Sample of filling out the 2-NDFL certificate (download the 2-NDFL form)

2-NDFL for 2014

At the end of the year, the company must report on the withheld and paid personal income tax for each taxpayer. To do this, you need to submit certificates to the tax authorities in form No. 2-NDFL.

Employers submit 2-NDFL certificates to the Federal Tax Service twice a year. The first time - until February 1 for persons from whose income they were unable to withhold tax. The second - no later than April 1 for citizens who were paid income and withheld personal income tax. After the certificates are submitted, inspectors begin to study them. And if there are inaccuracies, tax officials may ask for clarification.

As a rule, the procedure for filling out a 2-NDFL certificate does not cause difficulties for an accountant, however, in practice there are cases that are not described in any order. We'll talk about them.

GOOD TO KNOW

The amounts of calculated, withheld and transferred tax in the 2-NDFL certificate for the year must be equal. If these indicators differ, tax authorities may ask for an explanation of the discrepancies.

Should the calculated, withheld and transferred tax amounts in Form 2-NDFL be the same?

If you are submitting 2-NDFL certificates for employees from whom tax was withheld, then ideally the indicators in lines 5.3–5.5 of Section 5 of the certificate should match. That is, the amount of tax calculated, withheld and transferred to the budget must be the same. After all, if you have calculated and withheld the tax, then in any case you must transfer it to the budget no later than the next day. Therefore, the corresponding indicators will be equal.

Difficulties arise when we either did not pay wages or did not transfer personal income tax due to our fault. In such a situation, it should be taken into account that the amounts of employee income (as well as personal income tax amounts withheld from such income) accrued (calculated and withheld) for 2014 are shown when filling out form 2-NDFL specifically for 2014, regardless of the date of actual payment of income .

Line 5.5 of form 2-NDFL indicates the amounts of personal income tax transferred to the budget from these incomes. The amount of personal income tax calculated from the taxpayer’s income in 2014 and not paid until the reporting is submitted to the tax authority is not initially reflected in the 2-NDFL certificate submitted to the tax authority for 2014; line 5.5 is not filled in. After paying this income, in our opinion, you should submit an updated 2-NDFL certificate with completed line 5.5.

GOOD TO KNOW

In the updated form of the 2-NDFL certificate, the number is the same as that of the original certificate, but the date of preparation must be indicated new.

How to show personal income tax in a certificate that cannot be withheld

It is not always possible to withhold and transfer personal income tax to the budget from employee remuneration. For example, an employee was given income in kind. But there are no cash payments from which tax could be withheld in his favor. In this case, you can postpone personal income tax payment to the next month only within the current year. It is impossible to postpone the transfer of tax to the next year or pay it at your own expense, so the Federal Tax Service must deal with the collection of underpayments.

For your part, it is important to notify both the Federal Tax Service and the employee of the impossibility of withholding tax. The notification period is until February 1 of the following year. During the same period, you must submit a 2-NDFL certificate to the inspectorate. To ensure that officials understand that they have received a message about unwithheld tax, indicate the value “2” in the name of the certificate in the “sign” field. Enter the calculated tax amount on line 5.3. Move it to line 5.7 “Amount of tax not withheld by the tax agent.” Income from which tax is not withheld is reflected in section 3 of the certificate.

If you do not inform the Federal Tax Service about the impossibility of withholding personal income tax, the tax authorities may find out about this during an on-site audit. Then they will have the right to fine you 200 rubles for each unsubmitted certificate. (Article 126 of the Tax Code of the Russian Federation). Therefore, to prevent this from happening, submit 2-NDFL certificates on time.

Two certificates in form 2-NDFL

If the salary for the previous year was paid after the deadline for submitting form 2-NDFL with sign “1”, the report will have to be submitted twice. Form 2-NDFL must be submitted for the first time no later than April 1. When filling it out in clause 5.3, you should indicate the amount of calculated personal income tax, including the amount of accrued but unpaid wages, for example, for December 2014. Since the salary has not been paid, tax cannot be withheld from it (clause 4 of Article 226 of the Tax Code of the Russian Federation).

Therefore, in paragraphs 5.3 and 5.4 of Form 2-NDFL will show different amounts. The calculated tax will be greater than the withheld tax. The amount of unwithheld personal income tax must be reflected in clause 5.7 of form 2-NDFL.

In order to avoid claims from the tax inspectorate, we recommend attaching a covering letter to the 2-NDFL form explaining the indicator in clause 5.7 of the 2-NDFL form.

