For many, the most famous document confirming income is a 2-NDFL certificate. It is required by banks to obtain a loan, it is needed to confirm income in some state institutions, etc. At the same time, in relation to it, there are many features that should be paid attention to by an individual entrepreneur. In addition, during 2013-2014, there were some changes in the filling, but they are insignificant. And yet, they need to be taken into account, and you need to know about them.

Form 2-NDFL is an approved form for presenting information on the income of an individual for a certain period of time. By default, this certificate is made for each month of the reporting year in which an individual received payments from a tax agent. Reporting 2-NDFL is submitted to them once a year for each individual. In addition, this certificate can be issued to an employee at his request an unlimited number of times.

The 2-NDFL certificate form is approved by the relevant regulatory document and is common for all employers, regardless of the organizational and legal form. When filling out this certificate, you must pay attention to its relevance, since not so long ago a new 2-NDFL certificate form was approved, which contains a number of differences from the forms used earlier. Currently, old-style certificates are invalid and in most cases are not accepted. Therefore, the form of the 2-NDFL certificate for 2013 will differ from this reporting prepared earlier.

Now, instead of the usual OKATO code, you need to put a new OKTMO code (changes in accordance with the order of the Federal Tax Service of Russia dated 11/14/13). Since 2014, the OKATO code in the 2-NDFL certificate has been replaced with a code from the new All-Russian Classifier of Municipal Territories (OKTMO), in accordance with the order of Rosstandart dated June 14, 2013 No. 159-st "On the Adoption and Implementation of the All-Russian Classifier of Municipal Territories OK 033-2013 ".

When is 2-NDFL needed?

A certificate of income 2-NDFL, as noted above, is required in a variety of situations. Moreover, they can be roughly divided into two groups. First, when the 2-NDFL report is submitted directly by the employer. There is only one situation here, directly spelled out in the Tax Code of the Russian Federation - once a year, the tax agent is obliged to submit these reports for all individuals who received cash payments, and personal income tax was withheld. The deadline for the delivery of 2-NDFL in this case is determined by April 30 of the year following the reporting year.

Secondly, this certificate can be submitted by the employee for his own purposes. For example, a 2-NDFL certificate is often required for a loan. In this situation, the employer is only obliged to issue a certificate, and its presentation is already an independent matter for the employee. It should be remembered that an entrepreneur does not have the right to refuse an employee who has written an application for a 2-NDFL certificate. This statement is written in any form, and the applicant may not indicate the reason for receiving this certificate. The employer also does not have the right to specify why a 2-NDFL certificate is needed, and also refuse to issue it for this reason.

Features of obtaining a certificate 2-NDFL

This certificate can only be issued by the employer, provided that the employee is in official labor relations with him, which is confirmed by the relevant contract. But the realities of life are such that often a citizen does not have an official place of work, or he cannot get the necessary certificate there, for example, the amount of official income will not allow him to take a large loan.

In this case, many resort to the help of firms that specialize in the preparation of such documents. For example, it is possible to order a 2-NDFL certificate online. In this case, it is enough to indicate your data, as well as indicate the desired salary, which should be reflected in the certificate. By the way, it is the amount of income that most often affects how much a 2-NDFL certificate costs.
In addition, urgency, region of residence, age and other data may affect the cost. The use of such certificates is very dubious, but they are often enough to obtain a loan, since verification of a 2-NDFL certificate is possible only by tax authorities, which are not entitled to disclose information. However, some credit institutions go the other way and require the presentation of other documents that confirm employment and income. However, firms specializing in the issuance of certificates also solve this problem by issuing a 2-NDFL certificate with confirmation. But such a certificate, or rather a service, is worth a little more.

Note that the current legislation does not regulate the procedure for issuing a 2-NDFL certificate by an employer. There is also no mechanism for checking the number of certificates issued by the employer, which allows the use of forged documents. The 2-NDFL form can be downloaded from many sites, in addition, many of them allow you to fill out this form right on the site. On the one hand, for entrepreneurs, such an opportunity is often very useful if he has a small staff, while there is no special software, then such filling saves time. On the other hand, this situation leads to the fact that a report on the form 2-NDFL can make almost everyone just find the seal and data of an entrepreneur or a legal entity. However, this problem is more likely for legislators and banks, which often suffer from insolvent borrowers. In practice, a 2-NDFL certificate for an individual entrepreneur is also often necessary, and he is forced to resort to small tricks. Recall that in relation to himself as an entrepreneur, another form of income reporting is submitted - 3-NDFL.

As for the issuance of a certificate to an employee, it must be remembered that the term for issuing a 2-NDFL certificate is not regulated, but this does not mean that the employer can issue it indefinitely after receiving an application from the employee. Based on the requirements of labor legislation, this period cannot exceed three days. Otherwise, the employee has the right to contact the labor inspectorate, the prosecutor's office or the court.

Some disagreements are raised by the question: who signs the 2-NDFL certificate? If earlier the reference form contained the columns "Manager" and "Chief Accountant", then the new form contains only one column - "tax agent". Therefore, there is no difficulty, it is understood that the certificate can be signed both by the individual entrepreneur himself and by the chief accountant, if one is on the staff of the entrepreneur.

Features of filling out the 2-NDFL certificate

As for the filling process itself, there are no particular difficulties here, especially since a 2-NDFL sample can always be found. It should be remembered that this certificate is, first of all, one of the types of tax reporting. Therefore, it is subject to all the filling requirements as for other declarations. For example, a 2-NDFL tax declaration is compulsorily checked during a desk audit by the tax authorities. A tax agent may be held liable for failure to provide these reports. It is worth paying attention to the agent, and not the taxpayer, 2-NDFL in respect of which has not been filed. At the same time, if the employer has not submitted these reports to the tax authorities on time, then the employee can do it on his own.

