IN 2019 submit certificates!

When to submit 2-NDFL to the Federal Tax Service in 2018

Situation	Deadline for submitting 2-NDFL to the Federal Tax Service
Reports are submitted to the INFS on income paid, from which personal income tax was not withheld until the end of 2017. Example. The company organized a competition and the winner, who was not an employee of this company, received a non-monetary prize. Therefore, the company was not able to withhold personal income tax from the value of the prize.	No later than March 1, 2018 (clause 5 of Article 226 of the Tax Code of the Russian Federation). Unwithheld personal income tax must be reported not only to the tax authorities, but also to the individual himself.
Reports are submitted to the Federal Tax Service on all income paid for 2017 (including those from which personal income tax was not withheld)	No later than April 2, 2018, because 04/01/2018 - Sunday (clause 2 of article 230, clause 7 of article 6.1 of the Tax Code of the Russian Federation)

Sign in Certificate 2-NDFL

If by the end of 2017 personal income tax was not withheld from an individual’s income, then the Certificate must indicate attribute “2”. When submitting reports on all income paid to individuals, the Certificate is marked with “1” (regardless of whether personal income tax was withheld or not).

Income and deduction codes

The types of income paid to employees, as well as deductions provided to them, are indicated in the certificate as defined (approved by Order of the Federal Tax Service dated September 10, 2015 No. ММВ-7-11/387@). By the way, income and deduction codes have been updated. True, many of these codes have remained unchanged. For example, salary, as before, corresponds to the code “2000”.

How to submit income certificates

If the number of all individuals to whom income was paid in 2017 is 24 people or less, then paper Certificates can be submitted to the INFS. Otherwise, Certificates are submitted only in electronic form via telecommunication channels (TCS) (clause 2 of Article 230 of the Tax Code of the Russian Federation).

Example

In 2017, personal income taxable income was paid to 27 employees. Accordingly, certificates in form 2-NDFL for these employees are submitted to the inspectorate using the TKS no later than 04/02/2018.

You will be punished for late submission of 2-NDFL

If you are late in submitting the Tax Agent Certificate, you will be fined 200 rubles. for each certificate (clause 1 of article 126 of the Tax Code of the Russian Federation).

In addition, if false data is found in the submitted 2-NDFL Certificates, the tax authorities will fine you 500 rubles. for each Certificate with errors (Article 126.1 of the Tax Code of the Russian Federation).

Adjustment of 2-NDFL

If an error was made when filling out the Certificate, you must submit an updated Certificate 2-NDFL to the tax office.

In this case, the number of the original certificate (the one containing the error) is indicated in the “No.” field, and the new date is already entered.

In the “Adjustment number” field, accordingly, the code “01”, “02”, etc. is indicated. depending on the invoice adjustment. If a cancellation certificate is submitted to replace the previously submitted one, the code “99” is entered.

An updated certificate must also be submitted to the tax authorities in the case where the employee’s information is incorrect (see, for example,

Help 2-NDFL: form 2018 (form)

We talked about this in separate consultations and also provided the current certificate form and. We will tell you about the 2-NDFL form (as amended by the Order of the Federal Tax Service dated January 17, 2018 No. ММВ-7-11/19@), relevant in 2018 in this material.

What has changed in 2-NDFL?

Form 2-NDFL certificate is used for reporting for 2017. That is, tax agents have already reported on it.

If we talk about changes in 2-NDFL in comparison with the form in which organizations and individual entrepreneurs reported for 2016, then the need to update the certificate and the procedure for filling it out was caused by the fact that the “old” form did not allow submitting information about the income of individuals for tax agent by his legal successors.

The main changes in the current certificate form compared to its earlier edition are presented in the table.

Help section 2-NDFL	Index	What changed
1 “Data about the tax agent”	Reorganization (liquidation) form (code)	These indicators were not included in the “old” certificate form (which was used to report for 2016). In the current certificate, they are filled in when submitting 2-NDFL for the reorganized company by its legal successors (Section III of Appendix No. 2 to the Order of the Federal Tax Service of October 30, 2015 No. ММВ-7-11/485@)
	TIN/KPP of the reorganized organization
2 “Data about an individual - recipient of income”	Residence address in the Russian Federation	This information is not provided in the current certificate form.
4 “Standard, social, investment and property tax deductions”	Section name	The word “investment” has been removed from the name

Accordingly, both the tax agent himself (his successor) and his representative can sign the 2-NDFL certificate for 2017.

When to submit certificates in form 2-NDFL based on the results of 2018?

You will need to submit 2-NDFL certificates for 2018 within the generally established deadline - no later than 04/01/2019 (Clause 2 of Article 230 of the Tax Code of the Russian Federation).

