New income and deduction codes in 2021

Changes

In each 2-NDFL certificate, income and deduction codes must be entered. This is required by paragraph 1 of Art. 230 Tax Code of the Russian Federation.

In this matter, tax agents are required to follow the order of the Russian Tax Service dated September 10, 2015 No. ММВ-7-11/387. Its Appendix No. 1 contains income codes, and Appendix No. 2 contains codes for types of deductions.

Tax authorities periodically review the composition of codes. This time, amendments were made by order of the Federal Tax Service dated November 22, 2021 No. ММВ-7-11/633.

Please pay special attention: this order came into force on December 26, 2021, therefore, income codes in 2-NDFL for 2016 must be entered taking into account all changes.

Clarification of names

Some income codes for the 2-NDFL certificate updated their names in 2017. Here they are:

The old way	Code	From 12/26/2016
Income from operations with financial instruments of futures transactions that are traded on an organized market and the underlying asset of which is securities, stock indices or other financial instruments of futures transactions, the underlying asset of which is securities or stock indices	1532	Income from transactions with derivative financial instruments that are traded on an organized market and the underlying asset of which is securities, stock indices or other derivative financial instruments, the underlying asset of which is securities or stock indices
Income from operations with financial instruments of futures transactions not traded on the organized securities market	1533	Income from transactions with derivative financial instruments not traded on an organized market
Income from operations with financial instruments of futures transactions that are traded on an organized market and the underlying asset of which is not securities, stock indices or other financial instruments of futures transactions, the underlying asset of which is securities or stock indices	1535	Income from transactions with derivative financial instruments that are traded on an organized market and the underlying asset of which is not securities, stock indices or other derivative financial instruments, the underlying asset of which is securities or stock indices

In addition, code 2641 now reads: “Material benefit received from the acquisition of derivative financial instruments.”

In addition, the name of code 2000 has been expanded:

After the checkmark, a clarification appeared: “monetary allowance that does not fall under paragraph 29 of Article 217 of the Tax Code of the Russian Federation.”

And here's another change in the name:

Code 3010
Previous	From 12/26/2016
Winnings paid by organizers of lotteries, sweepstakes and other risk-based games (including using slot machines)	Income in the form of winnings received in the bookmaker's office and betting

News

Page: [1] [2] [3] [4] [5] [6] [7] [8] [9] [10] [11] [12] [13] [14] [15] Transfer Application Tax authorities allowed filing from UTII to the simplified tax system before February 1

January 22, 2021

Taxpayers who paid UTII can switch to the simplified tax system starting in 2021.

New codes

At the same time, new positions were introduced. Below is a table with a transcript.

Please note the following new income codes for 2-NDFL in 2017 . Most businesses will have to affix them. In addition, these are one of the most controversial types of payments from the point of view of tax accounting and optimization of payments to the treasury.

All meanings

Summarizing the above, below is a table with a breakdown of income codes that may appear on income certificates in 2017.

