Codes personal income tax deductions: 2018 brought changes that affected the procedure for filling out the Income Certificate. In particular, the deduction codes in 2 personal income taxes have changed. The article contains a table of current codes, as well as free reference books on codes and the procedure for filling out 2-NDFL.
Attention! We have prepared a convenient guide. It contains codes for all personal income tax deductions. Download for free:
Types of personal income tax deductions for the income of individuals
Tax residents of Russia who have income taxed at a rate of 13% can reduce it by certain amounts of income or expenses established in the Tax Code of the Russian Federation, and as a result pay less tax. Amounts that reduce the personal income tax base are called tax deductions. These include:
- Standard.
- Social.
- Property.
- Professional.
- Investment.
Who uses deduction codes in certificate 2 personal income tax 2018
Remuneration subject to personal income tax may include the following monetary and non-monetary payments to individuals.
- By employment contracts(staff wages).
- Under GP contracts for services or performance of work (remuneration to performers).
- Under licensing agreements (license payments to copyright holders).
- For transactions of alienation of exclusive rights to intellectual property (redemption payments to copyright holders).
- Under agreements with authors of works.
By issuing remuneration to individuals in the above cases, firms, entrepreneurs and “self-employed” private practitioners become tax agents for personal income tax, and therefore their responsibilities include:
- calculate the tax, withhold it from the amounts paid and transfer it to the budget for the individual;
- report on income paid and personal income tax amounts V tax office.
For what reporting do you need personal income tax deduction codes 2018?
- Calculation of 6 personal income tax:
Calculation according to form 6-NDFL can be generated in the BukhSoft program in 3 clicks. It is always drawn up on an up-to-date form, taking into account all changes in the law. The program will fill out the calculation automatically. Before sending to the tax office, the form will be tested by all Federal Tax Service verification programs. Try it for free:
6-NDFL online
What are the consequences of an error in deduction code 2 for personal income tax 2018?
Tax officials consider personal income tax certificates 2 with inaccurate deduction or income codes unreliable. The fact is that the Tax Code does not explain what errors in reporting make it unreliable. Therefore, inspectors independently decide on what grounds to fine tax agents for false 2 personal income tax certificates. Such grounds, in their opinion, are any errors in the certificate, including in the 2018 personal income tax deduction codes or in the income codes.
The fine is small - 500 rubles. for each certificate with an error, however, if there are many individuals who are income recipients, then errors in deduction codes in certificate 2 of personal income tax 2018 can result in a significant amount of penalties. To avoid a fine, you need to identify the error before the tax authorities do and submit “clarifications”.
Who does not use the personal income tax deduction code in 2018
Income tax codes are needed when filling out reports. These codes are not used by firms, entrepreneurs and “self-employed” private practitioners who do not report on remunerations paid to individuals. For example, you do not need to submit 2 personal income taxes if:
- property or rights belonging to him were purchased from an individual;
- the reward was issued to an individual with the status of individual entrepreneur.
Where to find deduction codes in certificate 2 of personal income tax 2018
When preparing section 3 of the certificate, the encodings from the order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/387@ are used. This order tax service includes two applications:
- by coding for taxable income;
- according to coding for deductions.
New deduction code for personal income tax in 2018
Since 2018, a new code has been approved - “619”. Tax agents use this encoding when they reduce the income of an individual – a tax resident of the Russian Federation, taxed at a rate of 13%, by the amount of profit from individual transactions investment account(ILS). An individual can receive such a benefit from a company that provides him with services brokerage services or management securities.
Standard personal income tax deduction codes 2018
On this moment The Tax Code of the Russian Federation provides for three types of standard tax benefits.
- 3000 rub. every month without any annual income limit.
- 500 rub. every month without a limit on income for the year.
- From 1400 rub. up to 12,000 rub. every month for one child - up to the month in which the amount of income accumulated since the beginning of the year exceeded 350,000 rubles.
In 2016 Tax law The Russian Federation has undergone some changes, which mainly concern issues of tax deductions. Let's find out which tax deduction codes need to be used in 2017.
Table of deduction codes
Each deduction code in the 2-NDFL certificate is indicated by the accountant in accordance with the current this year the table given in the appendix to the order of the Federal Tax Service dated November 2015.