Covering letter attached to certificates in form 2-NDFL with sign “1”, which the company submits before April 1, 2015

We send certificates of income of individuals for 2014 in the form of 2-NDFL in the amount of 7 pieces. We inform you that in certificates No. 1–7 in clause 5.7 the amounts of personal income tax not withheld by the tax agent are indicated.

These amounts arose due to the delay in payment of wages for December 2014.

Cosmos LLC plans to repay wage arrears for December 2014 in May 2015.

The second time after repaying wage arrears, clarifying certificates should be sent to the tax office in form 2-NDFL. In the updated report, the indicator of paragraph 5.3 will coincide with the indicators of paragraphs. 5.4 and 5.5, and the cell in clause 5.7 will become empty. When drawing up a clarifying form 2-NDFL, instead of the previously submitted one, you should indicate:

• in the field “No. ____________” – the number of the previously submitted form 2-NDFL;
• in the “from ____________” field – the new date of preparation of form 2-NDFL.

This is stated in paragraph. 8 of Section I of the Recommendations for filling out Form 2-NDFL.

We also recommend attaching a cover letter to the 2-NDFL clarification form explaining the reason for the change in the indicators. An example of it is shown below.

A covering letter attached to the clarifying certificates in form 2-NDFL, which the company submits in 2015 after issuing salaries for December 2014

We send clarifying certificates about the income of individuals for 2014 in the form of 2-NDFL in the amount of 7 pieces.

We inform you that wages for December 2014 were actually issued to employees on May 05, 2015, and therefore changes were made to section 5 of the certificates in form 2-NDFL:

• the indicator in clause 5.7 has been reset to zero;
• in clause 5.4, the indicator is increased by the amount of tax withheld from the salary for December 2014.

Certificate 2-NDFL and over-withheld tax when changing the status of an employee from non-resident to resident

When an organization employs foreign citizens or employees who often go on business trips abroad, their tax status by the end of the calendar year may change from non-resident to resident if the employee was actually in Russia for at least 183 calendar days over the next 12 consecutive months (clause 2 of Art. 207 of the Tax Code of the Russian Federation). Accordingly, on the income received by such employees, it is necessary to recalculate personal income tax at a rate of 13% instead of 30% (clauses 1, 3 of Article 224 of the Tax Code of the Russian Federation). For such cases, when an individual has acquired the status of a tax resident of the Russian Federation, Ch. 23 of the Tax Code of the Russian Federation provides for a special procedure for the return of personal income tax. In such a situation, the tax refund is made not by the tax agent-employer, but by the tax office. To do this, the taxpayer submits to the inspectorate at the end of the tax period a declaration and documents confirming his status, and the tax authority returns the tax in the manner prescribed by Art. 78 of the Tax Code of the Russian Federation (clause 1.1 of Article 231 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated October 28, 2010 No. 03-04-06/6-258). But the tax agent - the employer must:

• issue such employees with 2-NDFL certificates at the end of the year, in which in clause 5.6 “Amount of tax excessively withheld by the tax agent” you need to show the amount of excess tax withheld equal to the difference between the listed personal income tax (clause 5.5 of section 5 of the 2-NDFL certificate) and calculated tax (clause 5.3 of section 5 of certificate 2-NDFL);
• explain to such employees that they need to apply for a tax refund to the Federal Tax Service, where they are registered at their place of stay (for a foreign employee) or at their place of residence (for an employee who is a citizen of the Russian Federation).

IMPORTANT IN WORK

If the overpayment of personal income tax was offset or returned to the employee before the end of the year for which the certificates are prepared, it does not need to be reflected in the reporting. If the amounts are not credited or returned, then the overpayment is recorded on line 5.6.

Information on income in the 2-NDFL certificate from amounts paid in connection with the death of an employee to family members by inheritance

According to Art. 141 of the Labor Code of the Russian Federation, wages not received by the day of the employee’s death are issued to members of his family or to a person who was dependent on the deceased on the day of his death. This norm corresponds to Art. 1183 of the Civil Code of the Russian Federation, according to which the right to receive wages, equivalent payments and other sums of money provided to a citizen as a means of subsistence, subject to payment to the testator, but not received by him during his lifetime for any reason, belongs to those living together with the deceased members of his family, as well as his disabled dependents, regardless of whether they lived with the deceased or not.

Clauses 2, 3 art. 1183 of the Civil Code of the Russian Federation provides that in the absence of these persons or if these persons do not present demands for the payment of such amounts within four months from the date of opening of the inheritance, the corresponding amounts are included in the inheritance and are inherited on the general basis established by the Civil Code of the Russian Federation.

