Register of information on the income of individuals form download. Register of information on the income of individuals form download Filling out a certificate: useful samples

The register of 2-NDFL certificates is one of the most important documents when submitting reports for the ended tax period. Its relevance lies in the fixation of the transferred amounts to the budget for individuals working at the enterprise.

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The data provided in this register is used when civil servants conduct analytical work on the calculation and payment of income tax.

It is important for an accountant to correctly fill out the register of 2-NDFL certificates, because For organizations reporting to tax authorities, it provides protection from penalties.

Let's figure out how to do this correctly.

What it is?

Appendix 1 to the Procedure approved by , provides a sample register form. The document is formed as a summary table consisting of three columns.

After the reporting period, it is necessary to submit information about the income of individuals and the withholding of income tax from them in this tabular version to the tax service.

This list must exactly correspond to the data on personal income tax certificates 2, which must also be submitted to tax inspectors annually after the end of the reporting period.

The submitted register reflects the following information:

• identification information about the employer of workers (TIN or KPP, OKTMO);
• list of full-time employees - personal income tax payers, indicating personalized information for each of them (full name and date of birth);
• the number of sheets on which certificates are submitted separately for each employee is indicated.

The information in the certificates and register must be presented in exact accordance with each other, otherwise the tax inspector may refuse to accept the documents.

Who forms?

Responsibility for drawing up the certificate depends on the form in which the certificates are submitted in Form 2NDFL.

Actions in this case are justified as follows:

• If they are sent to the tax authorities electronically, then the tax agent is relieved of the obligation to compile a list of the issuance of 2nd personal income tax certificates. The document will be automatically generated on the tax office side. This is indicated in the text of paragraph 29 of the Procedure approved by the Federal Tax Service of the Russian Federation on September 16, 2011 No. ММВ-7-3/576. After 5 days after sending the reports, the tax agent should receive a response by email with a protocol on the acceptance of the certificates and the formation of the register.
• When tax agents submit certificates on paper or electronic media (flash card, disk, or similar device), the reporting person cannot do without a register. He must first create a document, then print it on paper in 2 copies, and then attach it to the information on the 2NDFL certificates. This provision is justified in clauses 6 and 15 of the Procedure.
• Tax inspectors check certificates and the 2NDFL register for errors and, if they are found, cross out inaccurate data. Upon completion of the inspection, a protocol is drawn up, to which one copy of the register is attached for return to the reporting party. They can be issued either immediately after the report is accepted or after a ten-day period, starting from the moment the information on the income of individuals is received.

Normative base

The fundamental document, which contains the rules for drawing up 2NDFL certificates and the accompanying list, was approved by Order of the Federal Tax Service of Russia dated September 16, 2011 No. ММВ-7-3/57.

Tax agents need to pay special attention to the deadlines for submitting documents so as not to be among the fined persons.

A paper register is required for those who submit income certificates for individuals, bypassing email. Therefore, everyone who sends information personally to the inspector without Internet technology should not forget about the register.

Please note that such reporting must be submitted annually, but the deadlines may be, for example, as follows:

• In 2016, the deadline for submitting personal income tax certificates 2 with code “2”, which indicates the impossibility of withholding income tax for 2015, was set until 03/01/2016.
• For certificates with code “1” the final deadline was 04/01/2016.

In its letter to the Federal Tax Service No. BS-4-11/5443 dated March 30, 2016. informed that if data under code “2” has already been submitted, then it must be submitted again, but with code “1”.

Some companies have won disputes in court regarding the issue of submitting such information twice.

The decisions stated that if all the necessary information was provided in the first report under code 2, then it was absolutely legal to submit it only once.

Register of 2-NDFL certificates in 2019

So, let’s take a closer look at filling out and submitting the register to the tax authorities.

How to fill it out correctly?

To fill out the register according to 2nd personal income tax certificates, in the accounting program 1C Enterprise 8.3 you need to click the “Create” option in the menu item “Reporting, certificates -2ndtax”.

Then you should generate the information in this order:

• Decide on code “1” or “2”. If it is not possible to withhold personal income tax, then a two should be assigned, otherwise a “1” should be given.
• The next stage involves filling out the Federal Tax Service and OKTMO/KPP. To edit these parameters, you must click “Open” and enter the required information.
• When you click on the “Fill” button, a table section will be automatically generated. In this case, entering reporting data into the “Transferred” column is possible only if journal entries for transferring personal income tax to the budget have already been posted.
• When drawing up reference documents in Form 2 of personal income tax, by clicking on the print button, a Register can be immediately created.

Form and sample form

The completed registry form looks like this:

If it is submitted on paper, you can download the form for free here:

How many copies should I provide and within what time frame?

When submitting a package of documents with 2NDFL certificates in the form of papers or on removable storage media, you will need 2 copies of the register:

• the first for the tax office;
• the second is for the tax agent submitting reports.

If the date coincides with a weekend or holiday, the period is extended until the first working day.

The data is transferred to the tax authority where the enterprise is registered. Before this final date, it is necessary to report on income certificates of individuals and attach a register to them, unless e-mail is used to transmit data.

What documents will be returned?

When transferring information with the register according to personal income tax certificates 2, tax inspectors are required to return one of the two copies to the reporting person along with the protocol.

He must do this within 10 days from the date of delivery of the report for inspection.

Thus, civil servants confirm that the individual provided them with documentation on the income of individuals.

In practice, registers are more often returned from the tax office with protocols on the discovery of inaccurate information or errors than on their absence.

If submitted in person, the register must be returned on the day the data is submitted.

Otherwise, civil servants send the papers within ten days by registered mail to the company.

Nuances of submitting electronically

The procedure defines the stage of formation and delivery of the register in each case, except for data transmission via a telecommunication channel.

If sending is done via Internet communication networks, then the register will be automatically created at the tax office. This makes it easier for tax agents to submit documents.

Responsibility for submitting certificates without a register

If the report on certificates 2 personal income tax does not have a consolidated register, then acceptance may be refused and those submitting the reports may be fined up to 200 rubles.

