What are the values of the characteristic in the 2-NDFL header?
In 2-NDFL, the sign is indicated in the title of the certificate, which is filled out in accordance with Section II of 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 Recommendations).
ATTENTION! Form 2-NDFL has been canceled for reporting for 2021; it will be submitted as part of the calculation of 6-NDFL.
Read more about changes in personal income tax reporting in the analytical Review from ConsultantPlus experts. You can get trial access to the K+ legal system for free.
To fill out a 2-NDFL certificate, in general, two values are used:
- “1” is assigned to a certificate confirming receipt of income;
- “2” is used to provide information about the impossibility of withholding personal income tax.
If the company has been reorganized, the following attribute codes are applied in the 2-NDFL certificate:
- “3” - indicated in the certificate by the legal successor, if he submits a certificate for a reorganized company - is applied by the legal successor submitting a certificate for a reorganized company, in the case where the tax agent paid an individual income from which he could not withhold tax (clause 5 of Article 226 of the Tax Code RF).
Read more about the 2-NDFL certificate in the material: “Why and where do you need a 2-NDFL certificate?”
What code to indicate
In the most common case, when real estate is registered as sole or common property (without children), 2 codes are used:
- the owner himself puts down taxpayer identification number 01;
- husband or wife of the owner - taxpayer sign 02.
The same codes mark the taxpayer’s attribute in 3-NDFL with common joint ownership.
Example 1
And his wife is 02.
Clause 6 of Article 220 of the Tax Code provides for the opportunity for parents to claim a deduction for minor children. When a parent bought real estate and registered it in the name of a child, he puts 03 or 04 in the declaration. Separate codes are provided for the taxpayer’s attribute in 3-NDFL for common shared property, if a person declares a deduction for himself and the child at the same time (codes 13, 14, 23, 24).
Example 2
An innovation in the 2018 declaration is special taxpayer identification codes for those people who want to exercise the right to transfer deductions to previous periods. This opportunity is provided to pensioners in accordance with clause 10 of Article 220 of the Tax Code. These are codes 04, 11, 12, 14, 24. They seem to duplicate the meanings of the other codes described above.
When to reflect feature 2 in certificate 2-NDFL
The attribute in the 2-NDFL certificate is filled in with the value “2” if the certificate contains information about amounts of income from which tax was not withheld (Section II of the Recommendations).
In the course of activities, situations arise when the personal income tax agent cannot fulfill the duties of withholding and transferring tax to the budget. For example, income is received in the form of material benefits. In such situations, it is necessary to notify the tax service and the taxpayer himself of the impossibility of withholding tax by the end of January of the year following the reporting year (clause 5 of Article 226 of the Tax Code of the Russian Federation).
Attention! For 2021, certificates with any indication must be submitted to the Federal Tax Service no later than 03/01/2021. Let us remind you that previously a certificate with sign 2 had to be submitted by April 1. But starting from 2021, the deadlines for 2-personal income tax have been combined. Read more about the reduction in deadlines here.
The procedure for submitting information is as follows: a report can be submitted on paper only if the number of personnel is 10 people or less. If more than 10 people worked in 2020, the report will only be accepted in electronic form. Submission in paper form is possible in person, through a representative or by mail.
Hint from ConsultantPlus: If in the past year you did not pay an individual income from which personal income tax had to be withheld, then a zero certificate 2-NDFL ... See more details in K+, having received a free trial access to the K+ reference and legal system.
Tax return
Today, in order for an individual to reduce the size of the tax base or simply report on financial transactions related to his income, including the payment of taxes on them, there is a special document - a tax return. This document, as a rule, is submitted for verification to the tax service and must be filled out in accordance with the current form 3-NDFL.
A few facts and rules about 3-NDFL
Before you begin filling out the declaration, we advise you to pay attention to the following several aspects regarding the structure and rules for preparing this document:
- How to fill out. You can enter information into this document either using special software or by hand. In the latter case, the individual must use a blue or black pen;
- What pages to design. As you know, the tax return form consists of many pages, but you only need to fill out the first few sheets, which are mandatory, as well as the pages related to the specific type of deduction that the taxpayer is claiming;
- When to submit for verification. Tax inspectors first check the declaration submitted for consideration according to two criteria: the first is that the document was submitted no earlier than the end of the tax period in which the right to a tax refund arose, and the second is that the time has not expired by that point in time. statute of limitations for accrual of a certain type of tax discount;
- How to enter data. All monetary amounts must be indicated accurately, that is, there must be not only that part of the amount that displays rubles, but also the part that records pennies. If there are empty cells in the field reserved for entering certain data, then regardless of whether the taxpayer writes numbers or letters there, he must put dashes in the empty cells - “-”.
