What is the code for the type of income in the 3-NDFL declaration?

Legislative regulation

The declaration is submitted to the tax authorities electronically, in person or by mail before April 30 of the following year (except for cases of filing a tax deduction).

Legislative regulation of issues related to form 3-NDFL is carried out:

Chapter 23 of the Tax Code of the Russian Federation.
By Order of the Federal Tax Service of Russia No. ED-7-11/ dated August 28, 2020 (comes into force on January 1, 2021).

IMPORTANT!

The form consists of many sheets, but the taxpayer is required to fill out a title page indicating the document type code in the 3-NDFL declaration and pages reflecting the individual situation.

ConsultantPlus experts discussed how to fill out the 3-NDFL declaration to receive a property deduction for the costs of purchasing an apartment and for interest on a mortgage loan. Use these instructions for free.

Key Props

Let us remind you that the current 3-NDFL declaration form was approved by order of the Tax Service of Russia dated December 24, 2014 No. ММВ-7-11/671 (as amended by order No. ММВ-7-11/822 dated October 25, 2017).

Conventionally, Sheet A is divided into 3 equal parts. But there may be more. For example, when a person submits this reporting for several reasons at once: there was income from the sale of an apartment, from renting out housing, from receiving a gift over 4,000 rubles, from dividends, salary funds, etc.

Therefore, it is possible that line 020 “Type of income code” for personal income tax will have to be filled out more than once.

The mechanism for filling out line 020 “Type of income code” in 3-NDFL is quite simple: this field has only 2 familiar places (corresponds to the format of the codes approved by the Federal Tax Service, which are all two-digit).

Also see “How to fill out Sheet A of the 3-NDFL declaration for 2017: sample.”

Fields for codes of types of income in 3-NDFL

The fields for codes consist of a certain number of cells and are located in Appendices No. 1 and No. 2, which are similar in structure to the second section of the report.

The first application reflects:

information about the source of income: its name, TIN, KPP and OKTMO;
information about payments and taxable amounts;
the amount of calculated and withheld income tax.

The information contained in the second appendix includes:

information about the foreign source of payment;
dates of transactions and exchange rates for them;
information required to determine the amount of tax paid on revenue from foreign sources.

New form of 2-NDFL certificate in 2020

It is noted that it is inadmissible to correct errors using corrective means.
It is prohibited to print a paper report on both sides and fasten the sheets in a manner that could damage the document.
Filling out digital indicators is allowed only in a positive equivalent, that is, without the “–” signs.
When entering data “on paper”, ink of traditional colors is allowed - blue, purple or black.

Certificate 2-NDFL according to the new form does not contain section. 3. Let us recall that this section previously reflected income data. The information was provided broken down by month, amount and type of income. The deductions provided to employees were separately indicated - by type and amount. In the new form, sect. 3 is separated into a separate application. Decoding of accounting data on income and deductions will also be completed on a monthly basis.

Codes for income received in the Russian Federation

The list of payments from sources in the Russian Federation includes 17 items, divided into types to facilitate user selection.

The list contains indicators of funds received:

“01” is used to indicate proceeds from the sale of real estate or part thereof, which includes: apartments and rooms, cottages and houses, garages and other objects.
“02” is entered upon receipt of proceeds from the sale of real estate, established on the basis of the cadastral value adjusted using a coefficient of 0.7.
“03” is indicated for proceeds from the sale of property that is not considered real estate.
"04" is used for gains on taxable securities.
“05” - put by recipients of rent for any property.
The digital code of type of income 06 in the declaration is used to designate gifts and property under a gift agreement.
Payments for which code “07” is used in the declaration show earnings under the contract from which tax was withheld.
Earnings from contracts from which tax is not withheld are coded “08”.
“09” is used to reflect dividend remuneration.
Recipients of other earnings put “10”.
Proceeds from the sale of other real estate, determined in accordance with the price of the object under the contract, are designated “11”.
“12” is affixed when selling other real estate at cadastral value, adjusted using a coefficient of 0.7.
Transport sellers designate revenue as number “13”.
The legal successors and heirs of inventors and authors of works of science, art and literature designate awards “14”.
“15” is used by recipients of winnings from lotteries held in bookmaker companies and sweepstakes.
Fans of games that are not classified as gambling by bookmakers use “16”.
The cash equivalent of real estate and securities used to fund the capital of a non-profit.