Code	Income type
1010	Dividends
1011	Interest, including discount, received on a debt obligation of any type, with the exception of: · interest on mortgage-backed bonds issued before January 1, 2007; · interest received on bank deposits; · income received upon repayment of a bill.
1110	Interest on mortgage-backed bonds issued before January 1, 2007
1120	Income of the founders of the trust management of mortgage coverage received on the basis of the acquisition of mortgage participation certificates issued by the mortgage coverage manager before January 1, 2007.
1200	Other insurance payments under insurance contracts
1201	Insurance payments under insurance contracts in the form of payment for the cost of health resort vouchers
1202	Income in the form of excess amounts of insurance payments over the amounts of insurance premiums multiplied by the average annual refinancing rate of the Bank of Russia for each year, under a voluntary life insurance agreement, except for voluntary pension insurance agreements (subclause 2, clause 1, article 213 of the Tax Code of the Russian Federation)
1203	Income in the form of insurance payments under voluntary property insurance contracts (including civil liability insurance) exceeding the market value of the insured property or the cost of its repair, taking into account the paid insurance premiums (Clause 4 of Article 213 of the Tax Code of the Russian Federation)
1211	Insurance premiums under insurance contracts that are paid for individuals from their own funds by: · employers; · organizations (entrepreneurs) that are not employers.
1212	Income in the form of cash (redemption) amounts paid under insurance contracts (except for voluntary pension insurance contracts), in case of early termination of insurance contracts in terms of excess of the amounts of insurance premiums paid by the taxpayer
1213	Income in the form of cash (redemption) amounts paid upon termination of a voluntary pension insurance contract, reduced by the amount of insurance premiums paid by the taxpayer, in respect of which the social tax deduction provided for in subparagraph 4 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation was not provided
1215	Income in the form of cash (redemption) amounts paid upon termination of a non-state pension agreement
1219	Amounts of insurance contributions in respect of which the payer was provided with a social tax deduction provided for in subparagraph 4 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation (upon termination of the voluntary pension insurance agreement)
1220	Amounts of insurance contributions in respect of which the payer was provided with a social tax deduction provided for in subparagraph 4 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation (upon termination of the non-state pension agreement)
1240	Pensions paid under non-state pension agreements concluded by: · organizations and other employers with Russian non-state pension funds; · citizens with Russian non-state pension funds in favor of other persons.
1300	Income received from the use of copyright or other related rights
1301	Income received from the alienation of copyright or other related rights
1400	Income received from the rental or other use of property (except for similar income from the rental of any vehicles and communications equipment, computer networks)
1530	Income received from transactions with securities traded on the organized securities market
1531	Income from transactions with securities not traded on the organized securities market
1532	Income from transactions with derivative financial instruments that are traded on an organized market and the underlying asset of which is securities, stock indices or other derivative financial instruments, the underlying asset of which is securities or stock indices
1533	Income from transactions with derivative financial instruments not traded on an organized market
1535	Income from transactions with derivative financial instruments that are traded on an organized market and the underlying asset of which is not securities, stock indices or other derivative financial instruments, the underlying asset of which is securities or stock indices
1536	Income received from transactions with securities not traded on the organized securities market, which at the time of their acquisition met the requirements for traded securities
1537	Income in the form of interest on a loan received from a set of repo transactions
1538	Income in the form of interest received in the tax period under a set of loan agreements
1539	Income from operations related to the opening of a short position that is the object of repo operations
1540	Income received from the sale of shares in the authorized capital of the organization
1541	Income received as a result of the exchange of securities transferred under the first part of the repo
1542	Income in the form of the actual value of a share in the authorized capital, paid when a participant leaves the organization
1544	Income received from transactions with securities traded on the organized securities market, accounted for in an individual investment account
1545	Income from transactions with securities not traded on the organized securities market, accounted for in an individual investment account
1546	Income from transactions with derivative financial instruments that are traded on an organized market and the underlying asset of which is securities, stock indices or other derivative financial instruments, the underlying asset of which is securities or stock indices accounted for in an individual investment account
1547	Income from transactions with derivative financial instruments not traded on the organized securities market, accounted for in an individual investment account
1548	Income from transactions with derivative financial instruments that are traded on an organized market and the underlying asset of which is not securities, stock indices or other financial instruments of futures transactions, the underlying asset of which is securities or stock indices accounted for in an individual investment account
1549	Income received from transactions with securities not traded on the organized securities market, which at the time of their acquisition met the requirements for traded securities accounted for in an individual investment account
1550	Income received from the assignment of rights of claim under an agreement for participation in shared construction (an investment agreement for shared construction or under another agreement related to shared construction)
1551	Income in the form of interest on a loan received from a set of repo transactions accounted for in an individual investment account
1552	Income in the form of interest received in the tax period on a set of loan agreements accounted for in an individual investment account
