Standard tax deduction code 126 127. What is the personal income tax deduction code and how to use it? Filling out a declaration if the deduction was made through an employer

Two years ago, it was decided to change the 2-NDFL certificate form. As a result, different codes began to be used in its different graphs.

Sometimes putting the correct code is not a problem, especially if it comes, for example, about the IFTS. Accountants know that this is a four-digit tax code, in which the agent is registered and where, in fact, tax documentation must be submitted. Moreover, the first pair of numbers is the region number, and another pair is the tax code, where all reports are submitted.

However, there are more complex codes that you need to know about and be able to apply in practice. These include the document code that is responsible for the identity card. You can count 14 different codes corresponding to documents. By the way, code 07 is a military ID, and 21 is, directly, a passport.

The form must indicate the citizenship of the FL, for which, in fact, the certificate will be issued. And this information is also encoded. And if we are talking about citizenship, and in practice - the country code, it is worth determining it according to the OKSM. So, the code of Russia has the number 643.

However, the most interesting are undoubtedly the deduction and income codes. Most often, it is these codes that cause the greatest difficulties for accountants.

For different types of income

Let's talk first about income codes. New codes used in the execution of the document were developed and approved by the Federal Tax Service not so long ago - in 2015. This is evidenced by Order No. ММВ-7-11 / 387. These codes are located in the third section opposite the income of the FL. The codes used below are especially frequently used.

So, the code numbered 2000 is used to designate the remuneration that was paid to the employee for the fact that he performed his job duties. That is, in order to indicate in the salary, you should put code 2000.

Moreover, this code is used for the salary, which was paid in cash. The same code is used when a premium is required.

But if the salary is in its natural form, then it should be designated code 2530.

If we are talking about payments made under contracts of a civil nature, then it is used code number 2010... A deduction in the amount of documented expenses may be applied to this type of payment. In this case, code 403.

In the case of vacation pay, code 2012... This is a vacation that is granted and paid to an employee on a daily basis, which is spelled out in article 114. If we are talking about vacation compensation, which is paid at the time of dismissal, then the code is not put down 2012, but 2013 .

There is also a code for dividends. It has a number 1010 ... If we are talking about payment for goods and services, then in the certificate is put code 2510... This may also include items such as rest, food or utility bills.

When issuing a certificate, fill out following fields:

Many accountants "rack their brains" over what kind of code to put in the document. Deduction codes can be divided into several groups:

• from 114 to 125 - these are codes that are standard;
• from 311 to 312 - these are property deductions;
• from 320 to 324 - social deductions;
• from 403 to 405 - professional deductions.

However, there are other codes for deductions that are not taxed within certain amounts. These are codes from 501 to 508:

• 501 code - deduction from gifts made by an individual entrepreneur or organization;
• Code 503 - withholding from financial aidprovided to retired employees;
• Code 505 - deduction from prizes and winnings made as a result of a competition held as an advertisement;
• Code 508 - a deduction from financial assistance provided at the birth of a child.

Standard kids

Standard child deductions include the following codes:

• 114 - deduction for the first child;
• 115 - for the second child;
• 116 - for the third, as well as subsequent children;
• 117 - for a child who has a disability of the first or second group;
• 118 - double deduction for one child;
• 119 - double for two children;
• 120 - double for three and subsequent children;
• 121 - double for disabled children of the first or second group.

If one of the parents opts out of double deduction, then the following codes apply:

• 122 - deduction for the first child;
• 123 - for the second child;
• 124 - for the third and subsequent children;
• 125 - for children with disabilities (only the first and second groups are taken into account).

Property

When it comes to property deductions, the following codes are used:

• 311 code - deductions are meant in relation to the acquired or under construction housing;
• Code 312 - the percentage of targeted loans that were taken for the purchase or construction of housing are taken into account.

Social

Social type deductions:

• expenses that the taxpayer has incurred in connection with his;
• the amounts that were spent by the taxpayer on the education of children;
• expenses incurred for medical services or medicines that were purchased by the taxpayer himself, his spouse or children.

Professional

Several codes are taking place here:

• 403 - expenses that have arisen during the performance of work and have documentary grounds;
• 404 - deductions that arose due to the receipt of royalties and have a documentary basis;
• 405 - the amount that was spent on royalties.

On income without personal income tax within certain amounts

There are other codes for deductions that are not taxable within certain amounts. These are codes 501 to 508:

• 501 code - withholding from gifts made by an individual entrepreneur or organization;
• Code 503 - deduction from financial assistance provided to retired employees;
• Code 505 - deduction from prizes and winnings made following the results of contests held as advertising;
• Code 508 - withholding, which is carried out when paid to parents at the birth of a child.

