let us recall that the NV for personal income tax is a specific amount that reduces the total amount of income of the taxpayer during taxation if there are legal grounds for its application. Its maximum size is fixed at the legislative level. In other words, if a citizen has the right to income tax under personal income tax, then a certain part of his income (salaries and other payments) will be exempt from taxation.

You can obtain a tax return not only from the Federal Tax Service, but also directly from the employer, that is, from the tax agent. To do this you will need to write an application.

To obtain some types of NV, you will still have to contact the Federal Tax Service. The procedure is necessary to officially notify the employer of the right to receive benefits. For example, when registering a property tax registration, you will first have to go to the Federal Tax Service, submit documents and receive a corresponding notification. And only then submit the document along with a written statement to your employer.

We talked about how to correctly issue a tax return from an employer in a separate article, “How can a citizen receive a personal income tax deduction.”

Deduction from the Tax Agent in the Reporting Year Code 311 B 3 Personal Income Tax What to Write

• Document type. What type of tax returns does the document being filled out belong to? In order to apply for a deduction, you must indicate personal income tax-3.
• Number of the tax office located at the tax agent’s place of residence or in the nearest locality.

In addition to the fact that you can choose any of the methods described above for obtaining this preference, you can combine them. Let's figure out what code 311 in the personal income tax certificate 3 means. Since 3rd personal income tax is filled out based on the data specified in 2nd personal income tax, all information is transferred.

What to include in “Information about the declarant”

You have entered the initial conditions, finally let's move on to the sections. Let's start with where you indicate information about yourself - “Information about the declarant”.

Select the “document drawer” icon at the top. Enter your passport details. Print any text (including last name, first name and patronymic) in the usual form. Let's say our last name is Kondratyev. The program itself converts all letters to capital letters.

Now the TIN is a taxpayer identification number, which consists of 12 digits. It can be taken from the tax registration certificate (if you received one). Or check on the website www.nalog.ru (“Electronic”). However, the “TIN” field can be left empty. The declaration will still be accepted.

The remaining four fields, in theory, are only for situations where the TIN is not specified. But the program is designed in such a way that you cannot ignore the “Date of Birth” and “Citizenship Data” fields. The main advice: enter all the data exactly as they are written in your identification document (say, a passport of a citizen of the Russian Federation). An example of an entry for the “Issued by” field: Voikovsky Department of Internal Affairs, Moscow, division code 772046.

Now click on “house” - you need to enter the address. Your address is probably at your place of residence. Address at the place of residence - in fact, only for foreign citizens who do not have permanent registration in Russia.

Enter the address strictly according to the identification document. If the address doesn't have, say, a neighborhood, pass it by. No dashes are needed in empty fields. If you live in Moscow and St. Petersburg, do not fill out the “District” and “City” fields. OKATO codes (11 digits) are available on the Internet at: www.ifns.su/okato.html. The phone number is needed with codes, without spaces or dashes.

What amounts to indicate in the section “Income received in the Russian Federation”

In the top panel of the “Income received in the Russian Federation” section there are three buttons - these are the personal income tax rates for resident income from sources in Russia. 13 percent is the most common rate, 9 percent for dividends, 35 percent for rare income (for example, for financial benefits from interest on loans). The 2-NDFL certificate will also help you navigate the rates.

If you didn’t have any income other than your regular salary, click where 13 percent is. And put the 2-NDFL certificate in front of you - you will now enter the amount of income received.

Example: Filling out the section “Income received in the Russian Federation”

A. S. Kondratyev in 2012 had only income taxed with personal income tax at a rate of 13 percent. He clicked on “13” and the green “+” in the “Payout Sources” menu. And he entered information about the company where he works - ZAO Alfa. I simply copied them from section 1 of the income certificate (in Form 2-NDFL), which I took from the accounting department. He also had income from the sale of a car (which he had owned for less than three years). Click on “+” again and enter your full name. buyer - Ivanov Petr Sergeevich. TIN, KPP and OKATO are required only for organizations. Income must be entered by each source and month.

Kondratiev highlighted “CJSC Alpha” at the top and clicked “+” in the bottom menu. And I entered the data from section 3 of the income certificate: income code, amount of income, month of income. For some income, you must also indicate the amount and deduction code here. For January, Kondratyev received a salary (code 2000) - 20,000 rubles. and remuneration under the contract (code 2010) - 4000 rubles; for February salary - 10,000 rubles. and vacation pay (code 2012) - 10,000 rubles; for March-December salary - 20,000 rubles. monthly. The program calculates the total amount of income automatically. We take the data for the remaining fields from section 5 of the income certificate (see figure below). All this will be displayed later on sheet A of the declaration.