If it is impossible to withhold personal income tax from the taxpayer during 2018, the tax agent must submit to his tax office, and also transfer 2-NDFL certificates to the individual himself no later than 03/01/2019, indicating in the certificates the sign “2” (clause 5 of Article 226 of the Tax Code RF). At the same time, submitting a certificate with attribute “2” does not relieve the tax agent from the obligation to submit a 2-NDFL certificate for the same persons with code “1”. And this will need to be done within the general time frame - no later than 04/01/2019.

Accountants of enterprises and individual entrepreneurs have to fill out 2-NDFL certificates regularly. This document includes information about funds received and taxes deducted in favor of the state and interdepartmental funds. To compile it, there are specially designed forms that allow you to enter all the necessary information in 2019 and submit it to the tax office.

New certificate form 2-NDFL 2019 -

Help 2-NDFL 2019 -

The certificate includes data on wages paid, bonuses, and other profits received over a certain time period. It also includes taxes deducted. This certificate may be required in various situations:

• if necessary, confirm solvency to obtain a bank loan;
• when applying for a new job;
• to process a tax deduction;
• in calculations of pensions, alimony;
• in labor disputes;
• when applying for visas, adoption of children.

Therefore, it is important to fill out in accordance with legal requirements.

New form 2-NDFL in 2019

In 2017, certain changes were made to the legislation that relate to filling out and sending 2-NDFL certificates to the tax authorities. Employers who transfer tax from individuals to employees issuing this document need to be aware of them. The main changes are related to the deadlines for providing data and the calculations that are performed when issuing certificates. Innovations for this year include:

• personal income tax payment deadline. Payment must be made the next day after the payment of wages. When paying benefits issued in connection with temporary disability, vacation pay, the tax must be transferred before the last day of the month of payments;
• reporting document submission deadline to the tax authority. Certificates must be provided quarterly, as well as at the request of the employee for submission to various organizations;
• penalties for breaking the law. Late submission of certificates is subject to a fine of one thousand rubles per month overdue. After 10 days of delay, electronic and bank accounts may be frozen;
• penalties for mistakes. The law provides for fines for erroneous information in the income certificate. If you submit a document with erroneous data, you must send a cancellation certificate to the Federal Tax Service;
• document submission form. Paper media can only be used by businesses that employ up to 25 people. In other cases, certificates are sent to the tax office by email.

What personal income is subject to tax?

The 2-NDFL certificate must indicate all income that was received by an individual in the reporting time period: salaries, bonuses, vacation pay, etc. Data on deductions is entered: property, social, standard, the amount of taxes deducted from income.

There are cases in which tax withholding is not possible. The tax agent must submit the relevant certificate before 01.03.

Codes in the 2-NDFL certificate

The updates provided for filling out 2-NDFL certificates primarily affected codes that must be entered by the person filling out the document. In the third section of the table, the four most commonly used codes are:

• 2000 – salaries in monetary terms, for example, bonuses. If payment in kind is given for work performed, it is reflected under code 2530, income received under a civil contract is coded as 2010;
• 2012 – payments for annual paid leave. If compensation for unused vacation is given upon dismissal, it is reflected under code 4800;
• 1010 – dividends received;
• 2510 – payment for services and goods.

How to fill out the 2-NDFL form: step-by-step instructions

An employee of an enterprise or an individual entrepreneur must carefully fill out the 2-NDFL certificate, taking into account that the law provides for penalties for errors in this document. The process includes several stages:

Header styling, which reflects the time period assigned to document No.; Date of completion; Correction no.

Entering data from the organization issuing the certificate.

Filling in the complete details of the income recipient: his full name and date of birth; TIN; codes of the country of which he is a citizen and the identity document, its series and number; full address of place of residence, registration.

This article is devoted to the new 2-NDFL from 2018, which all tax agents - organizations, individual entrepreneurs and their accountants - should know about. We will help you download the amended certificate of income of individuals for 2017, as well as fill it out correctly, taking into account the requirements of the law and the instructions of the Tax Service of Russia.

A new form 2-NDFL has been approved since 2018

The Federal Tax Service has updated the certificate of income of individuals in form 2-NDFL. Thus, on January 30, 2018, the Ministry of Justice of Russia registered the Order of the Tax Service dated January 17, 2018 No. ММВ-7-11/19 with changes to the previous form (hereinafter referred to as Order No. ММВ-7-11/19).

The new form of 2-NDFL from 2018, as before, is fixed by order of the Federal Tax Service of Russia dated October 30, 2015 No. MMV-7-11/485, but in a new edition - dated January 17, 2018.

As a result, the new 2-NDFL certificates from 2018 look like this:

For what period is the new income certificate valid?