Changes for 2018

Several new deductions were introduced into the law for 2018.

So, basically, the changes affected child deductions, which are used when filling out the 2-NDFL certificate. With a careful attitude towards deductions and knowledge of the new rules, you can easily fill out a 2-NDFL certificate.

So what are the new codes that went into effect in 2018?

1. Code 104... RUB 500 for a taxpayer category according to p. 2 p. 1 art. 218 of the Tax Code of the Russian Federation.
2. Code 105... RUB 3000 for a taxpayer category according to p. 1 p. 1 of Art. 218 of the Tax Code of the Russian Federation.
3. Code 126... This code applies to a child under the age of 19, as well as to each cadet, student, intern, resident, graduate student enrolled in a full-time course, at the age of 24, a parent, adoptive parent, as well as the spouse or spouse of the parent who is child.
4. Code 127... Works under the same conditions as Code 126, but applies to the second child.
5. Code 128... It applies to the same group of people, but with regard to the third and subsequent children.
6. Code 129... The deduction applies to the same group of people, but in relation to a disabled child.
7. Code 130... The code applies to the first child described in code 126, but now the guardians, trustees, or foster parents act in place of parents.
8. Code 131... The deduction applies to the second child described in Code 126, but foster parents, guardians, or guardians are counted instead of parents.
9. Code 132... Applies to the third child described in Code 126, but now with regard to guardians, trustees or foster parents.
10. Code 133... Applies to a disabled child enrolled in the same conditions as in Code 126, but adoptive parents, guardians or guardians act as parents.
11. Code 134... In double the amount for 1 child under 18 years old, for each full-time student, graduate student, resident, intern, student, cadet under the age of 24, to the only parent, adoptive parent.
12. Code 135... In double the amount for 1 child under 18 years old, for each full-time student, graduate student, resident, intern, student, cadet under the age of 24 years, the only guardian, trustee, foster parent.
13. Code 136... Double the amount for the 2nd child under 18 years old, for each full-time student, graduate student, resident, intern, student, cadet under the age of 24 to the only parent, adoptive parent.
14. Code 137... In double the amount for the 2nd child under 18 years old, for each full-time student, graduate student, resident, intern, student, cadet under the age of 24, the only guardian, trustee, foster parent.
15. Code 138... Double the amount for the 3rd and each subsequent child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24 to the only parent, adoptive parent.
16. Code 139... Double the amount for the 3rd child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24, to the only guardian, trustee, foster parent.
17. Code 140... Double the amount for a disabled child under the age of 18 or a full-time student, post-graduate student, resident, intern, student under the age of 24, who is a disabled group I or II to the only parent, adoptive parent.
18. Code 141... Double the amount for a disabled child under the age of 18 or a full-time student, postgraduate student, resident, intern, student under the age of 24, who is a disabled group I or II to the only guardian, trustee, foster parent.
19. Code 142... Double the amount for 1 child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24 to one of the parents of their choice on the basis of a refusal statement from one of the parents from receiving tax deduction.
20. Code 143... In double the amount for 1 child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24 to one of the adoptive parents of their choice on the basis of a refusal statement of one from foster parents from receiving tax deduction.
21. Code 144... Double the amount for the 2nd child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24 to one of the parents of their choice on the basis of a refusal statement from one of the parents from receiving tax deduction.

Deduction code 126 is used in filling out certificates 2-NDFL. Read who and how the deduction with code 126 is provided, how to indicate it in the 2-NDFL certificate, and how to avoid a fine if the code is indicated incorrectly.

From this article you will learn

What is deduction code 126 in the 2-NDFL Help

All employers have to fill out certificates in the form 2-NDFL. Firstly, tax agents submit these certificates annually to the IFTS. Secondly, an employee may need a certificate during the year, for example, to obtain a loan.

In accordance with clause 1 of article 230 of the Tax Code of the Russian Federation, employers and other persons who pay income to individuals are tax agents for personal income tax. Payments and deductions are recorded in registers tax accounting and submit reports on personal income tax. One of the reporting forms is a 2-NDFL certificate.

In the certificate, the employer must indicate which tax deductions he took into account when he determined personal income tax... Deductions are indicated by numerical codes. This is done to unify the form and the information that it contains.

The certificate form and the procedure for filling it out are approved by Order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11 / [email protected] "On approval of the form of information on the income of an individual, the procedure for filling out and the format of its presentation in electronic form." The income and deduction codes that are used when filling out the certificate are given in Appendices No. 1 and No. 2 to the Order of the Federal Tax Service No. ММВ-7-11 / dated 10.09.2015 [email protected]

Most often, the accountant has to deal with deductions for children. Code 126 denotes standard tax deduction for the first child. What is a Standard Tax Deduction? This is a benefit for employees with children.