What form should I use to generate the 2-NDFL certificate for 2016? Has the new certificate form been approved? How long does it take to submit a certificate for 2016 to the Federal Tax Service? How to reflect new income and deduction codes in the certificate? You will find answers to these and other questions in this article, and you can also see a sample of filling out a 2-NDFL certificate for 2016.

Who must submit 2-NDFL for 2016

Organizations and individual entrepreneurs that are recognized as tax agents for personal income tax must withhold and transfer to the personal income tax budget from income paid to individuals. In addition, tax agents are required to report this to the Federal Tax Service at the end of each year. For these purposes, 2-NDFL certificates are annually submitted to the tax inspectorates.

When you can not submit 2-NDFL

There is no need to submit 2-NDFL certificates in 2017 if during 2016 the organization or individual entrepreneur did not pay income to individuals for which they are tax agents. So, for example, you don’t have to report on employees for whom the organization did not pay wages or make any other payments from January to December 2016. There is no need to submit 2-NDFL with zero indicators. There is simply no point in zero 2-NDFL certificates.

Deadline

Organizations and individual entrepreneurs are required to submit 2-NDFL certificates about income and withheld personal income tax to the Federal Tax Service no later than April 1 of the year following the reporting year (clause 2 of Article 230 of the Tax Code of the Russian Federation). However, April 1, 2017 is a Saturday. In this regard, the deadline for submission is moved to the next working day. Accordingly, most tax agents need to submit 2-NDFL certificates for 2016 with “sign 1” no later than April 3, 2017 (inclusive).

Also, information must be submitted to the Federal Tax Service Inspectorate in Form 2-NDFL in relation to individuals to whom the tax agent paid income in 2016, but personal income tax was not withheld from this income. For example, if in 2016 an organization gave a gift worth more than 4,000 rubles to a citizen who is not its employee. The deadline for submitting such certificates is no later than March 1 of the year following the reporting year (clause 5 of Article 226 of the Tax Code of the Russian Federation). Accordingly, if you paid income to individuals in 2016 from which personal income tax was not withheld, then no later than March 1, 2017 (this is Monday) you need to submit 2-NDFL certificates to the Federal Tax Service Inspectorate for these individuals with the “2” order. Moreover, within the same period, the “physicist” himself must be notified about the unwithheld tax. Cm. " ".

Presentation method

It is possible to submit 2-NDFL certificates “on paper” only if in 2016 the number of individuals who received income from a tax agent is less than 25 people (Clause 2 of Article 230 of the Tax Code of the Russian Federation). If 25 or more people received income, then they must report electronically via telecommunications channels through an electronic document management operator.

New form: approved or not

The form of a certificate of income for an individual 2-NDFL and the procedure for filling it out were approved by order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/485. At the same time, a new form of 2-NDFL certificate for reporting for 2016 was not developed or approved. The new form simply does not exist. In 2017, you need to fill out the form that was used before when reporting for 2015 was submitted. Cm. " ".

The composition of the current form of certificate 2-NDFL is as follows:

You can download the current 2-NDFL certificate form here.

Filling out the certificate: useful samples

Formatting the title

In the title of the certificate for 2016, in the “attribute” field, mark 1 if the certificate is provided as an annual report on income and withheld amounts of income tax (clause 2 of Article 230 of the Tax Code of the Russian Federation). If you simply inform the Federal Tax Service that in 2016 it was impossible to withhold tax, then indicate the number “2” (clause 5 of Article 226 of the Tax Code of the Russian Federation).

In the “Adjustment number” field, show one of the following codes:

• 00 – when preparing the initial certificate;
• 01, 02, 03, etc. – if you fill out a corrective certificate (that is, if in 2017 you “correct” previously submitted information”);
• 99 – when filling out a cancellation certificate (when you need to completely “cancel” the information already submitted before).

In the “In the Federal Tax Service (code)” field, mark the tax office code, indicate the year “2016” in the title, and also assign a serial number and date of generation to the certificate. As a result, the title of the 2-NDFL certificate for 2016 may take the following form:

Section 1: enter information about the tax agent

In section 1 of the form, provide basic information about the organization: name, tax identification number, checkpoint, contact telephone number. However, keep in mind that individual entrepreneurs indicate only the TIN, and they put a dash in the checkpoint field.

If income to an individual was paid by the head office of the company in 2016, then in the 2-NDFL certificate you need to show the TIN, KPP and OKTMO at the location of the head office. If the income was received from a separate division, then mark the checkpoint and OKTMO at the location of the “separate division”.

In the “OKTMO Code” field, indicate the code of the territory in which the tax agent is registered. You can recognize this code by the Classifier approved by order of Rosstandart dated June 14, 2013 No. 159-st. However, if the 2-NDFL certificate is generated on behalf of an individual entrepreneur, then the approach when filling out should be as follows:

• indicate OKTMO at the place of residence of the entrepreneur according to the passport (except for individual entrepreneurs on UTII and on the patent taxation system);
• if the individual entrepreneur is on “imputed” or “patent”, then reflect OKTMO at the place of business in the appropriate tax regime.

Section 2: fill in information about the recipient

In section 2, enter the details of the individual to whom the income was paid. So, in particular, indicate your full name and tax identification number, date of birth. We will explain in more detail how to fill out section 2 of the 2-NDFL certificate for 2016 in the table:

Filling out the fields in section 2 of the 2-NDFL certificate
Field	What to indicate
"TIN in the Russian Federation"	Identifier specified in the TIN certificate of an individual.
"TIN in the country of residence"	TIN or its equivalent in the country of citizenship of the foreign employee.
"Taxpayer status"	One of the following codes: 1 – for tax residents; 2 – for non-residents (including for citizens of the EAEU: the Republic of Belarus, Kazakhstan, Armenia and Kyrgyzstan); 3 – for non-residents – highly qualified specialists; 4 – for employees who are participants in the state program for the voluntary resettlement of compatriots living abroad; 5 – for foreign employees who have refugee status or have received temporary asylum in the Russian Federation; 6 – for foreign employees working on the basis of a patent.
"Citizenship (country code)"	Code of the country of permanent residence of the person. The code, for example, of Russia is 643 (according to the Classifier, approved by Resolution of the State Standard of Russia dated December 14, 2001 No. 529-st).
“Identity document code”	Code from the reference book “Document Codes” (Appendix 1 to the order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/485).
“Residence address in the Russian Federation”	Address of permanent residence of an individual according to a passport or other document confirming such address.
Subject code	Directory code “Codes of subjects of the Russian Federation and other territories (Appendix 2 to the order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/485).