Correction of 2-NDFL

The legislation provides for the possibility of adjusting 2-NDFL in the event that an inaccuracy was made in the initial calculations, including in the preparation of data on a tax agent or taxpayer. This inaccuracy can be established both by the tax agent himself and by the tax inspector during the audit. In such a situation, an updated 2-NDFL certificate must be submitted. Practice shows that in most cases the declarations are correct. Most often, discrepancies arise when the amounts indicated in 2-NDFL go to the wrong BCC. Here you can only advise to check the details immediately before transferring, clarifying their relevance.

When filling out, it is important to pay attention to the status of a taxpayer in 2-NDFL, since the size of the tax rate depends on this. Sometimes mistakes are made here, first of all, this column is not filled at all, which can be regarded as an incorrect declaration.

p> It is extremely rare, but there are situations when an employee did not receive cash payments throughout the entire reporting period. In this situation, the problem arises of presenting him with a certificate of income. As a rule, zero 2-NDFL can be submitted here, however, this declaration is not submitted to the tax authorities.

Nuances of using the 2-NDFL certificate

If the issuance of a 2-NDFL certificate is more or less, but regulated by law, then the procedure for its use has not received legislative confirmation. Of course, from the point of view of its submission to the tax authorities, everything is extremely clear, but not always by other organizations.

The most important question: how long is the 2-NDFL certificate valid? We will answer right away that this is not regulated by the law, it is assumed that the certificate is of an unlimited nature. However, in practice, the validity of the 2-NDFL certificate may be limited. For example, many banks set limits on the limitation period of the certificate presented. In principle, these actions are legitimate, since the validity period of the 2-NDFL certificate can be determined depending on the specifics of the place of presentation. By the way, these organizations can set the deadline for submitting the certificate, as well as the period that should be reflected in it.

For the tax authorities, we recall again when and for what period the 2-NDFL is determined by the Tax Code of the Russian Federation and other options are not allowed.

Thus, a certificate of income of individuals is an integral attribute of the reporting of any entrepreneur who has employees. Therefore, it is worth stocking up a good example of a 2-NDFL certificate, which will help in the future to avoid mistakes and difficulties when filling out. Unfortunately, these kinds of unpleasant situations are common, especially in the small business environment. Recall that in 2014, 2-NDFL is issued in a new form, this must be taken into account when choosing a form. The obligation remains to submit this certificate not only to the tax authorities, but also to employees. Recall that all dismissed employees must now be provided with a 2-NDFL certificate for 2013. Otherwise, everything has remained unchanged and does not present any difficulties for both experienced and novice entrepreneurs.

• Economy

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Which approved the new 2-NDFL certificate form, the procedure for filling it out and the electronic format of this certificate. For the first time, tax agents will have to report on the new form at the end of 2018.

Submit your 2-NDFL certificates for 2019 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 "Statement of Income and Tax Amounts of an Individual". This form generally corresponds to the old 2-NDFL. To figure out where to enter what information now, check out this table.

Intelligence	The section where to enter information and what has changed in it
	Old 2-NDFL of five sections	New 2-NDFL in the Federal Tax Service from three sections and appendix	New Certificate of Income and Tax Amounts of an Individual * five sections
Reference number	Heading at the beginning of the form		No props
Tax agent data	Section 1	The beginning of the form (its general part)	Section 1
Information about an individual - recipient of 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
Details of 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 "Notice confirming the right to property tax deduction", "Notice confirming the right to 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 details of notifications 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 "Notice of Eligibility for Tax Reduction on Fixed Advance Payments" field. The details of this notice are reflected in section 3	Section 5. There are no fields for the details of the notification confirming the right to reduce the 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 (FTS dated 02.10.2018 No. ММВ-7-11 / 566).

How to fill out and submit certificates 2-NDFL for 2019

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

1. Certificate of income and tax amounts - for the tax office;
2. Help on the form 2-NDFL on income and tax amounts - for individuals at their request.

For your attention, information is offered on how to correctly fill out 2-NDFL certificates for 2019 without errors. Various incomprehensible points in the 2-NDFL help are sorted out. Because of some important errors, inspectors may ask for clarifications.

A new 2-NDFL can be generated in the updated "Legal entity taxpayer"

Version 4.60 of the program "" is posted on the site of the State Scientific Research Center. The new version provides for the possibility of forming 2NDFL and 3-NDFL according to the new form.

The software for the formation of declarations for UTII, property tax, and RSV has been improved.

A new version 2.136 of the "Tester" program is also posted on the GNIVTs website.

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Deadlines for submitting the 2-NDFL certificate form, where to take, methods of delivery, who signs, the presence of a seal

Deadline for delivery

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

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

Note:
There is a table of reporting of declarations, who and when submits reports and declarations only in electronic form on the Internet in 2020

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

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Where to submit certificates 2-NDFL

Depending on where employees or other individuals receive income. At the place of the head office or in a separate subdivision.

What are the ways to pass certificates 2-NDFL for 2019

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

one . On paper: surrendered to the tax office in person or sent by registered mail. This method is only suitable for those companies. In which in 2019 the number of people who received income is less than 25 Human. The certificates must be accompanied by a register of information on income in duplicate. One of which will remain in the IFTS.

If you are submitting a paper certificate of income paid to employees. Then the tax authorities, having checked these certificates, should draw up " Protocol for receiving information on the income of individuals for 2019 on paper ".

This Protocol is drawn up in two copies and must be signed. Both the tax authorities and you (if you submit 2-NDFL to the IFTS personally, and not by mail). Moreover, it is not necessary to take the seal of the organization 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 22.10.14 No. BS-4-11 / [email protected]).

The presence of a protocol on the submission of the 2-NDFL form is very important. Because it is he who confirms the fact of passing the certificates in the 2-NDFL form. And also the fact that they passed the filling control. Therefore, do not forget to take your copy of the Protocol from the IFTS!

2. Electronic: 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, each file must be accompanied by a paper register of income information. One of these documents remains with the IFTS. And the other is returned to the tax agent. Having received certificates via the Internet, the next day the inspection will confirm the date of receipt of electronic documents with a corresponding notification. Further, within 10 working days, the IFTS will send files with the register of information about income and the protocol for receiving information about income.

