Child deduction code in 2018: what is it?
Company employees who have children are entitled to a tax deduction. It reduces the personal income tax base. This is the so-called standard tax deduction. But in addition to the standard ones, there are also property, social and other deductions. To make it clear from the 2-NDFL certificate by which deduction the tax base from the employee’s income was reduced, each type of deduction is assigned its own code.
Deduction code 126 in certificate 2-NDFL 2018: what is it
The most common deduction that appears in certificates is deduction code 126. Let's figure out what it is. Code 126 is a deduction for parents or adoptive parents in the amount of 1,400 rubles. for the first child under the age of 18 or a full-time student under the age of 24. It is valid from December 26, 2016; until December 2016, this deduction corresponded to code 114. That is. code 126 is the old code 114.
Last year, according to the order dated November 22, 2016 No. ММВ-7-11/633@ “On introducing amendments and additions to the appendices” to the order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/387@, the deduction codes for children were changed .
Instead of the usual codes 114-125, codes 126-149 have now appeared. As you can see, there are more codes. This is due to the fact that previously all categories of employees received the same deduction:
- parents, including adoptive ones;
- adoptive parents;
- trustees;
- guardians
Now everything has changed. When providing deductions, for example, for a disabled child:
- adoptive parents, the spouse of an adoptive parent, guardians, trustees are given a deduction in the amount of 6,000 rubles;
- parents, adoptive parents, the spouse of a parent or adoptive parent are entitled to a deduction of 12,000 rubles.
That is, the amounts for different categories of parents are now different, so there are more codes. In the table we have given an example of how the old code was transformed into two new ones.
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Deduction code in 2018* |
In what cases is it included in 2-NDFL? |
The deduction code is old, until 12/26/2016 |
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When providing a deduction of 1,400 rubles. for the first child under the age of 18 or a full-time student educational institution up to 24 years old.
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*See the full table with new codes at the end of the article.
What deduction code to indicate for a child in 2018 in the 2-NDFL certificate: 126, 127, 12
When filling out the 2-NDFL certificate in 2017, you must indicate the deduction code for the child. In this case, you must be guided by the following rules:
- In section 4 of the 2-NDFL certificate, indicate the standard clauses provided to the employee. 218 of the Tax Code of the Russian Federation (see sample below);
note that the deduction code for a child is placed only in section 4 of 2-NDFL; in section 3 of the same certificate, despite the existence of a column of the same name, the code and amount of the deduction are not indicated.
- Please indicate total amount provided deductions separately for each code.
- If an employee received several deductions for a child at once (for example, for the first child code 126 and the second child code 127), then enter the codes for each deduction in 2-NDFL.
Deduction code for 2 children
Despite the fact that the deduction amount for one child and for the second child is the same, you cannot add up these deductions and indicate them as a single amount in 2-NDFL at once, as for two children. The deduction codes in this and similar situations will be different - 126 and 127.
Code 126 in 2-NDFL
Code 126 means a deduction of 1,400 rubles. for the first child under the age of 18, or a full-time student of an educational institution up to 24 years of age to parents (even if they are divorced), spouse of a parent, adoptive parents.
Deduction code 127
Code 127 - deduction of 1400 rubles. for a second child under the age of 18, or a full-time student of an educational institution under 24 years of age to parents (even if they are divorced), the spouse of a parent, and adoptive parents.
Deduction code 128
Code 128 - deduction of 3000 rubles. for a third child under the age of 18, or a full-time student of an educational institution under 24 years of age to parents (even if they are divorced), spouse of a parent, adoptive parents.
Deduction code 129
Code 129 - deduction in the amount of 12,000 rubles. for a disabled child of I and II disability groups under the age of 18 years, or a full-time student of an educational institution under 24 years of age to parents (even if they are divorced), spouse of a parent, adoptive parents.