Section 3: grouping income

In the table of section 3 of the 2-NDFL certificate for 2016, show the amount of income received for 2016, the codes of income and deductions and the tax rate. Please fill out this table monthly. At the beginning of the table, show the tax rate at which the income reflected in this section is taxed. If in 2016 an individual was paid income taxed with personal income tax at different rates, then fill out section 3 several times - at each rate.

Let us remind novice accountants that each type of income and each type of tax deductions are assigned individual codes, for example:

• for income in the form of wages - code 2000;
• when paying remuneration under other civil contracts (except copyright) – code 2010;
• when paying benefits for temporary disability - code 2300;
• if there is no separate code for income - code 4800. That is, for example, under code 4800 you can show above-limit daily allowances, compensation for unused vacation, severance pay in excess of three times the average earnings, etc. (letter of the Federal Tax Service of Russia dated September 19, 2016 No. BS- 4-11/17537).

If we talk about the most common case, then if an employee in the period from January to December 2016 received only wages under an employment contract, then section 3 of the 2-NDFL certificate for 2016 with sign “1” may look like this:

Also, in section 3 of the 2-NDFL certificate for 2016, you need to reflect the codes of deductions provided to individuals and the amount of such deductions. However, do not get confused: in section 3, reflect only professional tax deductions (Article 221 of the Tax Code of the Russian Federation), deductions in the amounts provided for in Article 217 of the Tax Code of the Russian Federation and amounts that reduce the tax base on the basis of Articles 214.1, 214.3, 214.4 of the Tax Code of the Russian Federation. The corresponding deduction code must be indicated opposite the income for which this deduction is applied.

New income codes from 2017

In 2-NDFL certificates, separately show the bonuses that employees received in 2016 for production results as part of their remuneration. For such bonuses, code 2002 has been in effect since 2017. If bonuses were issued at the expense of net profit, then show them with code 2003. Note that until 2017, bonuses were not allocated with a separate code: for bonuses for labor, the same code was indicated as for salary in cash – 2000.

Standard, social, investment and property tax deductions should not be reflected in section 3 of 2-NDFL certificates. The following section of the 2-NDFL certificate is provided for them.

Section 4: highlighting deductions

In section 4 of the 2-NDFL certificate, show the standard tax deductions provided in 2016 (Article 218 of the Tax Code of the Russian Federation), social (Article 219 of the Tax Code of the Russian Federation), investment, and property deductions for the purchase (construction) of housing (subparagraph 2, paragraph. 1 Article 220 of the Tax Code of the Russian Federation). The code that must be entered in the “Deduction Code” column can be determined from Appendix 2 to the order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/387. In the “Deduction Amount” column, enter the deduction amount corresponding to the specified code.

Some social and property deductions are provided by employers to their employees. In this regard, in the lines “Notification confirming the right to a social tax deduction” and “Notification confirming the right to a property tax deduction,” the accountant needs to note the number and date of the corresponding notification and the code of the Federal Tax Service that issued the notification.

Changes in deduction codes since 2017

You can also find a complete list of income and deduction codes that may be required to generate a 2-NDFL certificate for 2016 in the material: "".

Let's assume that an employee was provided with a standard tax deduction for their first child in 2016. This deduction in 2017 corresponds to deduction code 126. The deduction amount was 16,800 rubles. In this case, an example of filling out section 4 of the 2-NDFL certificate for 2016 will look like this:

Show all figures in the certificate for 2016 (except for the personal income tax amount) in rubles and kopecks. However, reflect the amount of tax (personal income tax) in full rubles (do not take into account amounts up to 50 kopecks, amounts of 50 kopecks or more - round up to the nearest whole ruble). For example, if the tax is 15.78 rubles, then show 16 whole rubles on the certificate.

Section 5: summing up

In section 5 of the certificate, summarize the total amount of income of an individual and personal income tax at the end of 2016 for each tax rate. If, during the tax period, the tax agent paid an individual income taxed at different rates (for example, 9%, 13%, 15%, 30%, 35%), then for each of them it is necessary to create sections 3 - 5 of certificate 2 -NDFL. Below in the table we will explain the general procedure for filling out the 2-NDFL certificate for 2016.

General procedure for filling out the 2-NDFL certificate for 2016
Help field	Filling
	2-NDFL with sign 1	2-NDFL with sign 2
"Total Income"	Total income at the end of 2016 (excluding deductions).	The total amount of income in 2016 from which personal income tax was not withheld.
"The tax base"	The tax base from which personal income tax was calculated in 2016.	Tax base for calculating personal income tax
"Tax amount calculated"	The amount of calculated personal income tax (the tax base is multiplied by the tax rate).	The amount of personal income tax that has been calculated but not withheld.
“Amount of fixed advance payments”	The amount of fixed advance payments by which the personal income tax should be reduced (data taken from the notification of the Federal Tax Service).	0
"Tax amount withheld"	The amount of personal income tax withheld from the income of an individual.	0
“Tax amount transferred”	The amount of personal income tax transferred for 2016.	0
“Amount of tax over-withheld by the tax agent”	The excess amount of personal income tax not returned by the tax agent, as well as the amount of overpayment of personal income tax due to a change in tax status.	0
“The amount of tax not withheld by the tax agent”	The calculated amount of personal income tax not withheld in 2016.