Example

An employee who has a minor child receives a monthly salary of 25,000 rubles. When calculating personal income tax, the accountant takes into account a tax deduction of 1,400 rubles. The accountant withholds a monthly tax from the employee's salary in the amount of RUB 3068. ( * 13%). If the employee did not have minor children, the accountant would withhold a monthly tax of 3,250 rubles. (25,000 * 13%).

The deduction for the first child is provided on the basis of clause 4 of clause 1 of article 218 of the Tax Code of the Russian Federation to the following persons:

• To parents and their spouse (wife),
• To adoptive parents, foster parents, guardians, trustees and their spouses.

The deduction can be provided in double amount in the following cases:

• The employee is the only parent of the child,
• The spouse of the parent refused in writing to receive the personal income tax deduction.

Deduction with code 126 is provided not only for minor child, but also for a child between the ages of 18 and 24, if he is studying full-time at a university, graduate school, internship, internship, military educational institution.

The employer provides the employee with a deduction from January 1 until the employee's income reaches 350,000 rubles. (Clause 4, Clause 1, Article 218 of the Tax Code of the Russian Federation).

Deduction code 126 in 2018

Deduction code 126 appeared in 2017. Until 2017, codes 114 - 117 were used to denote child deductions. They were used to denote deductions for children provided to both parents and foster parents. By order of the Federal Tax Service dated November 22, 2016 No. ММВ-7-11 / [email protected] codes 114 through 125 have been canceled. Since 2017, codes 126-149 must be used instead.

The tax authorities have made changes in order to separate the categories of recipients of deductions:

• Child deductions granted to natural parents and adoptive parents are designated by codes 126-129,
• Deductions granted to foster parents, guardians and caregivers are designated by codes 130-133.

Deduction codes for children in the 2-NDFL certificate:

Deduction code	Child	Deduction amount, rub.
Recipients: parents, parents' spouses, adoptive parents
	Third and subsequent
Recipients: adoptive parents, their spouses, guardians, trustees
	Third and subsequent

Deduction code 126 is intended to be deducted for the first child to the parent, adoptive parent or spouse of the parent if he bears the cost of maintaining the child. Previously, code 114 was used for this deduction.

Since 2018, the tax authorities have again updated the list of codes that are used for reference 2-NDFL. But this time, the deductions were not affected, but new codes were added to indicate the income of individuals:

How to get a deduction with code 126

How to get tax deduction with code 126? To do this, the employee must write a statement addressed to the head of the organization in which he works. The application must be accompanied by documents confirming the right to receive a deduction. The list of documents in each case is determined separately, depending on the circumstances of the deduction.

For example, if an employee asks for a deduction for a native minor child, then a copy of the birth certificate is sufficient. If the child is adopted, then copies of documents on adoption, establishment of guardianship or transfer of the child to a foster family will be required.

If the employee asks for a double deduction, then documents proving the status of a single parent will be required. And if the child is already 18 years old, then a certificate from the educational institution is needed.

Deduction code 126 in help 2-NDFL: sample filling

Help 2-NDFL is filled in according to the data of tax registers. The procedure for filling out the certificate was approved by Order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11 / [email protected] Here is a sample of filling out a 2-NDFL certificate with a deduction code 126, provided to the employee for the first child.

Example

In 2017, the employee was paid a monthly salary of 50,000 rubles. Since the employee has one minor child, he was given a deduction with the code 126 in the amount of 1,400 rubles. The deduction was provided from January to July 2017, since in July the employee's income reached 350,000 rubles. Recall that this is the income limit for the first child deduction. Below is a sample of filling out a 2-NDFL certificate with a deduction code 126.

If an employee has a second minor child, a standard tax deduction is also provided for him. The amount of the deduction for the second child is the same as for the first child, 1,400 rubles. But for the deduction for the second child, code 127 is used. The second deduction is displayed in another field of the 2-NDFL certificate. Let's show an example of filling in the code 126 and 127 in the 2-NDFL help.

Example

In 2017, the employee was paid a monthly salary in the amount of 18,000 rubles. The employee receives a deduction for two minor children. Since by the end of the year the employee's income did not exceed the threshold value of 350,000 rubles, the deductions for two children were provided for 12 months, from January to December. The accountant will fill in the certificate as follows:

Penalty for wrong deduction code

If you fill out the 2-NDFL certificate in the accounting program, most likely there will be no errors. If a software is updated in time, then the deduction and income codes are updated automatically. Programs do not allow filling out certificates with old codes.

