The meaning of the taxpayer category code in the 3-NDFL declaration in 2021

Tax authority code in the declaration

Declaration 3-NDFL is submitted to the Federal Tax Service at the place of residence. The four-digit inspection code can be:

1. Check on the Federal Tax Service website by finding your inspectorate at your place of residence.
2. Ask the inspection itself.
3. Determine yourself, knowing that:

• the first two digits are the region code;
• the second two digits are the number of the inspection itself.

EXAMPLE

If you live in Moscow and your place of residence belongs to Federal Tax Service Inspectorate No. 16 for Moscow, then the Federal Tax Service code in the 3-NDFL declaration will be 7716.

Using this code, specialists at your Federal Tax Service will immediately determine that the declaration is intended specifically for them.

New income and deduction codes for personal income tax in 2021: table with explanation

When filling out a 2-NDFL certificate, special codes are used to indicate the basis for an individual’s receipt of income, which are the same for all taxpayers and are established and periodically revised by the tax service. Let's look at what income codes are used in 2021.

The article contains a table with a breakdown of each code. And we analyzed the most complex codes that raise questions among accountants separately.

What do the 2021 personal income tax codes mean?

For a more compact presentation of information in income tax reporting forms, four and three-digit codes are used to indicate the reason for accrual of income, as well as to reflect information about tax deductions for personal income tax.

The decoding of these codes and the codes themselves were approved by order of the Federal Tax Service of the Russian Federation dated September 10, 2015 No. ММВ-7-11/ [email protected] The use of these codes is mandatory.

Tax authorities regularly review codes.

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Have new income and deduction codes appeared for the 2-NDFL certificate in 2021?

An updated list of codes has been in effect since 2021. The changes were approved by order of the Federal Tax Service of the Russian Federation No. ММВ-7-11/ [email protected] Most of the changes affected deductions, but officials also slightly added to the list of codes for income.

Basically, the addition will affect the completion of 2-NDFL certificates on income from transactions with securities and other financial instruments. But two new codes have been introduced that employers can use:

• 2002 – awards;
• 2003 – bonuses based on profits, targeted revenues or special sources of financing.

In addition, by order of the Federal Tax Service dated October 24, 2021 No. ММВ-7-11/ [email protected] new income codes were introduced:

• 2013 — Amount of compensation for unused vacation
• 2014 — The amount of payment in the form of severance pay, average monthly earnings for the period of employment, compensation to the manager, deputy managers and chief accountant of the organization in the part exceeding in general three times the average monthly salary or six times the average monthly salary for workers dismissed from organizations located in regions of the Far North and equivalent areas
• 2301 — Amounts of fines and penalties paid by an organization on the basis of a court decision for failure to voluntarily satisfy consumer requirements in accordance with the Law of the Russian Federation of 02/07/1992 No. 2300-1;
• 2611 — The amount of bad debt written off in accordance with the established procedure from the organization’s balance sheet
• 3021 — The amount of income in the form of interest (coupon) on circulating bonds of Russian organizations denominated in rubles

The same order approved a new deduction code:

• 619 — The amount of positive financial results obtained from transactions recorded on an individual investment account

Types of income for personal income tax in 2021

Income subject to personal income tax is determined by Chapter 23 of the Tax Code of the Russian Federation. In Art. 208 of this chapter shows the main taxable income, and Art. 217 lists non-taxable income.

Almost every possible income of an individual has its own code, which is indicated when filling out income tax reporting forms.

It should be noted that the order of the Federal Tax Service does not list all income, but for unmentioned income to an individual, a single code 4800 “Other income” is provided.

Where can I get the personal income tax code in 2021?

A complete list of salary codes is given in the already mentioned order of the Federal Tax Service of the Russian Federation dated September 10, 2015 No. ММВ-7-11 / [email protected] On our website you can download a table with codes in the next section.

• See also: New form of 2-personal income tax from 2021

New personal income tax codes in 2021 with explanation in the table

This table shows the main codes for the types of income that a tax agent may encounter.
Code Explanation of the code

You can download the full list here The table is valid in 2021

Deduction codes for the 2-NDFL certificate (2021, subject to changes)

Who is deducted and for which child First child (1,400 rubles) Second child (1,400 rubles) Third and subsequent (3,000 rubles) Disabled person (12,000 or 6,000 rubles)

Salary code in certificate 2-NDFL in 2021

All labor income in the 2-NDFL certificate is collected under code 2000. For payments under civil contracts, code 2010 is allocated.