Order No. ММВ-7-11/19 specifically notes that it begins to operate with the submission of information on the income of individuals for the 2017 tax period.

Therefore, now it makes sense to download the new form 2-NDFL 2018. You can do this for free from our website using a direct link.

Filling example

Now we will tell and show how to fill out the new 2-NDFL certificate form in 2018 using a specific example.

Situation

Elena Alekseevna Shirokova works under an employment contract at Guru LLC. She is a Russian tax resident. The monthly salary is 40,000 rubles.

In February 2017, she applied for a “children’s” deduction for her first child (RUB 1,400 per month).

From April 1 to April 30, Shirokova was on vacation. Vacation pay in the amount of 37,600 rubles was paid to her on March 26, 2017.

In August, Shirokova was ill; sick leave benefits were issued in the amount of 4,500 rubles.

In September, she received financial assistance in the amount of 6,000 rubles, and in December, a bonus based on the results of work for 2017 - 20,500 rubles.

Guru LLC withheld and transferred income tax on all income in full.

Sample filling

Taking into account the above conditions, the result of filling out the new form 2-NDFL in 2018 for E.A. Shirokov, the accounting department of Guru LLC will look like this:

Explanations for the sample

For the purpose of filling out section 4 of the income certificate, a child deduction is required until the annual income exceeds 350,000 rubles (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation). For Shirokova, this happened in September 2017, so she has the right to deduct only for the first 8 months of 2017 (1,400 rubles × 8 = 11,200 rubles).

In section 5 of the 2-NDFL certificate, the tax base is all income minus deductions. That is, in our case:

RUB 503,700 – (4000 rub. + 11,200 rub.) = 492,100 rub.

What changed

At first glance, the changes to the new form of the 2-NDFL form for 2018 are not immediately obvious, but they are there.

Reorganization (liquidation) and surrender by legal successor

Firstly, in the new form of the 2-NDFL certificate since 2018, fields have appeared in case it is submitted by the legal successor of the reorganized entity:

New clause 5 of Art. 230 of the Tax Code of the Russian Federation specifies: regardless of the type of reorganization (liquidation) - accession/separation/transformation/merger/division - the legal successor is obliged to submit forms 2-NDFL and 6-NDFL for the reorganized structure to the Federal Tax Service at the place of its registration. Provided that the reorganized company did not do this. A similar obligation applies to the submission of updated information.

According to the new version of Appendix No. 2 “Codes of forms of reorganization and liquidation of an organization (separate division)” to the rules for filling out form 2-NDFL, the following codes are established:

• “0” – liquidation;
• “1” – transformation;
• “2” – merger;
• “3” – separation;
• “5” – accession;
• “6” – separation with simultaneous joining.

According to the new rules, the legal successor indicates the OKTMO code precisely at the location of the reorganized structure or its isolation. In the “Tax Agent” line, the successor also indicates the name of the reorganized company.

There are no more address details of individuals

Also, form 2-NDFL in 2018 “lost” by a whole row. As a result, Section 2 of the certificate became exactly half the size:

Secondly, the new form 2-NDFL was approved in 2018 without the lines where previously it was necessary to indicate the exact address of each individual income recipient:

According to the old form dated November 17, 2010

ATTENTION: By order of the Federal Tax Service of Russia No. ММВ-7-11/485@ dated October 30, 2015, a new form 2-NDFL was approved.

At the bottom of the page there are two samples of the 2-NDFL certificate: according to the new form and according to the old one.

Click on each instruction field of interest to see detailed information.

Field "Character"

Field "Adjustment number"

You must specify:

00 - when preparing an initial certificate

01, 02, 03, etc. up to 98 - when drawing up a corrective certificate

99 - when drawing up a cancellation certificate

Fields “Tax agent”, “TIN” and “KPP”

Tax agent: organizations indicate, for example, Fantik LLC, and entrepreneurs indicate individual entrepreneur + full name

Individual entrepreneurs indicate only the TIN, and organizations indicate the TIN and KPP

Field "Employee's name"

When changing an employee's surname, indicate his new surname. At the same time, the tax office may not have information about the employee’s new name. Therefore, prepare a copy of his passport in advance. Middle name is indicated if available.

The surname and first name of foreign employees may be indicated in Latin letters.

Field “Taxpayer Status”

Put 1 - if the employee is a resident of the Russian Federation (he spent 183 or more calendar days in the territory of the Russian Federation during the next 12 consecutive months).

Put 2 - if the employee is not a resident of the Russian Federation (stayed in the Russian Federation for less than 183 calendar days).

Put 3 - if the employee is a highly qualified specialist.