If the program has not been updated for a long time, its state is not up to date, or you fill out the help manually, then there may be errors in the deduction and income codes.

Formally, help with incorrect codes may be considered unreliable. This will result in a fine of RUB 500. for each false certificate (clause 1 of article 126.1 of the Tax Code of the Russian Federation).

If it is a technical error, the penalty can be avoided. What errors can be considered technical? For example, if the accountant indicated old code, mixed up the codes or indicated the same code for the second child as for the first. Moreover, the tax itself was calculated correctly. There are two steps to avoid the penalty.

First, send a letter of objection to the fine to the Federal Tax Service Inspectorate. There are two arguments:

1. The tax base and the tax amount were calculated correctly, that is, there was no understatement of the tax amount,
2. Neither the interests of the employee, nor the interests of the budget were affected, therefore they should not be fined (Letter of the Federal Tax Service of November 16, 2016 No. BS-4-11 / [email protected]).

Secondly, submit updated certificates with correct codes. Do not forget to indicate the serial number of the adjustment, for example, 001, 002, etc.

It's another matter if the error is not technical, but calculating. For example, the maximum amount of income has been exceeded, after which the deduction is not granted. In this case the tax base underestimated, and the tax is calculated incorrectly. If the inspectors identify such an error, the fine cannot be avoided.

Standard tax deductions can apply to many employees. However, not every employee knows about this. By the way, employees of the personnel department or accounting department are not obliged to inform applicants about this, since the provision of documents is the employee's right, and not his duty. Deduction codes 126 and 127 are most common, as they relate to the first and second child.

general information

A tax deduction is a kind of employee benefit. It is noteworthy that there are several types. The most popular are personal deductions for children.

The first include small amounts, which are not taxed and to which war veterans, as well as disabled persons of the first and second groups, are entitled.

The second broad group includes those amounts that are not taxed at the thirteen percent rate due to the fact that the employee has children. Here the classification is quite large, since everything affects the deduction code, from the presence of a second parent to how the child is in the account.

How can you calculate your tax?

If an employee wants to check his own tax, then he must know how to calculate it correctly. In the general case, the entire sum of its wages multiplied by thirteen percent or 0.13.

However, if an employee has the right to a tax deduction and he provided a full package of documents, then he should not tax the entire amount of his salary, but only part of it.

Deduction codes 126 and 127 assume, for example, that an employee who has a first or second minor child has the right to a deduction of 1,400 rubles. If there are two children, then the amount is doubled. However, it is necessary to bring all documents for children on time. Otherwise, the lost amounts will have to be returned through the tax authorities and only for a certain period.

A practical example. Tax calculation

Employee Ivanova I. I. presented documents for her children. Deduction codes 126 and 127 are applied to her, that is, for the first and second child, respectively. If the total amount of Ivanova I.I.'s earnings per month was 10,000 rubles, then without the benefit she had to pay 1,300 rubles to the state.

But, since the employee has the right to standard tax deductions code 126, 127, 1400 and 1400 rubles can be safely deducted from her salary when calculating the tax. In total, the amount of 7200 rubles is taxed. The amount of tax to be transferred to the budget will amount to 936 rubles. This means that Ivanova I.I.'s benefit saved her 364 rubles.

Deduction code 126: what is it?

Tax deduction code 126 denotes a personal income tax benefit for the first child. It is noteworthy that not only those whose child has not reached the age of eighteen can use it. Upon presentation of a certificate from an educational institution confirming that the child is studying full-time, the benefit continues until the child reaches the age of twenty-four.

It is also worth noting that this deduction code has been in use since the end of 2016. Previously, it corresponded to code 114, which also applied to the first child who did not reach the age of majority or receive education, but only in full-time education.

The amount of deduction code 126 is 1400 rubles. This means that it is this part of the employee's salary that is not taxed. That is, savings of 182 rubles per month are obtained.

Also, we must not forget that the deduction ceases to apply if the amount of wages for a calendar year has reached 350,000 rubles. In the month in which this amount was collected, deduction codes 126 and 127 will not work.

If a child was born: we carry documents

If an employee who works at the enterprise has a child, then he can immediately bring the entire package of documents for submission standard deduction codes 126 and 127, and any other. It all depends on what kind of child appeared in the family.

This requires only two documents: a personal statement and a copy of the child's birth certificate. However, nuances are possible. If a parent is raising a child alone, he / she must also provide documents that confirm this.

These include a certificate for single mothers in the form of number 25, a death certificate of the second parent, a certificate that he was recognized as missing. It is also worth bringing a copy of your passport, which states that after the death of a spouse or the status of a single mother, the parent did not marry. This is necessary so that the accounting department knows which codes to use. The personal income tax deduction code 126 and 127 applies only to those who are raising a child in a complete family. For a single parent, these amounts will be doubled.

