Codes 320 321 324 325 326 i. Types of test files. Deductions for non-taxable income received from a tax agent
In 2016, the Tax legislation of the Russian Federation underwent some changes, which mainly relate to issues of tax deductions. Let's find out which tax deduction codes need to be used in 2017.
Table of deduction codes
Each deduction code in the 2-NDFL certificate is indicated by the accountant in accordance with the current table for the current year, given in the appendix to the order of the Federal Tax Service dated November 2015.
It is on the basis of this application that the tables below are formed, which display codes with decodings and amounts.
Standard deductions
| Code | Decoding | Amount, rub. |
| 104 | Persons nominated for the award of the Second World War, Heroes of the Russian Federation, former prisoners of ghettos and concentration camps, participants in the siege of Leningrad, evacuees from the zone of radioactive contamination, relatives of fallen military personnel | 500 |
| 105 | Victims of radiation sickness, as well as persons who took part in the liquidation of the consequences of the Chernobyl accident | 3000 |
| 114-125 | Excluded | — |
| 126/130 | For 1 child per parent/guardian or trustee | 1400 |
| 127/131 | For the 2nd child to a natural or adoptive parent | 1400 |
| 128/132 | For the 3rd and subsequent children to natural and adoptive parents | 3000 |
| 129/133 | For a child/disabled person, as well as for a disabled person of 1-2 groups under the age of 24 years undergoing training, to a parent (native or adopted) | 12000/6000 |
| 134-149 | For each of the children, as well as for a child with the status of a disabled child or for a disabled student of category 1-2, to a single parent (natural or adopted). Applicable to single parents, as well as to those who have provided a written refusal to receive benefits | Double the corresponding amount |
Property deductions
Social deductions
| Code | Decoding | Amount, rub. |
| 320-321 | External, full-time or part-time training for employees, as well as their children under the age of 24 (including adopted ones) | The amount of training expenses, but within 50,000 rubles |
| 324 | Expenses for treatment of the taxpayer, as well as his parents, children, spouse, wards | The amount of expenses incurred, but not more than 120 thousand rubles |
| 325 | Expenses for voluntary insurance of the taxpayer, as well as his close relatives | The maximum deduction amount is 120 thousand rubles |
| 327 | Payments to pension accounts of non-state pension funds | Compensation in the amount of no more than 120 thousand rubles |
| 328 | Payments towards the funded part of pension provision | In the amount of expenses incurred |
Professional deductions
Good to know! Professional expenses taken into account when reducing the tax base are also limited by the limit defined in Article 221 of the Tax Code of the Russian Federation. Download for viewing and printing:Deductions from remuneration and non-taxable income
Important! The tax base is reduced by the amount of income, but not more than the limit established in Art. 117 of the Tax Code of the Russian Federation (Article 28). Download for viewing and printing:Investment deductions
General concepts
Tax deductions are certain amounts by which it is necessary to reduce the employee’s tax base when making cash payments and paying tax to the Federal Tax Service.
The legislation establishes the exact amounts of deductions, calculating them depending on the conditions of use.
There are currently 5 types of deductions:
- Standard, also called “children’s”.
- Social, provided for reimbursement of expenses for the social needs of citizens.
- Property, allowing you to compensate for losses when purchasing or building housing.
- Investment funds that appeared in 2014 to reduce the tax base for income from trading securities.
- Professional, associated with costs in obtaining labor income.
For each type of deduction from the tax base, there is a digital deduction code. In certificate 2-NDFL, the accountant indicates this code if the employee belongs to the preferential category of taxpayers.
Attention! To reduce the amount of taxable income, the taxpayer has the right to apply to the employer or directly to the tax office.
What's new
At the end of 2015, the Ministry of Justice registered another Order of the Federal Tax Service, according to which certificates-2-personal income tax for the past year, as well as for 2017 and subsequent years, must be generated taking into account new income codes and deductions.
The following changes are noted in the codes:
- clarifications have been made regarding the amounts that reduce the tax base under Art. 214.1-214.4 of the Tax Code of the Russian Federation (transactions with cash, securities and other financial instruments);
- the “standard deductions” section has been supplemented with codes to reduce the tax base for the child’s guardians (previously, general codes 114-125 were used for both parents and guardians of minors);
- tax deduction codes 114-125 are excluded;
- Code 617 of the investment deductions section has been excluded.
Finally
The main thing that any citizen of the Russian Federation should remember is that only a person who receives official income taxed at a rate of 13% can apply for compensation for expenses incurred.
To receive a tax deduction, it is enough to write a special application addressed to the employer at work or independently submit a declaration to the Federal Tax Service at your place of residence.
