These codes are used to fill out the new 2-NDFL certificate, introduced in 2021. New codes were approved on the basis of Appendix No. 2 to the Federal Tax Service order No. ММВ-7-11/387 dated September 10, 2015 and are applied from November 29, 2015. The required code can be found in the table below. When filling out the certificate, you may also need Appendix No. 1, which indicates the new income codes.
Standard tax deductions provided for in Article 218 of the Tax Code of the Russian Federation
| Deduction code | Name of deduction |
| Deduction code 104 | 500 rubles per taxpayer belonging to the categories listed in subparagraph 2 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation |
| Deduction code 105 | 3000 rubles per taxpayer belonging to the categories listed in subparagraph 1 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation |
| Deduction code 114 | For the first child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24 to a parent, spouse of a parent, adoptive parent, guardian, trustee, foster parent, spouse (spouse) of the adoptive parent who is providing for the child |
| Deduction code 115 | For a second child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24 to a parent, spouse of a parent, adoptive parent, guardian, trustee, foster parent, spouse (spouse) of the adoptive parent who is providing for the child |
| Deduction code 116 | For the third and each subsequent child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24 to a parent, spouse of a parent, adoptive parent, guardian, trustee, adoptive parent, spouse (spouse) of the adoptive parent who is providing for the child |
| Deduction code 117 | For a disabled child under the age of 18 or a full-time student, graduate student, resident, intern, student under the age of 24 who is a disabled person of group I or II to a parent, spouse of a parent, adoptive parent, guardian, trustee, foster parent , the spouse of the adoptive parent who is providing for the child |
| Deduction code 118 | Double the amount for the first child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24 to the only parent (adoptive parent), adoptive parent, guardian, trustee |
| Deduction code 119 | Double the amount for the second child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24 to the only parent (adoptive parent), adoptive parent, guardian, trustee |
| Deduction code 120 | Double the amount for the third and each subsequent child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24 to the only parent (adoptive parent), adoptive parent, guardian, trustee |
| Deduction code 121 | In double the amount for a disabled child under the age of 18 or a full-time student, graduate student, resident, intern, student under the age of 24, who is a disabled person of group I or II to the only parent (adoptive parent), adoptive parent, guardian, trustee |
| Deduction code 122 | In double the amount for the first child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24 to one of the parents (adoptive parents) of their choice on the basis of an application for refusal one of the parents (adoptive parents) from receiving a tax deduction |
| Deduction code 123 | In double the amount for the second child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24 to one of the parents (adoptive parents) of their choice on the basis of an application for refusal one of the parents (adoptive parents) from receiving a tax deduction |
| Deduction code 124 | Double the amount for the third and each subsequent child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24 to one of the parents (adoptive parents) of their choice based on application for refusal of one of the parents (adoptive parents) to receive a tax deduction |
| Deduction code 125 | Double the amount for a disabled child under the age of 18 or a full-time student, graduate student, resident, intern, student under the age of 24 who is a disabled person of group I or II, to one of the parents (adoptive parents) of their choice based on application for refusal of one of the parents (adoptive parents) to receive a tax deduction |
Who indicated code 2012 for vacation compensation?
— In the 2-NDFL certificate, income and deductions are reflected according to codes approved by the Federal Tax Service (Section I of the Filling Out Procedure - Appendix No. 2, approved by Order of the Federal Tax Service dated October 30, 2015 No. ММВ-7-11 / [email protected] ). Code 2012 reflects the amount of vacation payments, and code 4800 – Other income (Appendix No. 1 to the Order of the Federal Tax Service dated September 10, 2015 No. ММВ-7-11 / [email protected] ).
The Tax Service clarified that if for some income an income code is not provided in the order, then such income must be reflected using code 4800 (Letters of the Federal Tax Service dated September 19, 2016 No. BS-4-11/17537, dated July 6, 2016 No. BS-4 -11/12127). In particular, this applies to compensation for unused vacation paid upon dismissal of an employee.
On the one hand, the fact that the compensation was included in the certificate with code 2012, and not with code 4800, does not matter for the correct calculation of personal income tax. After all, the date of receipt of these two incomes is the same - the day the money is paid to the employee (subclause 1, clause 1, article 223 of the Tax Code of the Russian Federation). And personal income tax on these amounts is transferred to the budget in one time - the next day after the payment of income.
