2-NDFL is a document containing information about income accrued to individuals and personal income tax amounts. In fact, there are two certificates with such information, but with different purposes and status. Employers submit one to the tax authorities at the end of the year - this is a certificate of form 2-NDFL. The other is issued to employees, and its form does not have special coding. The forms of both certificates are approved as separate appendices to one order of the Federal Tax Service. From 2021 this procedure changes. Details are in our material.
Cancellation of form 2-NDFL from 2021
The 2-NDFL certificate, as a separate tax report, will be canceled starting with reporting for 2021. According to the new rules, at the end of 2021, inspectors will receive the necessary information about the income of individuals and the corresponding amounts of income tax from a separate appendix to the annual 6-NDFL.
Look at the diagram to see how it was and how it will be:
According to the new rules, instead of two reporting forms (6-NDFL and 2-NDFL), there will be one new expanded form 6-NDFL, which will include information from the 2-NDFL certificate. At the same time, the 2-NDFL certificate for reporting for 2021 will disappear from the list of independent tax reporting forms.
In the new form 6-NDFL, information on the income of individuals will be entered only at the end of the year. In calculations for the 1st quarter, six months and 9 months, personalized information on income and personal income tax amounts is not required to be reflected (clause 5.1 of the Procedure for filling out 6-personal income tax, approved by Order of the Federal Tax Service dated October 15, 2020 No. ED-7-11 / [email protected] ) .
2-NDFL for the Federal Tax Service
Certificate 2-NDFL is now called “Certificate of income and tax amounts of an individual.” Let us remind you that now it is called “Certificate of income of an individual”.
A new certificate may have 4 characteristics:
- number 1 – in the general case;
- number 2 – if it is impossible to withhold tax;
- number 3 – in general, if it is submitted by the legal successor of the tax agent,
- number 4 – if it is impossible to withhold tax, if it is submitted by the legal successor of the tax agent
Now 2-NDFL is not a single piece of paper. The new help has an appendix.
The application is called “Information on income and corresponding deductions by month of the tax period.”
What is currently reflected in section 3 of the certificate will have to be reflected in a separate application next year.
Now in the 2-NDFL certificate there are separate lines for indicating the notification data for receiving social and property deductions.
The new certificate will need to indicate the notification type code:
- “1” – if the taxpayer has been issued a Notice confirming the right to a property tax deduction;
- “2” – if the taxpayer has been issued a Notice confirming the right to a social tax deduction;
- “3” – if the tax agent has been issued a Notice confirming the right to reduce tax on fixed advance payments.
The appendix to the certificate contains a breakdown of information about an individual’s income by month of the tax period and the corresponding deductions for each tax rate.
At the same time, standard, social and property tax deductions are not reflected in the annex to the certificate.
For the relevant types of income for which appropriate deductions are provided, or which are not subject to taxation in full, the corresponding deduction code is indicated.
New procedure for adjusting income information in 6-NDFL
Combining the 2-NDFL certificate and the 6-NDFL calculation in one tax report changes the procedure for its adjustment.
To correct incorrect or incomplete data from the 6-NDFL calculation submitted to the tax authorities, you need to issue an updated calculation (clause 6.4 of the Procedure, approved by Federal Tax Service Order No. ED-7-11 / [email protected] ):
- errors in Sections 1 and/or 2 are corrected by submitting the 6-NDFL adjustment calculation without Appendix No. 1 ;
- errors in Appendix No. 1 (in certificates of income of individuals) are corrected by submitting the corrective calculation in full (Sections 1, 2 and Appendix No. 1).
According to the new rules, the employer can issue a certificate with incorrect information in return (clause 5.3 of the Procedure, approved by Order of the Federal Tax Service No. ED-7-11 / [email protected] ):
- a corrective certificate indicating the corresponding correction number in the “Information correction number” field (“01”, “02”, etc.);
- canceling the certificate, indicating the number “99” instead of the correction number.
What's happened?
The Federal Tax Service issued an order dated October 2, 2018 No. ММВ-7-11/ [email protected] , which approved a completely new 2-NDFL certificate. Now it is called not just “Certificate of income of an individual,” but “Certificate of income and tax amounts of an individual.” In addition, the help has become larger and now has a separate application. The order of the Federal Tax Service of Russia was registered with the Ministry of Justice on October 22, 2018, has already been officially published and will come into force on January 1, 2021. The new 2-NDFL certificate will be used in 2021 for the reporting campaign for the current year, 2021.
How to report on form 2-NDFL for 2021
The procedure for issuing 2-NDFL certificates for 2021, which employers will issue in 2021, remains the same:
Tax authorities reminded about this procedure for submitting 2-NLFL certificates, starting from 01/01/2020, in the Letter of the Federal Tax Service dated 11/15/2019 No. BS-4-11/ [email protected]
Useful information from ConsultantPlus
Find out what to consider when filling out the 2-NDFL certificate for 2021 from the help system material “How to fill out 2-NDFL for 2020.”
Help for employees
“Certificate of income and tax amounts of an individual” will be issued by tax agents to individuals upon their applications in accordance with paragraph 3 of Article 230 of the Tax Code.
This certificate is a lightweight version of the new 2-NDFL. It reflects all the necessary information more compactly, without applications.