See the cheat sheet for 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 / [email protected].

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Who signs 2-NDFL, stamp on the certificate

Since 2016, the rules for filling out the Certificate have stipulated 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 appropriate code in the help. If the certificate is submitted to the IFTS by a representative, then you also need to reflect the name of the document. Confirming the authority of this person.

Printing on the 2-NDFL certificate is not required

The certificate of the 2015 sample required certification with a round seal. In the new Help 2-NDFL 2020, there is no place for printing. But if you wish, no one forbids you to put an imprint of your round seal, if any.

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Forms and Sample Completion of the Certificate of Income

FORM and EXAMPLE of 2-NDFL certificate for 2018

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

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

When drawing up a certificate of income for an individual according to their application in 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 have not been approved. At the same time, the form itself, both in structure and in details, almost completely corresponds to the old 2-NDFL form.

Indicators of certificates fill in on the basis of the information reflected in the registers of tax accounting for personal income tax.

The 2-NDFL certificate contains information about the tax agent.

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

If in the tax period the employee was charged income taxed at different rates, sections 1, 2 and 3, as well as the appendix, fill in for each tax rate. (Clause 1.19 of the Procedure approved by order of the Federal Tax Service dated 02.10.2018 No. ММВ-7-11 / 566).

Help on the 2-NDFL form is more convenient to fill out in the following sequence. A common part; section 1; Appendix; section 3; section 2.

a common part

In the heading of the general part, in the "TIN" and "KPP" fields, indicate the TIN and KPP of the organization. If you submit certificates at the location of a separate subdivision. Then, in the "KPP" field, indicate the KPP of a separate subdivision, TIN of the parent organization.

If the organization is the largest taxpayer. Indicate the checkpoint at the place of registration of the territorial IFTS.

Organizations take TIN and KPP from the notification of the organization's registration. Entrepreneurs indicate only TIN. You can see it in the registration notification. Put a dash in the checkpoint box.

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

Field	What to indicate
"Reference number"	Unique serial number of the certificate in the reporting tax period. Assigned by a tax agent. When submitting a corrective or annulment form instead of the previously submitted one. In this field, indicate the number of the previously submitted form
"Reporting year"	The year for which you issue the certificate
"Sign"	1, if the certificate is provided by the tax agent as annual reporting (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 giving out 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 rather than 2. Otherwise, the tax office may consider that the certificates have not been submitted. Note: If you handed in certificates with attribute 2, then it is safer to report on the same income by April 1. By submitting help 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 legal successor of the tax agent informs the inspectorate of the impossibility of withholding tax (clause 5 of article 226 of the Tax Code), for example, when giving a gift
"Correction number"	00 - when drawing up a primary certificate; value by one more than in the previous certificate - when compiling a corrective certificate. For example, with the initial adjustment - 01, with 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 the tax agent"	Indicate the abbreviated name of the organization in accordance with the constituent documents. If there is no abbreviated name, enter the full name. Do the same when submitting certificates to the tax authority at the place of registration of a separate subdivision. (letter of the Federal Tax Service dated 15.08.2018 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. Specify double surnames with a hyphen (for example, Ivanov-Yuriev). Does the legal successor give the certificate? In this case, the name of the reorganized organization is indicated in the field. Or a separate subdivision of the reorganized organization
"Code for OKTMO"	The code of the territory in which the tax agent is registered. Determine this code according to 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 working on a patent), notaries, lawyers indicate OKTMO by their place of residence. Entrepreneurs on UTII or patent indicate OKTMO at the place of business in the appropriate special regime. 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 is confirmed by the decision of the Supreme Arbitration Court of 03/30/2011 No. VAS-1782/11. Important: if the organization has changed its location and registered with the tax authorities at a new address, please note the following. Submit separate certificates to the tax office at the 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 doing so, focus on the date withholding tax, and not on the date the employee's income was generated. 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 the data on the March salary in the 2-NDFL certificate also with the new OKTMO. Checkpoint in certificates with old and new OKTMO always put a new one. This is 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. FTS employees confirm this in their private explanations.
"Form of reorganization (liquidation) (code)" and "TIN / KPP of the reorganized organization"	Only the legal successor fills in, submitting to the tax office at the place of registration of certificates for the last tax period and revised certificates for the reorganized organization. For the codes of the form of reorganization (liquidation), see Appendix 2 to the Procedure approved by order of the Federal Tax Service dated 02.10.2018 No. ММВ-7-11 / 566. In this case, the assignee in the certificate indicates the name of the reorganized organization and its OKTMO code

Section 1

In section 1, indicate the personal data of the employee.

In the field "TIN in the Russian Federation" enter the TIN of the employee. Look for it in the certificate of registration of an individual. Such a document can be requested when applying for a job. Although the employee is not required to represent him.

Note: The tax office is obliged to accept a certificate in the form of 2-NDFL. In which the TIN of the employee is not indicated - a citizen of Russia. This follows from section III of the Procedure approved by order of the Federal Tax Service dated 02.10.2018 No. MMV-7-11 / 566, letter of the Federal Tax Service dated 17.08.2018 No. PA-4-11 / 15942.

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

In the field "Taxpayer status" 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 of 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. The salary was issued before the certificates were submitted

If the salary was issued before the 2-NDFL certificate was submitted, then the tax amount transferred to the budget after the end of the reporting year should be included in the fields "Tax amount withheld" and "Tax amount transferred" of the 2-NDFL certificate for this year. In this case, put a dash in the “Amount of tax not withheld by the withholding agent” field.

For example, a company paid salaries for December only on January 10 of the following year. The withholding tax was transferred to the budget the next day - January 11. In the 2-NDFL certificates, the accountant indicated this amount in section 2, including in the fields “Amount of tax withheld” and “Amount of tax transferred”. Although, in fact, the tax was paid after the end of the reporting year.

The salary was paid after the certificates were submitted

If the salary was paid after the organization submitted the 2-NDFL certificates for the reporting year to the inspectorate, you will have to draw up and submit revised certificates.