Child deduction codes in 2018: table
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Deduction code in 2018 |
Decoding the code |
Old code valid until 12/26/2016 |
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Deduction amount (in rubles) |
In what cases is it due and to whom? |
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For the first child:
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For the first child:
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For the second child:
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For the second child:
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For the third child:
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For the third child:
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For a disabled child:
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For a disabled child:
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Double deduction for the first child to the only parent, adoptive parent, spouse of the parent |
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Double deduction for the first child to the sole caregiver, guardian, adoptive parent. |
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Double deduction for the second child to the only parent, adoptive parent, spouse of the parent: |
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Double deduction for the second child to the sole caregiver, guardian, or adoptive parent. |
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Double deduction for the third child to the only parent, adoptive parent, spouse of the parent: |
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Double deduction for the third child to the sole caregiver, guardian, or adoptive parent. |
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Double deduction for a disabled child with disability groups I and II to the only parent, adoptive parent, spouse of the parent: |
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Double deduction for a disabled child with disability groups I and II to the sole caregiver, guardian, foster parent. |
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Double deduction for the parent for the first child when refusing the deduction for the second parent |
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Double deduction for the adoptive parent for the first child when refusing the deduction for the second parent. |
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Double deduction for a parent for a second child if the second parent refuses to deduct |
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Double deduction to the adoptive parent for the second child if the second parent refuses to deduct. |
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Double deduction for a parent for a third child if the second parent refuses to deduct |
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Double deduction to the adoptive parent for the third child if the second parent refuses. |
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Double deduction for a parent for a disabled child when the second parent refuses to deduct |
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Double deduction to the adoptive parent for a disabled child if the second parent refuses to deduct. |
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Deduction code 117 in personal income tax certificate 2 has a clearly defined meaning and reflects data on the standard deduction that is made for children. It must immediately be said that all types of employee income must certainly be reflected in certificate 2 of the personal income tax. Here income is indicated exclusively in code format. To find out all the codes for income, you need to use a specialized reference book of codes; there is the same reference book for deduction codes.
When preparing a certificate, it is very important to correctly indicate all the data so that there are no unnecessary calculations and subsequent red tape with documents. It is for this reason that accountants today try to use specialized programs in their activities that allow them to gain the prospect of quickly and correctly calculating all deductions and calculations automatically. As you understand, the program is equipped with a certain algorithm, which specified codes automatically carries out the necessary process of calculating certain taxes.What are deductions?
Tax deductions are provided to all residents of the country. The standard deduction is a reduction in income against taxes. That is, the amount with which automatically and mandatory tax is calculated.Let's look at the situations in more detail. For example, a person receives a salary of 30,000 rubles. The amount for child support is 3,000 rubles (for example). Accordingly, the process of calculating 30,000 – 3,000 = 27,000 rubles is carried out. It is from this amount that taxes will be calculated. But the amount of 3,000 rubles is not subject to tax. At the same time, the amount of deductions will be provided to the employee only until the amount of his total income is reporting period will be less than 280 thousand rubles. If this limit is exceeded, no tax deductions will be made.
Deductions can be provided in two options:
- Reducing the amount of income subject to tax;
- Additional transfer of all taxes previously calculated for the use of a clearly defined amount for the upbringing and maintenance of children.
What does deduction code 117 mean in personal income tax certificate 2?
This code assumes a deduction for the child. Moreover, in in this case We are talking about a child with disabilities. A deduction can be provided to a working parent for a child under 18 years of age. If the child has 1-2 degrees of disability, then deductions are made until the age of 24.Personal income tax certificate 2 must indicate all data on income and deductions. If the employee is entitled to receive deductions, then this information must also be displayed in the document under certain codes. Child deductions are processed fairly quickly and require a refund of the calculated tax amount to a clearly defined amount. Money by income.
Deduction code 118 in personal income tax certificate 2 is deductions that rely on one child. Such deductions are considered standard and are provided to certain employees who...
At personal income tax calculation on income taxed at a rate of 13%, individuals may be provided, among other things, with standard tax deductions. Among them, deductions for children are the most common (Clause 1, Article 218 of the Tax Code of the Russian Federation). We talked about the amount of children's deductions, the basis and deadline for their provision in ours.
Information about child deductions provided to the employee must be indicated by the employer, acting as a tax agent, in the 2-NDFL certificates. At the same time, the certificates reflect not only the amount of such deductions, but also the corresponding code (Order of the Federal Tax Service dated October 30, 2015 No. ММВ-7-11/485@). We will tell you what deduction codes for children need to be included in 2-NDFL certificates in our consultation.
Child deduction 2019: deduction code
Codes for types of deductions were approved by Order of the Federal Tax Service dated September 10, 2015 No. ММВ-7-11/387.