Watch a video on how to fill out a 2-NDFL certificate
On the same topic
Date of publication: 03/03/2016 13:37 (archive)
Description
1. Certificates submitted in accordance with paragraph 2 of Article 230 of the Tax Code of the Russian Federation (sign “1”):
1.1. correction number – “00”, with completed details “TIN in the Russian Federation”, “taxpayer status” – “1”, “Citizenship (country code)” – “643” and “Residence address in the Russian Federation”, and other details , mandatory to fill out, with income taxable:
- at a rate of 9% (income codes – 1110,1120);
- at a rate of 13% (income codes - 2000,2012,2300, 2760,4800, income code 2720 and deduction code 501, as well as deduction codes in section 4 of the certificate - 114,115,116);
- at a rate of 35% (income code 2740, deduction code 505).
1.2. correction number – “00”, with completed details “TIN in the Russian Federation”, “taxpayer status” – “6”, “Citizenship (country code)” and “Residence address in the Russian Federation”, and other details required to be filled out , with income taxed at a rate of 13% (income code 2000), with the field “Notification confirming the right to reduce tax on fixed advance payments” filled in.
At the same time, in the specified certificate in section 5 “Total amounts of income and tax”, the value in the field “Amount of fixed advance payments” should not exceed the value in the field “Amount of tax calculated”.
1.3. adjustment number – “00”, with completed details “taxpayer status” – “2”, “Code of country of residence”, “Address” of residence in the country of permanent residence, and other details required to be filled in, containing income taxed at a rate of 30% (income codes – 2010.4800).
1.4. correction number – “00”, with completed details “TIN in the Russian Federation”, “taxpayer status” – “2”, “Citizenship (country code)” – “643” and “Residence address in the Russian Federation”, and other details , mandatory to fill out, with income taxed at a rate of 30% (income codes - 2000,2012,2300,2760,4800).
1.5. correction number – “01”, with completed details “TIN in the Russian Federation”, “taxpayer status” – “1”, “Citizenship (country code)” – “643” and “Residence address in the Russian Federation”, and other details , mandatory to fill out, with income taxed at a rate of 13% (income codes - 2000,2012,2300,2760,4800, deduction codes in section 4 of the certificate - 311,312, 320,321,324,325,326,327,328), as well as with completed fields “Notification confirming the right to property tax deduction" and "Notification confirming the right to a social tax deduction."
2. Certificates submitted in accordance with paragraph 5 of Article 226 of the Tax Code of the Russian Federation (signature “2”):
2.1 adjustment number - “00”, with completed details “TIN in the Russian Federation”, “taxpayer status” - “1”, “Citizenship (country code)” - “643” and “Residence address in the Russian Federation”, and others details that must be filled in, with income taxed at a rate of 13% (income codes - 2520, 4800).
In the article we will tell you how to correctly reflect the social benefits provided by the employer in 3-NDFL. deductions and how the codes are deciphered in the 2-NDFL certificate. Here is an example of a completed declaration.
What do social deductions provided by a tax agent mean?
On Sheet E of form 3-NDFL there is a line in which you need to indicate the amount of social security. deductions provided in the reporting year by the tax agent.
The rules for their provision are established in paragraph. 2-6. If during the year the employer made such a deduction to the employee, he will indicate this in the 2-NDFL certificate (section 4).
Each type of deduction is marked with its own code. You can view all values in the Order of the Federal Tax Service dated September 10, 2015 No. ММВ-7-11/387@. Social deductions are assigned codes 320, 321, 324-328. The first two correspond to the recalculation of personal income tax on training expenses:
Codes 324-326 relate to medical costs. services:
The values 327 and 328 mark the deductions provided for and, respectively.
If your 2-NDFL contains the mentioned codes, the amount of such deductions should be reflected in 3-NDFL on Sheet E. Separately, codes 320, 321, 324, 325, 326, etc. are not included in the tax return.
Sample of filling out 3-NDFL
If you received a deduction at work during the year, you will need to file a declaration in 2 cases:
- the employer did not provide the deduction in full (for example, you applied to him at the end of the year);
- In addition to the deduction received, you want to claim others.
Important!
If you received a deduction in full at work and do not plan to claim others, you no longer need to file a declaration.
Example
Nikolay and Vasily colleagues. Both work in a trading company as purchasing managers. Salary 26,500 rub. (of which personal income tax is RUB 3,445) In April 2017, colleagues simultaneously decided to get a driver’s license. The cost of training at a driving school amounted to 39,400 rubles.
Nikolay promptly received a tax notice and submitted an application for a deduction to his employer in September 2017. He reimbursed the entire due amount of personal income tax in 2 months. Nikolai does not need to submit 3-NDFL and report to the tax office.
Vasily filed a statement only in December. He received his December salary including deductions. The employer transferred personal income tax for the month, 3,455 rubles, not to the budget, but to Vasily. For the remaining unreimbursed amount, the deduction is 12,900 rubles. (39,400 – 26,500) Vasily needs to submit a declaration. According to it, he will return 1,677 rubles. (13% of 12,900).