It is also worth paying attention to the change of surname. This is especially true for women. If the maiden name is entered in the birth certificate, and now the employee has other data, then it is also worth bringing a document confirming this. In this case, it will be a marriage certificate.

In a personal application, you should indicate your data, in which department the employee works, as well as the child's data, starting with the last name, first name and patronymic and ending with the date of birth. It is also worthwhile to sign and date the application.

It is not worth delaying the provision of documents, since even if the baby appeared on the 29th, the deduction will be provided for the entire month worked. Accountants should also take this into account. A tax deduction for a child is provided from the month of his birth, subject to the timely provision of documents.

New place of work. What do you need?

If an employee has come to a new place of work and wants to receive a tax deduction, then in addition to the documents listed above, he must also provide a certificate in the form of 2-NDFL. This is necessary so that the accountant can enter information about the employee's salary from the beginning of the year. This allows you not to allow the use of the deduction upon reaching the threshold of 350,000 rubles.

Also, if an employee gets a job in a new job in the same month in which he was fired from another organization, the accountant can check whether he has already received deductions for this month.

The deduction code 126 and 127 in the 2-NDFL certificate can be seen directly under the column with the employee's income. By dividing the amount of each of them by 1400, you can find out for how many months the deduction was granted. If the employee has already received his benefit for the given month, then the employer sets deductions only from next month... If there was a break between places of work, then a refund for this period is not provided.

It is noteworthy that if an employee managed to change several jobs in a year, he will have to take certificates from each of them. Even if it was worked there for several days. Income must be summed up and entered into the base in order to calculate taxes correctly.

Otherwise, for those who want to use the tax deduction code 126 and 127, you must bring a copy of the birth certificates of children, as well as a personal statement. It is also worth bringing certificates from the places of study if the child is over eighteen years old.

Code 127. Features

The deduction code numbered 127 indicates the benefit for those with a second child. Provide it to those who transfer the package of documents. In this case, the amount of the deduction coincides with the amount of the benefit for the first child and is 1400 rubles.

This means that every month an employee who is eligible for the benefit saves 182 rubles. The limit for using this deduction is the same as for the first child, namely RUB 350,000.

Until the end of 2016, the designation with the number 115 corresponded to this code, it had all the same parameters. This code is also used by those parents whose second child has reached the age of majority, but has not yet reached the age of twenty-four and is studying at the same time on a full-time basis.

Deduction documents. Code 127

Tax deduction codes 126 and 127 are similar, therefore they have a similar set of documents. However, for the latter it will be somewhat wider.

If an employee has two children under the age of eighteen or who are studying on a full-time basis, he must provide the following documents:

• Personal statement. Both children can be entered into one at once.
• Birth certificates of both children, as well as their copies. It is worth noting that even if the child already has a passport, it is the certificate that is provided, since it is in this document that there is information about the parents.
• Certificate in the form 2-NDFL, if the employee gets a job.

It is also worth noting that if the first child no longer fits the category of persons for whom the deduction is provided, then a certificate for him must still be brought. This confirms the fact that the child for whom the code 127 is used is the second.

What if the employee did not receive the benefit?

It happens that the employee did not know that he was entitled to any personal income tax benefit. Probably, he was either not informed about this, or did not provide the documents in time. In this case, he can return the amount overpaid by him to the tax authorities.

To do this, you must provide a package of documents to the tax service. The deduction code 126 and 127 in the 3-NDFL declaration will also have to be indicated if it is under this value that suitable deductions pass.

You also need to take a certificate from the place of work in the form of 2-NDFL, as well as copies of birth certificates of children, if necessary, and certificates from their place of study. It is worth remembering that you can return the amount only for the last three years. That is, in 2017 you can get money for 2014, 2015, 2016.

Deduction codes 126 and 127 in the declaration will sit down automatically if in the program provided by the site Tax Service, specify them in a specific tab. If the refund is made for several years, then several declarations will have to be drawn up, separately for each year.

The publication discusses the concept, essence and main features of the tax system, as well as the meaning of the 2 ndfl certificate, the procedure for filling it out and submitting it. In addition, there is a list of deduction codes that are put down in 2 personal income tax when it is issued and the amount of tax to be withheld is calculated.

Tax system

This system is represented by a set of basic taxes and fees established by the tax code.

In total, there are twelve taxes, which are divided by levels of government into:

• federal (for example, VAT);
• regional (for example, transport tax);
• local (for example, land tax).