For example, on the filing date of 2-NFDL, the company still had not paid salaries for the November of the reporting year. Therefore, in section 2 of the certificate, the accountant showed the amount of income and tax calculated from it. But in the fields "Tax amount withheld" and "Tax amount transferred" this tax is not included. The accountant put a dash in the field “Amount of tax not withheld by the tax agent”. The salary was paid in June. The accountant submitted the revised certificates to the tax office, adding the amount of withheld and transferred tax in the appropriate fields. In the field “Amount of tax not withheld by the tax agent” of the revised certificate, the accountant put a dash.

The total amount of the fields "The amount of tax not withheld by the tax agent" in all 2-NDFL certificates must coincide with line 080 of section 1 of the 6-NDFL calculation.

Tax inspectors compare the information in the 2-NDFL certificates with the calculation lines in the 6-NDFL form. Control ratios are given in the letter of the Federal Tax Service dated 10.03.2016 No. BS-4-11 / 3852. According to them, the sum of the fields "The amount of tax not withheld by the tax agent" of all 2-NDFL certificates with attribute 1 must be equal to line 080 of section 1 of the 6-NDFL annual calculation. If you have a joint-stock company and you paid dividends or income from operations with securities or derivative financial instruments, add the figures from lines 034 of Appendix 2 to the income tax return to the data of the 2-NDFL certificates.

FAQ, various emergency situations

Issuance of certificates to taxpayers

At the request of the taxpayer, the tax agent is obliged to issue him a certificate of income and tax amounts of an individual in the form of Appendix 5 to the order of the Federal Tax Service dated 02.10.2018 (clause 3 of Article 230 of the Tax Code, clause 1.5 of the order of the Federal Tax Service of 02.10.2018 No. ММВ-7 -11/566). Use this form only with reporting for 2018. For previous years, issue certificates to employees according to the forms on which they reported to the tax office (information from the Federal Tax Service dated 09.11.2018).

Certificates of income and tax amounts of an individual are needed when an employee moves from one organization to another during the year. The amount of income must be confirmed by a certificate of income and tax amounts of an individual.

Issue the certificate no later than three working days from the date the employee submitted the application. (letter of the Ministry of Finance dated June 21, 2016 No. 03-04-05 / 36096). The tax agent independently determines how to issue a certificate to an employee (letter from the Federal Tax Service dated 08/10/2018 No. PA-4-11 / 15498).

Is the organization obliged to issue an employee a certificate of income and tax amounts of an individual, if in the tax period he did not have taxable income from which personal income tax was calculated and withheld

No, you don't have to. This situation arises, for example, when female employees are on parental leave to care for a child under 1.5 years of age. In relation to such employees, the organization is not recognized as a tax agent (clause 1 of article 226 of the Tax Code). And certificates of income and tax amounts of an individual must be issued by tax agents (clause 3 of article 230 of the Tax Code).

Can the organization issue an employee's relatives a certificate of income and tax amounts of an individual

Yes maybe. If an employee is unable to obtain such a certificate in person, he, as a taxpayer, has the right to entrust this to his authorized or legal representative, including a relative (clause 1 of article 26 of the Tax Code).

The basis for issuing a certificate to a relative - an authorized representative (for example, a spouse, brother, sister) is the employee's statement and a notarized power of attorney addressed to the relative (paragraph 2, clause 3, article 29 of the Tax Code, article 185 of the Civil Code).

The legal representative of an employee can apply for a certificate without a power of attorney (clause 2 of article 27 of the Tax Code, clause 1 of article 26, clause 2 of article 28 of the Civil Code). To issue a certificate of income and tax amounts of an individual, in this case, an employee's statement is sufficient.

Vacation and other non-salary income

Let's say an employee was on vacation that started in December 2019. And it ended in January 2020. Vacation payments are actually received on the day they are issued. After all, they are not income for the performance of labor duties. (sub. 1 p. 1). This means that the entire amount of vacation pay must be included in the income for December. Which was issued to an employee in December. It is not necessary to distribute the amount between December and January when filling out the 2-NDFL certificate.

If vacation pay was accrued in 2019, but paid only in 2020. It is not necessary to include them in personal income tax reporting for 2019. However, like other non-wage income. (non-production bonuses, dividends, payments under civil law contracts, etc.). Which are accrued in 2019, and will be paid in 2020. Any such cash income is deemed to have been received on the date it is paid.

Also, you do not need to include vacation pay in the 2-NDFL certificate. Which were recounted and withheld from the employee due to the fact that he was recalled from vacation.

). The date of receipt of income in the form of sick leave payment is the day when the sick leave was paid (subparagraph 1 of paragraph 1 of article 223, paragraph 2 of paragraph 6 of article 226 of the Tax Code of the Russian Federation).

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Penalty for failure to submit, late certificate 2-NDFL

If you do not submit a certificate on the 2-NDFL form in time, the inspectorate may fine. According to the Tax Code of the Russian Federation. The fine is RUB 200. for each document that is not submitted on time.

Note: Timely submission of electronic certificates according to the 2-NDFL form, completed with errors, does not entail a fine for failure to provide information.

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's TIN of the individual indicated correctly, but was mistaken in the passport data, there will be no fine. This conclusion was made by the FTS in the decision of 12/22/2016 on complaint No. SA-4-9 / [email protected]... The decision was published on the official website of the tax service on April 10, 2017.

The decisions on complaints that the FTS publishes on the official website are binding on tax inspectors. If you are fined for incorrect personal data of the employee in the certificate, refer to decision No. CA-4-9 / [email protected] Inspectors must remove the fine.

There will be no penalty even if the tax agent himself discovers the error and promptly (before the inspection finds the error) clarifies the information.

Moreover, early submission of certificates will not save you from a fine. Let's say an organization has submitted 2-NDFL forms in February. In March, the inspectorate 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 by paragraph 1 of Article 126.1 of the Tax Code. There are similar explanations 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 the taxpayer for ALL machine-readable forms documents. Tax and accounting reporting. Documents used when registering taxpayers. Upon submission to the tax authorities. As well as to prepare and upload files

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   The codes of the documents required when filling out the 2-ndfl certificate are given.
2. 
   For the correct filling of the 2-NDFL certificate, the reference book "Codes of income" is given. Much depends on the correct choice of income.
3. 
   Look at this table, maybe you do not need to take 2-NDFL certificates. Why do extra work.

