On Sheet A
In the current declaration form 3-NDFL (approved by order of the Federal Tax Service dated December 24, 2014 No. MMV-7-11/671, as amended by order dated October 25, 2017 No. MMV-7-11/822), codes for types of income in 2021 are found on two sheets - A and B. Since income can be received by a person, both from sources in Russia and from foreign ones. As for Sheet A, the type of income code here in line 020 means income from sources in Russia:
Note that Sheet A is conditionally divided into 3 equal parts (see above). This is done this way because it is possible that the taxpayer will have to enter the type of income code on Sheet A of 3-NDFL more than once - for each source of his income.
EXAMPLE
In 2021, Shirokova received income from the sale of an apartment, from renting out housing, a valuable gift (from 4,000 rubles), and dividends on the shares of Vympel CJSC that she owned. This means that in 2021, when filling out the 3-NDFL declaration, she will fill out 4 parts of Sheet A - and each with its own type of income code.
The mechanism for filling out line 020 “Type of income code” in 3-NDFL is quite simple: this field has only 2 familiar places, as well as the code values (+ corresponds to the format of the codes approved by the Federal Tax Service, which are all two-digit).
The Federal Tax Service will introduce new codes for types of income and deductions for personal income tax purposes
The Federal Tax Service plans to introduce new codes for types of income and deductions for personal income tax purposes. The draft corresponding order was published on the Unified portal for posting draft legal acts.
Let us remind you that the codes for the types of income and deductions of the taxpayer for personal income tax purposes were approved by order dated September 10, 2015 No. ММВ-7-11 / [email protected] (with amendments and additions). At the same time, changes in codes are usually due to amendments to the Tax Code of the Russian Federation.
The draft order proposes to introduce new income codes, including:
- 1401 - income received from rental or other use of residential real estate;
- 1402 - income received from leasing or other use of property, with the exception of income received from leasing or other use of residential real estate;
- 1500 - income from contracts for the purchase and sale (exchange) of securities, taxation of which is carried out in accordance with paragraph three of paragraph 1 of Article 226 of the Tax Code of the Russian Federation;
- 2004 - the amount of payments of monthly monetary remuneration for classroom management to teaching staff of state and municipal educational organizations, made at the expense of the federal budget;
- 2017 - daily allowance exceeding 700 rubles for each day of being on a business trip in the territory of the Russian Federation and not more than 2,500 rubles for each day of being on a business trip outside the territory of the Russian Federation;
- 2763 - the amount of financial assistance provided by an organization carrying out educational activities in basic professional educational programs, students (cadets), graduate students, adjuncts, residents and assistant trainees;
- 3011 - income in the form of winnings received from participation in the lottery.
In this case, income codes 1400 and 2400 are excluded.
The draft order also contains new deduction codes:
- 260 - the amount of actually incurred and documented expenses associated with the acquisition and storage of securities;
- 280 - the amount of the bet or interactive bet, which reduces the amount of winnings received from participation in gambling conducted in a bookmaker's office and sweepstakes;
- 511 - deductions from the amount of income in the form of winnings received by gambling participants and lottery participants;
- 512 - deduction from the amounts of financial assistance provided by an organization carrying out educational activities in basic professional educational programs, students (cadets), graduate students, adjuncts, residents and assistant trainees.
As the Federal Tax Service explains, new codes were introduced in connection with the introduction by Federal Law No. 325-FZ of September 29, 2019 of a whole set of amendments to the Tax Code of the Russian Federation, including regarding personal income tax. In particular, income from securities and dividends, which were previously reflected in Appendix No. 2 to the income tax return, must be presented as part of personal income tax reporting.
In addition, amendments to the list of codes take into account that Federal Law No. 327-FZ of September 29, 2019 exempted financial assistance paid to students from personal income tax, and the Government of the Russian Federation Resolution No. 448 of April 4, 2020 established monthly monetary remuneration for classroom management of teaching staff.
Changes in 1C:Enterprise accounting solutions will be supported after the approval of the relevant order of the Federal Tax Service and its publication in the prescribed manner with the release of subsequent versions. For deadlines, see “Legislation Monitoring.”
Code reference for line 020
The corresponding code for the type of income in the 3-NDFL declaration for 2021 is entered in accordance with Appendix No. 4 to the rules for filling out the 3-NDFL form by individuals (the above-mentioned order No. ММВ-7-11/671).