At the same time, for false information in 2-NDFL certificates, a fine of 500 rubles is provided. for each “defective” certificate (clause 1 of article 126.1 of the Tax Code of the Russian Federation). And by false information, the Federal Tax Service also understands incorrect income codes (Letter of the Federal Tax Service dated 08/09/2016 No. GD-4-11/14515 (clause 3)).
Therefore, in order to definitely avoid a fine, submit corrective 2-NDFL certificates to the Federal Tax Service (clause 2 of Article 126.1 of the Tax Code of the Russian Federation). Since your program fills out the certificates incorrectly, you will have to do everything manually. They must indicate (Sections I, II of the Filling Out Procedure - Appendix No. 2, approved by Order of the Federal Tax Service dated October 30, 2015 No. MMV-7-11 / [email protected] ):
— in the “N_” field – the number of the previously submitted certificate;
— in the field “from __.__.__” – the new date of preparation (date of the corrective certificate);
— in the “Adjustment number” field – 01, if this is the first corrective certificate;
- according to code 2012 - the amount minus compensation upon dismissal;
- according to code 4800 - the amount of compensation upon dismissal;
— and transfer all other correct amounts without changes.
Property tax deductions provided for in Article 220 of the Tax Code of the Russian Federation
| Deduction code 311 | The amount spent by the taxpayer on new construction or the acquisition on the territory of the Russian Federation of residential houses, apartments, rooms or shares (shares) in them, the acquisition of land plots or shares (shares) in them provided for individual housing construction, and land plots or shares ( shares) in them, on which the purchased residential buildings or share(s) in them are located |
| Deduction code 312 | The amount aimed at repaying interest on targeted loans (credits) actually spent on new construction or the acquisition on the territory of the Russian Federation of a residential building, apartment, room or share(s) in them, the acquisition of land plots or share(s) in them provided for individual housing construction, and land plots or shares (shares) in them on which the purchased residential buildings or share (shares) in them are located, as well as for repayment of interest on loans received from banks for the purpose of refinancing (on-lending) loans for a new construction or acquisition of the specified objects on the territory of the Russian Federation |
Deduction code 620 in personal income tax declaration 3 how to put
Find out what deductions you can get from your employer from the article “Tax deductions for personal income tax in 2015-2017 - latest changes.”
Results A tax deduction in the 3-NDFL declaration is reflected if the taxpayer has income taxed at a rate of 13% and he belongs to the categories of persons specified in the Tax Code of the Russian Federation who are entitled to receive a deduction.
Deductions in 3-NDFL are reflected on special sheets depending on the type (standard, social, property, etc.). A program posted on the Federal Tax Service website will help you fill out the declaration without errors, identifying errors and calculating the tax to be refunded or paid.
Attention
For 2021, 3-NDFL is submitted in the form approved by order of the Federal Tax Service of Russia dated December 24, 2014 No. ММВ-7-11 / [email protected] (taking into account changes made in 2015 and 2021). See “3-NDFL declarations for 2016–2017”.
2.
Important
The year in which the deduction began to be used is the year for which the personal income tax was first returned. 3. The need for deductions for previous years may arise if an individual returns personal income tax for several years (for example, when buying a home in installments) or the individual learned about his right to a deduction later than the period of obtaining the right to it.
See “Tax deduction when purchasing an apartment with a mortgage (nuances).” 4. Separate tax deductions can be obtained both from the tax office and from your employer. In the first case, 3-NDFL must be submitted to the inspectorate at the place of residence.