The second source is P.V. Ivanov. Income code - 1520 (sale of other property...). The amount of income according to the documents (under the purchase and sale agreement) is 300,000 rubles. But there is a right to a property deduction: either a fixed one (250,000 rubles) or in the amount of expenses for the purchase of a car (subclause 1, clause 1, article 220 of the Tax Code of the Russian Federation). The latter amounted to 350,000 rubles, so Kondratiev chose the second option. Income code - 903, deduction amount - 300,000 rubles. (the deduction cannot be more than income!). Taxable income is zero (300,000 rubles – 300,000 rubles), calculated tax is also (0 rubles × 13%). The result will be on sheet E of the declaration.

Where and what tax deductions to report

You transferred the amounts of income received. Now you need to show the deductions to which you are entitled. And there are three types: standard, social and property.

Standard deductions

From this year, the standard personal income tax deductions for the employee himself remain only preferential ones - 500 or 3,000 rubles. They are for a special category of citizens, for example for people with disabilities.

There are also deductions for children - 1400 or 3000 rubles. for each child (Article 218 of the Tax Code of the Russian Federation). These are given until income from the beginning of the year exceeds 280,000 rubles.

Example. How to reflect standard deductions in the 3-NDFL declaration

Let's continue with example 1. Kondratiev has a six-year-old son. Therefore, personal income tax was deducted from his salary, which was reduced by 1,400 rubles. (deduction code 114 in section 4 of the income certificate). At the top of the Deductions section, he selected the pencil check mark. And I checked the first line and the “Deductions for child(ren)” field. And in the field “The number of children did not change and amounted to” - one.

If there are three or more children, put a two in the “The number of children has not changed and is” field. And below is the number of children, starting from the third. For disabled children - a separate line.

Was your baby born in the middle of the year? Uncheck one of these lines. And enter the number of children in each month in the bottom table. If you are eligible for double the deduction (as a single parent), check this box. Was this right not available in all months? Place a dot next to the question mark and indicate the months in which it occurred.

The total amount of standard deductions should be reflected in paragraph 2.8 of sheet G1 of the declaration.

Social deductions

There are four types of social deductions. For training, treatment, contributions towards a future pension and charity (Article 219 of the Tax Code of the Russian Federation).

Let's say you paid for your training in advanced training courses. Click on the red tick icon and enter the amount of expenses in the required line. The program itself will determine whether the expenses fit into the limit. There are such limits. 120,000 rub. - for deductions for your own education, the education of brothers and sisters, treatment (except for some types) and two “pension”. And 50,000 rubles. — for education of one child (for both parents, guardians or guardians). You will see the result later in paragraph 3 of sheet G2 of the declaration.

Where to get data to calculate property deductions

You will then see the amounts of the property deduction due to you for 2012 in paragraphs 2.8 and 2.9 of sheet I of the declaration.

Tax deduction code 311 in personal income tax certificate 2

It is quite obvious that a person can purchase or build a house, a country house, or purchase a plot of land for construction. If the acquisition was made on the territory of the Russian Federation, then in this case, the buyer has the right to certain deductions. These deductions are processed exclusively by contacting the tax office and completing a package of documents. To receive a deduction, it is necessary that the total amount of income for the reporting period does not exceed 280,000 rubles. That is, you will receive deductions until the amount of income exceeds the limit. Moreover, income is calculated not only by summing up wages, but also all other income. Only citizens of the Russian Federation can receive a deduction.

What to write on line 312

If an employee, in accordance with the notification provided, is provided with a deduction from the Federal Tax Service for interest paid in connection with mortgage lending, then the responsible person, when drawing up a 2-NDFL certificate, must use property deduction 312. Thus, when entering information in section 4 of the certificate form, it is necessary to enter this code, and opposite it indicate the total amount of benefits provided for it for the year.

In addition, the law requires that the same section below indicate the details of the notification issued by the Federal Tax Service about the right to this benefit - the serial number, date of issue and code of the Federal Tax Service that issued it.

It must be remembered that deductions can be provided only from the month indicated in the notification. Setting up benefits “retroactively” is not allowed. If a discount on both the purchase of housing and interest is provided at the same time, the second will not take effect until the first is fully spent.