In addition, there are taxes that go to not one, but several budgets (for example, personal income tax).

Also, taxes can be divided by subject:

• the tax payer is a law firm;
• individual;
• and organizations and citizens.

Sample Help Containing Deduction Codes

In order for the system to function normally, its other elements must also be present, which include:

• payers of obligatory payments;
• legal framework;
• authorities exercising control over the implementation of tax legislation.

The legislative basis of this system is formed by such documents as:

• Constitution;
• Tax code;
• Presidential decrees;
• Government Decisions;
• Orders of the Ministry of Finance and the Federal Tax Service and other legal acts.

The Constitution defines the main duty of citizens to pay taxes.

The Tax Code is a collection of all major aspects of taxation. So this code states:

• taxes and their definition;
• payers, their rights and obligations;
• regulatory bodies, their rights and obligations;
• privileges;
• the procedure and terms for paying taxes;
• the procedure and deadlines for submitting reports, etc.

The controlling agencies include:

• Ministry of Finance;
• the Federal Tax Service accountable to him;
• as well as regional and local IFTS.

All of them pursue one specific goal - the regulation of tax legal relations and control over compliance with the law. And since the main function of taxes is to replenish the budget, these departments ensure the continuity of this replenishment.

Basic functions of taxes

Besides tax system should be in accordance with the basic principles, which include:

• unity;
• integrity;
• justice;
• legality;
• obligatory, etc.

Help 2 ndfl

One of the main taxes that ensure budget replenishment is income tax... In most cases, it is retained and transferred to the budget by employers when paying salaries and other income.

At the end of the year, a certificate of 2 personal income tax is generated, reflecting all income received by an individual individual from the employer who generated this document. That is, if a citizen has more than one place of work, but several, then each of the employers will submit a report on this citizen.

On a note. Form 2 personal income tax is a reporting form for the tax department. According to it, the correctness of the calculation of taxes is checked.

The deadlines for submitting such a report are established by law. So if tax agent did not report the income of his employees on time or did not report at all, he faces a penalty in the form of a fine. In this case, a fine is established for each document. That is, the amount of the fine will depend on how many people the employer has on staff and how many of them he pays income.

That is, if an error is found in the document, including in the information about natural person (for example, wrong TIN), then the tax authorities will write out a fine. In this case, you will also need to submit an updated form.

The withholding agent submits the report electronically to the tax office. Issues to its employees on paper. Moreover, if an employee needs more than one copy, then this must be stated in writing. According to this appeal, the accounting staff will draw up new copies within up to three working days.

Sample application for a certificate 2 personal income tax

Both sides of labor relations need to draw up this certificate. So, the need for a tax agent is the obligation to submit it to the inspectorate, and for an employee to submit it to various authorities that require proof of income. These include:

• credit and financial institutions - when issuing a loan;
• bodies of social protection of the population - for benefits, allowances and other payments due to people with an income below the established minimum;
• new employer - when calculating sick leave payment;
• to fill out the 3ndfl declaration - when claiming the rights to receive a particular deduction, etc.

2 personal income tax is drawn up in the prescribed form, which is subject to legislative changes.

Important! The reference form is updated every year.

This form is a form in which you must fill in the following details:

• the year for which it was drawn up;
• the number of the inspection to which it is presented;
• correction number;
• employee data (last name, first name, patronymic, passport series and number, registration address);
• data on income for each month of the reporting year (salary, vacation pay, material assistance, etc.);
• deductions (when using social and property deduction the date and number of the notification issued by the tax authority to the tax agent is also put);
• the total amount of income received by these employees, the amount that is subject to tax, as well as the amount of calculated and withheld tax;
• signature and date.

The position and surname and initials of the signatory are indicated next to the signature.

Both the head of the company and others can sign the certificate. responsible person... The list of persons who have the right to sign is established by order of the organization. At the same time, the signature is the only proof of the fact of the reliability and reality of the information provided.

Sample new certificate 2 ndfl

If before 2016, in addition to the signature in the certificate, there was a place for printing, then since 2016 with the introduction of a new template it has disappeared. In addition, in the order approving new form, also does not contain information on affixing an impression. In any case, even if the law firm has put a stamp, this will not be a violation.

Deduction codes

Code deduction of personal income tax in the Help 2, personal income tax is also required. This code is used if the deduction was provided by a tax agent.

Deductions are divided into the following groups:

• standard;
• social;
• property.

To provide the first, no special permission from the tax authority is required. The standard is presented for children under the age of majority. If the child is already eighteen years old, but he continues to study in full-time education, then in this case the age increases to twenty-three years. The basis for its receipt is a written statement from the employee and the child's birth certificate attached to it.