Personal income tax deduction codes: 2018 brought changes that affected the procedure for filling out the Income Certificate. In particular, the deduction codes in 2 personal income taxes have changed. The article contains a table of current codes, as well as free reference books on codes and the procedure for filling out 2-NDFL.
Attention! We have prepared a convenient guide. It contains codes for all personal income tax deductions. Download for free:
Types of personal income tax deductions for the income of individuals
Tax residents of Russia who have income taxed at a rate of 13% can reduce it by certain amounts of income or expenses established in the Tax Code of the Russian Federation, and as a result pay less tax. Amounts that reduce the personal income tax base are called tax deductions. These include:
- Standard.
- Social.
- Property.
- Professional.
- Investment.
Who uses deduction codes in certificate 2 personal income tax 2018
Remuneration subject to personal income tax may include the following monetary and non-monetary payments to individuals.
- Under employment contracts (staff remuneration).
- Under GP contracts for services or performance of work (remuneration to performers).
- Under licensing agreements (license payments to copyright holders).
- For transactions of alienation of exclusive rights to intellectual property (redemption payments to copyright holders).
- Under agreements with authors of works.
By issuing remuneration to individuals in the above cases, firms, entrepreneurs and “self-employed” private practitioners become tax agents for personal income tax, and therefore their responsibilities include:
- calculate the tax, withhold it from the amounts paid and transfer it to the budget for the individual;
- report on paid income and personal income tax amounts to the tax office.
For what reporting do you need personal income tax deduction codes 2018?
- Calculation of 6 personal income tax:
Calculation according to form 6-NDFL can be generated in the BukhSoft program in 3 clicks. It is always drawn up on an up-to-date form, taking into account all changes in the law. The program will fill out the calculation automatically. Before sending to the tax office, the form will be tested by all Federal Tax Service verification programs. Try it for free:
6-NDFL online
What are the consequences of an error in deduction code 2 for personal income tax 2018?
Tax officials consider personal income tax certificates 2 with inaccurate deduction or income codes unreliable. The fact is that the Tax Code does not explain what errors in reporting make it unreliable. Therefore, inspectors independently decide on what grounds to fine tax agents for false 2 personal income tax certificates. Such grounds, in their opinion, are any errors in the certificate, including in the 2018 personal income tax deduction codes or in the income codes.
The fine is small - 500 rubles. for each certificate with an error, however, if there are many individuals who are income recipients, then errors in deduction codes in certificate 2 of personal income tax 2018 can result in a significant amount of penalties. To avoid a fine, you need to identify the error before the tax authorities do and submit “clarifications”.
Who does not use the personal income tax deduction code in 2018
Income tax codes are needed when filling out reports. These codes are not used by firms, entrepreneurs and “self-employed” private practitioners who do not report on remunerations paid to individuals. For example, you do not need to submit 2 personal income taxes if:
- property or rights belonging to him were purchased from an individual;
- the reward was issued to an individual with the status of individual entrepreneur.
Where to find deduction codes in certificate 2 of personal income tax 2018
When preparing section 3 of the certificate, the encodings from the order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/387@ are used. This order of the tax service includes two attachments:
- by coding for taxable income;
- according to coding for deductions.
New deduction code for personal income tax in 2018
Since 2018, a new code has been approved - “619”. Tax agents use this encoding when they reduce the income of an individual - a tax resident of the Russian Federation, taxed at a rate of 13%, by the amount of profit from operations on an individual investment account (IAL). An individual can receive such a benefit from a company that provides brokerage services or securities management services.
Standard personal income tax deduction codes 2018
At the moment, the Tax Code of the Russian Federation provides for three types of standard tax benefits.
- 3000 rub. every month without any annual income limit.
- 500 rub. every month without a limit on income for the year.
- From 1400 rub. up to 12,000 rub. every month for one child - up to the month in which the amount of income accumulated since the beginning of the year exceeded 350,000 rubles.
All citizens of the country act as taxpayers. However, not everyone knows what social deductions provided by a tax agent in 2019 are.
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But in this case, a large number of citizens can claim such a deduction. It is enough just to have complete and reliable information from the legislation.
general information
A tax deduction is the amount of funds through which a reduction in the amount of income is made, on which a tax levy is charged.
Sometimes this same type of deduction provides a refund of taxes that were previously paid. For example, this happens when.
The citizen who receives a profit subject to a 13 percent tax levy is entitled to receive such a deduction.
It is worth understanding that this area of deductions applies only to personal income tax, which means the tax deduction applies to individuals.
Main aspects
When applying for a tax deduction, you need to understand several aspects that accompany the procedure.