According to Art. 1112 of the Civil Code of the Russian Federation does not include rights and obligations that are inextricably linked with the personality of the testator, as well as rights and obligations, the transfer of which by inheritance is not permitted by the Civil Code of the Russian Federation or other laws. So, for example, the obligations of a citizen-debtor that are terminated by his death are not included in the inheritance if the fulfillment cannot be carried out without the personal participation of the debtor or the obligation is otherwise inextricably linked with the personality of the debtor (Article 418 of the Civil Code of the Russian Federation).

In accordance with paragraphs. 3 p. 3 art. 44 of the Tax Code of the Russian Federation, the obligation to pay taxes and (or) fees terminates with the death of an individual - the taxpayer or with recognition of him as dead in the manner established by the civil legislation of the Russian Federation.

In this case, the heirs are charged with the obligation to repay the debt of the deceased person or a person recognized as dead, only for property taxes and within the limits of the value of the inherited property, in the manner established by the civil legislation of the Russian Federation for the payment by heirs of the testator's debts. Based on clause 18 of Art. 217 of the Tax Code of the Russian Federation are not subject to taxation (exempt from taxation) for personal income tax, income in cash and in kind received from individuals by inheritance, with the exception of remuneration paid to the heirs (successors) of authors of works of science, literature, art, as well as discoveries and inventions and industrial designs. At the same time, the Tax Code of the Russian Federation does not establish any restrictions on the exemption from taxation of a taxpayer’s income received by inheritance, depending on the degree of relationship with the testator (letter of the Ministry of Finance of Russia dated July 26, 2010 No. 03-04-06/10-417).

Consequently, the tax agent organization does not have the obligation to withhold personal income tax from the amounts of remuneration due to the deceased employee and paid in accordance with the established procedure to members of his family or to a person who was dependent on the deceased on the day of his death, or to heirs in the manner established by Art. 1183 of the Civil Code of the Russian Federation (clause 18 of Article 217 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated 06/04/2012 No. 03-04-06/3-147, dated 02/24/2009 No. 03-02-07/1-87, letter of the Federal Tax Service of Russia dated 08/30/2013 No. BS-4-11/15797).

In other words, when the income lost by a deceased employee is paid to his heirs, personal income tax is not withheld from them, since the indicated income is included in the inheritance mass, and the amount passed on by inheritance is not subject to personal income tax. Such income (clause 18 of Article 217 of the Tax Code of the Russian Federation) of a deceased employee, from which personal income tax was not withheld, is not reflected in the 2-NDFL certificate. This is due to the fact that in this document, in addition to taxable income, only partially taxable income is reflected (for example, related to gifts, material assistance, etc.).

Desk tax audit of 2-NDFL certificates

Certificates submitted by tax agents in form 2-NDFL are neither tax returns nor calculations in the sense of Art. 80, 88 of the Tax Code of the Russian Federation, since they contain only information about income paid to individuals and the amounts of accrued and withheld tax. Therefore, they cannot be the subject of a desk tax audit.

In addition, the 2-NDFL certificate does not contain the data necessary to control the calculation and payment of personal income tax (dates of payment of income to employees, information about the amounts of tax actually transferred to the budget, etc.). Therefore, taking into account the specifics of calculation and withholding of personal income tax by a tax agent depending on the timing of payment of wages for each month (clause 6 of Article 226 of the Tax Code of the Russian Federation), the issue of the correctness of calculation, withholding, completeness of transfer and the amount of penalties can only be resolved during an on-site visit tax audit of a tax agent (resolutions of the Federal Antimonopoly Service of the Ural District dated September 13, 2010 No. Ф09-6098/10-С2, dated October 15, 2009 No. Ф09-8601/09-С3).

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Help 2-NDFL: what is it?

2-NDFL can be deciphered as “taxes on personal income.” It is necessary in order to certify to the tax office about the income of a particular person and the taxes that were paid on this income. This certificate is filled out and submitted to the tax office by the employer. The citizen for whom this certificate is being filled out can only receive it at work. As a rule, this does not take more than three days.

2-NDFL must have the official seal of the enterprise and its details, as well as comprehensive information about income and tax deductions for a specific employee.

What does it say

It is worth taking a closer look at what is indicated in this certificate and in what form.

1. Full name of the citizen's place of work. And also all the details, codes and in general everything that relates to registration in the tax register of companies.
2. Employee's passport details.
3. Total income plus all deductions and tax rate.
4. Not always, but other deductions may be indicated by code, in particular social or property.
5. The total amount of taxes, deductions and income of an individual.

That is, from the certificate you can glean all the necessary data about the financial solvency and tax “honesty” of an individual employee.

Why do you need a 2-NDFL certificate?