Here is an example of filling out section 5 of the 2-NDFL certificate for 2016. Let’s assume that the income of an individual for 2017 was 549,200 rubles. After applying tax deductions, the tax base amounted to 457,500 rubles. The tax rate is 13 percent. This means the personal income tax amount is 59,475 rubles (457,500 x 13%). This amount was calculated and withheld by the employer at the end of 2016. And I filled out section 5 of the help like this:

As a result, after filling out all the above sections, a sample 2-NDFL certificate for 2016 with sign “1” may look like this:

Responsibility of tax agents

If you do not submit a certificate in form 2-NDFL for 2016 to the Federal Tax Service on time, the tax authorities will have the right to impose a fine on the organization or individual entrepreneur under Article 126 of the Tax Code of the Russian Federation: 200 rubles.

Also, for failure to submit or for late submission of the annual 2-NDFL certificate, at the request of the Federal Tax Service, the court may impose administrative liability in the form of a fine in the amount against the manager or chief accountant: from 300 to 500 rubles. (Article 15.6 of the Code of Administrative Offenses of the Russian Federation).

In addition, if inspectors from the Federal Tax Service identify errors in 2-NDFL, they may regard them as “unreliable information.” And then the tax agent can be additionally fined 500 rubles for each “unreliable” document. If there are a lot of erroneous certificates, then the fine may increase.

The Ministry of Justice of Russia registered the order of the Federal Tax Service dated October 2, 2018 No. ММВ-7-11/566@, which approved the new form of the 2-NDFL certificate, the procedure for filling it out and the electronic format of this certificate. For the first time, tax agents will have to report using the new form based on the results of 2018.

Submit 2-NDFL certificates for 2018 to the tax office using the new form. The structure was changed and several fields were removed. Provide employees with information about their income on the new form “Certificate of income and tax amounts of an individual.” This form generally corresponds to the old 2-NDFL. To figure out where what information now needs to be entered, check out this table.

Intelligence	Section where to provide information and what has changed in it
	Old 2-NDFL of five sections	New 2-NDFL in the Federal Tax Service of three sections and an appendix	New Certificate of income and tax amounts of an individual * of five sections
Help number	Heading at the beginning of the form		No props
Tax agent information	Section 1	The beginning of the form (its general part)	Section 1
Information about the individual - recipient of the income	Section 2	Section 1. The section does not include the field “TIN in the country of citizenship”	Section 2. The field “TIN in the country of citizenship” was removed from section 2
Information about income and deductions by month	Section 3	Help appendix	Section 3
Standard, social and property tax deductions	Section 4	Section 3. The section does not include the fields “Notification confirming the right to a property tax deduction”, “Notification confirming the right to a social tax deduction”. A new field “Notification type code” has appeared. It reflects code 1, 2 or 3	Section 4. There are no fields for notification details for property and social tax deductions
Total income and tax amounts for the tax period	Section 5	Section 2. The section does not include the field “Notice Confirming Eligibility for Tax Reduction on Fixed Advance Payments.” The details of this notification are reflected in section 3	Section 5. There are no fields for the details of the notification confirming the right to reduce tax on advance payments

* This certificate is issued to taxpayers upon their application in accordance with paragraph 3 of Article 230 of the Tax Code (Federal Tax Service No. ММВ-7-11/566 dated 10/02/2018).

How to fill out and submit 2-NDFL certificates for 2018

Since 2019, there are two forms of certificates of income and tax amounts:

1. Certificate of income and tax amounts - for the tax office;
2. Certificate of income in form 2-NDFL and tax amounts - for individuals upon their application.

For your attention, we provide information on how to correctly fill out 2-NDFL certificates for 2018 without errors. Various incomprehensible points in the 2-NDFL certificate are analyzed. Because due to some important errors, inspectors may ask for clarification. Download Procedure for filling out 2-NDFL

A new 2-NDFL can be generated in the updated “Legal Taxpayer”

Version 4.60 of the “” program is posted on the GNIVC website. The new version provides the ability to generate 2NDFL and 3NDFL according to the new form.

The software for generating declarations for UTII, property tax, and DAM has been improved.

The GNIVC website also contains a new version 2.136 of the Tester program.

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Deadlines for submitting the 2-NDFL certificate form, where to submit it, methods of submission, who signs, presence of a stamp

Due dates

At the end of the year, the tax agent is obliged to submit a 2-NDFL certificate to the inspectorate on time.

• no later than March 1, a certificate with sign “2”. It is compiled for those individuals from whose income personal income tax cannot be withheld (for example, when giving gifts worth more than 4 thousand rubles to citizens who are not employees of the organization;);
• before April 1 with sign "1". In this case, the amount of all income received by an individual over the past year is reported; tax base from which personal income tax is calculated.

Note:
A table of reporting declarations is provided, who and when submits reports and declarations only in electronic form via the Internet in 2019

There is no responsibility for the fact that the company filled out the certificate with errors. Therefore, tax authorities can fine an organization only if the certificates are not submitted. 200 rubles each. for each missing document (clause 1). They may ask for clarification if they see inconsistencies and contradictions.

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Where to submit 2-NDFL certificates

Depending on where employees or other individuals receive income. At the head office location or in a separate division.

What are the ways to submit 2-NDFL certificates for 2018?

1. in electronic form via telecommunication channels;
2. on paper (in person, through a representative or by mail with a list of attachments), if the number of certificates does not exceed 24 pieces.

1 . On paper: submitted to the tax office in person or sent by registered mail. This method is only suitable for those companies. In which in 2018 the number of people who received income was less than 25 Human. The certificates must be accompanied by a register of income information in two copies. One of which will remain with the Federal Tax Service.

If you submit certificates of income paid to employees on paper. Then the tax authorities, having checked these certificates, must draw up " Protocol for receiving information on the income of individuals for 2018 on paper."

