Table of tax deductions per year. List of child tax deduction codes
Order of the Tax Service of Russia dated November 22, 2016 No. ММВ-7-11/633 updated tables with decoding codes of income and deductions. They are required to fill out income statements in the form 2-NDFL in 2017.
Separately, we emphasize the moment of entry into force. The said order comes into force on December 26, 2016. And this means that the codes of income and deductions in 2-personal income tax for 2016 must be affixed, taking into account all changes in the list of codes.
But the Tax Code will definitely not teach you how to put down these codes, since it does not regulate such rules. AT this issue companies and individual entrepreneurs with personnel must be guided by the order of the tax service of Russia dated September 10, 2015 No. ММВ-7-11/387, where:
- Appendix No. 1 - contains income codes;
- Appendix No. 2 - codes for types of deductions.
Please note that for the first time since 2015, the Federal Tax Service is revising the composition of income and deduction codes. This time, the amendments were made by the order of the tax service dated November 22, 2016 No. ММВ-7-11/633.
The first paragraph of Article 230 of the Tax Code of the Russian Federation obliges all tax agents to put down income and deduction codes in 2-NDFL certificates. Below is the relevant part of this form.
Now let's take a closer look at what has changed. This will help you not to install outdated code out of habit and get a comment from the Federal Tax Service.
Changes in income codes
Some codes have slightly changed their name. For example, positions 1532, 1533 and 1535. The essence of the redrawing of their names resulted in:
- removal of the mention of futures transactions;
- clarified that financial instruments are of a derivative nature.
And the code 2641 now sounds like this: "Pecuniary benefit received from the acquisition of derivative financial instruments."
In addition, the “military” component of the code 2000 has been expanded. personal income tax payments to the military and persons equated to them, the Federal Tax Service added a mention of allowance, which on the basis of paragraph 29 of Art. 217 of the Tax Code of the Russian Federation cannot be exempted from tax.
And here is another change in the name: code 3010.
A couple of codes suffered the fate of leaving the order of the Federal Tax Service. Thus, position 1543 was removed from the list of codes - income from operations on an individual investment account.
And there is no more code 2791. According to this position, enterprises that apply the special regime in the form of a single agricultural tax (ESAT) showed the income of their workers, which they received in the form of agricultural products.
At the same time, new positions of income codes were introduced. Basically, these are receipts from operations with securities and various financial instruments. At the same time, the criterion of their turnover in the general market was taken into account.
Below is a breakdown table.
Pay special attention to the following new income codes for 2-personal income tax in 2017, since most enterprises will have to put them down. Often disputes arise over them in terms of tax accounting and savings.
Changes in deduction codes
In this part, the FTS made a little more amendments.
Codes of standard deductions for personal income tax from the 114th to the 125th are excluded. Their place was taken by lines 126 - 149. They are presented below with a transcript.
Art. 218 of the Tax Code of the Russian Federation. The revision and increase in the number of these codes is associated with the Federal Law of November 23, 2015 No. 317-FZ. Since January 1, 2016, he differentiated the amounts of "children's" deductions depending on the number of children:
- 1400 rub. - on the first;
- 1400 rub. - on the second;
- 3000 rub. - on the third and subsequent;
- 12 000 rub. - for disabled children (up to 24 years old).
Deduction codes 205 - 207, 209, 210, 220 are associated with a loss or expense on transactions with securities or derivative financial instruments. Therefore, like the income codes, they have updated their names.
A new code 208 has appeared:
No more code 221 - costs of operations with securities on an individual investment. account. But added whole line codes for deductions for securities and other tools.
Note! The Federal Tax Service has introduced completely new types of deductions. These are codes 250 - 252. They are associated with operations on a personal investment. account. This issue is regulated by Art. 214.9 of the Tax Code of the Russian Federation, in which the federal law dated 07/03/2016 No. 242-FZ made numerous changes from January 1, 2017.
For the same reason, the deduction code 617 (income from operations on an individual investment account) was given.