Deductions in the amounts provided for in Article 217 of the Tax Code of the Russian Federation
| Deduction code 501 | Deduction from the value of gifts received from organizations and individual entrepreneurs |
| Deduction code 502 | Deduction from the cost of prizes in cash and in kind received at competitions and competitions held in accordance with decisions of the Government of the Russian Federation, legislative (representative) bodies of state power or representative bodies of local self-government |
| Deduction code 503 | Deduction from the amount of 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 |
| Deduction code 504 | Deduction from the amount of compensation (payment) by employers to their employees, their spouses, parents and children, their former employees (age pensioners), as well as to disabled people, the cost of medications purchased by them (for them), prescribed to them by their attending physician |
| Deduction code 505 | Deduction from the value of winnings and prizes received at competitions, games and other events for the purpose of advertising goods (works, services) |
| Deduction code 506 | Deduction from the amount of financial assistance provided to disabled people by public organizations of disabled people |
| Deduction code 507 | Deduction from 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, the war with Japan, widows of deceased disabled people of the Great Patriotic War Patriotic War and former prisoners of Nazi concentration camps, prisons and ghettos, as well as 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 |
| Deduction code 508 | Deduction from the amount of one-time financial assistance provided by employers to employees (parents, adoptive parents, guardians) at the birth (adoption) of a child |
| Deduction code 509 | Deduction from the amount of income received by employees in kind as wages from organizations of agricultural producers, determined in accordance with paragraph 2 of Article 346.2 of the Tax Code of the Russian Federation, peasant (farm) farms in the form of agricultural products of their own production and (or) work ( services) performed (rendered) by such organizations and peasant (farm) farms in the interests of the employee, property rights transferred by these organizations and peasant (farm) farms to the employee <5> |
| Deduction code 510 | Deduction in the amount of insurance premiums paid by the employer for the employee in accordance with Federal Law 04/30/2008 N 56-FZ “On additional insurance contributions for funded pensions and state support for the formation of pension savings” <4>, but not more than 12,000 rubles per year |
Income code 4800 with a deduction of 620 in the 3rd personal income tax declaration
Work”, select the “Other” section. And there is a special line for entering this amount and there is a line for indicating the total amount of income according to code 4800, and there is a line below for entering the amount of the tax base (minus the deduction amount).
How to fill out tax deductions in the 3-NDFL declaration
For the purposes of filling out 3-NDFL, a tax deduction is usually understood as a decrease in the income received by an individual or individual entrepreneur, on which income tax is paid. The same term denotes the return of previously paid personal income tax in situations provided for by the Tax Code of the Russian Federation (in connection with the purchase of property, expenses for training, treatment, etc.).
Where to display deduction code 620 in the declaration
Severance pay upon dismissal, the amount of which exceeds three times the amount (six times the amount in the far north) of the average monthly earnings, is taxed at a rate of 13%.
Therefore, an amount less than the above amount is not subject to tax.
Where to indicate deduction with code 620
Hello! In December 2013, my sister and I purchased a plot of individual housing construction (without a house), 1/2 share each. In November 2021, we registered an unfinished construction project on the site (the foundation of a residential building), 103/172 my share, and 69/172 my sister’s share.
Please tell me, 1) when filling out Form 3 of personal income tax, what needs to be indicated in the mandatory column “Date to go...
Fill out 3 personal income taxes to receive a property deduction
Select the “income code” - in our case it is salary (2000), indicate the month for which you received income, and click “Yes”. This way you fill out information about your income for the entire year.
Personal income tax. Example 2 Stepanov I.A. paid for his advanced training courses in 2021 in the amount of 45,000 rubles. In the 3-NDFL declaration, he declared his right to a personal income tax refund in the amount of 5,850 rubles.
(RUB 45,000 × 13%). To reflect social deductions in 3-NDFL Stepanov I.A.
Deduction code 620 in personal income tax declaration 3 how to put
This leads to situations:
- the emergence of new deductions;
- identifying non-taxable income, deductions for which do not have codes;
- detection of expenses deducted when calculating personal income tax without your own code.
The listed deductions can be entered into information about income under code 620 “Other amounts that reduce the tax base.”
Income code 4800 with a deduction of 620 in the 3rd personal income tax declaration for 2018
The program calculated the total amount of deductions taking into account the limit established by the Tax Code of the Russian Federation on the amount of income within which standard “children’s” deductions are provided. A fragment of the completed Sheet E1 with information on the total amount of standard deductions and the number of months of their provision, see below: Explanation of the information in Sheet E1:
- deductions for 1 child in the amount of 7,000 rubles. (RUB 1,400/month × 5 months);
- deductions are provided for 5 months.
How to fill out tax deductions in the 3rd personal income tax return?
To do this, he filled out 3-NDFL using the “Declaration 2016” program posted on the Federal Tax Service website. To enter information into 3-NDFL after filling out the initial data (about the type of declaration, Federal Tax Service code, personal data and other mandatory information), in the “Deductions” section Stepanov I.
A.
Income code 4800 with a deduction of 620 in the 3rd personal income tax declaration for 2017
Code, when filling out the Certificates, it should be reflected in section 4 of the Certificate by deduction code 620 “Other amounts that reduce the tax base in accordance with the provisions of Chapter 23 “Income Tax of Individuals” of the Code.”