IMPORTANT!

For the purposes of filling out income type code 07 in the declaration, it does not matter on the basis of which agreement the taxpayer earned the funds - labor or civil law.

How to use

One of the most common situations is selling a car. In 3-NDFL, the income code will have the value 02 as the sale of other property.

We would like to draw your attention to the fact that when selling a car, many people put the wrong income code in 3-NDFL - 01. That is, they consider it real estate

However, de jure, any motor vehicle is a movable object. They have nothing to do with real estate. Therefore, the code for the car will be 02.

And for wages, the income code in 3-NDFL can take 2 values - 06 and 07. The only difference is whether the employer withheld income tax or not. To understand this, you need to look at the 2-NDFL certificate issued upon dismissal. In most salary cases, the code for the type of income in 3-NDFL is 06.

We also note that salary income is declared in 3-NDFL in order to correctly calculate the total amount of personal income tax, which will have to be transferred to the treasury or there will be an opportunity to return it.

As can be seen from the table, each code has its own composition of income. However, the Federal Tax Service does not provide any decoding of them. For example, what will be the code for income from the sale of land in 3-NDFL? We know: 01 or 09.

If we talk about renting an apartment, the income code in 3-NDFL is 04. Everything is simple here, since the word “rent” itself is in the name of the code.

But what income code to put in 3-NDFL when winning the lottery? Apparently – 10 “Other income”.

It is more difficult with the income code in 3-NDFL when selling shares. In our opinion, this will be code 03, since a share is a security. And according to the Tax Code, income from transactions with securities is proceeds from their sale (Article 329). Also see “Download the 3-NDFL declaration for 2021 to fill out.”

Codes for income received outside the Russian Federation

List of payments from foreign sources:

"21" denotes the profit of a controlled foreign company.
“22” is used to indicate dividends.
“23” is used to pay interest.
“24” is indicated for royalties.
“25” means proceeds from the alienation of property.
“26” denotes payments from the alienation of shares and rights, more than half of the value of which is real estate located outside the Russian Federation.
“27” is used for income from personal income: salary in the 3-NDFL declaration and similar remunerations.
Payments to company management and directors' fees are designated by the number "29".
“30” – revenue from artistic, musical or sports activities.
"31" denotes income earned in government service.
For other payments, “32” is used.

Codes in 2-NDFL

That is, code 08 is intended for individuals who are shareholders of any companies;

09 – a similar code is indicated in the case of transactions subject to certain conditions related to the sale of real estate, as well as individual shares in them. These conditions imply the sale of property at its market value (assigned using a cadastral valuation), multiplied by a coefficient equal to 0.7;
10 – the number ten must be set by the taxpayer whose income does not belong to any of the above types of profit.

If an individual filling out a tax return has any doubts as to which of the ten types of income should be classified as, then there is no need to rush into entering the code into the document. In such situations, it is recommended to seek assistance from a tax agent.

The category of movable objects includes all kinds of material assets (for example, medical equipment, natural reserves, etc.);

03 - these numbers are intended for taxpayers who deal with documentation evidencing property rights, the so-called securities. Moreover, without this document, it is impossible to transfer ownership of the property;
04 – this code is entered by those individuals who rent out various premises or land plots for a certain period of time and charge a separate fee for this;
05 – these numbers are written if the taxpayer has acquired property or material assets absolutely free of charge on the basis of a civil contract.

Document type codes

21 - person’s passport;
03 - birth certificate;
07 - military ID;
08 - temporary certificate replacing a military ID;
10 - passport of a foreign citizen;
11 - certificate of consideration of refugee status;
12 - residence permit;
13 - refugee certificate;
14 — temporary identity card;
15 - temporary residence permit;
18 - certificate of provision of temporary asylum;
23 - foreign birth certificate;
24 - military personnel identification card;
91 - other documents.