Note: Certificate form 2-NDFL approved by order of the Federal Tax Service of Russia dated 02.10.2018 N ММВ-7-11 / [email protected] It entered into force on January 1, 2019. Also, the order approved a separate certificate form for issuing to employees. Now it is called "Certificate of Income and Tax Amounts of an Individual". Outwardly, it is no different from the 2-NDFL of the old form.

You can download the old 2-NDFL form for free at this link.

A new 2-NDFL certificate form submitted to the tax office can be downloaded.

You can download the form of a certificate of income and tax amounts of an individual issued to an employee.

Note: 2020 will be the last year for which you will need to submit a 2-NDFL certificate. From 2021, this reporting form is canceled (Law No. 325 of 09/29/2019). The information that was included in it will be reflected in the calculation of 6-NDFL - its form will be changed.

How to fill out a 2-NDFL certificate

You can find detailed instructions on how to fill out a new 2-NDFL certificate form submitted to the IFTS on this page.

As for filling out the certificate issued to employees, the FTS did not prepare a separate procedure for its registration, and therefore, it can be filled in the same way as before. Instructions for filling out the old 2-NDFL certificate form can be downloaded from this link.

Samples of filling out 2-NDFL and certificates of income and tax amounts of an individual, relevant in 2020

Below are examples of filling out a certificate in the form 2-NDFL and a certificate of income and tax amounts of an individual. In 2020, they have not lost their relevance.

Note! Since the beginning of 2020, the rules and deadlines for submitting the 2-NDFL form to the Federal Tax Service have changed. It must be submitted up to and including March 1st next year. In 2020, March 1 falls on a day off, so the deadline is postponed to March 2. Another important change is that companies and individual entrepreneurs with more than 10 employees will have to submit the form electronically.

Form 2-NDFL "Statement of income of an individual for 20_ year" serves to report information about the income of individuals to the tax authorities.
Corrections to the form 2-NDFL 2014-2015 were approved by Order of the Federal Tax Service dated 06.12.2011 No. ММВ-7-3 / [email protected]"On amendments to the annexes to the order of the Federal Tax Service dated November 17, 2010 No. ММВ-7-3 / [email protected]". Modified form References 2-NDFL should be used to submit information to the tax authorities for 2011 and subsequent years.

The form itself References 2-NDFL 2013 - 2014 practically does not differ from the previous one. The only change affected section 5, which began to be called: "The total amounts of income and tax based on the results of the tax period at the rate of __%."

The main innovations affected the very procedure for filling out the form 2-NDFL 2014-2015... Now, if the income of one employee is subject to different tax rates, all data should be indicated in one form, and not in several different ones, as before. At the same time, sections 3-5 of the form are filled out separately for each bet.

Among other innovations: the procedure for filling out certificates 2-NDFL with sign 2 (message of information about the impossibility of withholding personal income tax), new income codes and deduction codes have been added.

It should be recalled that in accordance with the changes made to paragraph 2 of Art. 230 of the Tax Code of the Russian Federation Federal Law No. 227-FZ of 18.07.2011, information in the form 2-NDFL shall be submitted by tax agents no later than April 1 of the year following the expired tax period in electronic form via telecommunication channels or on electronic media. With the number of individuals who received income in the tax period, up to 10 people, tax agents can submit such information on paper. The procedure for submitting information is regulated by order of the Federal Tax Service of Russia dated 09.16.11 ММВ-7-3 / [email protected]

According to paragraph 5 of Art. 226 of the Tax Code of the Russian Federation, if it is impossible to withhold the calculated amount of tax from the taxpayer, the tax agent is obliged, no later than one month from the end of the tax period in which the relevant circumstances arose, to notify the taxpayer and the tax authority at the place of registration in writing about the impossibility of withholding tax and the amount of tax ( Form 2-NDFL, feature 2).

The procedure for filling out the form 2-NDFL "Certificate of income of an individual":

All sum indicators in the Help are reflected in rubles and kopecks through a decimal point, with the exception of tax amounts. Tax amounts are calculated and reflected in full rubles. Tax amounts less than 50 kopecks are discarded, and 50 kopecks or more are rounded to the full ruble.

The heading of the Help indicates:

in the field "for 20__ year"- the year for which the Certificate is drawn up;

in the field "No. ____"- serial number of the Certificate in the reporting tax period, assigned by the tax agent;

in the field "from ____"- the date (day, number of the month, year) of drawing up the Certificate is indicated by sequential recording of data in Arabic numerals, for example: 01/15/2010, where 15 is the day, 01 is the month, 2010 is the year (for convenience, you can use the "calendar" button next to the field );

in the field "sign"- number 1 is entered - if the Certificate is submitted in accordance with paragraph 2 of Article 230 of the Tax Code of the Russian Federation (hereinafter - the Code), and number 2 - if the Certificate is submitted in accordance with paragraph 5 of Article 226 of the Code;

in the field "in the IFTS (code)"- the four-digit code of the tax authority in which the tax agent is registered with the tax authorities, for example: 5032, where 50 is the region code, 32 is the tax authority code.

In section 1 "Information about the tax agent" of the Certificate 2-NDFL 2014-2015, information about the tax agent is indicated.

In paragraph 1.1 for tax agents - organizations, the taxpayer identification number (hereinafter - TIN) and the code of the reason for registration (hereinafter - KPP) are reflected, and for tax agents - individuals, only the INN is indicated. In the event that information on income is filled in by an organization for individuals who receive income from its separate subdivision, in this paragraph, after the TIN, the checkpoint is indicated at the place of registration of the organization at the location of its separate subdivision.