This Protocol is drawn up in two copies and must be signed. Both by tax authorities and by you (if you submit 2-NDFL to the Federal Tax Service in person and not by mail). Moreover, it is not necessary to take the organization’s seal with you. The protocol will be considered valid even if only the signature of an authorized person is present. (Letter of the Federal Tax Service dated October 22, 2014 No. BS-4-11/21887@).

Having a protocol for submitting Form 2-NDFL is very important. Because it is he who confirms the fact of submitting certificates in form 2-NDFL. And also that they passed the filling control. Therefore, do not forget to pick up your copy of the Protocol from the Federal Tax Service!

2. Electronically: via the Internet (special operator, or the website of the Federal Tax Service of Russia). The number of information grouped into one file should not exceed 3000. In the first of these options, a paper register of income information must be attached to each file. One of these documents remains with the Federal Tax Service. And the other is returned to the tax agent. Having received the certificates via the Internet, the inspection will confirm the date of receipt of electronic documents with a corresponding notice the next day. Then, within 10 working days, the Federal Tax Service will send files with a register of information on income and a protocol for receiving information on income.

See the cheat sheet for those submitting 2-NDFL certificates via telecommunication channels. In the letter of the Federal Tax Service of Russia dated January 28, 2015 N BS-4-11/1208@.

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Who signs 2-NDFL, stamp on the certificate

Since 2016, the rules for filling out the Certificate stipulate that it can be signed by:

• the tax agent himself (Code 1)
• his authorized representative (code 2).

In this case, you need to put the corresponding code in the help. If the Certificate is submitted to the Federal Tax Service by a representative, then the name of the document must also be reflected. Confirming the authority of this person.

There is no need to stamp the 2-NDFL certificate

The 2015 certificate required certification with a round seal. The new Certificate 2-NDFL 2019 does not provide space for printing. But if you wish, no one forbids you to put an imprint of your round seal if you have one.

Note: Letter of the Federal Tax Service dated February 17, 2016 No. BS-4-11/2577

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Forms and Sample of filling out Income Certificate

FORM and EXAMPLE of certificate 2-NDFL for 2018

Note: Download form:
1. Help 2-NDFL 2018 example of filling out PDF (325 kb)
2. Help 2-NDFL 2018 example of filling out Excel (112 kb)
3. Initial data for example
4. Certificate 2-NDFL 2018 for the Federal Tax Service (blank form, Excel 100 kb)
5. Certificate 2-NDFL for an employee (blank form, Excel 100 kb)
6. Procedure for filling out 2-NDFL

FORM and EXAMPLE of certificate 2-NDFL for 2017 (after February 10, 2018)

Note: Download form:
1. Help 2-NDFL 2017 example of filling out PDF (223 kb)
2. Help 2-NDFL 2017 Excel (52 kb)
3. Help 2-NDFL 2017.xls (blank form, Excel 52 kb)

FORM and EXAMPLE of certificate 2-NDFL for 2017 (until February 10, 2018)

When drawing up a certificate of income for an individual upon their application using the form from Appendix 5 to the order of the Federal Tax Service, you can be guided by the old Procedure. Approved by order of the Federal Tax Service dated October 30, 2015 No. ММВ-7-11/485. The fact is that separate rules for drawing up this form were not approved. At the same time, the form itself, both in structure and in terms of details, almost completely corresponds to the old form 2-NDFL.

Fill out the certificate information based on the information reflected in the personal income tax registers.

Certificate 2-NDFL provides information about the tax agent.

• in section 1, indicate information about the individual in respect of whom the certificate is being filled out,
• in section 2 - information on the total amount of income, tax base and personal income tax,
• in section 3 - deductions provided to the employee,
• in the appendix - a breakdown of income and deductions by month.

If during the tax period the employee was accrued income taxed at different rates, fill out sections 1, 2 and 3, as well as the appendix for each tax rate. (clause 1.19 of the Procedure, approved by order of the Federal Tax Service dated 10/02/2018 No. ММВ-7-11/566).

It is more convenient to fill out the certificate in form 2-NDFL in the following sequence. A common part; section 1; application; section 3; section 2.

a common part

In the header of the general part, in the fields “TIN” and “KPP”, indicate the TIN and KPP of the organization. If you submit the certificates at the location of the separate unit. Then in the “Checkpoint” field, indicate the checkpoint of the separate division, TIN of the parent organization.

If the organization is the largest taxpayer. Specify the checkpoint at the place of registration of the territorial Federal Tax Service.

Organizations take the TIN and KPP from the notification of registration of the organization. Entrepreneurs indicate only the TIN. You can view it in the registration notice. Place a dash in the checkpoint field.

After the help title, provide the following information in the fields.