This is a special Directory of codes for types of income. It is closed. That is, the code values can only be taken from it.
Below is a table with a complete list of income type tax codes for line 020 of income type codes in 3-NDFL:
| Code | What does the declaration mean? |
| 01 | Income from the sale of real estate and shares in it, determined by the price of the object in accordance with the alienation agreement |
| 02 | Income from the sale of other property |
| 03 | Income from transactions with securities |
| 04 | Income from property rental (hire) |
| 05 | Income in cash and in kind in the form of gifts |
| 06 | Income received on the basis of an employment (civil) contract, from which the tax agent withheld personal income tax |
| 07 | Income from an employment (civil) contract, from which the tax agent did not withhold tax, including partially |
| 08 | Income in the form of dividends from equity participation in the activities of organizations |
| 09 | Income from the sale of real estate and shares in it based on the cadastral value of the property, multiplied by a reduction factor of 0.7 |
| 10 | Other income |
Please note that there are no separate rules for indicating codes for types of income in the 3-NDFL declaration. There are also no clarifications from the Russian Federal Tax Service on this matter. Therefore, sometimes controversial situations arise.
Also see “How to fill out Sheet A of the 3-NDFL declaration for 2021: sample.”
Income codes for the 2-NDFL certificate in 2021
In 2021 (by order of the Federal Tax Service No. ММВ-7-11/ [email protected] ) changes were made to the current list of codes for types of income and deductions for personal income tax.
New codes apply from January 1, 2021 and are required when filling out 2-NDFL certificates in 2021.
The table below provides a complete list of income tax codes:
Table. Personal income tax codes in 2021 with explanation
| Revenue code | Name of income |
| 1010 | Dividends |
| 1011 | Interest (except for interest on mortgage-backed bonds issued before 01/01/2007, income in the form of interest received on bank deposits, and income received upon redemption of a bill of exchange), including discount received on a debt obligation of any type |
| 1110 | Interest on mortgage-backed bonds issued before 01/01/2007 |
| 1120 | Income of the founders of the trust management of mortgage coverage received on the basis of the acquisition of mortgage participation certificates issued by the mortgage coverage manager before 01/01/2007 |
| 1200 | Income received in the form of other insurance payments under insurance contracts |
| 1201 | Income received in the form of insurance payments under insurance contracts in the form of payment for the cost of sanatorium and resort vouchers |
| 1202 | Income received in the form of insurance payments under voluntary life insurance contracts (except for voluntary pension insurance contracts) in the case of payments related to the survival of the insured person to a certain age or period, or in the event of the occurrence of another event (except for early termination of contracts), in part of the excess of the amounts of insurance premiums paid by the taxpayer, increased by the amount calculated by sequentially summing the products of the amounts of insurance premiums paid from the date of conclusion of the insurance contract to the day of the end of each year of validity of such a voluntary life insurance contract (inclusive), and the average annual refinancing rate in force in the corresponding year Central Bank of the Russian Federation |
| 1203 | Income received in the form of insurance payments under voluntary property insurance contracts (including civil liability insurance for damage to the property of third parties and (or) civil liability insurance of vehicle owners) in terms of excess of the market value of the insured property in the event of loss or destruction of the insured property, or expenses necessary to carry out repairs (restoration) of this property (if repairs were not carried out), or the cost of repairs (restoration) of this property (if repairs were carried out), increased by the amount of insurance premiums paid to insure this property |
| 1211 | Income received in the form of amounts of insurance premiums under insurance contracts, if these amounts are paid for individuals from the funds of employers or from the funds of organizations or individual entrepreneurs who are not employers in relation to those individuals for whom they make insurance premiums |
| 1212 | Income in the form of cash (redemption) amounts paid under voluntary life insurance contracts, subject to payment in accordance with the insurance rules and terms of the contracts upon early termination of voluntary life insurance contracts |
| 1213 | Income in the form of cash (redemption) amounts paid under voluntary pension insurance contracts and subject to payment in accordance with the insurance rules and terms of the contracts upon early termination of voluntary pension insurance contracts |
| 1215 | Income in the form of cash (redemption) amounts paid under non-state pension agreements and subject to payment in accordance with the insurance rules and terms of the agreements upon early termination of non-state pension agreements |