Child deduction code is a short digital designation of the personal income tax benefit, which is affixed in the form 2-personal income tax when it is compiled. It helps to identify the purpose of the deduction amount without paying full name in the fields of the form. Let us consider in the presented material what values the codes of children's income tax deductions can take.
Purposes of application of personal income tax benefits
Deductions, in essence, are the exemption of a part of the income of an individual from the collection income tax. They can be used on a voluntary basis by every citizen who has a child, on the basis of the provisions of Art. 218 of the Tax Code of the Russian Federation.
The employee himself must initiate the application of such a benefit by submitting an application to the accounting department (accounting) of the company. The accountant, in turn, is obliged to take into account the will of the employee when calculating taxable income.
NOTE! Without the presence of such an appeal in an automatic manner, the specified relief is not granted to the taxpayer. Therefore, for all those who have children and the corresponding right to a benefit, it is advisable to apply for children's deductions when applying for a job.
The child benefit is usually realized during the tax period by the employer. However, an employee who has not applied for it within a year can, at the end of the tax period (of the same year), independently draw up a declaration, attach copies of documents and an application and transfer them to the local branch of the Federal Tax Service.
IMPORTANT! Thus, he can receive deductions only for the last 3 years preceding the appeal.
Tax authorities are required to consider the application within the period established by law. If there are no questions from the controllers, the taxpayer will be refunded the overpaid tax.
Tax deduction codes for children in 2016
Every year, before April 1, employers submit data on their employees in the form 2-NDFL for last year. Help 2-NDFL contains information on the amounts of income accrued in favor of an individual, deductions provided, accrued and withheld tax.
To form this form, a list is used deduction codes for children in 2016-2017 years, approved by the order of the Federal Tax Service of Russia "On approval of codes for types of income and deductions" dated September 10, 2015 No. ММВ-7-11 / [email protected](as amended on 11/22/2016). We present them in the table.
The procedure for obtaining benefits for a child
Having become acquainted with codes tax deductions for children, we should talk in more detail about the process of their registration. Let's look at this procedure with an example.
Citizen Gurkova E.S. got a job new job in July 2016. Her official salary is 32 thousand rubles. She wrote an application to the accounting department for a deduction for 3 children, attaching copies of birth certificates and a certificate of disability of one of them. The first received a secondary education, but did not enter anywhere, he is 19 years old. The second is 12 years old. The third has a disability and is 10 years old. The total income of the employee since the beginning of the reporting year for previous place work amounted to 150,000 rubles.
There is no deduction for the senior, for the middle one the deduction will be 1,400 rubles, and for the youngest, since he has a disability group, - 12,000 rubles. Total 13,400 rubles. per month, until Gurkova's income limit of 350,000 rubles is reached. in year.
So, the list of codes is quite extensive and depends on who takes care of the child, how many parents or guardians he has, how many children are in the family, and whether there are persons with disabilities among the children.