Let's consider filling out the documents. According to the notice, the total amount of the deduction is 286,500 rubles, which was not provided in previous years. For the reporting year, the amount of the deduction used was 198,756 rubles. This figure is entered together with code 312 in the table in section 4 of the 2-NDFL certificate.

Below the table you must provide information about the notification. For example, this will be document No. 313 dated June 10, 2018, issued by the Federal Tax Service No. 2316.

When filling out the 3-NDFL declaration on sheet D1, you must:

• Line 130 (clause 1.13) indicates the total amount of interest paid - in our case it is 286,500 rubles.
• Line 190 (clause 2.6) - the amount of the provided deduction under code 312 is transferred here from the 2-NDFL certificate. In the example, this is 198,756 rubles.
• Line 240 (clause 2.11) - the remainder of the deduction is entered here if it is not fully spent in a given year. In our example, you need to enter here: 286500-198756=87744 rubles.

What income can be reduced?

The most complete and comprehensive document containing information about all categories of income of an individual is the 2-NDFL declaration (certificate). Deductions can be used to reduce any type of income, including:

• salary (basic and additional);
• income from transactions with currency and securities;
• royalties;
• interest on deposits, dividends from other investments;
• winnings from participation in casinos and sweepstakes, drawings and lotteries received in monetary or property form;
• material assistance paid in cash or in property (in kind) form;
• income from rental activities.

In what case is line 312 filled in?

The legislation establishes that the property deduction may include interest paid by the taxpayer to the bank under a mortgage or other loan agreement.

To use these amounts as a deduction, the employee needs to request a certificate from the bank about the amounts of interest repaid during the year, fill out a personal income tax declaration 3, and if there is not enough income to return personal income tax amounts for the past year, transfer the amount of interest repaid to the next year.

In this case, the employee can use this benefit immediately based on tax confirmation, or at the end of the next year, claim a refund in connection with the use of a property deduction.

If the employee chooses the first option, then his employer, when filling out personal income tax certificate 2 at the end of the year, will have to use a special code 312 - when reflecting the amounts used to repay interest on mortgages and other loan agreements when purchasing real estate.

This confirmation, as in the previous case, is issued only for one year. In order for the remaining amounts to be used as a benefit in subsequent years, the employee must again submit 3-NDFL to the Federal Tax Service. To the previously declared deduction amount, an individual can add interest paid by him in subsequent years.

Attention! The deduction amounts reflected under code 312 must be reflected in the 3 personal income tax declaration. They must be entered in paragraph 2.9, line 220, which is located on sheet D1 of this report.

Who will not receive the right to deduction using code 311

The IRS will not approve a property deduction under code 311 if you:

• are not considered a tax resident of Russia;
• you buy living space or land for development outside the territory of the Russian Federation;
• you cannot confirm the purchase and sale of the property;
• have already used their right to 2 million rubles and received a deduction earlier;
• purchased property from a relative;
• received housing as an inheritance or gift;
• did not receive income or wages from which 13% income tax would be withheld;
• did not carry out settlement of the transaction and are not the owner of the object or the legal spouse of the buyer.

Obtaining a property deduction from the Federal Tax Service in 2019

When returning income tax once a year through the Federal Tax Service, the declaration is filled out on the basis of the issued 2-NDFL certificates. To enter code 311, line 180 of clause 2.5 is intended. The mentioned columns are located on sheet D1.

Declaration of income in Form 3-NDFL provides not only for the provision of property returns, but also a general report on taxes paid in favor of the state. The following persons must submit this report:

1. Individuals operating as individual entrepreneurs and independently calculating and paying income tax. These also include private notary and law firms.
2. People who have Russian citizenship, but receive financial compensation from foreign companies.
3. Individuals who have additional income from the sale of unused property or its transfer to other persons on a lease basis. This category includes receiving expensive gifts or lottery winnings.

Important! The right to a personal income tax refund arises only from the year in which residential property was acquired through purchase, self-construction or participation in shared construction. Only pensioners are allowed to carry forward deductions to previous years.

When receiving a property deduction under code 311, a 3-NDFL declaration is submitted for the entire calendar year. This means that the tax will be returned as a total amount from the moment the right to property arises. The calculation is submitted after the end of the tax year. The deadlines established for filing a declaration under standard conditions may not be observed when receiving only a property deduction. This document can be submitted after April 30.