It is on the basis of this application that the tables below are formed, which display codes with decodings and amounts.
Standard deductions
| Code | Decoding | Amount, rub. |
| 104 | Persons nominated for the award of the Second World War, Heroes of the Russian Federation, former prisoners of ghettos and concentration camps, participants in the siege of Leningrad, evacuees from the zone of radioactive contamination, relatives of fallen military personnel | 500 |
| 105 | Victims of radiation sickness, as well as persons who took part in the liquidation of the consequences of the Chernobyl accident | 3000 |
| 114-125 | Excluded | — |
| 126/130 | For 1 child per parent/guardian or trustee | 1400 |
| 127/131 | For the 2nd child to a natural or adoptive parent | 1400 |
| 128/132 | For the 3rd and subsequent children to natural and adoptive parents | 3000 |
| 129/133 | For a child/disabled person, as well as for a disabled person of 1-2 groups under the age of 24 years undergoing training, to a parent (native or adopted) | 12000/6000 |
| 134-149 | For each of the children, as well as for a child with the status of a disabled child or for a disabled student of category 1-2, to a single parent (natural or adopted). Applicable to single parents, as well as to those who have provided a written refusal to receive benefits | Double the corresponding amount |
Property deductions
Social deductions
| Code | Decoding | Amount, rub. |
| 320-321 | External, full-time or distance learning employees, as well as their children under the age of 24 (including adopted ones) | The amount of training expenses, but within 50,000 rubles |
| 324 | Expenses for treatment of the taxpayer, as well as his parents, children, spouse, wards | The amount of expenses incurred, but not more than 120 thousand rubles |
| 325 | Expenses for voluntary insurance the taxpayer, as well as his close relatives | The maximum deduction amount is 120 thousand rubles |
| 327 | Payments to pension accounts of non-state pension funds | Compensation in the amount of no more than 120 thousand rubles |
| 328 | Payments towards the funded part of pension provision | In the amount of expenses incurred |
Professional deductions
Good to know! Professional expenses taken into account when reducing the tax base are also limited by the limit defined in Article 221 of the Tax Code of the Russian Federation. Download for viewing and printing:Deductions from remuneration and non-taxable income
Important! The tax base is reduced by the amount of income, but not more than the limit established in Art. 117 of the Tax Code of the Russian Federation (Article 28). Download for viewing and printing:Investment deductions
General concepts
Tax deductions are certain amounts by which it is necessary to reduce tax base employee when implementing cash payments and payment of tax to the Federal Tax Service.
The legislation establishes the exact amounts of deductions, calculating them depending on the conditions of use.
There are currently 5 types of deductions:
- Standard, also called “children’s”.
- Social, provided for reimbursement of expenses for the social needs of citizens.
- Property, allowing you to compensate for losses when purchasing or building housing.
- Investment funds that appeared in 2014 to reduce the tax base for income from trading securities.
- Professional, associated with costs in obtaining labor income.
For each type of deduction from the tax base there is its own digital code deduction. In certificate 2-NDFL, the accountant indicates this code if the employee belongs to the preferential category of taxpayers.
Attention! To reduce the amount of taxable income, the taxpayer has the right to apply to the employer or directly to the tax office.
What's new
At the end of 2015, the Ministry of Justice registered another Order of the Federal Tax Service, according to which certificates-2-personal income tax for the past year, as well as for 2017 and subsequent years, must be generated taking into account new income codes and deductions.
The following changes are noted in the codes:
- clarifications have been made regarding the amounts that reduce the tax base under Art. 214.1-214.4 Tax Code of the Russian Federation (operations with in cash, securities and other financial instruments);
- chapter " standard deductions» added codes to reduce the tax base for child guardians (previously, general codes 114-125 were used for both parents and guardians of minors);
- tax deduction codes 114-125 are excluded;
- Code 617 of the investment deductions section has been excluded.
Finally
The main thing that any citizen of the Russian Federation should remember is that only a person who receives official income taxed at a rate of 13% can apply for compensation for expenses incurred.
To obtain tax deduction, it is enough to write a special application addressed to the employer at work or independently submit a declaration to the Federal Tax Service at your place of residence.