Let's figure out what the code 126 means in the help 2 ndfl. The standard tax deduction code 126 is set in the event that it is provided for the first child.

Code 127 is set if there is a second child who is under eighteen years old.

Both are in the fourth section in 2 ndfl. To the right of this designation, the amount is indicated. If an employee has one child and has worked all year, then the limit for this deduction will be 16,800.

Code 128 is set in the event that an employee has three or more children.

Important! A larger deduction is provided for the third and subsequent child.

According to the old rules established before 2018, code 114 was put for the first child, 115 for the second, etc.

Code 129 is set if the employee's child is disabled. In this case, in addition to the application and a copy of the birth certificate, you will need a medical certificate confirming the fact of disability.

Sample Medical Disability Form

Deduction code 134 in 2 personal income tax means that the employee is the only parent of the child (we are talking about the first child). In this case, the birth certificate must contain a dash in the column of the second parent. The fact that the second parent does not live with the child, and also does not participate in his upbringing, is not a sufficient reason. Accordingly, the code 136 is put for the second child, and 137 for the third.

The tax agent can provide a property deduction with a notice from the tax office. For the notification, you must write a statement addressed to the head of the organization The application indicates which deduction the employee is claiming, in what amount and on what basis (the date and number of the notification, as well as the name of the authority that issued this document are indicated).

In this case, the following is put in 2 personal income tax:

• code 311 for the amount of the purchased dwelling;
• code 312 for the amount of interest paid on the mortgage.

Next to the number, the amount of the deduction is put, and just below the basis for the provision (number and date of notification) is indicated.

Social benefits are provided when paying for education, treatment or insurance for yourself and your loved ones. It is also provided for refund of charity expenses.

At work, it can also be obtained with a special notification issued by the inspectorate after checking the application and the documents attached to it.

In 2 ndfl it is displayed by the following designations:

• code 320 - for training;
• 321 - for teaching children;
• 324 - for treatment;
• 325 - for insurance;
• 326 - for expensive treatment.

Also, in addition to indicating the code in the certificate, you must indicate its amount, and the basis for receipt (date and number of the notification).

Sample notice for a deduction from a tax agent

Code 620 is indicated in 2 personal income tax in the presence of other deductions provided for by legislative acts in the field of taxation.

Thus, deductions can be provided not only on the declaration submitted at tax authority at the end of the year. You can use the right of deduction from your employer without waiting for the end tax period... You can also combine the two.

At the same time, when filling out 3 personal income tax, you need to carefully transfer data from 2 personal income tax. In particular, do not forget to indicate the deductions provided by the withholding agent. You can decipher this or that deduction by a special designation - a code. However, you should be aware that the list of codes changes, so it is recommended to find the latest data.

Deduction codes 126 and 127 in the declaration will sit down automatically if you specify them in a certain tab in the program provided by the website of the Tax Service. If the refund is made for several years, then several declarations will have to be drawn up, separately for each year.

• 28.08.2017

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Indication of deduction 126 in 3-ndfluo indication of deduction 126 in 3-ndfl

How the "Deductions" section looks after filling out, see the figure: In order for the program to calculate the amount of standard deductions and generate the necessary sheets in 3-NDFL, Stepanov completed another section - "Income received in the Russian Federation" - as follows: As a result of filling out these sections in the declaration, the program generated sheet E1 with information about the total standard tax deductions provided to IA Stepanov at his place of work. The program calculated the total amount of deductions, taking into account the limit on the amount of income established by the Tax Code of the Russian Federation, within which standard "child" deductions are provided. A fragment of the completed sheet E1 with information on the total amount of standard deductions and the number of months of their provision, see below: Explanation of information in Sheet E1:

• deductions for 1 child in the amount of 7,000 rubles.

(1,400 rubles / month × 5 months);

deductions provided for 5 months.

Deduction code for children 126 and 144

Standard tax deductions can apply to many employees. However, not every employee knows about this. By the way, employees of the personnel department or accounting department are not obliged to inform applicants about this, since the provision of documents is the employee's right, and not his duty. Deduction codes 126 and 127 are most common, as they relate to the first and second child.

General information A tax deduction is a kind of employee benefit. It is noteworthy that there are several types. The most popular are personal deductions for children. The first includes small amounts that are not taxed and to which war participants are entitled, as well as disabled people of the first and second groups.

The second broad group includes those amounts that are not taxed at the thirteen percent rate due to the fact that the employee has children.