In paragraph 1.2"Name of the organization / Surname, name, patronymic of an individual" indicates the abbreviated name (in the absence - the full name) of the organization in accordance with its constituent documents. The substantive part of the name (its abbreviation or name, for example: "School No. 241" or "OKB" Vympel ") is located at the beginning of the line. In respect of an individual recognized as a tax agent, the full, without abbreviations, the surname, first name, patronymic shall be indicated in accordance with the document proving his identity. In the case of a double surname, the words are written with a hyphen. For example: Ivanov-Yuryev Alexey Mikhailovich.

In point 1.3"OKATO code" indicates the code of the administrative-territorial entity on the territory of which the organization or a separate subdivision of the organization is located, where a stationary workplace of the employee for whom the Certificate form is filled out is equipped, or they pay income to another individual. If, during a calendar year, an individual whose income the Certificate is filled in received income in several separate subdivisions located on the territory of different administrative-territorial entities, then several Certificates are filled in about his income (according to the number of administrative-territorial entities in the territory of which there are separate divisions in which the individual received income). OKATO codes are contained in the "All-Russian Classifier of Objects of Administrative Territorial Division" OK 019-95 (OKATO). Information about the OKATO code can also be obtained from the tax authority at the place of registration. For an individual who is recognized as a tax agent, the OKATO code is indicated at his place of residence.

In paragraph 1.4"Phone" indicates the contact phone number of the tax agent, which, if necessary, can be used to obtain reference information regarding the taxation of the income of this taxpayer, as well as the credentials of this tax agent and the taxpayer. If the tax agent does not have a contact phone number, this requisite is not filled in.

Section 2 "Data on the individual - the recipient of income" of the Certificate 2-NDFL 2014-2015 reflects the data on the individual - the recipient of the income.

In clause 2.1"TIN" indicates the identification number of the taxpayer - an individual, which is indicated in the document confirming the registration of this individual with the tax authority of the Russian Federation. If the taxpayer does not have a TIN, this requisite is not filled in.

In paragraph 2.2"Last name, first name, patronymic" indicates the last name, first name and patronymic of an individual - a taxpayer, without abbreviations, in accordance with an identity document. For foreign individuals, the use of letters of the Latin alphabet is allowed when writing. The patronymic may be absent if it is not indicated in the taxpayer's identity document.

In paragraph 2.3"Taxpayer status" indicates the taxpayer status code. If the taxpayer is a tax resident of the Russian Federation, the number 1 is indicated, if the taxpayer is not a tax resident of the Russian Federation, the figure 2 is indicated if the taxpayer is not a tax resident of the Russian Federation, but is recognized as a highly qualified specialist in accordance with Federal Law No. 115-FZ "On the legal status of foreign citizens in the Russian Federation", then the number 3 is indicated.

In paragraph 2.4"Date of birth" indicates the date of birth (day, month, year) by sequentially recording data in Arabic numerals, for example: 05/01/1945, where 01 is the date, 05 is the month, 1945 is the year of birth (for convenience, you can use the "calendar" button next to with field).

In paragraph 2.5"Citizenship" indicates the numerical code of the country of which the taxpayer is a citizen. The country code is indicated according to the All-Russian Classifier of the World Countries (OCSM). For example, code 643 is the code of Russia, code 804 is the code of Ukraine. If the taxpayer does not have citizenship, the country code shall be indicated in the “Country Code” field that issued the document proving his identity.

In clause 2.6"ID document code" indicates a code that is selected from the Directory "Document codes".

In clause 2.7"Series and number of the document" indicates the details of the document proving the identity of the taxpayer, respectively, the series and number of the document, the sign "No." is not put down.

In clause 2.8"Address of the place of residence in the Russian Federation" indicates the full address of the permanent place of residence of the taxpayer on the basis of an identity document or other document confirming the address of the place of residence. The elements of the address are: "Postal code", "Region code", "District", "City", "Settlement", "Street", "House", "Building", "Apartment". "Region code" is the code of the region in the territory of which an individual has a place of residence. The region code is selected from the Directory "Region codes". "Postal code" - the index of the communications company located at the place of residence of the taxpayer. When reflecting the address element "House", both numeric and alphabetic values ​​can be used, as well as the "/" sign to denote a corner house. For example: 4A or 4/2. Modifications of the "Building" type are filled in the "Hull" field. If one of the address elements is missing, the field reserved for this element is not filled in and may be absent in the Help.

In paragraph 2.9"Address in the country of residence" for individuals who are not tax residents of the Russian Federation, as well as foreign citizens, the address of the place of residence in the country of permanent residence is indicated. In this case, the code of this country is indicated in the "Country Code" field, then the address is written in any form (the use of letters of the Latin alphabet is allowed). For individuals who are not tax residents of the Russian Federation, and foreign citizens, the absence of the indicator "Address of residence in the Russian Federation" is allowed, provided that clause 2.9 of the Certificate is completed.

Section 3 of the Reference "Income taxed at a rate of __%" reflects information on income received by individuals in cash and in kind, by months of the tax period.

In the title of section 3 of the Help the tax rate for which the Information section is filled in (13%, 30%, 9%, 15%, 35% or the rate based on the relevant agreement on the avoidance of double taxation) is indicated. If the tax agent paid to an individual during the tax period income taxed at different rates, sections 3 - 5 of the Certificate are completed for each tax rate.

Example. The tax agent paid income to an individual during the tax period, taxed at the rates of 13% and 9%. Sections 3 - 5 of the Reference for the rate of 13% are sequentially filled in, and then sections 3 and 5 of the Reference for the rate of 9% are sequentially completed. Further, the amount of income received by an individual in the tax period is sequentially reflected, separately for each income received.

In the column "Month" in chronological order, the ordinal number of the month of the tax period corresponding to the date of actual receipt of income, determined in accordance with the provisions of Article 223 of the Code, is indicated.

In the column "Income code" the codes of income are indicated, which are selected from the Directory "Codes of income".