Watch a video on how to fill out a 2-NDFL certificate
On the same topic
Tax deduction codes for personal income tax are needed by companies to fill out 2-NDFL certificates. In 2018, the tax deduction codes were adjusted: the standard deductions for children changed. The article contains a table with personal income tax deduction codes that are valid in 2018.
Tax deduction codes for personal income tax 2018, what are they?
Tax deduction codes are directly related to personal income tax. If an employee receives income at his place of work, the employer pays from it income tax. However, there are a number of deductions that allow you to reduce the tax base for personal income tax, as a result of which the amount of the tax itself is reduced.
There are different deductions, but the most familiar to most workers is the standard children's deduction. They are available to employees who have children under 18 years of age, or children of full-time students under 24 years of age. But these are not the only deductions.
There are also these:
- standard deductions for heroes of the Russian Federation, veterans, participants in the liquidation of the Chernobyl accident, disabled people and other categories of persons who have achieved achievements for the country;
- property;
- social;
- investment deductions;
- professional.
Since January, documents for personal income tax deductions have been updated. See what documents will now be needed in the article
To indicate in the 2-NDFL certificate what type of tax deduction was made in 2018, personal income tax deduction codes have been introduced. The deduction code in personal income tax certificate 2 is a three-digit number indicating a specific type of deduction.
Each such code corresponds to one specific deduction.
For example:
Code 126 indicates the standard tax deduction for the first child under 18 years of age (or a full-time student of any educational institution up to 24 years old) in the amount of 1400 rubles. parents or adoptive parents.
Code 130 - if the same deduction is made to the child’s guardian or trustee.
Code 311 is already property deduction according to personal income tax. This deduction is made to an employee who purchased housing within the Russian Federation
Code 320 is a social deduction that is made to an employee who has paid for his training.
When filling out 2-NDFL, the accountant indicates the personal income tax deduction codes in section 4 of the document.
All codes are collected in a special table, where they are divided into sections, which will be discussed below.
Important! You cannot indicate in 2-NDFL the total amount of all deductions, even if they relate to one employee. For each deduction in 2018, a different code has been developed.
Tax deduction codes for personal income tax 2018 table with explanation
According to the Decree of the Government of the Russian Federation dated October 24, 2017 No. ММВ-7-11/820@, changes were made to the table of tax deduction codes.
This will be the case from January 1, 2018. new code 619. It means a tax deduction provided to an employee on the occasion of his receiving income from operations on an individual investment account.
The table itself has retained its appearance and structure. It consists of sections, each of which includes a group of personal income tax deduction codes related to a specific type. To make it easier to find the code you need, first familiarize yourself with the sections of the table. Then you won't have to flip through the whole thing.
|
Code group |
Section name |
|---|---|
|
Standard deductions for children (Article 218 of the Tax Code of the Russian Federation) |
|
|
Investment deductions specified in Art. 214.1 Tax Code of the Russian Federation |
|
|
Deductions for REPO transactions, Article 214.3 of the Tax Code of the Russian Federation |
|
|
Investment deductions specified in Art. 214.4 Tax Code of the Russian Federation |
|
|
Investment deductions specified in Art. 214.9 Tax Code of the Russian Federation |
|
|
Property tax deductions regulated by Art. 220 Tax Code of the Russian Federation |
|
|
Social deductions related to training, in accordance with paragraph 2, paragraph 1, article 219 of the Tax Code of the Russian Federation |
|
|
Social deductions related to treatment and health insurance |
|
|
Social deductions related to additional pension insurance clause 4 and clause 5 clause 1 of article 219 of the Tax Code of the Russian Federation |
|
|
Professional tax deductions specified in Article 221 of the Tax Code of the Russian Federation |
|
|
Social deductions related to financial assistance, gifts, prizes Article 217 of the Tax Code of the Russian Federation |
|
|
Tax deduction from dividends under Article 214 of the Tax Code of the Russian Federation |
|
|
Investment deductions specified in Article 219.1 of the Tax Code of the Russian Federation |
|
|
Other amounts that reduce the tax base in accordance with the provisions of Chapter 23 of the Tax Code of the Russian Federation |
Opposite each deduction code included in the table, a decoding is given. Here's what it looks like in the example:
Attention! If you have made a deduction for personal income tax, but cannot find the corresponding code for it in the table, put code 620 in the 2-NDFL 2018 certificate. Just check first with Chapter 23 of the Tax Code of the Russian Federation
It’s worth special mention about individual personal income tax deduction codes, in particular we are talking about personal income tax deduction codes for children in 2018, and some others.