New personal income tax deduction codes from 2021
What the “Deductions” section looks like after filling out, see the figure: In order for the program to calculate the amount of standard deductions and generate the necessary sheets in 3-NDFL, Stepanov filled out another section - “Income received in the Russian Federation” - as follows: As a result of filling out these sections in the declaration, the program generated sheet E1 with information about the total amount of standard tax deductions provided to Stepanov I.A. at his place of work.
The codes used below are especially common.
Thus, the code number 2000 is used to indicate the remuneration that was paid to the employee for performing his job duties. That is, in order to indicate your salary in the 2-NDFL certificate, you should enter the code 2000 .
But if the salary comes in kind, then it should be designated
with code 2530 .
If we are talking about payments made under civil contracts, then the code number 2010 . For this type of payment, a deduction may be applied in the amount of expenses that have documentary evidence.
https://www.youtube.com/watch?v=aePEQXr-dSc
Important: Decoding the deduction codes in the 2-NDFL certificate for 2021
Two years ago, it was decided to change the form for the 2-NDFL certificate. As a result, different codes began to be used in different columns.
Sometimes putting the correct code is not a big problem, especially if we are talking, for example, about the Federal Tax Service.
Accountants know that this is a four-digit tax code where the agent is registered and where, in fact, the tax documentation needs to be submitted. Moreover, the first pair of digits is the region number, and another pair is the tax code, where all reports are submitted.
However, there are more complex codes that you need to know about and be able to apply in practice. These include the document code that is responsible for the identity card. You can count 14 different codes corresponding to documents.
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As you advised, I scanned the documents and attached them. Please help me figure it out.
The same term denotes the return of previously paid personal income tax in situations provided for by the Tax Code of the Russian Federation (in connection with the purchase of property, expenses for training, treatment, etc.). A person who:
- is a citizen of the Russian Federation;
- has income subject to personal income tax (13%).
Deductions allow you to reduce the tax burden on an individual (reduce income tax payable or return part of previously paid personal income tax). The Tax Code provides for 5 types of deductions:
- standard (Article 218 of the Tax Code of the Russian Federation);
- property (Art.
not less than 1707.00 rub. per month. At the same time, at any time the employee will be able to withdraw this money or bequeath it to relatives in full.
Step-by-step filling out the 3-NDFL declaration
3 If you are submitting the 3-NDFL declaration for 2021 for the first time, adjustment number 0.
Often, accounting for amounts under code 620 is regulated by letters from the Federal Tax Service.
Reflection of deduction 620 in the declaration There is no special place in the annual income tax report to reflect other deductions. Each time you need to understand what exactly the reflected amounts mean.
For example, a negative financial result on some transactions with securities and derivatives instruments, according to the instructions of the Federal Tax Service, must be reflected on sheet 3 of the declaration.
Additional insurance contributions were included in social deductions.
» 3 personal income tax and deductions » Deduction code 620 when filling out the 3-personal income tax declaration How many requests we received today regarding taxes: 781 Deduction codes are not used in the tax return for personal income.
Digital benefit identifiers are designed to fill out income statements issued by employers. Questions regarding deduction codes arise when transferring information from 2-NDFL to the annual declaration.
Deduction codes are indicated in the 2-NDFL certificate. Each deduction has its own code. For code deductions, deduction code 620 is used, read the article.
Deduction code in certificate 2-NDFL
From the 2-NDFL certificate, the taxman will find out the amount of income that a person received for a given period (usually for a year), as well as the amount of personal income tax withheld from this income. Therefore, accountants annually submit a 2-NDFL certificate to the tax office.
With the help of such certificates, tax inspectorates check whether the organization has correctly applied deductions and calculated the amount of tax payable to the budget.
During the year, an employee can contact the accounting department to obtain a 2-NDFL certificate, for example, for a bank.
There are amounts that reduce the tax base for personal income tax. These are so-called tax deductions. Special codes are used to reflect deductions in the certificate.
Tax Code of the Russian Federation);
- social (Article 219 of the Tax Code of the Russian Federation);
- professional (Article 221 of the Tax Code of the Russian Federation);
- associated with the transfer of losses from transactions of individuals with securities (Article 220.1 of the Tax Code of the Russian Federation).