Select a rubric 1. Business law (229) 1.1. Instructions for starting a business (26) 1.2. Opening IP (26) 1.3. Changes in the USRIP (4) 1.4. Closing IP (5) 1.5. OOO (39) 1.5.1. Opening LLC (27) 1.5.2. Changes in LLC (6) 1.5.3. Liquidation of LLC (5) 1.6. OKVED (31) 1.7. Licensing of entrepreneurial activity (11) 1.8. Cash discipline and accounting (69) 1.8.1. Payroll (3) 1.8.2. Maternity payments(7) 1.8.3. Temporary disability allowance (11) 1.8.4. General issues accounting (8) 1.8.5. Inventory (13) 1.8.6. Cash discipline (13) 1.9. Business checks (14) 10. Online cash desks (9) 2. Entrepreneurship and taxes (395) 2.1. General issues of taxation (25) 2.10. Tax on professional income (3) 2.2. USN (44) 2.3. UTII (46) 2.3.1. Coefficient K2 (2) 2.4. BASIC (34) 2.4.1. VAT (17) 2.4.2. personal income tax (6) 2.5. Patent system (24) 2.6. Trading fees (8) 2.7. Insurance premiums(58) 2.7.1. Off-budget funds (9) 2.8. Reporting (82) 2.9. tax incentives (71) 3. Useful programs and services (39) 3.1. Taxpayer legal entity (9) 3.2. Services Tax Ru (11) 3.3. Pension reporting services (4) 3.4. Business Pack (1) 3.5. Online calculators (3) 3.6. Online inspection (1) 4. Governmental support small business (6) 5. STAFF (100) 5.1. Leave (7) 5.10 Remuneration (5) 5.2. maternity benefits (1) 5.3. Sick leave(7) 5.4. Dismissal (11) 5.5. General (21) 5.6. Local acts and personnel documents (8) 5.7. Labor protection (8) 5.8. Employment (3) 5.9. Foreign personnel (1) 6. Contractual relations (34) 6.1. Bank of agreements (15) 6.2. Conclusion of an agreement (9) 6.3. Additional agreements to the contract (2) 6.4. Termination of the contract (5) 6.5. Claims (3) 7. The legislative framework(37) 7.1. Clarifications of the Ministry of Finance of Russia and the Federal Tax Service of Russia (15) 7.1.1. Types of activities on UTII (1) 7.2. Laws and regulations (12) 7.3. GOSTs and technical regulations (10) 8. Forms of documents (80) 8.1. Primary documents (35) 8.2. Declarations (24) 8.3. Powers of attorney (5) 8.4. Application Forms (11) 8.5. Decisions and protocols (2) 8.6. Charters of LLC (3) 9. Miscellaneous (24) 9.1. NEWS (4) 9.2. CRIMEA (5) 9.3. Lending (2) 9.4. Legal Disputes (4)On December 26, 2016, the Order of the Federal Tax Service of November 22, 2016 No. ММВ-7-11/633 "On amendments and additions to the annexes to the order of the Federal Tax Service of Russia of September 10, 2015 No. ММВ-7-11/" On approval of codes of types income and deductions. In this regard, from December 26, 2016, new codes must be reflected in the 2-NDFL certificates issued to employees. Also, updated codes of income and deductions will need to be indicated in the 2-NDFL certificates for 2016, which tax agents will submit to the IFTS in 2017. We will tell you how the codes of income and deductions have changed.
When to enter new codes
Organizations and individual entrepreneurs (which are tax agents) are annually required to submit to the IFTS information on the income of employees for the past calendar year in the form of a 2-NDFL certificate. It is necessary to submit certificates 2-NDFL for 2016:
- with sign 2 - no later than March 1, 2017;
- with sign 1 - no later than April 3, 2017 (since April 1, 2017 falls on Saturday, certificates can be submitted next Monday, clause 7 of article 6.1 of the Tax Code of the Russian Federation). Cm. " ".
Also, 2-NDFL certificates may need to be issued to employees "in hand" if they apply for them. They may need help, for example, to apply for a loan. The 2-NDFL certificate form provides that in 2-NDFL certificates it is necessary to show income and deduction codes that are associated with a particular individual. The list of new codes of income and deductions for personal income tax was approved by the Order of the Federal Tax Service of November 22, 2016 No. ММВ-7-11/633. New deduction codes should be applied already when filling out 2-NDFL certificates from December 26, 2016. Now let's see what exactly has changed.
income statement form individual(2-NDFL) and the procedure for filling it out were approved by order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/485. This form applies in 2017. new shape certificate 2-NDFL for 2017 was not approved.
New income codes
In the 2-NDFL certificate, tax agents (organizations or individual entrepreneurs) reflect only those incomes, the source of payment of which is themselves. Moreover, the type of income paid to the employee is reflected in the personal income tax certificate 2 in the form of a special code.
What income to consider
The certificate in the form 2-NDFL must include all income that is taxed. Thus, take into account all the amounts that were paid to the citizen, both under an employment contract and under a civil law contract (clause 3, article 226, article 210 of the Tax Code of the Russian Federation).