Codes of standard tax deductions for personal income tax in 2018 for children, table
Back in 2017, the personal income tax deduction codes for children changed radically. The usual 114-122 were abolished, and 126-149 were introduced instead. This is due to the fact that the deduction amounts are now different for trustees, guardians, adoptive parents and parents. To separate these categories of citizens, it was approved New episode standard child deduction codes.
Draw your attention to! When you provide one parent (guardian, trustee) with several child deductions at once, enter each of them separately in 2-NDFL with its own code.
For example: code 130 – 1400 rubles for the guardian (for the first child); 131 – 1400 rubles for the guardian (for the second child).
Table of codes for children's personal income tax deductions in 2018 with explanation
|
Type of child deduction |
First child (1400 rubles) |
Second child (1400 rubles) |
Third and all subsequent children (3000 rubles) |
If the child is disabled (12,000 rubles) |
If the child is disabled (6000 rubles) |
|---|---|---|---|---|---|
|
Parents, parent's spouse and adoptive parent |
|||||
|
Standard single |
|||||
|
Double deduction if single parent |
|||||
|
Adoptive parents, guardians, trustees |
|||||
|
Standard single |
|||||
|
Double deduction if the adoptive parent, guardian, or caregiver is single |
|||||
|
Double deduction when the second spouse refused the deduction in favor of the first |
|||||
Deduction code 620 in certificate 2-NDFL 2018, what is it?
Very often questions arise when indicating deduction code 620 in the 2-NDFL certificate. This is a universal code that serves as a lifeline for deductions that do not fit into the main existing codes.
Code 620 means “Other amounts that reduce the tax base in accordance with the provisions of Chapter 23 “Personal Income Tax.”
That is, it turns out that when deductions are not indicated in Appendix 2 to the order of the Federal Tax Service of Russia dated September 10, 2015 No. MMV-7-11/387 and in the Decree of the Government of the Russian Federation dated October 24, 2017 No. MMV-7-11/820@, the accountant can safely enter in the certificate 2-NDFL code 620. The Tax Code of the Russian Federation allows for such manipulations.
Will they be fined in 2018 for incorrectly specified personal income tax deduction code?
No matter how carefully they pay attention to the documents, no one has canceled the human factor, so there is a high risk that in 2-NDFL you will indicate the deduction code incorrectly.
Firstly, to prevent this from happening, carefully look at the table of personal income tax deduction codes with explanations presented above.
Secondly, if you make a mistake, the Federal Tax Service does not have a clear provision on fines in this situation, which means there is an opportunity to justify yourself.
However, for providing a 2-NDFL certificate with an error, in accordance with clause 1 of Article 126 of the Tax Code of the Russian Federation, you may be fined 500 rubles for each document.
Tax deduction codes for personal income tax are needed by companies to fill out 2-NDFL certificates. In 2018, the tax deduction codes were adjusted: the standard deductions for children changed. The article contains a table with personal income tax deduction codes that are valid in 2018.
Tax deduction codes for personal income tax 2018, what are they?
Tax deduction codes are directly related to personal income tax. If an employee receives income at his place of work, the employer pays income tax on it. However, there are a number of deductions that allow you to reduce the tax base for personal income tax, as a result of which the amount of the tax itself is reduced.
There are different deductions, but the most familiar to most workers is the standard children's deduction. They are available to employees who have children under 18 years of age, or children of full-time students under 24 years of age. But these are not the only deductions.
There are also these:
- standard deductions for heroes of the Russian Federation, veterans, participants in the liquidation of the Chernobyl accident, disabled people and other categories of persons who have achieved achievements for the country;
- property;
- social;
- investment deductions;
- professional.
Since January, documents for personal income tax deductions have been updated. See what documents will now be needed in the article
To indicate in the 2-NDFL certificate what type of tax deduction was made in 2018, personal income tax deduction codes have been introduced. The deduction code in personal income tax certificate 2 is a three-digit number indicating a specific type of deduction.
Each such code corresponds to one specific deduction.
For example:
Code 126 indicates a standard tax deduction for the first child under 18 years of age (or a full-time student of any educational institution under 24 years of age) in the amount of 1,400 rubles. parents or adoptive parents.
