Every working Russian citizen pays 13% of his salary monthly as income tax. The child tax deduction allows you to reduce the amount from which tax will be withheld, and accordingly reduce the personal income tax itself. So, from the first month of a child’s life in a family, parents, adoptive parents, guardians or trustees will receive a little more money in their hands.
Automatic calculation of income tax, maintaining personnel records, calculating salaries, deductions is convenient in the accounting web service “Kontur.Accounting”.
Get free access for 14 days
Recipients of the Standard Child Tax Credit
- parents (adoptive parents ) - provide copies of the passport pages where the children are registered,
- spouses of parents (stepmother or stepfather of the child) - provide a copy of the marriage certificate,
- parents who are divorced or unmarried, but provide financial support for the child - provide an application for participation in providing for the child, documents confirming the payment of alimony,
- adoptive parents, guardians and trustees - provide copies of documents confirming their status.
What is the difference between codes 126, 130 and 114
Deduction code 114 was used before the entry into force of the Order of the Russian Federal Tax Service dated November 22, 2016 No. ММВ-7-11 / [email protected] Previously, it was used to enter information about children's deductions, regardless of who they were provided to - parents, trustees, adoptive parents, guardians or other legal representatives.
After the above Order came into force, code 114 is no longer used. Codes 126 and 130 were introduced instead.
The first of them applies only to parents (or their spouses) and adoptive parents, and the second - only to trustees, guardians or adoptive parents (or their spouses).
Amount of deductions provided for children
To determine the amount of deduction due to the employee, along with the application, the employee brings to the accounting department documents confirming the right to deduction . The application is written once , and if the conditions for granting deductions have changed, a new one is written with the necessary documents attached.
| Deduction amount | To whom is it granted? | Supporting documents |
| 1400 | First child | Birth (adoption) certificate, certificate from an educational institution (if a student) |
| 1400 | Second child | |
| 3000 | Third child and each subsequent child | |
| 6000 | A disabled child, disabled group 1-2, up to 24 years old - a full-time student, if raised by adoptive parents | Certificate of disability, birth certificate, certificate from an educational institution (if a student) |
| 12000 | Disabled child, disabled group 1-2, up to 24 years old – full-time student |
In 2021, the Ministry of Finance clarified that the parent of a disabled child has the right to receive two deductions at the same time - 1400 (3000) and 12000, or 1400 (3000) and 6000 if raised in a foster family.
Personal income tax tax code of the Russian Federation 2021 latest edition: what codes should be used?
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.
2-NDFL: for what period is it issued?
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 identification number as a taxpayer - analogous to 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 wage payments are encrypted, 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 by the tax agent in favor of the employee is encrypted based on the presented sick leave, because this income must be taxed at 13 percent
- income code 2760 in personal income tax certificate 2 - this is how the employer is required to encrypt the payment of financial assistance in favor of his employee; 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 2021 must be new, as required by order MMV-7-11 / [email protected] , 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 2021, 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 personal income tax 2021 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
- personal income tax code is a kind of reference book that indicates the source of income and its legally established code, used to fill out income certificates for “physicians” 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 the monetary value of a gift that was presented to an individual, and an amount exceeding 4,000 rubles will be taxed, as stated in clause 28 of article 217 of the Code
- compensation upon dismissal, the personal income tax code 2021 has code 4800 or “Other income”, this payment is reflected in the certificate as a separate line, the amount must be issued to the employee no later than the last day of 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 2021 were approved at the end of 2015 and put into effect by order MMV-7-11 / [email protected] , today some of them have been changed, certificates for 2021 should have different codes
- income code 2610 in personal income tax certificate 2 is adopted to indicate material benefits, if they occurred in the current year, interest savings if the individual taxpayer received a preferential loan from an organization
- certificate 2 Personal income tax codes for 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 2021, 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?
Double deduction
| Employee category | Note |
| Single parent | Certificate from the registry office about the status of a single mother in form 25. If an employee gets married, he loses this right. If he subsequently gets divorced and his spouse did not adopt the child, he can again receive a double deduction |
| One of the two parents, if the other refused his deduction | In addition to the second parent’s application to refuse to receive a deduction, a 2-NDFL certificate from his work is required to prove that he himself has the right to this deduction in order to refuse it |
Start and stop dates for deductions
| Start of law | Termination of rights |
| Birth of a child | When a child reaches the age of 18 if he is not studying |
| Adopting a child | The child reaches the age of 24 if he is studying full-time, and it does not matter whether he is on a paid basis or not |
| Establishment of guardianship (trusteeship) | Loss of the right to raise a child |
| Transferring a child to a family | Death of a child |
| Getting a child married is a controversial position of the Ministry of Finance |
Some unusual situations
- If from the beginning of the calendar year the employee had no income , for example, he was on maternity leave, and deductions were not provided to him accordingly, he has the right to a summarized deduction from the beginning of the year in the month when he received the income . True, this rule does not work in reverse. If the receipt of income is interrupted and there is no income until the end of the year, then deductions are not provided in these months.