The child tax deduction code in 2019 depends not only on the child’s account and whether the child is disabled, but also on who is receiving the deduction (for example, a parent or guardian). Let's say, the deduction code for the first child, when the deduction is provided to the parent, is 126, and the deduction codes for two children 2018-2019 for guardians are 130 (first child) and 131 (second child). The deduction code for the second disabled child is the same as for the first, but depends on who is receiving the deduction. For example, the deduction code for a disabled child in 2018-2019 is indicated as 129 when providing a deduction to a parent or adoptive parent, and 133 to a guardian or adoptive parent.
Let us present in the table the codes of deductions for children under personal income tax, when the deduction is provided in a single amount:
| Who is eligible for a single deduction? | Condition of provision | ||
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| Parent, spouse of a parent, adoptive parent who cares for the child | Guardian, trustee, adoptive parent, spouse of the adoptive parent who is providing for the child | ||
| First child | 126 | 130 | |
| Second child | 127 | 131 | |
| 128 | 132 | ||
| Disabled child | Age up to 18 years | 129 | 133 |
Child tax deduction: double deduction code
Let us group in the table the codes of deductions for children, when such deductions are provided in double size. This is possible, for example, when the only parent or one of the adoptive parents wrote an application for refusal to receive a tax deduction for the child.
| To whom is it given? double deduction | Condition of provision | Who is entitled to the deduction / Deduction code | |||
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| Sole parent, adoptive parent | Sole guardian, trustee, foster parent | One of the parents of their choice based on an application for refusal of one of the parents to receive a tax deduction | One of the adoptive parents of their choice based on an application for refusal of one of the adoptive parents to receive a tax deduction | ||
| First child | Age up to 18 years or full-time student, graduate student, resident, intern, student, cadet under the age of 24 | 134 | 135 | 142 | 143 |
| Second child | 136 | 137 | 144 | 145 | |
| Third and each subsequent child | 138 | 139 | 146 | 147 | |
| Disabled child | Age up to 18 years | 140 | 141 | 148 | 149 |
| Disabled child of group I or II | Full-time student, graduate student, resident, intern, student under the age of 24 | ||||
Let's take a closer look at what the certificate looks like and what codes are indicated in it.
Let's start with section 1:
This is an identification section, where it is important to indicate not only the serial number of the document and its date, but also indicate the attribute (tax calculated and withheld - 1, no possibility of withholding tax - 2). Next, you should reflect the adjustment number, if it is a corrective document, enter the inspection code and proceed to filling out information on the tax agent.
For example, if your organization has a TIN 771401133689, then in the field “in the Federal Tax Service (code)” the accountant will put 7714, this will be the code in the Federal Tax Service in certificate 2 of the personal income tax; in the TIN column – 771401133689; in checkpoint column 771401001.
You can proceed to filling out Section 2:
These cells are designed to identify the taxpayer for whom income tax calculations and withholdings were made. To fill them out, you must have the following information about the employee:
- his an identification number as a taxpayer - analogy with the organization’s TIN
- Next, the surname, first name, patronymic are indicated, and the latter must be indicated only if it is present in the document
- do not forget to determine and indicate the status of this taxpayer: 1 – resident, 2 – non-resident, 3 – non-resident, but a highly qualified specialist
- ID document code in 2nd personal income tax - usually this is the citizen’s passport code
- when specifying address information, you should rely on generally accepted abbreviations and the codification system
- citizenship country code in 2nd personal income tax - for Russians this is the country code for 2nd personal income tax Russia 643
Now you can start filling out Section 3; moreover, for most tax agents using modern automated solutions, the data in the first two blocks is filled out automatically from reference books.
Section No. 3 serves to reflect the amounts of income by code by month of accrual. For example, here you can see the following encoding:
- income code 2000 in personal income tax certificate 2: many are already accustomed to seeing it in the document, since this is how payments are encrypted wages, please note that remuneration under a civil contract will have a different code
- income code 2300 in personal income tax certificate 2: this is how the payment made is encrypted tax agent in favor of the employee based on the presented sick leave, after all, this income must be taxed at 13 percent
- income code 2760 in personal income tax certificate 2 - this is how the employer must encrypt the payment in favor of his employee financial assistance, a similar code will be assigned if the former employee received a pension
- the income code in certificate 2 of personal income tax 2760 is usually used simultaneously with deduction 503, for example, an employee was given financial assistance of 6,000 rubles. (code 2760), non-taxable deduction of 4,000 rubles. (code 503)
- the vacation pay income code in personal income tax certificate 2 will be 2012, this is how the employer-agent must encrypt the payment for the vacation period, as prescribed by regulatory documentation
- the personal income tax code 2017 must be new, as required by order MMV-7-11/633@, it was approved by the Federal Tax Service on November 22, 16 and came into effect on December 26, it turns out that when issuing a certificate in 2017, you need to study the new coding
- income code 1010 in certificate 2 of personal income tax indicates the payment of dividends in favor of an individual participating in the development of the organization, these incomes are taxed in accordance with the provisions of Article 214 of the Tax Code of the Russian Federation
- Income codes for certificate 2 of personal income tax 2017 must be indicated in a new way according to the following rules: in a certificate with sign 2 - no later than 03/01/17, in a document with sign 1 - no later than 04/03/17.