Income individuals are reflected in section 3 of the 2-NDFL certificates. The heading of this section reflects the tax rate applicable to income. If during 2016 the same person received income subject to personal income tax at different rates, then section 3 will need to be completed separately for each tax rate.
When filling out the table in section 3 of the 2-NDFL certificate, applications 1 “Income codes” and 2 “Deduction codes” must be applied to the order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11 / 387. Each type of income and each type of tax deductions is assigned special codes. For example, income in the form of wages corresponds to code 2000. When paying remuneration under other civil law contracts - code 2010, when paying temporary disability benefits - code 2300. If there is no special code for income - code 4800. Income codes are reflected in section 3, for example like this:
The main income codes have not changed. However, since December 26, 2016, the meaning of some income codes has been updated, and some codes have also been added. In particular, two new codes have appeared that will need to be indicated in certificates for many tax agents, namely:
New deduction codes
From December 26, 2016, standard deductions with codes 114 - 125 were excluded from the application. Instead, new deduction codes were introduced for the 2-NDFL certificate in 2017 from 126 to 149. This was done due to the fact that earlier for parents, adoptive parents, guardians , trustees and foster parents there were uniform codes of deductions. However, since December 26, 2016, codes for parents (adoptive parents) and codes for guardians, trustees, foster parents have been separated, since a deduction of 12,000 rubles has been established for parents of disabled children, and for guardians (trustees, foster parents) - in the amount of 6000 rubles.
note
You must submit child deductions only to those employees whose income is taxed at a rate of 13%. To exercise his right, the employee must write a statement to which attach a copy of the child's birth certificate.
| Deduction code | Comment | Deduction amount |
| 126 | For the first child under the age of 18, as well as for each full-time student, graduate student, intern, intern, student, cadet under the age of 24 to the parent, spouse of the parent, adoptive parent who provides for the child. | 1400 rubles |
| 127 | For the second child under the age of 18, as well as for each full-time student, graduate student, intern, intern, student, cadet under the age of 24 to the parent, spouse of the parent, adoptive parent, on whose provision the child is. | 1400 rubles |
| 128 | For the third and each next child under the age of 18, as well as for each full-time student, graduate student, intern, intern, student, cadet under the age of 24 to the parent, spouse of the parent, adoptive parent, on whose provision the child is | 3000 rubles |
| 129 | For a disabled child under the age of 18 or a full-time student, graduate student, intern, intern, student under the age of 24, who is a disabled person of groups I and II to the parent, spouse of the parent, adoptive parent, on whose provision the child is. | 12 000 rubles |
| 130 | For the first child under the age of 18, as well as for each full-time student, graduate student, intern, intern, student, cadet under the age of 24, the guardian, guardian, foster parent, spouse (spouse) of the foster parent, who are supported by child. | 1400 rubles |
| 131 | For the second child under the age of 18, as well as for each full-time student, graduate student, intern, intern, student, cadet under the age of 24, the guardian, guardian, foster parent, spouse (spouse) of the foster parent, who are supported by child | 1400 rubles |
| 132 | For the third and each subsequent child under the age of 18, as well as for each full-time student, graduate student, intern, intern, student, cadet under the age of 24, guardian, guardian, foster parent, spouse (spouse) of the foster parent, providing for the child. | 3000 rubles |
| 133 | For a disabled child under the age of 18 or a full-time student, graduate student, intern, intern, student under the age of 24, who is a disabled person of groups I and II to a guardian, guardian, foster parent, spouse (spouse) of the foster parent, on provision which the child is | 6000 rubles |
| 134 | Double the amount for the first child under the age of 18, as well as for each full-time student, graduate student, intern, intern, student, cadet under the age of 24 to a single parent, adoptive parent | 2800 rubles |