Deduction code 126 and 127 for personal income tax

To do this, he filled out 3-NDFL using the Declaration 2016 program posted on the FTS website. To enter information into 3-NDFL after filling in the initial data (about the type of declaration, the IFTS code, personal data and other mandatory information), in the section "Deductions" Stepanov I.A. put a check in the following fields:

• "Provide standard deductions";
• "There is neither 104, nor 105 deduction" (which means that Stepanov I.
  A. the right to a deduction of 500 or 3,000 rubles. per month provided to the categories of persons specified in clause 1 of Art. 218 of the Tax Code of the Russian Federation);
• “The number of children per year did not change and was” - from the list, IA Stepanov chose the number “1”, which means that he has an only child.

For the opinion of the Ministry of Finance on the "children's" deductions, see the message "Personal income tax deduction for a disabled child: the Ministry of Finance has changed its position."

How to fill in tax deductions in the 3-ndfl declaration?

Attention

For 2016, 3-NDFL is filed in the form approved by order of the Federal Tax Service of Russia dated 12.24.2014 No. ММВ-7-11 / (taking into account the changes made in 2015 and 2016). See "Download the 3-NDFL declaration form for 2016-2017". 2. The year the deduction began to be used is the year for which personal income tax was first returned.

3.

The need for deductions for previous years may arise if an individual returns personal income tax for several years (for example, when buying a home in installments) or the individual learned about his right to a deduction later than the period of obtaining the right to it. See "Tax deduction when buying an apartment in a mortgage (nuances)". 4. Separate tax deductions can be obtained both in tax officeand your employer.

In the first case, 3-NDFL must be submitted to the inspectorate at the place of residence.
The amount of the deduction is determined by multiplying the amount of the accepted expenses by the tax rate (13%). The result of the product in rubles and kopecks is transferred to line 3.4. sheet E1. Deduction 327 in the Declaration program Using the Declaration program is the most convenient way to fill out a report. In order to enter data on expenses 327, you need to go to the "Deductions" section on the " Social deductions". Pension and life insurance contracts are entered in the lower block. Information is entered:

1. type of contract;
2. the name of the foundation or organization;
3. contract number;
4. agreement date;
5. the amount of the deduction used by the employer;
6. the amount of contributions.

The amount of contributions is written in full.

The program will calculate the amount of the deduction by itself.

Do I need to enter a deduction code 126 in 3 personal income tax

It is not worth delaying the provision of documents, since even if the baby appeared on the 29th, the deduction will be provided for the entire month worked. Accountants should also take this into account. A tax deduction for a child is provided from the month of his birth, subject to the timely provision of documents. New place of work. What do you need? If an employee has come to a new place of work and wants to receive a tax deduction, then in addition to the documents listed above, he must also provide a certificate in the form of 2-NDFL.

This is necessary so that the accountant can enter information about the employee's salary from the beginning of the year. This allows you to prevent the use of the deduction upon reaching the threshold of 350,000 rubles. Also, if an employee gets a job in the same month in which he was fired from another organization, the accountant can check whether he has already been charged deductions for that month.

Info

Here the classification is quite large, since everything affects the deduction code, from the presence of a second parent to how the child is in the account. How can you calculate your tax? If an employee wants to check his own tax, then he must know how to calculate it correctly. In the general case, the entire amount of his salary is multiplied by thirteen percent, or by 0.13.

However, if an employee has the right to a tax deduction and he provided a full package of documents, then he should not tax the entire amount of his salary, but only part of it. Deduction code 126 and 127 suggests, for example, that an employee who has a first or second minor child has the right to a deduction of 1,400 rubles. If there are two children, then the amount is doubled. However, it is necessary to bring all documents for children on time.
In the month in which this amount was collected, deduction codes 126 and 127 will not work. If a child was born: we carry documents If an employee who works at the enterprise has a child, then he can immediately bring the entire package of documents to provide the standard deduction of codes 126 and 127, and any other. It all depends on what kind of child appeared in the family. This requires only two documents: a personal statement and a copy of the child's birth certificate. However, nuances are possible. If a parent is raising a child alone, he / she must also provide documents that confirm this. These include a certificate for single mothers in the form of number 25, a death certificate of the second parent, a certificate that he was recognized as missing.
However, for the latter it will be somewhat wider. If an employee has two children under the age of eighteen or who are studying on a full-time basis, he must provide the following documents:

• Personal statement. Both children can be entered into one at once.
• Birth certificates of both children, as well as their copies. It is worth noting that even if the child already has a passport, it is the certificate that is provided, since it is in this document that there is information about the parents.
• Certificate in the form 2-NDFL, if the employee gets a job.

It is also worth noting that if the first child no longer fits the category of persons for whom the deduction is provided, then a certificate for him must still be brought. This confirms the fact that the child for whom the code 127 is used is the second.