Field	What to indicate
"Help number"	A unique serial number of the certificate in the reporting tax period. Assigned by the tax agent. When submitting a correction or cancellation form to replace the previously submitted one. In this field, enter the number of the previously submitted form
"Reporting year"	The year for which you are issuing a certificate
"Sign"	1, if the certificate is provided by a tax agent as an annual report (clause 2 of Article 230 of the Tax Code); 2, if the tax agent informs the inspectorate that it is impossible to withhold tax (clause 5 of Article 226 of the Tax Code), for example, when issuing a gift; Important! In the certificates 2-NDFL, which must be submitted by April 1. (i.e. when personal income tax was withheld from an individual), there must be a sign 1 , not 2. Otherwise, the tax office may consider that the certificates have not been submitted. Note: If you submitted certificates with sign 2, then it is safer to report on the same income by April 1. By submitting a certificate with attribute 1. 3, if the certificate is provided by the legal successor of the tax agent as annual reporting (clause 2 of Article 230 of the Tax Code); 4, if the successor of the tax agent informs the inspectorate about the impossibility of withholding tax (clause 5 of Article 226 of the Tax Code), for example, when issuing a gift
"Adjustment number"	00 – when preparing the initial certificate; the value is one more than in the previous certificate - when drawing up a corrective certificate. For example, during the initial adjustment – ​​01, during the second adjustment – ​​02, etc.; 99 – when drawing up a cancellation certificate
“Submitted to the tax authority (code)”	The four-digit code of the tax office where the tax agent is registered. For example: 7743, where 77 is the region code, 43 is the inspection number
"Name of tax agent"	Indicate the abbreviated name of the organization according to the constituent documents. If there is no abbreviated name, please provide the full name. Do the same when submitting certificates to the tax authority at the place of registration of the separate division. (letter of the Federal Tax Service dated August 15, 2018 No. PA-4-11/15802) If the tax agent is an individual. In this field, indicate the last name, first name, patronymic (if any), which are indicated in the identity document. Please indicate double surnames with a hyphen (for example, Ivanov-Yuryev). Does the legal successor submit the certificate? In this case, the name of the reorganized organization is indicated in the field. Or a separate division of a reorganized organization
"OKTMO code"	Code of the territory in which the tax agent is registered. Determine this code using the All-Russian Classifier, approved by order of Rosstandart dated June 14, 2013 No. 159-st, or using a comparison table for OKATO and OKTMO codes. Entrepreneurs (except for UTII payers and those working under a patent), notaries, and lawyers indicate OKTMO at their place of residence. Entrepreneurs on UTII or a patent indicate OKTMO at the place of business in the appropriate special mode. If the income was paid by a separate division of the organization. Then in the certificate indicate OKTMO at the location of this unit. If during the calendar year a citizen received income in various separate divisions with different OKTMO codes. For each of them you will have to draw up a separate certificate. The legality of such a requirement was confirmed by the decision of the Supreme Arbitration Court of March 30, 2011 No. VAS-1782/11. Important: if an organization has changed its location and registered for tax purposes at a new address, please note the following. Submit separate certificates to the tax office at your new place of registration: according to the old OKTMO code - for the period before registration at the new location; according to the new OKTMO code - for the period after registration at the new location. In this case, focus on the date of tax withholding, and not on the date the employee’s income arose. For example, the organization changed its address in April. After changing the address, she paid the employees’ salaries for March and paid personal income tax. In this case, transfer the tax according to the new OKTMO. Indicate data on the March salary in the 2-NDFL certificate also with the new OKTMO. Always put the new one in checkpoint certificates with old and new OKTMO. This was stated in the letter of the Federal Tax Service dated December 27, 2016 No. BS-4-11/25114, which was brought to the attention of all inspections. Federal Tax Service employees confirm this in their private explanations
“Form of reorganization (liquidation) (code)” and “TIN/KPP of the reorganized organization”	Filled out only by the successor, submitting certificates for the last tax period and updated certificates for the reorganized organization to the tax office at the place of registration. For the codes of the reorganization (liquidation) form, see Appendix 2 to the Procedure approved by Order of the Federal Tax Service dated October 2, 2018 No. ММВ-7-11/566. In this case, the legal successor in the certificate indicates the name of the reorganized organization and its OKTMO code

Section 1

In section 1, provide the employee’s personal information.

In the “TIN in the Russian Federation” field, enter the employee’s TIN. Look at it in the certificate of registration of an individual. You can ask for such a document when applying for a job. Although the employee is not required to present it.

Note: The tax office is required to accept a certificate in form 2-NDFL. In which the TIN of the employee - a citizen of Russia - is not indicated. This follows from section III of the Procedure, approved by order of the Federal Tax Service dated October 2, 2018 No. MMV-7-11/566, letter of the Federal Tax Service dated August 17, 2018 No. PA-4-11/15942.

Please indicate your last name, first name and patronymic in full, without abbreviations, as in your passport. Writing in Latin letters is only allowed for foreigners. Do not fill out your middle name. Only if it is not in the passport. For foreign citizens, the last name, first name and patronymic can be indicated in letters of the Latin alphabet.

In the “Taxpayer Status” field, indicate:

– 1 – for tax residents;
– 2 – for non-residents (including for citizens of the EAEU states: the Republic of Belarus, Kazakhstan, Armenia and Kyrgyzstan);
– 3 – for non-residents – highly qualified specialists;
– 4 – for employees who are participants in the state program for the voluntary resettlement of compatriots living abroad;
– 5 – for foreign employees who have refugee status. Or received temporary asylum in Russia;
– 6 – for foreign employees who work on the basis of a patent.

In addition, for failure to submit or untimely submission of a 2-NDFL certificate at the request of the tax inspectorate, the court may impose administrative liability (Article 15.6 of the Administrative Code) in the form of a fine in the amount of:

• for citizens – from 100 to 300 rubles;
• for officials – from 300 to 500 rubles.

If the organization indicated the TIN of an individual correctly, but made a mistake in the passport data, there will be no fine. The Federal Tax Service made this conclusion in its decision dated December 22, 2016 on complaint No. SA-4-9/24731@. The decision was published on the official website of the tax service on April 10, 2017.

Decisions on complaints that the Federal Tax Service publishes on the official website are binding on tax inspectors. If you are fined for incorrect personal data of an employee in the certificate, refer to decision No. SA-4-9/24731@. Inspectors must remove the fine.

There will also be no fine if the tax agent himself discovers the error and corrects the information in a timely manner (before the inspection finds the error).

Moreover, early submission of certificates will not save you from a fine. Let’s say an organization submitted forms 2-NDFL in February. In March, the inspection discovered inaccuracies and notified the organization about it. In such a situation, even if the organization corrects all errors and submits updated certificates by April 1, it will still be fined. This procedure is provided for in paragraph 1 of Article 126.1 of the Tax Code. Similar clarifications are in the letter of the Ministry of Finance dated June 30, 2016 No. 03-04-06/38424.

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The program is used to prepare taxpayers for ALL machine readable forms documents. Tax and accounting reporting. Documents used when registering taxpayers. When submitted to the tax authorities. And for preparing and uploading files any tax reporting!

Questions and answers regarding the 2-NDFL certificate. Depending on where employees or other individuals receive income. At the head office location or in a separate division. How to submit an updated 2-NDFL

To correctly fill out the 2-NDFL certificate, the “Income Codes” reference book is provided. A lot depends on the right choice of income.