Code 130 - if the same deduction is made to the child’s guardian or trustee.
Code 311 is already a property deduction for personal income tax. This deduction is made to an employee who purchased housing within the Russian Federation
Code 320 is a social deduction that is made to an employee who has paid for his training.
When filling out 2-NDFL, the accountant indicates the personal income tax deduction codes in section 4 of the document.
All codes are collected in a special table, where they are divided into sections, which will be discussed below.
Important! You cannot indicate in 2-NDFL the total amount of all deductions, even if they relate to one employee. For each deduction in 2018, a different code has been developed.
Tax deduction codes for personal income tax 2018 table with explanation
According to the Decree of the Government of the Russian Federation dated October 24, 2017 No. ММВ-7-11/820@, changes were made to the table of tax deduction codes.
Thus, from January 1, 2018, a new code 619 will be in effect. It means a tax deduction provided to an employee on the occasion of his receiving income from operations on an individual investment account.
The table itself has retained its appearance and structure. It consists of sections, each of which includes a group of personal income tax deduction codes related to a specific type. To make it easier to find the code you need, first familiarize yourself with the sections of the table. Then you won't have to flip through the whole thing.
|
Code group |
Section name |
|---|---|
|
Standard deductions for children (Article 218 of the Tax Code of the Russian Federation) |
|
|
Investment deductions specified in Art. 214.1 Tax Code of the Russian Federation |
|
|
Deductions for REPO transactions, Article 214.3 of the Tax Code of the Russian Federation |
|
|
Investment deductions specified in Art. 214.4 Tax Code of the Russian Federation |
|
|
Investment deductions specified in Art. 214.9 Tax Code of the Russian Federation |
|
|
Property tax deductions regulated by Art. 220 Tax Code of the Russian Federation |
|
|
Social deductions related to training, in accordance with paragraph 2, paragraph 1, article 219 of the Tax Code of the Russian Federation |
|
|
Social deductions related to treatment and health insurance |
|
|
Social deductions related to additional pension insurance, paragraphs 4 and 5, paragraph 1, article 219 of the Tax Code of the Russian Federation |
|
|
Professional tax deductions specified in Article 221 of the Tax Code of the Russian Federation |
|
|
Social deductions related to material assistance, gifts, prizes, Article 217 of the Tax Code of the Russian Federation |
|
|
Tax deduction from dividends under Article 214 of the Tax Code of the Russian Federation |
|
|
Investment deductions specified in Article 219.1 of the Tax Code of the Russian Federation |
|
|
Other amounts that reduce the tax base in accordance with the provisions of Chapter 23 of the Tax Code of the Russian Federation |
Opposite each deduction code included in the table, a decoding is given. Here's what it looks like in the example:
Attention! If you have made a deduction for personal income tax, but cannot find the corresponding code for it in the table, put code 620 in the 2-NDFL 2018 certificate. Just check first with Chapter 23 of the Tax Code of the Russian Federation
It’s worth special mention about individual personal income tax deduction codes, in particular we are talking about personal income tax deduction codes for children in 2018, and some others.
Codes of standard tax deductions for personal income tax in 2018 for children, table
Back in 2017, the personal income tax deduction codes for children changed radically. The usual 114-122 were abolished, and 126-149 were introduced instead. This is due to the fact that the deduction amounts are now different for trustees, guardians, adoptive parents and parents. To separate these categories of citizens, a new series of standard child deduction codes was approved.
Draw your attention to! When you provide one parent (guardian, trustee) with several child deductions at once, enter each of them separately in 2-NDFL with its own code.
For example: code 130 – 1400 rubles for the guardian (for the first child); 131 – 1400 rubles for the guardian (for the second child).
Table of codes for children's personal income tax deductions in 2018 with explanation
|
Type of child deduction |
First child (1400 rubles) |
Second child (1400 rubles) |
Third and all subsequent children (3000 rubles) |
If the child is disabled (12,000 rubles) |
If the child is disabled (6000 rubles) |
|---|---|---|---|---|---|
|
Parents, parent's spouse and adoptive parent |
|||||
|
Standard single |
|||||
|
Double deduction if single parent |
|||||
|
Adoptive parents, guardians, trustees |
|||||
|
Standard single |
|||||
|
Double deduction if the adoptive parent, guardian, or caregiver is single |
|||||
|
Double deduction when the second spouse refused the deduction in favor of the first |
|||||
Deduction code 620 in certificate 2-NDFL 2018, what is it?
