Very often there are situations when a person needs to confirm his income. This can happen when applying for a loan at a bank. Using a special certificate of employment confirms the solvency of the borrower. This document must be requested in accounting, it is prepared in a short time.
In this article, we state what 2-PIT is, in simple words. Transcript of personal income tax - personal income tax. Certificate 2-NDFL is a document that contains information about the main income and the amount of tax withheld. It has legal force in state institutions. The certificate is provided by the employer with the exact details of the organization, with a seal and for a certain period.
What is indicated in the certificate?
The certificate of this form issued at the enterprise must indicate:
- Complete information about the employer (name of organization, details).
- Information about the employee (F. I. O., TIN, number of DUL, address).
- Monthly income taxed at 13% rate.
- If an employee has the right to any deductions (they can be standard, social or property), then this information is denoted by deduction codes.
- The amount of tax withheld.
- And the full amount of income, deductions and tax.
By reference form 2-NDFL reporting. To date, it has been adopted by order of the Federal Tax Service of Russia. There is also instructions on how to fill out a certificate. What is 2-PIT (in simple words it can be explained), many are interested. We will try to answer this question as detailed as possible.
Who are issued?
Consider who is entitled to request this document. So, such certificates issue:
1. To individuals with income from which the employer withholds tax.
2. To individuals with income from which the employer is not able to withhold tax.
The procedure for filling out this document
This certificate is filled out on a special form. In the new form, in the upper left corner there is a special barcode 3990 8018 assigned according to the rules of Appendix 1 to the Order of the Federal Tax Service of Russia. And then the data is filled in order:
- the period for which the certificate is issued;
- data on the tax agent (refers to the employer);
- data on an individual;
- income, tax at the same time 13% (when filling out information on these incomes also use a special income code);
- tax deductions;
- income and tax in total.
Reference 2-PIT of the old model is different from the new.
Information on the correctness of filling out a certificate is necessary both for reports to the tax inspectorate and for employees of the organization at their request, for example, for a bank.
All data in the certificate are indicated in rubles and kopecks, except for the amount of personal income tax. Taxes are indicated in full in rubles. Charges of up to 50 kopecks are excluded, and charges of 50 kopecks and more increase upwards.
Here's what 2-PIT is in simple words.
For example, you can consider all the nuances of filling out help. For example, we calculate the amount of personal income tax monthly and for a year in full for Ivanov Peter Fedorovich, an employee of Labyrinth LLC.
His salary is 35,000 rubles per month.
In addition to the salary, the employee is accrued and paid:
- vacation pay - 10,000 rubles;
- payments for staying on sick leave - 7,500 rubles.
Ivanov P.F. also has children:
- the son of 1994, a student in high school, full-time;
- daughter born in 2002, studying at school.
The employee wrote an application for child deductions. Documents to confirm the receipt of deductions are available.
In July 2016, Ivanov’s son graduated from a university, and accordingly, from August 2016 there is no tax deduction. In the future, Ivanov receives a deduction for the youngest daughter. What is 2-PIT, in simple words, we explained a little. But so far not all the nuances have been considered.
In May 2016, Ivanov bought a property. Since he had not previously received a deduction for property, in June he submitted a statement for accounting to receive a property deduction for 2016 in the amount of 1.5 million rubles and a notice from the tax inspectorate about his right to it, the deduction will be charged from June 2016.
In addition to the salary, employee Ivanov received material assistance in the amount of two thousand rubles in February and six thousand rubles in August.
In November, taxable income with an increase at the beginning of the year exceeded 350,000 rubles. Accordingly, from November, deductions for children will not be charged. To calculate these restrictions, taxable income is used. What else does 2-NDFL help contain?
Note
It is worth paying attention to the inclusion of information on the material assistance provided in the 2-NDFL certificate. If the material assistance provided for an employee is not subject to personal income tax in full, then it is not necessary to enter it in the certificate. If material assistance is taxed up to 4000 rubles, then it is entered in the certificate.
Now, since we have all the necessary information, we will consider step-by-step filling in the 2-NDFL certificate (a sample of filling is presented below).
Help tag
So, we pass to step-by-step filling. In the field "Help sign" indicate:
1 - if there is information on the income of the individual and the accrued, withheld and transferred personal income tax;
2 - if personal income tax is not withheld (not later than one month after the end of the year).
We fill in the line “Adjustment number” when submitting the initial certificate and when submitting the corrected information. If the certificate is submitted for the first time, then number 00 is written, if specified, then 01, 02, etc.
What else does the new 2-NDFL (certificate form) suggest?