- sick leave income code in personal income tax certificate 2 is 2300, it is under this code that the accountant displays the payment based on sick leave, this form is generated by the exclusive tax agent
- income code 1400 in personal income tax certificate 2 means that an individual taxpayer received income by renting out his car, computer or other similar property for use
- code personal income tax- a kind of directory that indicates the source of income and its legally established code, used to fill out income certificates for “physicists” issued by tax agents
- the income code in 2 personal income tax has now changed, before filling out the form, you should analyze the adjustments introduced by the Federal Tax Service by order MMV-7-11/633, which replaced the requirements of the document MMV-7-11/387
- income code 2720 in personal income tax certificate 2 is monetary value the gift that was given to an individual, moreover, an amount exceeding 4,000 rubles will be taxed, as stated in paragraph 28 of Article 217 of the Code
- compensation upon dismissal, the personal income tax code 2017 is code 4800 or “Other income”, this payment is reflected in the certificate on a separate line, the amount must be issued to the employee no later than last day work
- the income code salary in personal income tax certificate 2 is the most common; the employer will indicate 2000 if it is necessary to indicate the issuance of remuneration to the employee for the work duties performed by him
- income code 4800 in personal income tax certificate 2 - these are the other income of the employee at the enterprise, which include, for example, daily allowance in the amount of excess, additional payments for sick leave up to the average, compensation for dismissed
- income code 2012 in personal income tax certificate 2 is used to indicate vacation pay paid and is written on a separate line, it is enshrined in law and is part of the code directory
- income code 2010 in personal income tax certificate 2 will be assigned to the employee who received remuneration under a civil law contract, this applies to any remuneration of this kind, except for copyright
- income code 2510 in personal income tax certificate 2 clearly indicates that for the individual for whom the document was issued, the enterprise or entrepreneur made utility bills, paid for vacations, and purchased food products
- income codes for 2 personal income tax 2016 were approved at the end of 2015 and put into effect by order ММВ-7-11/485@, today some of them have been changed, certificates for 2017 should have different codes
- income code 2610 in personal income tax certificate 2 is adopted to indicate material benefit, if it took place in this year, savings on interest if an individual taxpayer received a preferential loan from an organization
- help 2 Personal income tax codes income and deductions are now new, the order of the Federal Tax Service came into force on December 26, 2016, which means that when submitting forms to the inspectorate based on the results of 2016, tax agents must use new designations
- decoding of income codes in personal income tax certificate 2 is a reference book where each 4-digit code corresponds to a verbal decoding of a given specific accrual, always check the relevance of the codes
The analytical table of section 3 looks like this:
The month is numbered in order with numbers, the code is taken from the current directory, the amount is entered from the accountant's statement. Automated programs allow you to fill out a form with the click of a button. Please note that there are deduction codes in both section 3 and the next section 4.
What 2 personal income tax codes for deductions has the legislator provided?
Codes in certificate 2 personal income tax 2017 decoding of deductions
To fill in the fields for deductions in the help income tax The following legally regulated codes must be used:
- code 114 in personal income tax certificate 2 can be seen for those employees of the employer who have dependent children under 18 years of age or children under 24 years of age who are full-time university students
- deduction code 104 in personal income tax certificate 2 allows you to reduce the tax base by 500 rubles. for taxpayers specified in paragraph 1, paragraphs. 2 tbsp. 218 of the Code, these are, for example, Heroes Soviet Union, WWII participants and other citizens
- code 503 in personal income tax certificate 2 indicates a deduction of 4,000 rubles for those employees of the employer who received financial assistance. are not subject to it personal income tax and are deducted based on this code
- code personal income tax deduction for children is enshrined in Article 218 of the Code, pp. 4 clause 1 and allows you to reduce the tax base if you have children, including disabled people, adopted or under guardianship
- code 114 115 in personal income tax certificate 2 - the most common designations, these deductions are standard and are provided to all taxpayers who have children, you can read more about them in article 218 of the Code
- deduction code 501 in personal income tax certificate 2 is relevant for those companies that give gifts and indicate them in income in the certificate, and deductions include amounts with the appropriate code, as required by law
The generalizing section of the form is the 5th, here all income is summed up, the tax base is fixed, the tax itself and the amount of advance payments on it are calculated. In special fields, the employer, who is a tax agent, is required to indicate how much tax has been withheld, how much of it has already been transferred to the budget, and how much personal income tax it was not possible to withhold from the taxpayer.
