Free form income certificate: sample

How to fill out 2-NDFL for 2021?

The 2-NDFL sample is a document filled out in accordance with the Recommendations for filling out the 2-NDFL form, approved by Order of the Federal Tax Service of Russia dated October 2, 2018 No. ММВ-7-11/ [email protected] (hereinafter referred to as the 2-NDFL Form Recommendations) .
At the same time, the Federal Tax Service has its own form, and for issuing it to the employee, its own. IMPORTANT! From 2021, the deadline for submitting 2-NDFL certificates has been postponed from April 1 to March 1 (clause 2 of Article 230 of the Tax Code of the Russian Federation as amended by Law No. 325-FZ of September 29, 2019). 03/01/2021 - working Monday. This means there will be no transfers.

Certificate 2-NDFL - see sample below - is filled out separately for each person receiving income from a tax agent. At the same time, sample 2-NDFL certificate simultaneously contains information on all tax rates, if in a given reporting period the taxpayer received income taxed at different rates. Sections must be completed sequentially for each bet.

From 2021, the 2-NDFL certificate, as an independent report, has been cancelled. For reporting for the 1st quarter of 2021, information from the certificate is submitted as an appendix to Form 6-NDFL (Federal Tax Service order No. ED-7-11 dated October 15, 2020 / [email protected] ).

This application will be submitted both as information about the income of individuals and personal income tax withheld from them, and as a message about the impossibility of withholding tax (that is, instead of 2-personal income tax with sign 2).

Important! For the first time, you will need to submit 2-NDFL as part of the 6-NDFL calculation at the end of 2021. For 2021, we submit 2-NDFL certificates in the same old way - separately from 6-NDFL on the form from the Federal Tax Service order dated 10/02/2018 No. ММВ-7-11/ [email protected] This will help you fill out and submit 2-NDFL certificates for 2020 Ready-made solution from ConsultantPlus. Get trial access to the system for free and proceed to the material.

Also read the material “Where you can get (get) a 2-NDFL certificate .

The individual entrepreneur works only as an entrepreneur

Another situation may arise when a person carries out only entrepreneurial activities and does not work anywhere as an ordinary employee. And he can also contact the bank to get a loan, but not as an individual entrepreneur, but as an ordinary individual. In this case, bank employees will ask him for a certificate of income, like an individual (2-NDFL).

Then the entrepreneur has nowhere to get a 2-NDFL certificate, so he can only provide a certificate in free form. To avoid any additional questions from bank employees, you should clarify in advance which form the document should be provided in. This obligation to draw up and issue a certificate of income in a special form exists only for tax agents. But entrepreneurs calculate and pay taxes on their income to the budget independently.

Important! An entrepreneur cannot issue a 2-NDFL certificate to himself, so he can confirm his income with other documents.

What kind of document you can use to confirm your own income will depend on what type of taxation the entrepreneur is in. As a rule, entrepreneurs on the OSN (general taxation system) or the simplified taxation system (simplified taxation system) can provide copies of income declarations to a bank or other organization upon request. These include a 3-NDFL declaration or a simplified tax declaration. Such documents replace the 2-NDFL certificate for entrepreneurs who do not have employees.

In addition, the following may serve as additional documents confirming the income of an individual entrepreneur:

• Book of income and expenses;
• bank account statements;
• cash receipt orders;
• cash receipts;
• contracts;
• other documents.

The procedure for filling out 2-NDFL - 2021 in 2021

A sample 2-NDFL certificate can be downloaded to clearly see the procedure for filling it out. Tax agents are required to fill out all sections of the certificate for which they have information. Section 3 may remain blank if there are no tax deductions. An example of a 2-NDFL certificate for the Federal Tax Service contains the following information that makes up the structure of the document:

• title page;
• sections 1-3;
• application.

At the very beginning of the document, information about the tax agent is provided, in section 1 - information about the individual in respect of whom the certificate is being filled out, in section 2 - information about the total amount of income, tax base and personal income tax, in section 3 - deductions provided by the agent: standard, social and property, and the appendix provides a breakdown of income and deductions by month.

IMPORTANT! There is no need to provide standard, property and social deductions in the application (clause 6.4 of the Recommendations for Form 2-NDFL).

For more information about deductions, see this material.

ConsultantPlus experts explained how to reflect various payments in the 2-NDFL certificate. Get free demo access to K+ and go to the Ready Solution to find out all the details of this procedure.

Towards reality

Initially, according to official explanations on the correct completion of such an important document, only the tax agent himself was authorized to sign the 2-NDFL for submission to the Federal Tax Service. In most cases, this is the head of the company, as well as the individual entrepreneur himself.

But practice makes its own adjustments. Thus, the general rules clarify that the certificate can now be endorsed by persons of the organization (IP) authorized for such actions on the basis of a pre-drafted power of attorney, which can be issued by the head of the company or a merchant.

The person who endorses the 2-NDFL certificate must indicate:

• position held;
• last name and initials.