For the employer, this certificate is an opportunity to provide tax information about their own employee and his tax deductions. But why might such a piece of paper be useful to an individual? After all, his superiors count everything for him and send him away.

But in fact, 2-NDFL is often required by ordinary people. The thing is that this certificate can not only help calculate taxes, but also confirm the employee’s income level. Therefore, banks often require it when applying for a loan. They want to know exactly whether the borrower is able to repay the loan taken, and whether it will then hang as a dead weight due to the client’s insolvency.

But these are not all the ways to use the 2-NDFL certificate. It may also be required in the following situations:

1. Registration and receipt of tax deductions from the state. For example, if parents need to receive a deduction for a student who is studying on a commercial basis at a university.
2. In court, if a citizen is involved in any proceedings. For example, to calculate the amount of alimony or in litigation regarding violations of the Labor Code of the Russian Federation.
3. Calculation of potential old-age pension.
4. Confirmation of financial status when registering adoption or guardianship.
5. Filling out the 3-NDFL tax return (it is filled out based on some data from the 2-NDFL certificate).
6. Obtaining a foreign visa if material support for a future trip is required.
7. Calculation of unemployment benefits if a citizen is registered with employment centers.
8. Receiving benefits for pregnancy and parental leave. Benefits are calculated based on the average income of the citizen over the last two years, or less if she has not been with the company for that long.
9. Payment of sick leave. The cost of sick leave is also calculated using this certificate.
10. Providing a 2-NDFL certificate from the old place of work to the new employer. If necessary, it is from this document that the accountant at the new place of work will calculate potential benefits and payments, since sufficient time may not have passed at the new place. In addition, standard deductions can also be calculated using the data from this document.

If necessary, an employee can contact the accounting department at any time and ask for a certificate. Moreover, it is advisable to do this in writing.

When 2-NDFL is not required

Providing a 2-NDFL certificate to the tax office is the employer’s obligation to the state. But he is not always obliged to do this. There are situations when the employee himself, and not his superiors, should be responsible for confirming income and taxes:

1. When paying income on which you do not need to pay taxes. For example, social benefits or money received for the development of oppressed sectors of society.
2. When paying remuneration, the individual must remit the tax on his own.
3. When paying income to such taxpayers, who must independently transfer personal income tax to the tax office, without straining the employer.

In this case, the employer does not have to worry about drawing up the document. This will be done by the employee himself.

How to get a 2-NDFL certificate

For a working person, obtaining a document will not be a problem. As you know, the responsibility for creating and filling out a 2-NDFL certificate lies with the employer. If necessary, an employee can request this certificate from the accounting department, for example, to provide it to a bank or a new place of work. But there are several important nuances that will help speed up obtaining a certificate.

A certificate in form 2-NDFL should not take longer than three days. But in order to receive the document on time, it is important not just to ask for a certificate - you need to draw up a full written application for issuance. Otherwise, the accountant may simply “forget” about the request and not think about it for weeks, and he will be right - after all, no one officially asked him for anything. At the same time, the employer does not have the right to inquire why the employee needs a certificate.

If the citizen is a student

In the event that a 2-NDFL certificate is required for any reason by a person studying at a higher educational institution, he has the right to ask to fill it out at the dean’s office.

If a citizen does not have a job

A person without employment can receive a certificate in form 2-NDFL only if he is registered with the labor exchange. In this case, he can contact the Employment Center and ask for a document.

If a citizen does not have a job, does not study, is not registered, no one will be able to give him a certificate. There are only two options: find a job or register with the employment center. Otherwise you will have to do without this document.

If the citizen is an individual entrepreneur

Individual entrepreneurs have the right to contact the tax service to obtain an income statement. To do this, they need to contact the tax office at the place of registration. But in this case, the individual entrepreneur receives not 2-NDFL, but 3-NDFL (if it is necessary to confirm income as an entrepreneur, and not as an employee), since he pays taxes for himself independently according to the declaration.

If a citizen undergoes military service

Military personnel must apply for a certificate directly to the Ministry of Defense of the Russian Federation. It is this that becomes the employer for soldiers serving the Motherland on a contract basis. To do this, you need to write an application to the Unified Settlement Center of the RF Ministry of Defense or to the Financial Support Department of the RF Ministry of Defense addressed to the head.

The application must indicate the serviceman's full name, personal number and passport details. You must also indicate the TIN, military unit, registration address, number of copies of the 2-NDFL certificate and the required period. If you receive a paper version of the certificate, you will also need a return address.

For the 2-NDFL certificate for the military, a similar restriction on the issuance period applies - no more than three days from the date of registration of the application. But it is worth remembering that this period does not include delivery time by mail.