Look at this table, maybe you don’t need to submit 2-NDFL certificates. Why do extra work?

Every year, employers report on the amounts of personal income tax paid from the salaries of their employees. The reporting form is 2-NDFL certificates, accompanied by a special register. Let's talk about how to fill out such a register of information about the income of individuals.

Since 2014, the form of the register has changed somewhat - summary data on employee income has disappeared from it. Now this is a table of three columns, in the first of which you indicate the numbers of the tax certificates submitted to the tax authorities, then you provide the full names of your employees and, finally, in the third, you enter their dates of birth.

Above the table there is a small header for indicating various identification information: register number and date, tax authority code, name of the electronic file with 2-NDFL certificates. Then follows information about the tax agent who withheld and transferred the tax: full name, INN, OKTMO.

In the line “attribute of the information provided” you must indicate either “1” or “2”. If you have fully withheld and transferred the tax, then put the checkbox “1”. If it was not possible to withhold tax – “2”.

Then you should indicate the total number of certificates provided, sign the register at the bottom, and put a stamp on it.

A sample of filling out the register of information on the income of individuals and the form can be downloaded on our website.

Download the form and sample register of information on the income of individuals All forms

• register of information about the income of individuals sample.doc
• register of information about income of individuals form.doc

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During the year, the employer makes payments to its employees - salaries, vacation pay, sick leave, and others. They need to withhold and pay personal income tax. To control the process of tax receipts into the budget, legislators developed and introduced 2-NDFL reporting. It is based on certificates that are filled out for each employee.

The register of information includes a list of persons for whom the organization reports personal income tax. It is compiled annually and submitted to the Federal Tax Service along with certificates. The document does not contain amounts of income and tax; it reflects summary data on the set of certificates attached to it.

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Depending on the method of submitting information, the register is filled out by a tax agent or an inspector of the Federal Tax Service.

Main details

The employer prepares information about personnel income and submits it to the tax office in the manner prescribed by law.

Format and adjustments

The register of 2-NDFL certificates is submitted to the Federal Tax Service on paper in two copies. The Taxpayer program generates one file for submission.

If certificates are submitted to the inspection in paper form, a register of information is attached to them. This procedure was established by order of the tax authorities No. ММВ-7-3/576@ dated 09/16/11.

The register reflects the following information:

• information about the organization;
• data sign;
• number of certificates;
• table with employee data.

Regardless of the option for submitting certificates, the register must be filled out in two copies, one of them with a tax mark is returned to the organization.

Having received the papers, inspectors check them. If any of the certificates does not pass control, it is rejected and deleted from the register.

After checking the forms, tax officials draw up a protocol of acceptance. If there are forms with errors, data about them is entered into the protocol.

When checking certificates in the presence of a tax agent representative, he is given a copy of the register and protocol. Otherwise, the papers are sent by mail within 10 days from the date of receipt. In practice, if there are no errors, the tax authorities usually do not send the register with the protocol.

If you submit forms 2-NDFL without a register, the inspectorate will refuse to accept them and may apply an administrative penalty in the amount of 200 rubles. (Article 126 of the Tax Code).

If the certificates are submitted to the Federal Tax Service via TKS, then there is no need to create a register; the tax authorities will compile it themselves after receiving the information.

When submitting certificates on an electronic storage device (flash drive or disk), the register, in the same way as in paper form, is drawn up on paper in two copies. For each file you need to prepare a separate set of registers.

The register has a simple form and is easy to fill out. A sample design can be viewed on the Internet.

Features of preparation and delivery

The electronic format of file 5.04 for submitting the 2-NDFL report is specified in the Federal Tax Service order No. ММВ-7-11/485@ dated 10.30.15. Due to a format mismatch, the information will not load. To download 2-personal income tax into SBiS++, you need to select “Download from programs” in the tax module in step 2 and select the generated file.

To generate certificates, you need to go to the Federal Tax Service register and do the following:

1. Click on the “New report, 2-NDFL” tab, select “Information on personal income.” persons."
2. Specify the reporting organization and inspection where the documents are submitted, click “Next”.
3. Using the “Add Employee” button, select the employee for whom the income data is generated. To generate a certificate for an outsider who worked under a civil law agreement, you need to click on the “Add private person” tab.
4. A certificate will be generated reflecting information about the company and the selected worker.

When filling out the information, you should consider some points:

• The title of section 3 indicates the rate at which it is filled out. Data on the income of workers (individuals) by month is reflected here. If during the year the company made payments to the worker, taxed at different rates, a tick is placed in the section title next to the required percentages and the “Apply” button is clicked. In this case, points 3-5 are drawn up for each bet.
• “Status” - for non-residents it has the value “2”. To assign it, you need to click “Edit”, select “Non-resident” in the employee’s card and indicate the period of stay in Russia. After saving the status physical. faces will automatically change.
• To enter the amounts of deductions and income, click the button to edit these indicators.

To submit to the tax office, the names of employees in the file with certificates must be sorted alphabetically. Sometimes document numbering gets confused and needs to be adjusted. To do this, use the “Renumber certificates” operation.

Summary information about certificates is generated by clicking the “Print register” button. It does not have an electronic format. It is sent to the Federal Tax Service in the form of a letter like “Other”.

The formation of a set of papers is completed by clicking the “Finish” button.

Other details of the procedure

The register is an integral part of the 2-NDFL report. It is compiled annually and submitted along with tax certificates before April 1 of the following year.

The register of information is submitted to the Federal Tax Service in one of three ways:

• personally;
• by mail;
• according to TKS.

In the latter case, the tax authorities create the register independently.

When drawing up a paper, you must follow the rules defined by law:

• amounts are placed in rubles and kopecks;
• personal income tax payable is rounded up to full rubles;
• in columns without values ​​there are dashes;

When receiving papers, tax officials carefully check them and scan them for incorrect numbers. Certificates with errors are deleted from the registry. The results of the inspection are reflected in the protocol, which, together with a copy of the register, is returned to the organization.