| 135 | Double the amount for the first child under the age of 18, as well as for each full-time student, graduate student, intern, intern, student, cadet under the age of 24 to the sole guardian, trustee, foster parent. | 2800 rubles |
| 136 | Double the amount for the second child under the age of 18, as well as for each full-time student, graduate student, intern, intern, student, cadet under the age of 24 to a single parent, adoptive parent. | 2800 rubles. |
| 137 | Double the amount for the second child under the age of 18, as well as for each full-time student, graduate student, intern, intern, student, cadet under the age of 24 to the sole guardian, trustee, foster parent | 2800 rubles |
| 138 | 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, intern, intern, student, cadet under the age of 24 to a single parent, adoptive parent | 6000 rubles |
| 139 | Double the amount for the third child under the age of 18, as well as for each full-time student, graduate student, intern, intern, student, cadet under the age of 24 to the sole guardian, trustee, foster parent. | 6000 rubles |
| 140 | In double the amount for a disabled child under the age of 18 or a full-time student, graduate student, intern, intern, student, cadet under the age of 24, who is a disabled person of group I or II to a single parent, adoptive parent. | 24 000 rubles |
| 141 | In double the amount for a disabled child under the age of 18 or a full-time student, graduate student, intern, intern, student, cadet under the age of 24, who is a disabled person of groups I and II to the sole guardian, trustee, foster parent. | 12 000 rubles |
| 142 | Double the amount for the first child under the age of 18, as well as for each full-time student, graduate student, intern, intern, student, cadet under the age of 24 to one of the parents of their choice on the basis of a statement about the refusal of one of the parents from receiving a tax deduction. | 2800 rubles |
| 143 | In double the amount for the first child under the age of 18, as well as for each full-time student, graduate student, intern, intern, student, cadet under the age of 24 to one of the foster parents of their choice based on a statement of refusal of one of the foster parents parents from receiving a tax deduction. | 2800 rubles |
| 144 | Double the amount for the second child under the age of 18, as well as for each full-time student, graduate student, intern, intern, student, cadet under the age of 24 to one of the parents of their choice on the basis of a statement about the refusal of one of the parents from receiving a tax deduction. | 2800 rubles |
| 145 | Double the amount for the second child under the age of 18, as well as for each full-time student, graduate student, intern, intern, student, cadet under the age of 24 to one of the foster parents of their choice based on a statement of refusal of one of the foster parents parents from receiving a tax deduction. | 2800 rubles |
| 146 | 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, intern, intern, student, cadet under the age of 24 to one of the parents of their choice based on a statement of refusal of one of parents from receiving a tax deduction. | 6000 rubles |
| 147 | Double the amount for the third child under the age of 18, as well as for each full-time student, graduate student, intern, intern, student, cadet under the age of 24 to one of the foster parents of their choice on the basis of an application for refusal of one of the foster parents parents from receiving a tax deduction. | 6000 rubles |
| 148 | Double the amount for a disabled child under the age of 18 or a full-time student, graduate student, intern, intern, student, cadet under the age of 24, who is a disabled person of group I or II, to one of the parents of their choice on the basis of an application for refusal of one of the parents to receive a tax deduction. | 24 000 rubles |
| 149 | Double the amount for a disabled child under the age of 18 or a full-time student, graduate student, intern, intern, student, cadet under the age of 24, who is a disabled person of group I or II, to one of the foster parents of their choice on the basis of an application about the refusal of one of the adoptive parents from receiving a tax deduction. | 12 000 rubles |
New codes in 2017 will need to be shown in section 4 of the 2-NDFL certificate for 2016.
It will help to remember the code of your IFTS.
But there are also more complex codes. For example, the code of an identity document in 2-NDFL. There are 14 such “documentary” codes in total. They can be found in the document code reference book (Appendix No. 1 to the Procedure for filling out the form). Code 21 indicates a passport of a citizen of the Russian Federation, code 03 - a birth certificate, code 07 - a military ID, etc.