- If one parent’s income has already reached 350 thousand rubles, he can refuse to receive a deduction in favor of the other parent by providing the relevant documents.
- If an employee’s two older children are already adults, and the third is not yet 18 years old, he has the right to a deduction in the amount of 3,000 rubles. Attached are copies of the birth certificates of all three children, which serve as confirmation that the child for whom the deduction is issued is the third.
- If an employee has not received a deduction from the tax agent - his employer, he does not lose the right to it, and can submit a tax return in form 3-NDFL to the tax authority at the place of registration with the following documents attached:
– certificates in form 2-NDFL from the employer,
– child’s birth/adoption certificate,
– copies of passport,
– applications with bank card details for the refund of over-withheld tax.
Most commonly used notations
There are quite a lot of them, but they all have approximately the same meaning. The only difference is what income requires a deduction and for which child it is applied. Of the notations used, it is worth noting the following:
- From 126 to 149. These are standard deductions, which are fully described in Article 218 of the Tax Code of the Russian Federation.
- 201-210. Amounts that allow you to reduce your tax base.
- 211, 213. The same reduction in the tax base, only this time they are based on article in the Tax Code numbered 214.3.
- 215-241. The same thing, only based on paragraph 4 in the same Article 214 of the Code.
- Point 9 is relied upon when the numbers 250-252 are placed.
- 311 and 312 are deductions already described in Article 220.
- 320, 321 – a type of social tax deductions.
- The same group of deductions uses numbers 324-326.
- 328, 327 – the same basis.
- 403-405. This is already a type of so-called professional tax deductions.
- Finally, based on Article 217, deductions numbered 501-510 are issued.
- 618 and 620 – in connection with investments.
- 601 – decrease in income due to registration of dividends.
Deduction codes in the 2-NDFL certificate
| Code | Deduction |
| 126 | A deduction for the first child under 18 years of age, a student under 24 years of age is received by the parent, parent’s spouse, adoptive parent |
| 130 | The deduction for the first child under 18 years of age, a student under 24 years of age is received by a guardian, trustee, adoptive parent and spouse of the adoptive parent |
| 127 | A deduction for a second child under 18 years of age, a student under 24 years of age is received by the parent, parent’s spouse, adoptive parent |
| 131 | The deduction for a second child under 18 years of age, a student under 24 years of age is received by a guardian, trustee, adoptive parent and spouse of the adoptive parent |
| 128 | A deduction for a third child under 18 years of age, a student under 24 years of age is received by the parent, parent’s spouse, adoptive parent |
| 132 | A deduction for a third child under 18 years of age, a student under 24 years of age is received by a guardian, trustee, adoptive parent and spouse of the adoptive parent. |
| 129 | A deduction for a disabled child under 18 years of age, a student under 24 years of age, who is a disabled person of group 1-2, is received by the parent, parent’s spouse, adoptive parent |
| 133 | A deduction for a disabled child under 18 years of age, a student under 24 years of age, who is disabled in groups 1-2 is received by a guardian, trustee, adoptive parent and spouse of the adoptive parent |
| 134 | A double deduction for the first child under 18 years of age, a student under 24 years of age is received by the only parent, adoptive parent |
| 135 | A double deduction for the first child under 18 years of age, a student under 24 years of age is received by the sole guardian, trustee, foster parent |
| 136 | A double deduction for a second child under 18 years of age, a student under 24 years of age is received by the only parent, adoptive parent |
| 137 | A double deduction for a second child under 18 years of age, a student under 24 years of age is received by the sole guardian, trustee, foster parent |
| 138 | A double deduction for the third and subsequent children under 18 years of age, a student under 24 years of age is received by the only parent, adoptive parent |
| 139 | A double deduction for the third and subsequent children under 18 years of age, a student under 24 years of age is received by the only guardian, trustee, foster parent |
| 140 | A double deduction for a disabled child under 18 years of age, a student under 24 years of age, who is disabled in groups 1-2, is received by the only parent or adoptive parent |
| 141 | A double deduction for a disabled child under 18 years of age, a student under 24 years of age who is disabled in groups 1-2, is received by the only adoptive parent, guardian, trustee |
| 142 | A double deduction for the first child under 18 years of age and a student under 24 years of age is received by one of the parents if the second parent refuses the deduction |
| 143 | A double deduction for the first child under 18 years of age and a student under 24 years of age is received by one of the adoptive parents if the second adoptive parent refuses the deduction |
| 144 | A double deduction for a second child under 18 years of age and a student under 24 years of age is received by one of the parents if the second parent deduction |
| 145 | A double deduction for a second child under 18 years of age, a student under 24 years of age is received by one of the adoptive parents if the second adoptive parent refuses the deduction |
| 146 | A double deduction for the third child and subsequent children under 18 years of age, a student under 24 years of age is received by one of the parents if the second parent refuses the deduction |
| 147 | A double deduction for the third child and subsequent children under 18 years of age, a student under 24 years of age is received by one of the adoptive parents if the second adoptive parent refuses the deduction |
Rate the quality of the article. Your opinion is important to us:
