Card in form 1-NDFL in 2021 (download form)

Help 1-NDFL, section 1

This section includes basic information about the tax agent (organization), or more precisely, data such as:

TIN and KPP of the organization acting as a tax agent for personal income tax;
code of the Federal Tax Service, to which information about the taxpayer will be submitted (as a rule, this is the tax office with which the tax agent organization is registered);
name of the tax agent and his OKTMO.

It is also advisable to add the company’s OGRN and its telephone number to this section.

Tax registers for personal income tax: what is it?

The purpose of the register is to facilitate control of payments made to personnel (broken down by type) for tax purposes (monitoring the correctness of personal income tax accruals and withholdings, providing deductions and accounting for their amounts), and preparing tax reporting - 2-NDFL certificates submitted to the Federal Tax Service upon completion of each year, and quarterly summary forms 6-NDFL.

Such a register is formed separately for each employee. All payments and deductions are recorded monthly. The presence of non-taxable payments does not oblige the employer to indicate them in the register, but if they have restrictions on amounts, the excess of which is subject to taxation, then it is better to indicate them.

The company determines the frequency of compiling the register independently. It is easier and more convenient to do this monthly after salary payment: the risk of incorrect data reflection is significantly reduced, and the information available in the register will always be up-to-date.

Help 1-NDFL, section 2

This section displays information about the individual taxpayer to whom the organization paid income and withheld personal income tax. The following data is presented on it:

TIN of an individual taxpayer in Russia and country of citizenship;
FULL NAME.;
Date of Birth;
identity document and its code;
citizenship with country code;

data on the number of days of stay in the Russian Federation (to determine tax status (resident, non-resident) for each month of the tax period).

How to fill out the personal income tax-1 card

The document is maintained by accounting employees or other persons whose responsibilities include calculating wages. When generating data, specialized programs are used. Accrual sheet data is used only after the month is closed to avoid errors. When automatically filling out a document and correcting statement indicators, the initial data is changed by the program without the participation of the responsible person.

When filling out the form manually, if these statements are corrected, an adjustment is made in the document. Incorrect data is crossed out so that the corrected text is readable. In the free space above or next to the text, a correct entry is made indicating the person certifying the correction. Read also the article: → “Procedure for calculating and paying personal income tax in 2021”

Help 1-NDFL, section 3

In this part of 1-NDFL, the personal income tax tax base is directly calculated at rates of 13 and 30% (13% is the main rate in the Russian Federation, and 30% is the income rate for non-residents).

In form 1-NDFL, the form contains a table in which the indicators by income code are summarized monthly for the entire year and the deductions provided are also indicated monthly.

Income codes for the 2-NDFL certificate for 2021 can be found in our article “List of income codes in the 2-NDFL certificate (2012, 4800, etc.)” .

After this, the tax base is formed in 1-NDFL and the personal income tax is calculated. The tax withheld is indicated. Tax debts are identified, taking into account debts at the beginning of the year.

It is advisable to add to this section 1-NDFL:

dates of receipt of income;
tax withholding dates;
dates of tax payment to the budget;
information about the payment document for tax transfer;

information about tax deductions by their types (standard, social, property, professional, investment), codes, amounts for each month of the tax period and the grounds for their application;
information on the amount of fixed advance payments paid by foreign citizens, accepted as a reduction in the amount of calculated tax;
information on the grounds for reducing the calculated amount of tax by the amount of fixed advance payments paid by the foreign taxpayer (details of the notification from the Federal Tax Service, the taxpayer’s application, details of the document on payment of fixed advance payments).

1-NDFL. Tax card for accounting income and personal income tax

1-NDFL. Tax card for accounting income and personal income tax. Approved by order of the Ministry of Taxes and Taxes of the Russian Federation dated October 31, 2003 N BG-3-04/583. Tax card 1-NDFL is the primary tax accounting document. It is required to be compiled by tax agents - Russian organizations, representative offices of foreign organizations, individual entrepreneurs, private notaries who are the source of income for individuals.

The card is maintained on a monthly basis, taking into account the specifics of calculating tax amounts provided for various types of income, taxed at a rate of 13, 30 or 35%, based on the income accrued to the taxpayer.

Card 1-NDFL is filled out in case of accrual and payment of relevant income both in pursuance of employment agreements (contracts) and civil law agreements (relations) arising between tax agents and individuals. If tax agents pay income to individual entrepreneurs for goods, products or work performed from them, and these individual entrepreneurs have presented documents confirming their state registration as individual entrepreneurs without forming a legal entity, a Tax Card for such payments made is not drawn up.

Tax card 1-NDFL is filled out for each individual who received income during the reporting period that is subject to taxation in accordance with current legislation, including income for which tax deductions are provided. Income that is not subject to taxation (exempt from taxation) is not reflected on the card, regardless of the amount of income received in accordance with Art. 217 of the Tax Code of the Russian Federation, except for income partially exempt from taxation. For example, payments made by a tax agent that fall under clause 1 of Art. 217:

maternity benefits;
a one-time benefit for registration in medical institutions in the early stages of pregnancy;
benefits for the birth and adoption of a child;
child care allowance until the child reaches the age of one and a half years;
unemployment benefit.

In a similar manner, when filling out the card, state pensions assigned in the manner established by the current legislation (clause 2 of Article 217), all types of compensation payments within the limits established by the current legislation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government are not taken into account. , paid in the cases specified in clause 3 of Art. 217, and so on. Also, certain types of income that are exempt from taxation in accordance with paragraphs 1, 2, 4 of Art. 213 of the Tax Code of the Russian Federation, received in the form of insurance payments or pension payments from non-state pension funds. Income partially exempt from taxation specified in Art. 217 of the Tax Code of the Russian Federation are taken into account in the Tax Card in accordance with the rules given in the order in which it is filled out.

Help 1-NDFL, section 5

This section lists all income taxed at a rate of 35%.

The table is maintained for each income code, taking into account a deduction in the amount of 4,000 rubles, provided for in clause 28 of Art. 217 Tax Code of the Russian Federation. Then the tax base is formed, then the amount of tax calculated and withheld, as well as tax debts, are indicated.

It would be useful to indicate in this section 1-NDFL and the dates of receipt of income, tax withholding, the date of payment of taxes with data on the payment document.

Card in form 1-NDFL in 2021 ()

Source/official document: approved by order of the Ministry of Taxes and Taxes of Russia dated October 31, 2003 No. BG-3-04/583.

Document name: TAX CARD FOR ACCOUNTING INCOME AND INCOME TAX FOR INDIVIDUALS Format: .xls Size: 79 kb

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Form 1-NDFL is a special card that allows you to take into account profit and income tax. The preparation and submission of such a form to the Federal Tax Service is carried out by the employer. According to the rules prescribed by law, the form must be filled out every month - when the employer calculates wages and contributes personal income tax to the budget.

Since 2011, the 1-NDFL form has been replaced by tax registers - they are now considered as 1-NDFL.

Help 1-NDFL, section 6

This section summarizes all personal income tax rates calculated in previous sections based on the results of the tax period (year).

Let's abolish ineffective rates in 1-NDFL, leaving only those that are relevant today: 13, 30 and 35%. The section indicates the total amount of tax for the year - calculated, withheld, transferred for collection to the tax authority. Recalculation for previous tax periods is also taken into account, and debts at the end of the period are shown.

It is recommended to add this section:

date of receipt of income;
date of tax calculation;
tax withholding date;
tax payment deadline;
date of actual tax payment;
KBK and OKTMO, according to which the tax is transferred.

Read more about the current personal income tax rates in the article “ What percentage is personal income tax? " .

Form and procedure for storing the accounting register

There is no requirement to maintain 1-NDFL on paper with the signature of the responsible person. It is allowed to keep records electronically without an electronic digital signature. The document is stored for 4 years, established for archiving documents intended to confirm the accuracy of tax calculations. There is no separate indication in the legislation on the storage periods of registers.

At the end of the storage period, documents must be disposed of. A special commission is created to destroy documents containing important personal information about employees. Upon disposal, acts are drawn up that include information about the list of documents and the period of their creation. When an enterprise is liquidated, tax accounting documents related to payroll are not transferred to the state archives.

Results

Today's legislation does not require maintaining 1-NDFL for each employee throughout the year. But in accordance with Art. 230 of the Tax Code of the Russian Federation, an organization must maintain tax registers, which it needs to develop independently. To simplify the creation of tax registers, it is most advisable to download form 1-NDFL, modify it according to our recommendations for each section and fill out the resulting register for each individual to whom the organization paid income.

You can read about maintaining a tax register for personal income tax and download a sample of it in our article “How is a tax register for personal income tax maintained?”
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Users of personal income tax card information-1

1-NDFL cards are internal documents of the enterprise. The form is filled out for the calendar year with a cumulative total for each employee and is stored in the organization along with other tax registers. The document is presented to the tax inspectorate for control during the audit period.

There is no need to submit a separate document to the Federal Tax Service, except for the need to return the amount overpaid by the tax agent. According to para. 8 clause 1 art. 231 of the Tax Code of the Russian Federation, when contacting the Federal Tax Service, the agent submits an extract from the tax register and documents indicating overpayment of tax. Excess amounts contributed may be returned to the enterprise or offset against the payment of the budget of the same name upon application.

How to fill out a certificate for the new form 2-NDFL in 2021

New formats - new instructions. Indeed, in addition to the two reporting forms, the tax authorities also adjusted the algorithm for their preparation. Current forms and detailed rules for the generation of reporting information are enshrined in Order of the Federal Tax Service of Russia dated 10/02/2018 No. Please note that the document comes into force only from 01/01/2019, which means that information on employee income for 2021

And if the employee requests a certificate for 2021, then prepare a report using the old form. There really aren't many changes.

The structure has undergone minor changes.

Fields and codes that were relevant for the Federal Tax Service are excluded.

Help 2 Personal income tax: new form 2021, form, sample filling for an employee

The certificate is signed by a representative of the tax agent. Usually this is the accounting employee who compiled it. Signing by the manager himself is allowed. The full name of the representative and his personal signature are entered in the appropriate field.

submitting a declaration to the tax authority to receive a tax deduction;
submitting documents for obtaining a visa to visit a state where the visa entry procedure is established;
submitting the requested loan amount to the bank for approval;
for guardianship and trusteeship authorities when adopting a child;
submitting a package of documents to receive benefits, etc.

New form 2-NDFL

The new 2-NDFL certificate in 2021 has a machine-oriented form and is intended for those tax agents (in particular, employers) who submit such certificates on paper. It is believed that the use of a machine-oriented form will allow tax authorities to automate the process of scanning, recognizing and digitizing 2-NDFL certificates received from tax agents on paper, which will speed up the reception and processing of the submitted data, as well as confirmation of the rights to tax deductions of employees of such organizations (IEs).

As for tax agents submitting 2-NDFL certificates in electronic form via TKS, they will not notice the change in the format of the certificates, because XML files are generated using a special program. And these programs, without the participation of tax agents, will be adapted to sending certificates using the new form in 2021.