In accordance with the text of the law, a highly qualified foreign citizen is recognized as having work experience, skills or achievements in a specific field of activity, if the conditions for attracting him to work in the Russian Federation require him to receive a salary of two or more million rubles in one year. .

In addition, highly qualified specialists receive the status of tax residents of the Russian Federation from the first day of their employment contract, and not after 183 days of stay in the Russian Federation.

Now (since December 2015) additional taxpayer status codes have been introduced:

Put 4 - if the employee is a participant in the state program for the voluntary resettlement of compatriots living abroad.

Put 5 - for foreign workers who have refugee status or have received temporary asylum in Russia.

Put 6 - for foreign workers who work on the basis of a patent.

Field “Identity document code”

For a passport of a citizen of the Russian Federation - code 21.

ATTENTION: since December 2015, the code for the Certificate of Temporary Asylum in the Russian Federation has been changed. Now you need to specify code 19, instead of code 18.

Field “Residence address in the Russian Federation”

The employee’s address is indicated at the place of his permanent registration on the basis of a passport or other supporting document.

The temporary registration address is not written.

The address at which the foreign worker is registered in the Russian Federation at his place of residence or place of residence is also indicated here.

Field "Country code of residence"

This field is filled in only for non-residents of the Russian Federation and foreigners.

The country code and address of the employee’s place of residence in the country of permanent residence are indicated.

Section 3. “Taxable income”.

In the header of this section, put the tax rate:

13% - for residents of the Russian Federation.

30% - for non-residents of the Russian Federation.

Column "Income code"

Each type of income has its own code.

So, for example, for salary - 2000, for vacation pay - 2012, etc.

For income for which a separate code is not provided, enter - 4800 “Other income”

When paying bonuses - if the payment is for labor achievements - code 2002. If the bonus is dedicated, for example, to a holiday - this will be a different income - 4800.

Complete list of income codes.

Column "Deduction code"

Only professional deductions and deductions provided for in Art. 217 Tax Code of the Russian Federation.

Find codes for such deductions. Scroll through the table below, the codes for these deductions begin with code 403, you will see for yourself by the heading of the corresponding deductions.

Section 4. “Tax deductions.”

Standard, social, investment and property tax deductions provided to the employee in the reporting year are indicated here.

For each of these deductions you can find the code in the same table “Codes of types of taxpayer deductions”. We provided a link to it in the previous Section 3 - the column “Deduction Code” (see above).

Fields “Notification confirming the right to social and property deductions.”

To provide a social (for treatment and training) and property deduction, you need to receive a notification from the tax office about the right to this deduction, the data of which we indicate in these fields.

Section 5. “Total Amounts of Income and Tax.”

Field "Total Amount of Income"- the total amount of all lines of section 3 is indicated.

Field "Tax base".

The difference between the total income and all tax deductions is indicated.

“Calculated tax amount” field. The amount of calculated personal income tax is indicated.

We calculate: Tax base * 13% (tax rate)

Field “Amount of fixed advance payments”.

This field is filled in only for foreigners working under a patent.

Field "Tax amount withheld". The amount of personal income tax withheld is indicated.

Field "Tax amount transferred". The amount transferred to the personal income tax is indicated.

Field “Tax amount over-withheld by the tax agent.”

The amount of excess personal income tax withheld is indicated.

In general, according to the law, excessively withheld tax must be returned to the employee, but if they do not have time to do this by the deadline for submitting the 2-NDFL certificate (by April 1), then this amount is entered in this field.

Field “Amount of tax not withheld by the tax agent.”

The amount of personal income tax not withheld in the reporting period is indicated.

Displaying possible situations in 2-NDFL

ATTENTION: from January 1, 2016 (according to paragraph 6 of Article 226 of the Tax Code of the Russian Federation), personal income tax withheld from sick leave (including benefits for caring for a sick child) and vacation benefits will need to be transferred to the budget no later than the last day of the month in which they paid.

Situation: the salary was accrued in December 2016, and paid at the beginning of January 2017. In this case, the December salary is displayed in the personal income tax certificate for 2016, including the items “Tax amount calculated” and “Tax amount withheld.”

Yes, despite the fact that personal income tax will actually be withheld only in January or even later, we still include its amount in the “Amount of tax withheld” item on the certificate for 2016.

Exception: the salary was accrued in 2016, but in 2017 it was not paid by the deadline for submitting 2-NDFL (by April 1). Then this salary must be included in the 2-NDFL certificate for 2017.

Situation: employee income during the year was taxed at different rates. The Federal Tax Service suggests sequentially filling out the data in sections 3 and 5, first for one rate, then for another.

In this case, there must be one 2-NDFL certificate.

- Sample of filling out a certificate for the new form 2-NDFL -

- Sample of filling out a certificate using the old form 2-NDFL -