You can cancel the certificate submitted by the organization by mistake. Then, in the line "Adjustment number" the number 99 is indicated, and in the certificate itself, only paragraph 1 and paragraph 2 are filled out, with information about the company and individual. Such a certificate has a new filling date, but the number remains the same. Cancellation of a certificate may be necessary if the accountant mistakenly submitted several certificates for one employee or submitted a certificate for an employee who is no longer in the organization. What is the right way to start applying for personal income tax 2? A sample fill will help.
Help Filling Procedure
The introduction of information in the certificate begins with data on the tax agent. The first section contains the TIN, KPP, OKTMO, the name of the organization or information about the individual entrepreneur (IP), legal and actual address, phone number.
The second section contains information about the individual who received the income. Fit F.I.O., TIN, passport details, place of residence. If the individual is a foreigner, additional columns are provided in the certificate: TIN in the country of citizenship; address of place of residence in the Russian Federation; special code of the country of residence and address in the country of permanent residence (one address is entered). So the certificate 2-PIT is filled. Filling out the form will not be difficult after reading the instructions.
Taxpayer status
How are the remaining columns filled in? In the line "Taxpayer Status" one of the items is entered:
- 1 - is a resident;
- 2 - by a non-resident;
- 3 - by a highly qualified specialist;
- 4 - an immigrant living abroad (this is a member of the state program for assisting the voluntary resettlement of fellow tribesmen living abroad and not tax residents);
- 5 - a non-resident refugee who has received temporary shelter in the Russian Federation;
- 6 - by a foreigner working on the basis of a certificate.
Third section
Further, the third section of the certificate contains accurate data on income and deduction.It contains information about the employee receiving cash income on a monthly basis (or at the beginning of the year). The section heading shows personal income tax rates. In our example, there will be one section, since all income is taxed at a rate of 13%.
Certificate 2-NDFL (form issued by the employer) is an important document. The accountant or the head of the organization should approach it with full responsibility. What's next?
For each month in the column "Amount of income" the total income received by the employee for the month is entered. If in any month the employee received the right to receive a professional tax deduction and income tax deduction for personal income tax not in full, respectively, the code and the amount of the deduction are entered.
And such incomes, such as maternity allowance or maternity allowance, are fully exempt from personal income tax and are not displayed in the certificate. Errors in 2-personal income tax can be made, but it’s better not to. Then you do not have to make the adjustment, which will be described below.
The fourth section contains information on deductions, indicating their code and the total amount of each deduction. Deductions not related to a specific cash payment are indicated here. This includes deductions for children (for each separately), for property. Deductions can also be made on the employee himself and also social and investment.
In the fifth section, we summarize the income, determine the tax base and make the calculation of personal income tax. We see the total amount of income - the total value of the column "Amount of income" from the third section. Enter the tax base below, it is calculated as the difference between the total amount of income and the amount of tax deductions. Correction of 2-NDFL is carried out only in extreme cases.
In the line "Calculated tax amount" the product of the tax base and the tax rate are entered. And then we fill in the lines with information about the amounts withheld, transferred taxes, excessively withheld and not withheld.
Back to the example
In our example, for employee Ivanov:
- Total income - 423,500 rubles.
- The amount of deductions - 9800 rubles. (for the first child) + 14 000 rub. (for the second child) + 238,200 rubles. (for property) + 4000 rubles. (non-taxable material assistance) = 266,000 rubles.
- The tax base will be 157,500 rubles.
- The amount of tax is 20,475 rubles.
If different rates were applied to the employee’s income during the year, respectively, the amount of points 3-5 will be equal to the number of rates applied.
Companies that employ workers from "visa-free" countries will need a field with information on certain advance payments.
2-PIT adjustment
Often mistakes are also made when filling out the form. In such cases, a new form is filled out. Common errors when filling out are:
- incorrect indication of the deduction code;
- Seal is incorrect;
- missing or closed signature of an authorized accounting officer;
- Errors in indicating the details of the organization (especially TIN, KPP, OKTMO).
But the procedure for fixing errors is also established. The heading has the line "Adjustment Number". The following adjustment numbers are provided:
- number 00 is written when writing the primary form;
- numbers 01, 02, etc. are written when writing a corrective certificate instead of the previously provided, one more than what was written in the previous certificate;
- number 99 is written when writing a cancellation certificate.
The certificate of 2-NDFL for a year assumes the same.
A corrective reference form is provided for correcting errors in the initial form, and a revoking form is provided for canceling information that is not necessary for submission. But if the tax authorities did not accept the certificate (in this case, a protocol is sent indicating the format control errors), then a new certificate is filled out, not an adjustment. But when filling out a new certificate, the line "Adjustment number" indicates the number 00 and the new date. This means that you need to re-send the data of an individual, since the 2-NDFL certificate was not accepted at the tax office.
It is important to correctly report 2-PIT.