In addition, the certificate must indicate the citizenship of the individual for whom the certificate is issued. And also with code. To mark citizenship (country code) in 2-personal income tax, you need to determine it in accordance with the All-Russian Classification of the Countries of the World (OKSM, adopted by the Decree of the State Standard of December 14, 2001 No. 529-st). The country code of Russia for 2-NDFL is 643.
But the most interesting codes in the form are, of course, the codes for income and personal income tax deductions. As a rule, it is for them that accountants have most of the questions: what code to put in the 2-NDFL certificate.
Income codes for reference 2-NDFL in 2018
Income codes in 2-NDFL, used when issuing certificates for 2018, approved by Order of the Federal Tax Service of September 10, 2015 No. ММВ-7-11 / [email protected]. They are indicated in the rows of the application table opposite the corresponding income of an individual. Next, we will analyze in detail the individual income codes in the 2-NDFL certificate (the most commonly used).
Income code 2000 in the certificate 2-NDFL is used to refer to the remuneration paid to the employee for the performance job duties. That is, the code for the 2-NDFL certificate is 2000, and for wages paid in cash. But the salary natural form should be marked code 2530. Income code 2010 in the certificate 2-NDFL is used for payments under civil law contracts (except for royalties) . A deduction can be applied to them in the amount of documented expenses (incurred by the contractor), which is reflected in the certificate with code 403.
Income code 2012 in the certificate 2-NDFL is provided for vacation pay. We are talking about the amounts paid to the employee in connection with the provision of annual paid leave to him (Article 114 of the Labor Code of the Russian Federation). In the 2-NDFL certificate, vacation compensation upon dismissal is reflected from income code 2013.
Code 1010 in the certificate 2-NDFL is used when paying dividends.
Income code 2510 in the 2-NDFL certificate shows payment for an individual by organizations and entrepreneurs of goods (works, services) or property rights, including utilities, food, rest.
Codes of deductions for personal income tax in 2019
Together with income codes, codes of tax deductions for personal income tax have also been approved. The tax deduction code in the 2-NDFL certificate is indicated in accordance with the table given in the Order of the Federal Tax Service (Appendix No. 2 to the Order of the Federal Tax Service of September 10, 2015 No. ММВ-7-11 / [email protected]). Some amounts and codes of deductions in the 2-NDFL certificate are indicated in the rows of the table in section 3 opposite the income of an individual in respect of which this deduction is applied. For other deductions, the certificate has a special section 4. Below are individual deduction codes that were not mentioned earlier.
Deduction code 126 in the certificate 2-NDFL is set if the parent is provided standard deduction for the first child under the age of 18 or for a full-time student under the age of 24 (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation). For the deduction for the second child, code 127 in the certificate 2-NDFL , for the third and each subsequent child - code 128.
For deductions to a parent for a disabled child, deduction code 129 in the certificate 2-NDFL.
Deduction code 104 in the certificate 2-NDFL must be affixed when the deduction is provided to the person indicated in the list of paragraphs. 2 p. 1 art. 218 of the Tax Code of the Russian Federation. It names the heroes of the USSR, heroes of Russia, participants in the Second World War, parents and spouses of servicemen who died in the line of duty military service and others.
Deduction code 311 the certificate indicates if the employee was granted a property deduction in connection with the acquisition or construction of housing on the territory of the Russian Federation (clause 3, clause 1, article 220 of the Tax Code of the Russian Federation). If the employee at the same time had to use a targeted loan or credit and the deduction is due to him in the amount of interest paid on it, then such a deduction is provided code 312(clause 4, clause 1, article 220 of the Tax Code of the Russian Federation).
Deduction code 501 in the certificate 2-NDFL is used when applying a deduction from the cost of gifts received from organizations and entrepreneurs.
Deduction code 508 in the 2-NDFL certificate will show that a deduction was applied for the lump sum financial assistance provided by employers to employees at the birth of a child.
Codes in the 2-NDFL certificate in 2019: decoding
Full transcript codes of income and deductions in the 2-NDFL certificate are given in