| 1219 | Amounts of insurance contributions in respect of which the taxpayer was provided with a social tax deduction provided for in subparagraph 4 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation, taken into account in the event of termination of the voluntary pension insurance agreement |
| 1220 | Amounts of insurance contributions in respect of which the taxpayer was provided with a social tax deduction provided for in subparagraph 4 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation, taken into account in the event of termination of non-state pension provision |
| 1240 | Amounts of pensions paid under non-state pension agreements concluded by organizations and other employers with Russian non-state pension funds, as well as amounts of pensions paid under non-state pension agreements concluded by individuals with Russian non-state funds in favor of other persons |
| 1300 | Income received from the use of copyright or other related rights |
| 1301 | Income received from the alienation of copyright or other related rights |
| 1400 | Income received from the rental or other use of property (except for similar income from the rental of any vehicles and communications equipment, computer networks) |
| 1530 | Income received from transactions with securities traded on the organized securities market |
| 1531 | Income from transactions with securities not traded on the organized securities market |
| 1532 | Income from transactions with derivative financial instruments that are traded on an organized market and the underlying asset of which is securities, stock indices or other derivative financial instruments, the underlying asset of which is securities or stock indices |
| 1533 | Income from transactions with derivative financial instruments not traded on an organized market |
| 1535 | Income from transactions with derivative financial instruments that are traded on an organized market and the underlying asset of which is not securities, stock indices or other derivative financial instruments, the underlying asset of which is securities or stock indices |
| 1536 | Income received from transactions with securities not traded on the organized securities market, which at the time of their acquisition met the requirements for traded securities |
| 1537 | Income in the form of interest on a loan received from a set of repo transactions |
| 1538 | Income in the form of interest received in the tax period under a set of loan agreements |
| 1539 | Income from operations related to the opening of a short position that is the object of repo operations |
| 1540 | Income received from the sale of participation shares in the authorized capital of organizations |
| 1541 | Income received as a result of the exchange of securities transferred under the first part of the repo |
| 1542 | Income in the form of the actual value of a share in the authorized capital of an organization, paid when a participant leaves the organization |
| 1544 | Income received from transactions with securities traded on the organized securities market, accounted for in an individual investment account |
| 1545 | Income from transactions with securities not traded on the organized securities market, accounted for in an individual investment account |
| 1546 | Income from transactions with derivative financial instruments that are traded on an organized market and the underlying asset of which is securities, stock indices or other derivative financial instruments, the underlying asset of which is securities or stock indices accounted for in an individual investment account |
| 1547 | Income from transactions with derivative financial instruments not traded on the organized securities market, accounted for in an individual investment account |
| 1548 | Income from transactions with derivative financial instruments that are traded on an organized market and the underlying asset of which is not securities, stock indices or other financial instruments of futures transactions, the underlying asset of which is securities or stock indices accounted for in an individual investment account |
| 1549 | Income received from transactions with securities not traded on the organized securities market, which at the time of their acquisition met the requirements for traded securities accounted for in an individual investment account |
| 1550 | Income received by a taxpayer upon assignment of rights of claim under an agreement for participation in shared construction (an investment agreement for shared construction or under another agreement related to shared construction) |
| 1551 | Income in the form of interest on a loan received from a set of repo transactions accounted for in an individual investment account |
| 1552 | Income in the form of interest received in the tax period on a set of loan agreements accounted for in an individual investment account |
| 1553 | Income from operations related to the opening of a short position that is the object of repo transactions accounted for in an individual investment account |
| 1554 | Income received as a result of the exchange of securities transferred under the first part of the repo, accounted for in an individual investment account |
| Revenue code | Name of income |
| 2000 | Remuneration received by a taxpayer for performing labor or other duties; salary, allowance not subject to paragraph 29 of Article 217 of the Tax Code of the Russian Federation and other taxable payments to military personnel and equivalent categories of individuals (except for payments under civil contracts) |
| 2001 | Directors' remuneration and other similar payments received by members of the organization's governing body (board of directors or other similar body) |
| 2002 | Amounts of bonuses paid for production results and other similar indicators provided for by the laws of the Russian Federation, employment agreements (contracts) and (or) collective agreements (paid not at the expense of the organization’s profits, not at the expense of special-purpose funds or targeted revenues) |
| 2003 | Amounts of remuneration paid from the organization’s profits, special-purpose funds or targeted revenues |
| 2010 | Payments under civil contracts (except for royalties) |
| 2012 | Amounts of vacation payments |
| 2013 | Amount of compensation for unused vacation |
| 2014 | The amount of payment in the form of severance pay, average monthly earnings for the period of employment, compensation to the manager, deputy managers and chief accountant of the organization in the part exceeding in general three times the average monthly earnings or six times the average monthly earnings for workers dismissed from organizations located in the regions The Far North and similar areas. |
| 2201 | Author's fees (rewards) for the creation of literary works, including for theatre, cinema, stage and circus |
| 2202 | Author's fees (rewards) for the creation of artistic and graphic works, photographic works for printing, works of architecture and design |
| 2203 | Author's fees (rewards) for the creation of works of sculpture, monumental decorative painting, decorative and applied and design art, easel painting, theatrical and film set art and graphics, made in various techniques |
| 2204 | Copyright royalties (rewards) for the creation of audiovisual works (video, television and cinema films) |
| 2205 | Author's fees (rewards) for the creation of musical works: musical stage works (operas, ballets, musical comedies), symphonic, choral, chamber works, works for brass band, original music for cinema, television and video films and theatrical productions |
| 2206 | Copyright royalties (rewards) for the creation of other musical works, including those prepared for publication |
| 2207 | Author's fees (rewards) for the performance of works of literature and art |
| 2208 | Copyrights (rewards) for the creation of scientific works and developments |
| 2209 | Royalties for discoveries, inventions, utility models, industrial designs |
| 2210 | Remuneration paid to the heirs (legal successors) of the authors of works of science, literature, art, as well as discoveries, inventions and industrial designs |
| 2300 | Temporary disability benefit |
| 2301 | Amounts of fines and penalties paid by an organization on the basis of a court decision for failure to voluntarily satisfy consumer requirements in accordance with the Law of the Russian Federation of 02/07/1992 N 2300-1 “On the Protection of Consumer Rights” |
| 2400 | Income received from the rental or other use of any vehicles, including sea, river, aircraft and motor vehicles, in connection with transportation, as well as fines and other sanctions for idle time (delay) of such vehicles at loading (unloading) points ); income received from the rental or other use of pipelines, power lines (power lines), fiber-optic and (or) wireless communication lines, and other means of communication, including computer networks |
| 2510 | Payment for the taxpayer by organizations or individual entrepreneurs for goods (work, services) or property rights, including utilities, food, recreation, training in the interests of the taxpayer |
| 2520 | Income received by a taxpayer in kind, in the form of full or partial payment for goods, work performed in the interests of the taxpayer, services rendered in the interests of the taxpayer |
| 2530 | Payment in kind |
| 2610 | Material benefit received from savings on interest for the taxpayer’s use of borrowed (credit) funds received from organizations or individual entrepreneurs |
| 2611 | The amount of bad debt written off in accordance with the established procedure from the organization’s balance sheet |
| 2630 | Material benefit received from the acquisition of goods (work, services) in accordance with a civil contract from individuals, organizations and individual entrepreneurs who are interdependent in relation to the taxpayer |
| 2640 | Material benefit received from the acquisition of securities |
| 2641 | Material benefit received from the acquisition of derivative financial instruments |
| 2710 | Financial assistance (with the exception of financial assistance provided by employers to their employees, as well as to their former employees who resigned due to retirement due to disability or age, financial assistance provided to disabled people by public organizations of disabled people, and one-time financial assistance provided by employers to employees ( parents, adoptive parents, guardians) at the birth (adoption) of a child) |
| 2720 | Cost of gifts |
| 2730 | The cost of prizes in cash and in kind received at competitions and competitions held in accordance with decisions of the Government of the Russian Federation, legislative (representative) bodies of state power or representative bodies of local government |
| 2740 | The cost of winnings and prizes received in competitions, games and other events for the purpose of advertising goods, works and services |