Note! The value of the document type is placed on the title page in the field where information about the applicant is indicated

Sample of filling out the title page

When filling out a declaration in the program, this value is selected from the drop-down list. At the same time, their meaning is indicated next to the numbers. When filling out the declaration manually, you need to write this value yourself on the title page.

Note! As a general rule, the main document confirming identity in 3 personal income taxes is a passport. But exceptions are possible

A birth certificate is the main document for persons who, due to age, do not have a passport. Therefore, if the declarant is a citizen under fourteen years of age, then these certificates are indicated. In this case, the certificate must be issued in accordance with the Federal Law “On Acts of Civil Status”.

If a foreign person declares his income, he indicates the most suitable option from the list. Moreover, these documents must comply with the laws establishing their form.

Personal income tax rate on dividends in 2020

If a company pays dividends to individuals, it must withhold personal income tax from them. The tax rate can be 13% or 15%. This depends on the status of the income recipient. The tax is calculated using a special formula if the company received dividends from its affiliates. The deadline for paying personal income tax differs for LLCs and JSCs. Also, what kind of reporting needs to be submitted for withheld tax depends on the legal form.

The founders decided to distribute profits for 9 months of 2020. Dole Ivanova S.M. corresponds to an amount of 350,000 rubles. The payment was made on November 1, 2021. Based on the results of the period from November 2020 to October 2021, Ivanov S.M. is a resident. When paying dividends, it is necessary to withhold 45,500 (350,000 x 0.13) rubles.

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.

Declaration 3-NDFL 2021 for 2020

The old form used to report in 2021.
New form, effective February 18, 2021. On December 15, 2021, Federal Tax Service Order No. ММВ-7-11/822 was published, which introduces a new modified reporting form in 2020. For the order to enter into legal force, 2 months must pass from the date of publication.

Individual entrepreneurs operating using the main tax regime;
notaries, lawyers, advocates and other persons engaged in private practice;
individuals (not individual entrepreneurs) who received income from the sale of property or winnings in a competition or lottery;
individuals entitled to receive a social or property deduction;
tax residents who had income outside the Russian Federation;
individuals receiving income outside the Russian Federation. Exceptions to this group of persons are Russian military personnel;
individuals for whom tax was not withheld by the tax agent upon receipt of income;
individuals who have received remuneration, which is paid to them as legal successors of the authors of works of science, literature, art, inventions;
individuals who have received income from other individuals or organizations on the basis of employment contracts and civil contracts, including on the basis of employment contracts or lease agreements for any property. In this case, the persons or organizations that paid the income are not tax agents and do not withhold or transfer income tax to the budget from accrued income.

Deadline for submitting 2-NDFL in 2021

The deadline for submitting information about income to the tax authority depends on what code is indicated in the “Characteristic” field in the header:

The deadline for submitting the 2-NDFL with sign 1 or 3 is no later than April 1 of the year following the expired calendar year (Article 216, clause 2 of Article 230 of the Tax Code of the Russian Federation, clause 2.7 of the Procedure for filling out the 2-NDFL certificate).
The deadline for submitting 2-NDFL with sign 2 or 4 is generally no later than March 1 of the year following the expired calendar year. During this period, you must not only submit the certificate to the tax authority, but also hand it over to the individual (Article 216, clause 5 of Article 226 of the Tax Code of the Russian Federation, clause 2.7 of the Procedure for filling out the 2-NDFL certificate).

If the last day of the deadline falls on a weekend or a non-working holiday, then the last day for submitting the 2-NDFL certificate will be the next next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

We present the deadlines for submitting 2-personal income tax for 2021 in 2021 in the table:

Help Deadline for submitting 2-NDFL with sign 1 April 1, 2021 2-NDFL with sign 2 March 1, 2021 DOWNLOAD NEW FORM 2-NDFL 2019