Within the framework of labor relations, the following income may also occur:

• 2012 – payment of vacation pay;
• 2300 – sick leave benefits.

Bonus income type code in 2021

For income in the form of bonuses received from the employer, 2 new codes have appeared: 2002 and 2003. The latter code applies only to bonuses paid from profits, earmarked proceeds or special-purpose funds. And all other bonuses are coded in the 2-NDFL certificate as 2002.

Personal income tax on dividends: rate and income code - is there any dependence?

Dividends are taxed at a general rate of 13%.

An increased rate is established for dividends received by non-residents - 15%. But the code for this type of income does not depend on the rate. For detailed information on the payment of dividends, see the article “How can an accountant use the simplified tax system to calculate and pay dividends.”

Dividend code in certificate 2-NDFL 2021

Dividends are the very first item in the list of income codes. Regardless of the rate with which they are taxed (remember that for non-residents this rate is 15%), the income code is indicated the same -1010.

Financial assistance - income code and deduction code

The code for indicating financial assistance depends on its intended purpose. Typically, financial assistance income codes are paired with deductions, since some targeted payments are not taxed at all, and non-targeted payments are not taxed in amounts up to 4,000 rubles. inclusive.

The pair for non-targeted payments of financial assistance is 2760 for income and 503 for deductions.

The same codes are used for financial assistance issued by the employer in connection with the death of a family member. In this case, the amount of the deduction will be equal to the amount of income, regardless of its size.

For financial assistance in connection with the birth or adoption of a child, the following pair of codes is used - 2762 for income and 508 for deductions. In this case, the deduction cannot exceed RUB 50,000.

Read on the topic: Personal income tax payment upon dismissal in 2021

Revenue code 4800 - what is it?

The list of income given in the order of the Federal Tax Service is not closed. If taxable income is not classified by the tax authorities, then code 4800 “Other Income” is provided for it in the reporting forms. It is used if the individual’s income does not fall into any other category.

You can generate 2-personal income tax with new deductions online for free in our Bukhsoft . The program will allocate the correct deductions automatically.

Fill out 2-NDFL online

Taxpayer income type codes in 2021

As amended by the order of the Federal Tax Service dated October 24, 2021 No. ММВ-7-11/ [email protected]

Source: https://www.26-2.ru/art/351681-kody-ndfl

Taxpayer category code

Declaration 3-NDFL is a multifunctional document. It is taken not only by citizens who decide to return the tax, but also by:

• Individual entrepreneur on the general taxation system;
• heads of peasant farms;
• persons engaged in private practice without registration as individual entrepreneurs (lawyers, notaries, etc.).

Tax officers who receive all returns need to understand who exactly is reporting to them and on what basis. Therefore, for speed and convenience, a special coding of the category of the person submitting the declaration is placed on the title.

Thus, “ordinary” individuals submitting 3-NDFL enter the code 760.

Code 01 or 02?

Some code meanings appear to be similar to each other. But that's not true. For example, code 01 and 02. To understand the difference, in this case it is necessary to be guided by the provisions of civil law. So, code 01 includes only immovable things, and code 02 – the rest of the property that the law does not classify as real estate. This issue is regulated by Article 130 of the Civil Code of the Russian Federation and its other norms.

EXAMPLE

Shirokova sold her car in 2021, resulting in taxable income. When filling out the 3-NDFL declaration in 2021 on Sheet A in line 020, it will indicate the type of income code “02”, since the law does not classify vehicles as real estate.

Document type code in the 3-NDFL declaration

Since there are several types of identity documents, it also turned out to be more convenient to encode them in the declaration.

The main codes are:

The vast majority of those reading this material will need code 21 - a passport of a citizen of the Russian Federation.

What other digital symbols are there on the title page?

The following codes must also be indicated on the title page:

We present these values ​​separately. Codes for types of taxpayer identification documents are the following indicators for different forms.