Very often questions arise when indicating deduction code 620 in the 2-NDFL certificate. This is a universal code that serves as a lifeline for deductions that do not fit into the main existing codes.
Code 620 means “Other amounts that reduce the tax base in accordance with the provisions of Chapter 23 “Personal Income Tax.”
That is, it turns out that when deductions are not indicated in Appendix 2 to the order of the Federal Tax Service of Russia dated September 10, 2015 No. MMV-7-11/387 and in the Decree of the Government of the Russian Federation dated October 24, 2017 No. MMV-7-11/820@, the accountant can safely enter in the certificate 2-NDFL code 620. The Tax Code of the Russian Federation allows for such manipulations.
Will they be fined in 2018 for incorrectly specified personal income tax deduction code?
No matter how carefully they pay attention to the documents, no one has canceled the human factor, so there is a high risk that in 2-NDFL you will indicate the deduction code incorrectly.
Firstly, to prevent this from happening, carefully look at the table of personal income tax deduction codes with explanations presented above.
Secondly, if you make a mistake, the Federal Tax Service does not have a clear provision on fines in this situation, which means there is an opportunity to justify yourself.
However, for providing a 2-NDFL certificate with an error, in accordance with clause 1 of Article 126 of the Tax Code of the Russian Federation, you may be fined 500 rubles for each document.
Date of publication: 03/03/2016 13:37 (archive)
Description
1. Certificates submitted in accordance with paragraph 2 of Article 230 Tax Code Russian Federation(sign “1”):
1.1. correction number – “00”, with completed details “TIN in the Russian Federation”, “taxpayer status” – “1”, “Citizenship (country code)” – “643” and “Residence address in the Russian Federation”, and other details , mandatory to fill out, with income taxable:
- at a rate of 9% (income codes – 1110,1120);
- at a rate of 13% (income codes - 2000,2012,2300, 2760,4800, income code 2720 and deduction code 501, as well as deduction codes in section 4 of the certificate - 114,115,116);
- at a rate of 35% (income code 2740, deduction code 505).
1.2. correction number – “00”, with completed details “TIN in the Russian Federation”, “taxpayer status” – “6”, “Citizenship (country code)” and “Residence address in the Russian Federation”, and other details required to be filled out , with income taxed at a rate of 13% (income code 2000), with the field “Notification confirming the right to reduce tax on fixed advance payments” filled in.
At the same time, in the specified certificate in section 5 “ Total amounts income and tax” the value in the “Amount of fixed advance payments” field should not exceed the value in the “Calculated tax amount” field.
1.3. adjustment number – “00”, with completed details “taxpayer status” – “2”, “Code of country of residence”, “Address” of residence in the country permanent residence, and other details required to be filled in, containing income taxed at a rate of 30% (income codes - 2010.4800).
1.4. correction number – “00”, with completed details “TIN in the Russian Federation”, “taxpayer status” – “2”, “Citizenship (country code)” – “643” and “Residence address in the Russian Federation”, and other details , mandatory to fill out, with income taxed at a rate of 30% (income codes - 2000,2012,2300,2760,4800).
1.5. correction number – “01”, with completed details “TIN in the Russian Federation”, “taxpayer status” – “1”, “Citizenship (country code)” – “643” and “Residence address in the Russian Federation”, and other details , mandatory to fill out, with income taxed at a rate of 13% (income codes - 2000,2012,2300,2760,4800, deduction codes in section 4 of the certificate - 311,312, 320,321,324,325,326,327,328), as well as with completed fields “Notification confirming the right to property tax deduction" and "Notification confirming the right to a social tax deduction".
2. Certificates submitted in accordance with paragraph 5 of Article 226 of the Tax Code of the Russian Federation (signature “2”):
2.1 adjustment number - “00”, with completed details “TIN in the Russian Federation”, “taxpayer status” - “1”, “Citizenship (country code)” - “643” and “Residence address in the Russian Federation”, and others details that must be filled in, with income taxed at a rate of 13% (income codes - 2520, 4800).