Details that tax registers for personal income tax must contain

Article 230 of the Tax Code of the Russian Federation defines the data that should be indicated in the register. This information:

On identifying the paying company or individual entrepreneur:
for an organization - INN/KPP, Federal Tax Service code, name of the enterprise;
for individual entrepreneurs – full name, date of birth, passport details, TIN, address of residence or registration, status.
Types of income paid, deductions provided, expenses/amounts that reduce the tax base according to established codes. Let us remind you that each payment or deduction corresponds to a specific code, and information is accumulated separately for each of them. For example, the salary or tariff is fixed with the code “2000”, payment of sick leave benefits with the code “2300”, severance pay – “2014”, compensation for leave upon dismissal – “2013”, etc. Income and deduction codes were approved by order of the Federal Tax Service dated September 10, 2015 N ММВ-7-11/ [email protected] (as amended on October 24, 2017).
Amounts of income paid and dates of their payment.
Taxpayer status. The size of the tax rate depends on it. Tax registers for personal income tax 2021. separately reflect its deduction at current rates. In most cases, the tax rate for residents is 13%, for non-residents - 13% or 30%, depending on the status of residence in the country and the types of income received.
Dates of calculation, deduction, transfer of personal income tax. According to tax legislation, the date of actual receipt of salary for calculating personal income tax is considered to be the last day of the month for which it was accrued; in case of dismissal - the last working day; in case of payment for vacation or sick leave - the date of payment (Article 223 of the Tax Code of the Russian Federation). Tax is withheld when income is paid. Tax on most payments must be transferred no later than the next day after payment to an individual, and for vacation pay and sick leave, personal income tax is transferred until the end of the month in which they were paid (Article 226 of the Tax Code of the Russian Federation).
Details of the corresponding payment document for the transfer of personal income tax.

Sample of filling out certificate 2-NDFL

What is 2-NDFL? This is a certificate of a unified form confirming the income received by the employee for a certain period of time in the current calendar year or for previous periods. It is usually requested when applying for tax deductions, the right to which is granted when purchasing real estate, paying for education or expensive treatment. Credit institutions also want to take a look at it; as a rule, its presence reduces the interest rate on the loan or increases the maximum loan amount.

A conversation about a certificate in form 2-NDFL should begin with an understanding of what personal income tax is. This is 13% of a citizen’s earnings, withheld in favor of the state and transferred for him by the employer with each payroll. The so-called personal income tax. Once a year, the enterprise is required to report on the accrued and paid amounts of this tax with justification in the form of the level of income of a particular employee. Therefore, if the need arises to confirm his income, the employee has the right to contact the organization’s accounting department for a 2-NDFL certificate and receive it within three working days.

Personal income tax form-1 in 2021: appointment when and who fills it out

Or call us by phone (Moscow) 8 (812) 309-53-42 (St. Petersburg) 8 ext.

If you look carefully, the register is very similar to the previous form 1-NDFL. And since each employer is obliged to independently develop a register “for itself,” it is natural that this very form is taken as a model. They are similar, but there are differences that you need to know and take into account when maintaining your income tax register.

To start using the 1-NDFL accounting register, you need to open the template of this document in an accounting program and apply it to your company.

Certificate 2-NDFL in 2021 (form and sample)

Let's consider what it could be, whether it will change in 2021 and why vacation pay needs to be allocated as a separate code in the 2-NDFL certificate.

After all, it only reflects the income received by an individual and the taxes calculated on it for the calendar year. However, in some cases, this document may also be expired.

We will tell you about them and more in our article. 1 Certificate 2-NDFL is recognized as a universal document,

6-NDFL for the 1st quarter of 2021: new form and examples of completion

1 – if the calculation of 6-NDFL for the 1st quarter of 2021 is signed by the tax agent himself or his legal representative (for example, an individual entrepreneur or the head of an organization). You also need to indicate the last name, first name, patronymic of the tax agent (his legal representative);
2 – if the calculation of 6-NDFL for the 1st quarter of 2021 is signed by a representative by proxy. In this case, you must indicate the last name, first name, patronymic of the person or the name of the representative organization.

In section 2 of the 6-NDFL calculation for 2021, there was no need to show salary data for December. But in the calculation for the first quarter of 2020, data must be included, since section 2 should be based on the date no later than which personal income tax must be transferred to the budget.