In the column "Amount of income" the entire amount of income (without tax deductions) is reflected according to the specified income code. Opposite to those types of income for which professional tax deductions are provided or which are not fully taxable in accordance with article 217 of the Code, the code of the corresponding deduction selected from the Directory “Deduction Codes” is indicated in the “Deduction Code” column.

In the column "Amount of deduction" the corresponding amount of tax deduction is reflected, which should not exceed the amount of income indicated in the corresponding column "Amount of income". The income code is indicated if there is a positive amount of income. The deduction code is indicated if there is a deduction amount. For income, the features of taxation of which are determined by Articles 214.1, 214.3 and 214.4 of the Code, several deduction codes may be indicated for one income code. In this case, the first deduction code and the deduction amount are indicated opposite the corresponding income code, and the remaining deduction codes and deduction amounts are indicated in the corresponding columns in the lines below. Columns (fields) "month", "income code" and "income amount" opposite such codes of deductions and amounts of deductions are not filled in. The total amount of deductions attributable to this income must not exceed the amount of income. When filling out a Certificate with attribute 2, section 3 of the Certificate indicates the amount of income from which tax was not withheld by the tax agent.

Example. The organization paid the employee a salary of 5,000 rubles, calculated and withheld tax in the amount of 650 rubles. In connection with the dismissal, the employee received income in kind in the amount of 500 rubles. The organization calculated the tax in the amount of 65 rubles, but did not withhold it. When filling out a Certificate with attribute 2 in section 3 of the Certificate, the amount of income is 500 rubles, and in paragraph 5.3 of section 5 of the Certificate, the amount of tax calculated is indicated - 65 rubles, in paragraph 5.7 of section 5 of the Certificate, the amount of tax not withheld by a tax agent is indicated - 65 rubles ... When filling out a Certificate with attribute 1 in section 3 of the Certificate, the amount of income is 5500 rubles, in clauses 5.3 - 5.5 of section 5 of the Certificate, the amount of tax calculated is 715 rubles, the amount of tax withheld and transferred is 650 rubles, and in paragraph 5.7 of section 5 The certificate indicates the amount of tax not withheld by the tax agent - 65 rubles. Standard tax deductions, property tax deduction, and social tax deduction are not reflected in this section.

Section 4 of the Certificate "Standard, social and property tax deductions" is completed if the taxpayer was provided with standard, social or property tax deductions.

In this case, paragraphs 4.2, 4.3, 4.4 are filled in if the taxpayer was provided with a property tax deduction.

In section 4 of the Help"Standard, social and property tax deductions" reflects information about standard tax deductions established by Article 218 of the Code, property tax deductions established by subparagraph 2 of paragraph 1 of Article 220 of the Code, as well as social tax deductions established by subparagraph 4 of paragraph 1 of Article 219 of the Code.

In clause 4.1“Amounts of tax deductions granted to the taxpayer” shall reflect the amounts actually provided to the taxpayer of standard tax deductions, property tax deductions, and social tax deductions.

In the column "Deduction code" of clause 4.1 the deduction code selected from the Directory "Deduction codes" is indicated. The column "Amount of deduction" shall reflect the amounts of deductions corresponding to the specified code. The number of completed lines in this paragraph depends on the number of types of deductions to which the taxpayer was entitled.

In paragraphs 4.2 and 4.3 indicate the number and date of the notification confirming the taxpayer's right to a property tax deduction issued by the tax authority in accordance with paragraph 3 of Article 220 of the Code.

In paragraph 4.4“Code of the tax authority that issued the notification” indicates the code of the tax authority that issued the notification.

Section 5 of the Reference "Total amounts of income and tax based on the results of the tax period at the rate of __%" reflects the total amounts of income and personal income tax based on the results of the tax period at the rate specified in the heading of section 5 of the Reference.

Section 5 is formed separately for each tax rate reflected in the Certificate.

Attention! The fields "Total income", "Tax base" and "Calculated tax amount" are filled in automatically, based on the data entered above. In this case, the amounts are rounded off according to the approved rules.

In paragraph 5.1"Total income" indicates the total amount of income based on the results of the tax period, excluding tax deductions. This paragraph reflects the total amount of income specified in section 3 of the Certificate. When filling out a Certificate with attribute 2 in clause 5.1, the total amount of income from which tax was not withheld by a tax agent, reflected in section 3 of the Certificate, is indicated.

In clause 5.2"Tax base" indicates the tax base from which the tax is calculated. The indicator specified in this clause corresponds to the total amount of income reflected in clause 5.1. Certificate reduced by the total amount of tax deductions reflected in Sections 3 and 4 of the Certificate.

In paragraph 5.3“Calculated tax amount” indicates the total amount of tax calculated at the rate specified in section 3 of the Reference, based on the results of the tax period. When filling out a Certificate with attribute 2 in clause 5.3, the total tax amount is indicated, calculated but not withheld.

In clause 5.4“Amount of tax withheld” shall accordingly indicate the total amount of tax withheld at the rate specified in section 3 for the tax period. When filling out a Certificate with attribute 2, clause 5.4 is not completed.

In paragraph 5.5"The amount of tax transferred" indicates the amount of tax transferred for the tax period. This clause is completed in relation to income received starting from 01.01.2011. When filling out the Certificate with attribute 2, clause 5.5 is not completed.

In clause 5.6“Amount of tax unduly withheld by the tax agent” shall indicate the amount of tax unnecessarily withheld from the taxpayer by the tax agent. When filling out a Certificate with attribute 2, clause 5.6 is not completed.

In paragraph 5.7“Amount of tax not withheld by the withholding agent” shall indicate the calculated amount of tax that the tax agent did not withhold in the reporting tax period. The completed Certificate is signed in the "Tax agent (signature)" field. The signature must not be covered with a seal. The seal is affixed in the designated place ("MP" in the lower left corner of the Help). The field "Tax agent (position)" indicates the position of the person who signed the Certificate. In the field "Tax agent (full name)" the surname and initials of the specified person shall be indicated. Tax agent - an individual signs the Certificate and indicates his last name and initials of the name and patronymic.