Passport of a citizen of the Russian Federation

Birth certificate

Passport of a citizen of a foreign country

Temporary form replacing a military ID

Foreigner's passport 10

Certificate that the application for recognition of a person as a refugee is being considered on the merits

Resident card

Temporary ID

Certificate of refugee status

Temporary residence permit

Certificate that temporary asylum has been granted

Foreign passport 22

Birth certificate issued in accordance with the established procedure by a foreign state

Military ID form

Reserve officer military ID 27

There is also such an indicator as a taxpayer sign, the code can be found in the same order of the Federal Tax Service. It takes the following values.

The owner of the property in respect of which the claim for deduction has been submitted

Parents of the minor who is the owner

A payer claiming a deduction for costs associated with the acquisition of residential premises in common ownership for himself and his child (minor)

A payer claiming a deduction for costs associated with the acquisition of residential premises in common ownership for his spouse and his child (minor)

That is, the apartment owner puts indicator 01 on the form.

The table is given in abbreviation; all digital indicators are given in the order.

Taxpayer status code

This code determines whether the person submitting the declaration is a tax resident of the Russian Federation or not.

A citizen of the Russian Federation and a tax resident of the Russian Federation are different concepts! A foreign citizen can obtain the status of a tax resident of the Russian Federation, and a citizen of the Russian Federation can become a tax non-resident.

To be a tax resident, you must be in Russia for at least 183 calendar days a year on the date of receipt of income . In this case, citizenship does not matter:

• for someone who crossed the border of the Russian Federation in the status of a non-resident, the right to be a tax resident arises after he spends 183 days or more in the territory of the Russian Federation during the year;
• The opposite rule is also true - if a citizen of the Russian Federation, who is initially a tax resident, stays outside the Russian Federation for more than 183 days during the year, he becomes a non-resident for the purposes of calculating and paying personal income tax in Russia.

Another important rule: resident status is determined not after the end of a calendar year, but on each date of receipt of income.

The declaration must indicate the status to which the declared income relates.

EXAMPLE

The citizen of the Russian Federation was on a long business trip from 07/01/2018 to 09/30/2019. I came to the Russian Federation on vacation from 06/01/2019 to 06/30/2019. On November 10, 2019, a citizen sold an apartment in the Russian Federation. Let’s say that he needs to pay tax on the sold apartment. A citizen forms 3-NDFL for 2021.

As of the date of sale of the apartment (11/10/2019), the citizen spent 292 days outside the territory of the Russian Federation for the year from 11/10/2018 to 11/09/2019 (excluding vacations, and days of entry and exit from Russia are considered days in the Russian Federation). This means that on the date of receipt of income from the sale of an apartment, the citizen is a tax non-resident. He is obliged to calculate and pay tax at a non-resident rate of 30%. And indicate status “2” (not a tax resident) in the 3-NDFL declaration.

What code to indicate for common joint ownership

Home ownership can vary

When filling out 3-NDFL, this factor is also important to consider. Therefore, it is necessary to indicate the identification of the taxpayer

The difficulty for beginners is that the type of property cannot be written simply in words; you need to enter a certain code. This filling format is convenient for those who will check the declaration.

In cases where only you are the owner, you will need to write code “1” in the appropriate field. If you only own a share of the property and you have a share agreement that specifies exactly your share of the property, then you should put “2”. But when the property is joint and there is no division into shares, that is, there is no agreement, then the code “3” must be entered.

If you have any difficulties filling out this section, you can personally contact tax specialists. In this case, it will be better if you send the declaration not by mail or via the Internet, but in person. At the same time, you will have the opportunity to immediately find out whether you completed 3-NDFL correctly and, if necessary, you will be able to immediately correct the error. This is a more acceptable option than being refused to accept documents and having to redo the entire declaration.

Other types of property

Joint property can be owned not only by spouses, as many are accustomed to believe. There are several more categories, each of which has a corresponding code:

1. Code “01” is an indication that the applicant is the owner who claims to receive a property deduction for the purchased property.
2. Code “02” is set if the tax return is filled out by an individual who is the legal spouse of the person who owns the property.
3. Code “03” must be indicated if the applicant is the parent or guardian of a minor individual indicated as the owner of the living space.
4. Code “13” indicates that the declaration is being drawn up by the applicant. In this case, he wants to receive a tax refund on the costs associated with the purchase of a share in the property, which can be registered in his name personally and in his children who have not reached the age of majority.