A personal income tax refund received by filing a tax return does not have a statute of limitations. That is, you can receive a deduction both after 12 months and after several years. This right is limited to the three preceding years. This means that if you bought an apartment in 2010, and submitted documents for deduction only in 2019, you can return income taxes only for 2021, 2017 and 2021.

Example of calculation using deduction code 311

The employee is a tax resident of the Russian Federation, lives in Kaluga and receives a salary of 60 thousand rubles. In 2021, he purchased housing for 1.3 million rubles. The housing has been renovated:

• cost of purchased materials - 100 thousand rubles;
• the work of a team of construction workers - 200 thousand rubles.

A loan was issued for the purchase of a home. For the use of borrowed funds in 2021, the bank paid 100,000 rubles in interest. An employee will be able to claim a property deduction in the amount of 1.7 million rubles:

• 1.6 million rubles. (1.3 million + 100 thousand + 200 thousand) - expenses for purchasing an apartment, materials and finishing.
• 100 thousand rubles. - interest paid.

An employee will have the right to reduce the tax base if he contacts his employer or directly to the tax authority. The total amount from which the calculation will take place is 1.7 million rubles. That is, the amount of the deduction reaches 221 thousand rubles, which is 1.7 million * 13%. Of which 208 thousand rubles. deduction for the purchase of living space and 13 thousand rubles. on interest paid.

It's important to note that mortgage interest does not carry over to other properties, unlike the rest of the unused deduction on the home itself. In this example, the citizen has 39 thousand rubles left, which he can claim when purchasing other suitable property.

The employee will not be able to select the entire deduction in one year with a salary of 60 thousand rubles, then the remaining portion will be transferred to the next year. The government will not withhold tax until the full amount of the deduction has been used. If income remains the same, then the 13% tax will not be levied for 2 years and 4 months:

• 60,000 * 13% = 7,800 - monthly income tax;
• 221,000/7,800 = 28.3 months - 2 years and 4.3 months.

Then the employee’s income tax withholding will resume. But only on the condition that he does not exercise his right to the remaining 39 thousand deductions.

What documents to provide

To qualify for a deduction, provide supporting documents or scanned copies of:

• passport if you personally contact the tax authority;
• a certificate confirming ownership, if the property was registered before July 1, 2015, if later, then an extract from the Unified State Register of Real Estate;
• contract for the purchase of an object;
• the act of transferring an object into ownership;
• payment documents - receipts, bank statements, checks;
• if a mortgage has been issued, then a loan agreement and a certificate from the bank about the interest paid;
• 2-NDFL, if you submit a return for deduction yourself;
• documents that confirm the payment for the object or construction costs.

In the example above, the employee receives the simultaneous right to two deductions under codes 311 and 312. This information will be reflected in 2-NDFL when filing a return through an employer or 3-NDFL when independently submitting a report to the tax authority.

In the second case, the tax office reviews the documents and conducts a desk audit up to 3 months from the date of filing the declaration. It then refunds the previously withheld tax to the taxpayer's bank account specified on the application. If the required deduction and accumulated interest are not exhausted in one year, then next year you will need to submit 3-NDFL again. The procedure is repeated until the state compensates the entire amount.

Tax deduction

These are funds that the state returns from taxes paid. To some extent they compensate for certain types of expenses and reduce the tax burden. The following types exist:

• on purchased property and standard;
• to open an investment and social account;
• associated with generating income (professional).

To receive the standard deduction, you will have to make almost no effort. It is enough to inform the company’s accountant about this desire. Such payments imply a refund of tax accrued on income that was spent on the maintenance of minor children (their upbringing). In addition, the standard deduction is due to those who spent on education and treatment. People who directly invest in activities (authors, entrepreneurs, notaries) have the right to receive a professional deduction. Property involves the return of part of the funds spent on the purchase of real estate.

Sources

• https://glavbuhx.ru/ndfl/3-ndfl/kod-311-v-spravke-3-ndfl-chto-znachit.html
• https://evle.ru/nalogi/ndfl/chto-znachit-kod-311-v-spravke-3-ndfl
• https://lawcapital.ru/razdelu-imushhestva-pri-razvode/vychet-u-nalogovogo-agenta-v-otchetnom-godu-kod-311-v-3-ndfl-chto-pisat
• https://www.klerk.ru/buh/articles/309085/
• https://VKaznu.ru/stati/kod-nalogovogo-vycheta-311-v-spravke-2-ndfl-997/
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• https://znatokdeneg.ru/dengi-i-gosudarstvo/nalogi/chto-znachit-kod-311-v-spravke-2-ndfl.html