If the Help cannot be placed on one page, the required number of pages is filled in. The next page at the top of the Help indicates: the Help page number. In this case, the field "Tax agent" is filled in on each page of the Help.

See also:

Call now: 8 800 222-18-27

2-NDFL certificates in 2019: new form and sample filling

From January 1, 2019, the 2-NDFL certificate form has been in effect, approved by order of the Federal Tax Service dated 02.10.2018 No. ММВ-7-11 / [email protected] Since 2019, tax agents have been using two new forms of certificates:

• form 2-NDFL “Certificate of income and tax amounts of an individual” for submission to the tax office;
• form "Certificate of income and tax amounts of an individual" to provide the recipient with income.

Certificate 2-NDFL confirms the amount of income received by an individual for a certain period and the amount of tax withheld.

Who should draw up and submit certificates 2-NDFL

Form 2-personal income tax must be submitted by organizations and individual entrepreneurs that pay income to individuals. This obligation is enshrined in clause 1, clause 2 of Art. 226 and clause 2 of Art. 230 of the Tax Code of the Russian Federation.

You do not need to hand over 2-NDFL certificates if you paid to an individual:

• only non-taxable income (clause 28 of article 217 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated January 19, 2017 No. BS-4-11 / [email protected]);
• income from which an individual must pay tax himself and submit a declaration (Art. 227, Art. 228 of the Tax Code of the Russian Federation);
• income specified in Art. 226.1 of the Tax Code of the Russian Federation.

If in the reporting (past) year the organization did not pay income to an individual from which it was necessary to withhold personal income tax, then a 2-personal income tax ("zero") certificate does not need to be submitted. For example, if only the non-taxable incomes specified in Art. 217 of the Tax Code of the Russian Federation.

Where to take 2-NDFL

In accordance with paragraph 2 of Art. 230 of the Tax Code of the Russian Federation, tax agents submit reports on 2-NDFL to the tax authority at the place of their registration.

2-NDFL for employees of separate divisions, hand over to the IFTS at the place of their registration. The same is true when a separate subdivision pays income to individuals under the GPA.

What income to include in the 2-NDFL certificate 2019

How to fill out a 2-NDFL certificate

The general requirements for filling out a 2-NDFL certificate are as follows:

1. 2-NDFL certificates are filled in by a tax agent based on the data contained in tax accounting registers.
2. If the tax agent accrued to an individual during the tax period income taxed at different tax rates, sections 3-5 are filled in for each of the rates.
3. When filling out the Certificate form, the codes of the types of taxpayer's income, codes of the types of taxpayer deductions, the directories "Codes of types of documents proving the identity of the taxpayer" (Appendix 1 of the Procedure for filling out the certificate) and "Codes of the subjects of the Russian Federation and other territories" (Appendix 2 of the Procedure for filling out the certificate) are used.
4. All details and sum indicators are filled in the Help form. If there is no value for the sum indicators, zero is indicated.
5. Certificates in electronic form are generated in accordance with the format (xml) for presenting information on the income of individuals in the form 2-NDFL.

Table 2. How to fill out certificates 2-NDFL

Chapter	Specified information
Heading	Indicated: Tax period for which the Certificate form is drawn up; Serial number of the Certificate in the reporting tax period; Date the form was compiled; Indicate "Sign" and affix: number 1 - if the Certificate 2-NDFL is presented on the basis of the provisions of clause 2 of Art. 230 of the Tax Code of the Russian Federation; number 2 - if the Certificate is submitted in accordance with the provisions of clause 5 of Art. 226 of the Tax Code of the Russian Federation. When drawing up the primary form of the Certificate, "00" is put in the field "Correction number"; When compiling a corrective Help, instead of the previously presented one, a value is indicated that is one more than that indicated in the previous Help (for example, "01", "02", etc.); When drawing up the canceling Certificate, the number "99" is put down instead of the previously submitted one. In the field "in the IFTS (code)" - the four-digit code of the tax authority in which the tax agent is registered with the tax authorities. (Section II of the Procedure for filling out the certificate)
Section 1 "Information about the tax agent"	The code for OKTMO, the contact phone number of the tax agent are indicated; TIN and KPP; the name of the organization according to its constituent documents (Section III of the Procedure for filling out the certificate)
Section 2 "Information about an individual - recipient of income"	The TIN of the individual taxpayer is indicated; surname, name and patronymic of an individual - taxpayer; taxpayer status code; Date of Birth; the numeric code of the country of which the taxpayer is a citizen; code of the type of identity document and its details; full address of the taxpayer's place of residence; (Section IV of the Procedure for filling out the certificate)
Section 3 "Income taxed at a rate of __%"	information is indicated on income accrued and actually received by an individual in cash and in kind, as well as in the form of material benefits, by months of the tax period and the corresponding deductions. (Section V of the Procedure for filling out the certificate)
Section 4 "Standard, social, investment and property tax deductions"	reflects information on the standard, social, investment and property tax deductions provided by the tax agent. (Section VI of the Procedure for filling out the certificate)
Section 5 "Total Amounts of Income and Tax"	the total amounts of accrued and actually received income, calculated, withheld and transferred tax on personal income are reflected at the appropriate rate indicated in the heading of section 3. (Section VII of the Procedure for filling out a certificate)

The program for checking 2-NDFL Instructions for filling out the certificate 2-NDFL

The procedure for filling out 2-NDFL is prescribed in the Order of the Federal Tax Service of the Federal Tax Service dated 02.10.2018 No. ММВ-7-11 / [email protected] The same order contains the codes of the constituent entities of the Russian Federation necessary for the formation of 2-NDFL (link to the file from the attachment to the letter) and codes of the types of documents proving the identity of the taxpayer.

What is the penalty for failure, late delivery or errors in 2-NDFL 2019

If you do not hand over or hand over the 2-NDFL certificates later than the deadline, the tax authorities will charge a fine of 200 rubles for each certificate.

If the submitted certificates reveal inaccurate information, the fine will be 500 rubles for each document with an error.

Form 2-NDFL for previous years (2016, 2015 and 2014)