| 2750 | The cost of prizes in cash and in kind received at competitions and competitions held not in accordance with decisions of the Government of the Russian Federation, legislative (representative) bodies of state power or representative bodies of local government and not for the purpose of advertising goods (works and services) |
| 2760 | Financial assistance provided by employers to their employees, as well as to their former employees who quit due to retirement due to disability or age |
| 2761 | Financial assistance provided to disabled people by public organizations of disabled people |
| 2762 | Amounts of one-time financial assistance provided by employers to employees (parents, adoptive parents, guardians) at the birth (adoption) of a child |
| 2770 | Reimbursement (payment) by employers to their employees, their spouses, parents and children, their former employees (age pensioners), as well as disabled people for the cost of medications purchased by them (for them), prescribed to them by their attending physician |
| 2780 | Reimbursement (payment) of the cost of medications purchased by the taxpayer (for the taxpayer), prescribed by the attending physician, in other cases not falling under paragraph 28 of Article 217 of the Tax Code of the Russian Federation |
| 2790 | The amount of assistance (in cash and in kind), as well as the value of gifts received by veterans of the Great Patriotic War, disabled people of the Great Patriotic War, widows of military personnel who died during the war with Finland, the Great Patriotic War, the war with Japan, widows of deceased disabled people of the Great Patriotic War and former prisoners of Nazi concentration camps, prisons and ghettos, as well as former minor prisoners of concentration camps, ghettos and other places of forced detention created by the Nazis and their allies during the Second World War |
| 2800 | Interest (discount) received upon payment of a bill presented for payment |
| 2900 | Income received from transactions with foreign currency |
| 3010 | Income in the form of winnings received in the bookmaker's office and betting |
| 3020 | Income in the form of interest received on bank deposits |
| 3022 | Income in the form of fees for the use of funds of members of a consumer credit cooperative (shareholders), interest for the use by an agricultural credit consumer cooperative of funds raised in the form of loans from members of an agricultural credit consumer cooperative or associated members of an agricultural credit consumer cooperative |
| 3023 | The amount of income in the form of interest (coupon) received by a taxpayer on traded bonds of Russian organizations denominated in rubles and issued after January 1, 2017 |
| 4800 | Other income |
Main controversial points
Code 01 or 02?
To understand the difference, you need to be guided by the provisions of the Civil Code of the Russian Federation. Thus, code 01 includes only immovable things, and code 02 – the rest of the property that the law does not classify as real estate (Article 130 of the Civil Code of the Russian Federation and other norms).
EXAMPLE
Shirokova sold her car in 2021, resulting in taxable income.
When filling out the 3-NDFL declaration in 2021 on Sheet A in line 020, it will indicate the type of income code “02”, since the law does not classify vehicles as real estate.
Code 06 or 07?
The difference is that in the first case, personal income tax on income has already been fully transferred by the tax agent to the budget, and in the latter, the tax agent was unable to withhold tax from taxable income. In whole or in part, it doesn’t matter.
ADVICE
To understand whether (and whether) the tax has been fully withheld from income under an employment contract or a GPC agreement, you need to look at your 2-NDFL certificate issued by your employer. This will provide the basis for salary income to enter the appropriate type code in the 3-NDFL declaration.
Also see “3-NDFL with income type code “06”: what you need to know.”
Code 01 or 09?
From 2021, the tax base for income from the sale of real estate by an individual is determined taking into account Art. 217.1 Tax Code of the Russian Federation. According to its paragraph 5, if the income from the sale is less than the cadastral value multiplied by a reduction factor of 0.7, then for personal income tax purposes the income is recognized as equal to the cadastral value.
This coefficient was introduced to ensure that participants in such transactions did not artificially lower the real price of objects.
Code 10
Place this code in line 020 of the 3-NDFL declaration based on the exclusion principle. That is, when everyone else is objectively unsuitable. For example, if you win a lottery amount from 4,000 to 15,000 rubles inclusive (see the new provisions of Article 214.7 of the Tax Code of the Russian Federation).
On sheet B
More codes for the types of taxpayer income can be found on Sheet B of the 3-NDFL declaration. They are entered here when the source of an individual’s taxable income is located abroad:
For Sheet B, tax authorities give only two codes to choose from:
- “1” – profit of a controlled foreign company (so-called CFC);
- “2” – other income.
Also see “What are the changes to personal income tax in 2021”.
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21.02.2018