Please note that the above rules and advice have a direct impact on the duration of the desk review of the document. If they are taken into account by the taxpayer and implemented in practice, the declaration will be checked within thirty days
Otherwise, the period for reviewing the document may take up to three months.
Where to indicate the taxpayer's identity in the declaration
As noted earlier, a document drawn up according to the 3-NDFL model consists of mandatory pages for completion by all individuals and special sheets relating to the calculation of a specific type of tax discount.
The tax return includes a sheet designated “D1,” which is intended for the procedure for calculating property-type deductions and requires indicating the taxpayer’s characteristics.
This indicator must be included in the first paragraph of the sheet, devoted to information about the property and expenses incurred by the taxpayer.
In paragraph one there is subparagraph 1.3, next to which the words “taxpayer characteristic” are written and next to it in brackets there is the designation “030”. It is here that you need to enter a two-digit code that characterizes the very characteristic of the taxpayer that is discussed in this article.
Responsibility for incorrectly filling out the header.
Responsibility for violating the deadline for submitting a certificate is provided for in Art. 126 of the Tax Code of the Russian Federation.
For more information about liability for failure to submit a certificate, see the material “What is the responsibility for failure to submit 2-NDFL”
To the question of whether it is legal to use this article in relation to incorrectly filling out the title of the certificate, in particular the “attribute” field, official departments do not have an answer.
There is a judicial precedent according to which incorrectly filling out the “attribute” field is not a significant error when submitting information to the tax service (resolution of the Federal Antimonopoly Service of the East Siberian District dated 04/09/2013 in case No. A19-16467/2012).
New form 3-NDFL in 2021
Having sold this apartment in 2021 for 2,000,000 rubles and taking out a mortgage loan, Irina Pavlovna bought a house with a plot of land for 3,500,000 rubles. By filling out the tax return form 3-NDFL in 2021, Petrovskaya will receive the balance of the main deduction (2,000,000 - 1,200,000 = 800,000) and the entire amount of interest paid to the bank (but not more than 3 million rubles).
EXAMPLE 3 . In 2021, Irina Pavlovna Petrovskaya bought an apartment (with a cadastral valuation of 1,520,600 rubles) for 1,200,000 rubles and received a full property deduction (1,200,000 * 0.13 = 156,000).
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Results
The taxpayer attribute field in the 2-NDFL certificate can take the value 1 if the tax was withheld from the employee’s income in full, 2 if the tax could not be withheld. Codes 3 and 4 are used by the legal successor submitting certificates for the reorganized company in similar situations. The deadline for submitting certificates with any indication is set at the same time: 03/01/2021.
Sources:
- Order of the Federal Tax Service of Russia dated October 2, 2018 No. ММВ-7-11/ [email protected]
- tax code
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
What is a taxpayer sign in 3-NDFL
A tax return is a relatively simple report. However, people who encounter this for the first time often make mistakes.
Working with 3-NDFL requires some knowledge of taxation. That is why those residents who need a declaration one-time prefer to use the services of specialists and pay to have all the documentation completed for them. If you decide to make the declaration yourself, then you will first need to familiarize yourself with the terminology and encoding used. Many designations are made using special ciphers.
The taxpayer identification is a short code that must be written when filling out a declaration for the purchase of an apartment, house or other real estate. This code will reflect the status of the placeholder in relation to the purchased housing.
In general, this particular point is not so difficult to deal with. You can contact the encoder and read what code the information corresponds to and choose what suits your situation. All this information is freely available. However, in order to be sure of the reliability of the source, it is best to use the official websites of the tax service. There are files with all the necessary applications and tables.
Instructions for filling out a declaration for personal income tax refund for an apartment
Sheet A is intended to enable an individual to report in writing to the tax authority on his income received from sources located on the territory of the Russian Federation. Therefore, if a taxpayer’s profit is transferred to his bank card from other countries, then he must fill out Sheet B.
Sheet D1 is devoted to calculation data regarding property deductions that are provided in the case of the purchase of real estate, including an apartment. Otherwise, if the taxpayer sold the property, he is required to fill out sheet D2 instead of sheet D1.
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Instructions for filling out 3-NDFL for 2020 in the “Declaration” program
3. Indicate the correction number of the submitted 3-NDFL declaration.
If you submit your first declaration for the reporting year, enter “0”. If a declaration has already been filed for the reporting year, and now you need to correct and submit another declaration, enter “1” or “2” depending on the number of previously updated declarations submitted. We proceed to filling out the next section of the personal income tax declaration 3 “Information about the declarant”. The section consists of two tabs: personal data and address. Click on the personal data tab. This section records your details exactly with your documents. Fill out all the data in the specified items; there are no difficulties in filling out this section. In the “citizenship data” section, enter country code 643. This is the code for Russia.