New 2 personal income tax codes 2016 are already in effect. Check whether you received the certificate correctly based on the results of 2016, especially if you plan to apply for it property deduction. A document with old codes is not valid. The order defining the changes came into force at the end of December 2016. Now the tax agent is required to make the form in a new way.
If you find an error, please highlight a piece of text and click Ctrl+Enter.
- This is what the financial viability of the state rests on. The richer the country, the higher the salaries of its citizens, and, consequently, taxes - the basis of prosperous and non-prosperous countries. If the state advocates that people pay taxes, the population would be happy to refuse them. But such is the system, its tax component is one of the pillars that supports our well-being.
IN tax legislation there is such a thing as . It is always associated with personal income tax. The state has set the size of this. It is equal to 13%. Knowing this, every citizen of the Russian Federation can do independent calculations and get a figure that will be withdrawn from your salary as income tax. However, deduction codes change everything.
The legislation of the Russian Federation considers the circumstances due to which a particular person can be changed due to deduction codes. Since circumstances can be very different, there are many codes. All of them are divided into six main categories:
- Standard – circumstances such as whether the taxpayer has children or special services to the state are considered.
- Social – the circumstances of the need for training, treatment, etc. are considered. We can talk about the taxpayer or relatives who are financially dependent on him.
- Property – the presence of a mortgage or housing construction are considered.
- On non-taxable income - this includes prizes, gifts, individual species financial assistance, etc.
- Professional - these are royalties, expenses for creating a literary work, etc.
- Investment is the rarest category, relating mostly to those who work in the securities market.
The state returns deductions to the population only in cases where the conditions are met and documentary justification for the return of part is provided.
In order to obtain the right to a deduction, the taxpayer must not only have a reason, but also a documented justification for it.
Standard deduction codes. Code 104
Standard deduction codes
The most common is the standard deduction. They consider the circumstances prevailing for the majority. Most codes give the right to reduce the tax base of those whose dependents are minors or.
Most of standard deductions aimed at improving social conditions families with children, students, disabled people, etc. This category also includes special deductions to which people who have performed services to the state are entitled. This is deduction code 104 and also 105.
These two codes are personal. 104 exempts the amount of 500 rubles, 105 – 3,000. B this category includes:
- People who have awards of national significance.
- Citizens who took part in hostilities.
- Citizens who took part in eliminating accidents at nuclear power plants, etc.
In order to obtain the right to a deduction of one category or another, it is necessary to provide the application with the attached documentary justification. If the situation is not subject to change, there is no need to write a statement annually. When the situation changes, for example, children grow up and finish their studies, an application and documents (birth certificate, certificate from a university) must be submitted annually.
104 deduction code applies to citizens who have state merits. meanings.
Tax deductions and reporting
All deductions from tax base should be regularly reflected in the enterprise’s reporting. They are included in the 2-NDFL certificate, which is necessary for the taxpayer to provide a report on his income and deductions made from it. The certificate is also presented when entering a new workplace, to banks and other authorities. Many issues cannot be resolved without providing this.
In 2015, many codes underwent changes, which happened due to adjustments to legislative framework states. However, codes 104 and 105, like most codes from the standard category, were not affected by the changes.
If for any reason the tax has already been paid by the taxpayer without deducting the code, the due amount is returned to him, according to the document provided by the taxpayer.
Refunds are provided: after submitting the application, the procedure must be completed within three months, and no later. If the return is made tax office, three months are allotted for checking all documents, plus another month for transferring the amount to the taxpayer’s account.
Even deduction codes not taken into account when filing an application by the taxpayer serve as a guarantee of personal income tax refund.
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