Source:
"Clerk"
Heading:
2-NDFL
2-NDFL certificate 2-NDFL
- Inna Kosnova, Clerk columnist, accounting and taxation expert
Sign up 6825
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Let's sum it up
- The familiar Form 2-NDFL certificate, as a separate reporting form, will cease to exist as of reporting for 2021;
- Instead of 2-NDFL, a new Appendix No. 1 will appear to the updated calculation of 6-NDFL, containing information from this certificate and filled out only at the end of the year.
- Employees and other individuals who received income from the employer during the reporting period will be issued a certificate in the form approved by Appendix No. 4 to the Federal Tax Service Order No. ED-7-11 dated October 15, 2020 / [email protected] The new certificate is no different from the one we applied in 2021.
If you find an error, please select a piece of text and press Ctrl+Enter.
Common errors in help
Error 1. One of the most common mistakes associated with filling out the 2-NDFL certificate is that vacation pay that falls in different months is divided into these months. According to the legislation, personal income tax on vacation pay is accrued in the month in which it is paid to the employee; accordingly, they must be reflected in the 2-NDFL certificate in the month in which personal income tax is accrued. This also applies to compensation for unused vacation. Such clarifications are found, in particular, in the letter of the Federal Tax Service of Russia No. 18-0-09/0001 dated 01/09/08 and in the letter of the Federal Tax Service of Russia No. 3-5-04/ [email protected] dated 08/08/08.
What's in the new form 6-NDFL from 2-NDFL
As stated in the law, this document will be accompanied by a certificate of income and taxes of persons - a mandatory attachment to the calculation of amounts. Essentially, this is a paper identical to the standard 2-NDFL certificate; it contains data on:
- Income received by specific individuals over a certain period of time.
- The amount of tax calculated, withheld, and transferred to the department.
- Income not taxed and their total expression.
As you can see, the shape is somewhat different from the usual one. However, you should not be afraid of such a difference, especially if you cooperate with accounting outsourcing specialists and submit reports via the Internet with their help.
Form 2-NDFL in 2021
The personal income tax reporting forms themselves will also soon change. The 2-NDFL certificate will be included in the annual calculation of 6-NDFL. But the forms will be combined only with reporting for 2021. It will be necessary to report in a new way no earlier than 2022. Therefore, in 2021, a certificate of income and tax amounts of an individual:
- for the tax inspectorate, draw up Form 2-NDFL from Appendix 1 to the Federal Tax Service order No. ММВ-7-11/566 dated 10/02/2018;
- for an individual - according to the form from Appendix 5. These forms have been used since 2019 for income for 2021 and subsequent periods.
Download current forms:
Innovations in personal income tax reporting in 2019
Since the 2-NDFL certificate is now divided into two full forms, filling them out differs from each other.
The new form, which is intended for the Federal Tax Service, has the following changes:
- Instead of five sections, there are only three left , as well as an application that provides detailed information about income and tax deductions;
- The new form is missing fields . In their place is a column filled in with the notification type code: TIN of the individual; information about property tax deductions; information about social tax deduction; information about tax reduction on fixed advance payments.
A sample of the new form of 2-NDFL certificate, which is intended for the Federal Tax Service, can be downloaded from the link.
Changes to 2-NDFL in 2021 and 2021
A new list of medical services and expensive treatments for which you can receive a social tax deduction. From January 1, 2021, services for medical evacuation and palliative care were added to the list, the list of expensive services for reproductive technologies was added, services for orthopedic treatment of congenital and acquired dental defects, etc. were added (Government Decree No. 458 dated 04/08/2020).
Merger of 6-NDFL and 2-NDFL. It will not be applied to the report for 2021, since it will begin to apply with reporting for 2021 (subclause “a”, paragraph 19, article 2 of the Law of September 29, 2019 No. 325-FZ). Instead of form 2-NDFL, tax agents will attach to the calculation of 6-NDFL a certificate of income and tax amounts of an individual. The new application will not contain information about the tax agent and the reporting year. Section 3 will be supplemented with several fields for information about notifications from the inspectorate, and instead of the field “Amount of tax not withheld by the tax agent,” a whole new section 4 will appear.
The tax base. Until 2021, information about the tax base and the amount of personal income tax was reflected in the fifth section of the 2-NDFL certificate. From 2021 they have been moved to Section 2.
Children's and social deductions. Social deductions and deductions for children from 2021 have been moved to section 3 of the 2-NDFL certificate.
Column "Sign". Since 2021, two new codes have been introduced for the “Sign” column in the document header. Previously there were two, now there are four:
- Sign 1 - payment of income tax by a tax agent;
- Sign 2 - the tax cannot be withheld in a normal situation;
- Sign 3 - the legal successor of the tax agent reports on the payment of tax and the personal income tax is successfully withheld;
- Sign 4 - the legal successor of the tax agent reports on the payment of tax and the personal income tax could not be withheld.
Social and property deductions. In the 2-NDFL certificate until 2021 there were separate lines for indicating the notification data for receiving a deduction. In the new help you need to specify the notification type code:
- “1” - notification to receive a property deduction;
- “2” - notification to receive a social deduction;
- “3” – notification of tax reduction on advance payments.