How to do it right

The register is an A4 sheet.

At the top of it, general data is indicated:

• date and registration number. tax code;
• file name;
• name of the company, its , ;
• information sign;
• number of certificates.

If personal income tax is fully withheld and transferred, the indicator “1” is put in the line with the information attribute, otherwise - “2”.

Below is a table with three columns.

They indicate:

• reference number;
• Full name of the employee;
• date of birth.

At the bottom is the signature of the head of the company, stamp and date of delivery. The corresponding columns are reserved for employees of the Federal Tax Service: places for signature and date of acceptance.

You can fill out 2-NDFL forms in the “Legal Taxpayer” program. You can download it for free on the GNIVC website: gnivc.ru. After filling out and uploading the certificates, a register is generated here in printed form.

Filling out the register of 2-NDFL certificates and submitting it

The register can be prepared in the 1C 8.3-ZUP program.

To do this, you need to perform the following steps:

1. From the reporting forms located in the “Reporting, Certificates” menu, select “Personal Income Tax for the Federal Tax Service”.
2. Using the “Create” button, enter the following information:
   • in the “type of certificate” field, select annual reporting, code 1;
   • select a tax agent, the program will automatically enter data about him into the form;
   • by clicking the selection button in the “OKTMO/KPP” field, you can change the registration data with the Federal Tax Service; So here you can specify the details of a separate division when filling out information on it.
3. By clicking the “Fill” button, a tabular part of the document will be generated. The “Transferred” column will contain numbers if the “Personal Income Tax Transfer to the Budget” journal in the “Taxes and Contributions” menu is filled out. Data on transfers can be generated from cash and bank statements. To do this, you need to check the box next to “Tax is transferred along with the salary,” located in the lower right part of the documents.
4. The “Print” button allows you to view and print the main and additional register.

Sometimes the Federal Tax Service Inspectorate asks for detailed information on personal income tax. This is why there is an additional registry form. Unlike the standard one, its tabular part includes 4 more columns: total income, accrued tax, withheld, transferred.

In the main register, only the number of certificates is displayed, and in the additional register - the amounts for each column.

A register is formed in a similar way in 1C 8.3 Accounting. First you need to open the “Salaries and Personnel” section and select “2-NDFL for transfer to the Federal Tax Service”. Further actions are similar to those described above.

The ability to automatically generate information for separate departments of a company is available only in the 1C 8.3 Accounting KORP software product. For them, you can reflect your OKTMO and checkpoint here. To do this, you need to accept workers into the unit and calculate earnings and withhold tax based on details.

This option is not provided in the “Basic” and “PROF” configurations, however, the register can be created in them as well.

If the company has few employees, you need to do the following:

1. Create personal income tax information for the tax office for the main organization (via the “Salaries and Personnel” menu).
2. Fill out the form for all personnel of the organization. This means that the tax was calculated for all employees, including workers in departments, according to the main OKTMO and KPP.
3. Delete all full names, except for persons working in separate units, or select them by selection. If necessary, the certificate numbers are adjusted so that they are in order.
4. Record employee data: write it down or take a screenshot.
5. Select the OKTMO and KPP form of a separate branch of the company in the header. In this case, the amounts will be reset to zero and will have to be entered manually. (The programmer can add to the configuration and add a checkbox, when clicked, the amounts will not be reset to zero when changing OKTMO).
6. Record the document and print the register. When compiling information for the parent company, you must remember to exclude from the list the employees of a separate department, for whom a separate register and certificates have been generated.

The method described above is labor-intensive and requires additional time spent manually entering information and then checking it. It is suitable for a small number of workers in a structural unit.

1C Accounting ed. 3 allows you to enter an additional set of OKTMO and gearboxes. To do this, you need to open the company card, select the “More” section and the “Registrations with tax authorities” subsection, and create a new line with information in it.

There is another way to create a register in 1C PROF and Basic. First, the calculation is made according to the main OKTMO and KPP codes and the employees of the parent company, then the division codes are selected as the main ones for the organization and the data is also calculated, but for the employees of the division.

The advantage of this option is that all registers reflect the necessary details. The disadvantage is the need to constantly select the main Federal Tax Service when recalculating earnings, deductions and tax transfers.

The register of 2-NDFL certificates must be prepared in accordance with the Procedure established by Order MMV-7-3/576.

The paper is submitted to the Federal Tax Service annually, complete with certificates:

• for certificates on paper, including those sent by mail - 2 register forms;
• for information on a flash drive (disk) - 2 forms for each file;
• When sending data via TCS, the employer does not create a register; this is handled by the Federal Tax Service.

One copy with tax marks is returned to the representative of the organization. In the case of TKS, tax authorities send the register to the recipient if there are any errors in the certificates.

For failure to submit the register, the tax agent may be fined 200 rubles. During a personal visit to the Federal Tax Service by a representative of an organization, the inspector has the right not to accept certificates without a register, so it will still have to be drawn up and the tax office visited again.

Who is responsible

Responsibility for filling out and submitting the register lies with either the tax agent or the inspector of the Federal Tax Service, depending on the method of submitting 2-NDFL information.

If income certificates are submitted on paper or on magnetic media, then the organization is required to draw up and attach a register. One copy of it is taken by the tax authorities, the second is given to a company representative with the appropriate mark, if he was present during the inspection, or sent by mail within 10 days.

When sending information via TKS, the register is automatically created at the tax office. The inspector must send one copy of the document along with the control protocol to the company.

So, the register for the 2-NDFL report must be submitted to the Federal Tax Service along with certificates, with the exception of the case of data transfer via TKS. It is necessary to track and analyze changes in personal income tax amounts received into the budget.

In 2019, the register has the same form as in the previous reporting period. In order to avoid audits and sanctions from tax authorities, these reports should be prepared and submitted in accordance with the procedure approved by law.

Attention!

• Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.
• All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.

That's why FREE expert consultants work for you around the clock!