The fact is that this document is legally classified not as an official accounting certificate, but as a tax document. Therefore, it is not at all necessary for the manager to sign it, as mentioned above.

A trusted person may also have the right to endorse 2-NDFL. However, in this case, a power of attorney is required. According to the established rules, detailed details of this power of attorney should be indicated at the end of the 2-NDFL certificate, close to the signature of the corresponding authorized person. They should be indicated as details of a document confirming the right to such a visa:

According to the law, a power of attorney on behalf of a legal entity is legitimate when it is signed:

1. The leader.
2. Another person who is authorized by law and/or constituent documents (primarily the charter of the company).

Usually, under a power of attorney, an official can sign income certificates within 1 year by default, if a specific time frame is not indicated in it.

And who, according to current regulatory rules, can sign 2-NDFL in 2021?

Results

The 2-NDFL certificate must be submitted to the Federal Tax Service by tax agents on a special form. In 2021, this must be done in a shorter period than before - no later than March 1 of the year following the reporting year.

Sources:

• Tax Code of the Russian Federation
• Federal Law of September 29, 2019 No. 325-FZ
• Order of the Federal Tax Service of Russia dated October 2, 2018 No. ММВ-7-11/ [email protected]

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Types and features of certificates

To obtain reference information from the employer for submission to various institutions, the employee must write a written application. Also indicate what specific information should be reflected in the document, for what period, and for what purposes the specified information will be used. You don’t have to specify a specific goal, then the performer will simply write “at the place of requirement.”

Important! The sample and information provided will depend on the information requested and the institution to which the certificate is submitted.

In general, certificates from the employer about income from the employer can be divided into two types:

• certifying the citizen’s time of work (in general, and at the current place of employment), his qualifications, and position. Additionally, they may indicate information about the level of education and the institution in which the employee studied;
• certifying his earnings for the last period. Usually this is three or six months.

Regardless of the form and purpose, the paper must contain the company details, general information about the employee and his identity document. Due to the fact that the document contains personal information that cannot be disclosed to outsiders, the employer is required to draw up a written statement.

Information about the employee is filled in based on the company’s primary and accounting documents:

• personal affairs;
• work books;
• pay slips;
• tax returns and others.

Often, established samples of income certificates 2-NDFL, 3-NDFL, form 182n, certificates in the form of the institutions for which they are drawn up (in the bank form) or in free form are used.

Rules for issuing a certificate

Even for a free form, certain filling requirements must be met. Otherwise, the certificate may simply not be accepted. Conventionally, the document can be divided into several information blocks:

• Part about the employer. Indication of names (full and abbreviated), legal address and actual location, form of organization, activity codes, registration information, etc. Details may not be indicated if the certificate is drawn up on company letterhead;
• Part about the employee. Standard information is indicated: name, identification document details;
• The main part is the information for which the certificate was taken. Data on income received for the requested period (monthly).

You can also separately highlight the block with certifying signatures and seals. The executor who compiled it and the head of the organization sign for the authenticity of the certificate. The seal is affixed provided that it is available at the enterprise. Although it is not mandatory, it is better to include it if available. An example of a free-form income certificate is available on our page; detailed instructions are discussed in the next section.

Prohibited:

• Corrections, blots, strikeouts;
• Using correction fluid;
• Print on both sides of the sheet;
• A document with obvious printing defects (spots, streaks, faded print).

You can clarify in advance what requirements for the certificate are imposed by the person to whom it is intended. Because there are no uniform standards.

The same rules apply if the employee is employed by an entrepreneur and requests a sample income certificate for a visa.

Instructions for filling out an income certificate

An accountant is responsible for issuing certificates. If the filling procedure and form are clear with the established samples, then when filling out the paper in free form, questions may arise.

First, check with the place of your request whether they have their own reference samples. For example, these are being developed by various banks. Ask for a sample and enter it into the accounting department. The performer will only have to fill it out. This is important because you can only ask for information about income, but in the end it turns out that they also wanted a certificate from you about property and liabilities and expenses for the past 2021.

Secondly, if the place of demand does not have its own form, check the full list of information that the accountant must reflect.

Otherwise, if there are no requirements for the form and mandatory information, the contractor will fill out information about the company, the employee and his recent income.

To make it clearer, let’s look at the instructions using an example with screenshots. Here is one of the free form certificate samples (you can download this form from the link).

We are considering the simplest option. At the top is the date of issue and contact phone number, as well as a rectangular stamp with the company details. If the certificate is drawn up on company letterhead, a stamp is not needed. If not, it is additionally better to indicate the TIN, KPP and OGRN.

After the word “Issue”, information about the recipient of the document, the period of work and the position in which he is located is indicated.

Next, the main block of information is written down - about the employee’s income. In our example, income for the last three months is indicated. Since the certificate is given at the beginning of April (in the example), March, February and January become the calculated months for us. Social security or a bank will require a sample certificate of income for 6 months.

The table can be improved by adding more information about calculated taxes and income before taxes.

At the end, the manager and senior accountant sign. The official seal, if available, is placed on the designation of M.P.