Each deduction has its own characteristics and can only be applied taking into account the conditions specified in the Tax Code of the Russian Federation.
RC practitioner
of the Russian Federation for this tax tax period annually no later than April 1 of the year following the expired tax period, according to form No. 2-NDFL “Certificate of income of an individual for the year 20”, formats and in the manner approved by the order of the Federal Tax Service of Russia dated November 17. 2010 No. ММВ-7-3/ [email protected]
In the first case, 3-NDFL must be submitted to the inspectorate at the place of residence.
Questions and answers
If I put it in “Other”, as I was advised, then the income from work will not match either the total amount of income or the tax base. Please advise how I can take it into account in my declaration. Marina O / addition from January 27, 2015
I filled out the tax return, attached documents - 2NDFL from two places of work and 3NDFL (last sheet with calculations) for 2013 Marina O / addition dated January 28, 2015.
Good morning! I will repeat myself too.
If I put it in “Other”, as I was advised, then the income from work will not match either the total amount for this income or the tax base (after all, part of the income and the deduction will go to “Other”.
- “provide standard deductions”;
- “there is neither 104 nor 105 deduction” (which means Attention Stepanov I.A. does not have the right to a deduction of 500 or 3,000 rubles per month provided to the categories of persons specified in paragraph 1 of Article 218 of the Tax Code of the Russian Federation);
- “the number of children per year did not change and amounted to” - from the list Stepanov I.A. chose the number “1”, which means that he has an only child.
The Ministry of Finance’s opinion on “children’s” deductions” see.
in the message “Personal income tax deduction for a disabled child: the Ministry of Finance has changed its position.” The article “Sample of filling out a 3-NDFL tax return” will tell you about the nuances of filing a 3-NDFL tax return.
What does code 620 mean? Deduction codes are used by the Federal Tax Service to systematize the tax information received.
When developing the system, digital codes were assigned to all tax deductions. However, Russian tax legislation is quite confusing, changes frequently, and is sometimes contradictory.
Deduction code 620 in personal income tax declaration 3, how to put the year 2014
Add to favoritesSend by email How to fill out deductions in the 3-NDFL declaration? Our material, as well as a selection of materials from our website, will help answer this question. Filling out tax deductions in 3-NDFL occurs according to special algorithms, taking into account the conditions established by the Tax Code of the Russian Federation for their application.
If you are correcting errors in a previously submitted declaration, then the correction number is 1, 2, etc. (depending on how many times you adjust your first 3NDFL declaration for 2021)
How to fill out 3-NDFL in the Declaration program if you have children
You should know how else you can manipulate the number of children. If, for example, there are two children, then in this case it turns out 1,400 rubles for each.
As a result, the same 5 months remain in which the income did not exceed the maximum threshold of 350,000 rubles, but the benefit during this period is provided at 1,400 rubles for each child, as a result, for two children a benefit of 14,000 rubles will be received.
How to fill out tax deductions in the 3-NDFL declaration
A deduction for tax purposes is an amount that reduces an individual’s taxable income when calculating tax.
Source: https://evabarbersop.ru/kod-dohoda-4800-s-vychetom-620-v-deklaratsii-3-ndfl
How to put deduction code 620 in the 3rd personal income tax declaration
07.04.2018
How to fill out deductions in the 3-NDFL declaration? Our material, as well as a selection of materials from our website, will help answer this question. Filling out tax deductions in 3-NDFL occurs according to special algorithms, taking into account the conditions established by the Tax Code of the Russian Federation for their application.
Federal Tax Service of the Russian Federation on the use of forms 2-NDFL and 3-NDFL
In conclusion, we recall that, by virtue of Art. 229 of the Tax Code of the Russian Federation, a personal income tax return in form 3-NDFL is submitted by the taxpayer no later than April 30 of the year following the expired tax period. In other words, now an individual has the right to submit a corresponding declaration for the past year.
In this regard, the amount of the negative financial result obtained in the tax period on transactions with securities traded on the organized securities market and taken as a reduction of the financial result obtained in the tax period on individual transactions with securities not traded on the organized securities market, which at the time of their acquisition were related to securities traded on the organized securities market should be reflected on line 090 of Sheet 3 of the Declaration as part of expenses for transactions performed with securities not traded on the organized securities market, which at the time of their acquisition were classified as securities traded on the organized securities market.