So, you can not return the entire tax amount, but only a part. Moreover, it is determined by the amount of tax previously paid.
Every citizen who claims to receive this benefit should understand that there are several types of deductions. And each of them has its own characteristics that are worth familiarizing yourself with.
At the same time, in the group of social deductions itself there is a division into groups according to expenses.
You need to know that tax deductions are processed only on the basis of filing a declaration at the end of the reporting year. In this case, the taxpayer needs to collect a package of documents.
The difficulty of registration is that the citizen must prove to the tax authorities that he belongs to the category of citizens who are entitled to such deductions.
Since not every resident of the Russian Federation can claim social tax deductions.
There are restrictions not only due to the category of citizen, but also in accordance with the deadlines for filing and the procedure itself.
Therefore, it is worth familiarizing yourself with all these nuances - they allow you to simply and without problems make a tax deduction and understand whether you can qualify for it in the first place.
Taxes on income received by individual citizens are usually paid and calculated by a tax agent.
They can be an individual entrepreneur, a notary, foreign organizations, etc. - together with this representative, the income of the individual must be associated.
Main types
The Tax Code of the Russian Federation establishes the following groups of deductions available to citizens:
- standard;
- social;
- on property;
- professional;
- for transferring losses to future periods - for securities, futures transactions.
In turn, in terms of providing social deductions, several groups can be distinguished, in accordance with the person’s expenses:
- For charitable activities.
- For costs associated with tuition fees.
- Expenses that were spent on treatment and the purchase of medicines.
- Expenses on non-state provision in terms of pension savings. This also includes those payments that were spent on insurance in the pension plan, as well as on.
- Payments under the funded part of the labor pension.
In the Tax Code of Russia, social deductions provided by the tax agent of auto insurance are not taken into account. In terms of insurance, only contracts in the field of life and health are valid.
Legal grounds
The main legislative act that can be used in this area is.
It is in this document that you can find all the necessary provisions on tax deductions and the algorithm for their provision.
Thus, the provisions on social tax deductions are in.
| Point one | Talks about charity work |
| In the second point | Situations with education expenses are indicated |
| Third point | Contains a description of the possibilities of deduction for medical services and the purchase of medicines |
| The fourth paragraph of the article | Responsible for non-state pension, voluntary pension and human life insurance |
| And in the fifth point | We are talking about the funded part of pension provision from the state |
The deadlines for filing a declaration and exercising the right to receive a tax refund are stated in.
The tax agent is obliged to provide all deduction possibilities - this provision is approved by Article 219, paragraph 2 of the Tax Code of the Russian Federation.
The document should be submitted to the Inspectorate of the Federal Tax Service of Russia. In terms of receiving payments from charity, this method is the only one.
But if it comes to tax deductions for pension contributions, then they can be processed through your employer.
This opportunity was legislated in 2015. You must personally visit the employer and ask to make this deduction.
This must be done before the end of the tax payment period. But in this case, the main condition is the availability of transfers under this tax item.
In order to receive a refund of treatment and training costs, you should also contact your employer. All individuals have received this opportunity since 2016.
In order to complete the documentation, you need to receive a certain notification from the Federal Tax Service. Based on this, a deduction is made. The document can be attached to the deduction even without an inspection seal.
It is worth understanding that when applying for a social group tax deduction, the maximum amount is set at 120 thousand rubles.
Moreover, this figure includes the total income for which payments are made.
The exceptions are:
- charity;
- treatment and education of children.
The tax deduction should be used in a certain tax period - in which the expenses were made. Otherwise, you will not be able to receive a refund at another date.
How to fill out the declaration correctly
A tax return is a document through which an individual can record his expenses and receive a deduction for them.
When filling out this document, it is worth remembering the following rules:
- All data must be reliable and current at the time of entry.
- All information should be double-checked.
- Not all fields in the document must be filled out. And an individual should enter only the information that he has. For example, if he wants to receive a deduction for pension contributions, then he should carefully fill out this particular sheet of the declaration.
Social deductions provided by the tax agent in 3 personal income taxes are located on sheets E1 and E2. They indicate all the expenses that were incurred during the reporting period..
The first sheet of the declaration contains the personal information of the declarant. In sections 1.2 and also on sheet A, information is placed on what the citizen’s income is.
You can fill out the document either manually or using specialized services and programs.
Required documents
Here it is worth separating the subtype of deduction for which the declaration is submitted. The standard ones will be:
- statement;
- declaration for the reporting period;
- bank account information - to receive funds for deduction.
- a photocopy of the agreement with the educational institution on the provision of training;
- educational organization;
- receipts that confirm expenses for training.
In case of treatment and medications:
- payment papers;
- a copy of the medical institution's license.
It is worth understanding that this is an approximate package of documents. And the tax service may require additional confirmation of payment for expenses.