1553	Income from operations related to the opening of a short position that is the object of repo transactions accounted for in an individual investment account
1554	Income received as a result of the exchange of securities transferred under the first part of the repo, accounted for in an individual investment account
2000	Remuneration for performing labor or other duties; salary, monetary allowance not subject to paragraph 29 of Article 217 of the Tax Code of the Russian Federation, and other taxable payments to military personnel and equivalent categories of individuals. In addition to payments under civil contracts
2001	Directors' remuneration and other similar payments received by members of the organization's governing body (board of directors or other similar body)
2002	Amounts of bonuses paid for production results and other similar indicators provided for by the laws of the Russian Federation, employment agreements (contracts) and (or) collective agreements (paid not at the expense of the organization’s profits, not at the expense of special-purpose funds or targeted revenues)
2003	Amounts of remuneration paid from the organization’s profits, special-purpose funds or targeted revenues
2010	Payments under civil contracts (except for royalties)
2012	Vacation pay
2201	Author's fees for the creation of literary works, including for theatre, cinema, stage and circus
2202	Royalties for the creation of artistic and graphic works, photographs for printing, works of architecture and design
2203	Author's fees for the creation of works of sculpture, monumental and decorative painting, decorative and applied art, easel painting, theatrical and film set art and graphics, made in various techniques
2204	Royalties for the creation of audiovisual works (video, television and cinema)
2205	Author's fees for the creation of musical works: · musical and stage works (operas, ballets, musical comedies); · symphonic, choral, chamber works; · works for brass band; · original music for film, television and video films and theatrical productions.
2206	Copyright royalties (rewards) for the creation of other musical works, including those prepared for publication
2207	Author's fees (rewards) for the performance of works of literature and art
2208	Copyrights (rewards) for the creation of scientific works and developments
2209	Royalties for discoveries, inventions, industrial designs
2210	Remuneration to the heirs (legal successors) of the authors of works of science, literature, art, as well as discoveries, inventions and industrial designs
2300	Temporary disability benefits
2400	Income from: · leasing or other use of any vehicles (including sea, river, aircraft and cars) for transportation; · fines and other sanctions for idle time (delay) of vehicles at loading (unloading) points; · leasing or other use of pipelines, power lines (power lines), fiber-optic lines, wireless communications, and other means of communication, including computer networks.
2510	Payment by organizations or individual entrepreneurs for goods (work, services) or property rights, including utilities, food, recreation, training for an individual
2520	Income in kind, in the form of full or partial payment for goods, work performed, services provided in the interests of an individual
2530	Payment in kind
2610	Material benefit received from savings on interest for the taxpayer’s use of borrowed (credit) funds received from organizations or individual entrepreneurs
2630	Material benefit received from the acquisition of goods (work, services) under civil contracts from individuals, organizations and individual entrepreneurs who are interdependent in relation to the taxpayer
2640	Material benefit received from the acquisition of securities
2641	Material benefit received from the acquisition of derivative financial instruments
2710	Financial assistance (except for financial assistance specified in codes 2760, 2761 and 2762)
2720	Cost of gifts
2730	The cost of prizes in cash and in kind received at competitions and competitions that are held on the basis of decisions of the Government of the Russian Federation and other government bodies (local government)
2740	The cost of winnings and prizes received at competitions, games and other events for the purpose of advertising goods, works and services
2750	The value of prizes in cash and in kind received at competitions and competitions. Provided that these events are not carried out according to decisions of the Government of the Russian Federation and other government bodies (local government) and not for the purpose of advertising goods (works and services)
2760	Financial assistance provided by employers to their employees, as well as to their former employees who resigned due to retirement due to disability or age
2761	Financial assistance provided to disabled people by public organizations of disabled people
2762	Amounts of one-time financial assistance provided by employers to employees (parents, adoptive parents, guardians) upon the birth (adoption) of a child
2770	Reimbursement (payment) by employers for the cost of purchased medications prescribed by the attending physician to the following persons: · their employees; · spouses of employees; · parents and children of employees; · your former employees (retirees); · disabled people.
2780	Reimbursement of the cost of medications purchased by the taxpayer (payment for the taxpayer) prescribed by the attending physician, in other cases not falling under paragraph 28 of Article 217 of the Tax Code of the Russian Federation
2790	The amount of assistance (in cash and in kind), as well as the value of gifts received by: · veterans of the Great Patriotic War; · disabled people of the Great Patriotic War; · widows of military personnel who died during the war with Finland, the Great Patriotic War, and the war with Japan; · widows of deceased disabled people of the Great Patriotic War and former prisoners of Nazi concentration camps, prisons and ghettos; · former minor prisoners of concentration camps, ghettos and other places of forced detention created by the Nazis and their allies during the Second World War.
2800	Interest (discount) received upon payment of a bill presented for payment
2900	Income received from transactions with foreign currency
3010	Income in the form of winnings received in the bookmaker's office and betting
3020	Interest on bank deposits
3022	Income in the form of fees for the use of funds of members of a consumer credit cooperative (shareholders) Interest on the use by an agricultural credit consumer cooperative of funds raised in the form of loans from members of an agricultural credit consumer cooperative or associated members of an agricultural credit consumer cooperative (from January 1, 2011)
4800	Other income (scholarships, compensation for delayed salaries, etc.)

Also see “New income and deduction codes for 2-NDFL certificates from December 26, 2021.”

Deductions

Since the release of the order to amend the main table of deduction and income codes at the enterprise, standard deductions numbered 114-125 have been excluded. New codes are now applied, with values 126-149.

This measure was taken due to the fact that previously there was a single deduction code for parents, guardians, foster parents, adoptive parents and trustees.

Now these codes are separated due to the fact that a deduction of 12,000 rubles was established for parents of disabled people, and a deduction of 6,000 rubles was established for guardians, adoptive parents and trustees.

Standard

Standard deduction codes are shown in the following table:

Children's

You can also use the table above to view children's codes.

Reducing the tax base under Article 214.1 of the Tax Code of the Russian Federation

Deduction code 201	Expenses for actions with securities involved in the securities market
202	Expenses when dealing with securities that are not related to the securities market
203	Expenses when dealing with securities that are not related to the securities market related to them when purchasing them
205	The amount of losses in interactions with securities that were involved in the securities market, reducing the tax base for events with financial assets in forward transactions traded on the market and for which the underlying asset is securities and other elements of forward transactions
206	Deductions for actions with financial assets of forward transactions traded on the securities market, in which the underlying asset is securities and other elements of forward transactions
207	Deductions for actions with financial assets of forward transactions traded on the securities market, in which the underlying asset is not securities and other elements of forward transactions
209	The amount of losses for actions with financial assets of forward transactions traded on the securities market and the underlying asset of which is not securities and other elements of forward transactions, the underlying asset of which is securities and other elements that reduce the tax base when dealing with financial assets of forward transactions On the market
210	The amount of losses for actions with financial assets of forward transactions traded on the securities market and the underlying asset of which are securities and other elements of forward transactions, the underlying asset of which are securities and other elements that reduce the tax base for actions with financial assets of forward transactions on market

Reducing the tax base under Article 214.3 of the Tax Code of the Russian Federation

211	Costs in the form of interest on the loan that were incurred as a result of a combination of repo actions
213	Costs of actions that are associated with the liquidation of a short position and expenses that are associated with the purchase and sale of securities that act as the object of repo actions

Reducing the tax base under Article 214.4 of the Tax Code of the Russian Federation

The codes are presented in the following table:

Property

311	Funds that were spent by the payer for the construction or purchase of residential space, land plots that are provided for personal construction of housing, as well as land plots on which there are already residential buildings
312	Funds that were spent to pay off debt in the form of interest on a targeted loan, the funds of which were spent for the purchase or construction of residential space, land plots that are provided for personal housing construction, as well as land plots on which there are already residential buildings

Social under Article 219.1.2 of the Tax Code of the Russian Federation

320	Funds that were paid for the payer’s education during the reporting period, for the education of his sister or brother up to 24 years of age, for full-time education in the amount of actual expenses incurred, taking into account the established restrictions
321	Funds that were paid for education by the payer-parent during the reporting period, for the education of their children under 24 years of age, by the payer-guardian for children under 18 years of age for full-time education in the amount of actual expenses incurred, taking into account the established restrictions

Social under Article 219.1.3 of the Tax Code of the Russian Federation

Social under Article 219.1.4 of the Tax Code of the Russian Federation

Social under Article 219.1.5 of the Tax Code of the Russian Federation

328	Funds paid by the payer during the reporting period towards the formation of the funded part of the pension, in the amount of actual expenses incurred, taking into account the established restrictions

Professional

403	Funds allocated for expenses confirmed in documents and incurred in fact, which are associated with the execution of work in accordance with civil law agreements
404	Funds allocated for expenses confirmed in documents and incurred in fact, which are associated with receiving remuneration for authorship or creation, use of literary, scientific and artificial works
405	Funds that are within the scope of regulatory expenses that are associated with receiving remuneration for the authorship or creation, use of literary, scientific and artificial works

According to Article 217 of the Tax Code of the Russian Federation

Investment

617	Deductions from payments issued for actions that are recorded on a personal investment account
618	Deductions in positive form, issued to the taxpayer after the sale of securities that are traded on the market and are in the possession of the payer for a period of more than 3 years
620	Other means that reduce the tax base according to established requirements