2-NDFL is a reporting form that is submitted by employers to the tax authority. But it had one more purpose - the certificate was presented to confirm the income of an individual. For example, when applying for a mortgage or receiving a tax deduction.
However, on October 2, 2021, the Federal Tax Service issued order No. ММВ-7-11/566 , which approved a new form of this certificate. At the same time, the order notes that 2-NDFL is submitted to the tax authority, and employees are given a special certificate “On income and tax amounts of an individual” . The order introduced new forms from 2021.
The certificate for issuance to an employee is practically a copy of the old form 2-NDFL . Minor changes have been made to it, in particular, some fields have been removed.
Types of tax deductions for personal income tax
Let's figure out what exactly is a tax deduction.
The employee does not receive the full amount of wages accrued in the accounting department, but minus 13% of the total amount.
Example
Salary is 20,000 rubles. 13% of this amount - 2,600 rubles. The employee is due: 20,000 – 2,600 = 17,400 rubles.
The base for calculating personal income tax includes all types of income, including accruals for sick leave (Article 217 of the Tax Code of the Russian Federation), as well as vacation pay, bonuses, incentives, bonuses, thirteenth salary, etc. Income tax is not withheld only from social payments, such, for example, as maternity benefits or child care benefits up to 1.5 years. But there are ways to legally reduce the amount of tax withheld from a particular employee's paycheck through so-called deductions.
Note! From 2021, the employer pays for the first 3 days of illness. The remaining benefits are paid by the Social Insurance Fund within the framework of the “Direct Payments” project (Article 4, Part 4, Article 8 of the Law “On the Peculiarities of Calculating Benefits...” dated 04/01/2020 No. 104-FZ). The employer withholds personal income tax for his part; the rest of the days is withheld by the Fund.
Deductions are always strictly individual and do not apply to anyone and everyone. To receive a deduction, the employee must have grounds. And all deductions, even those that are indisputably due to the employee, are of a declarative nature. That is, they are not provided automatically, because the accountant is not obliged and cannot know about all the details of the life of each employee that give him the right to benefits. To receive some of them, it is enough to submit an application for deductions to the organization’s accounting department, supported by relevant documents. A number of deductions are given only after contacting the Federal Tax Service.
Types of deductions:
- Standard.
- Social.
- Property.
- Professional.
Standard tax deductions are provided to citizens in accordance with paragraph 1 of Art. 218 Tax Code of the Russian Federation. We only note that the benefits or deductions for personal income tax provided for in subsection. 1 and 2 paragraphs 1 art. 218 of the Tax Code of the Russian Federation, have no restrictions on the tax base. That is, they are provided in any case, regardless of the amount of income from the beginning of the year. If a taxpayer, by virtue of his status, is entitled to several standard deductions, then he is provided with the maximum possible.
ConsultantPlus experts told how to get deductions from your employer. Explore the Ready Solution with a free trial of the legal system.
Read more about the types of standard deductions and the features of their application here .
Personal income tax. What is it and what is it based on?
Personal income tax stands for personal income tax. It identifies the mandatory levy applicable to each type of profit. It can be obtained:
- Russian citizen;
- a foreigner who resides in the country for more than 183 days;
- by any entity when receiving income as a result of interaction with Russian sources, regardless of its location.
Standard deduction for children
Deductions for children listed in sub. 4 paragraphs 1 art. 218 of the Tax Code of the Russian Federation, have a limit for accrual. So, if the employee’s total salary since the beginning of the year has reached this limit, then deductions for children cease to be provided from the month it is reached, regardless of the age of the children, their number and whether they are relatives or not. The amount of income for applying the tax deduction for a child in 2020-2021 is equal to 350,000 rubles.
The standard child tax deduction is available to parents, the spouse of a parent, adoptive parents, guardians, trustees, foster parents, and the spouse of a foster parent.
The standard deduction for children is:
- 1,400 rub. - for the first or second child;
- 3,000 rub. - for the third and subsequent child.
The deduction for children is provided from the month of birth (adoption, establishment of guardianship, conclusion of an agreement on the transfer of a child to a family) until the end of the year in which he reaches 18 years of age. And if the child is a full-time student, graduate student, resident, intern, or student under the age of 24, then a deduction for children is provided for the month (inclusive) in which education ceased.
But the amount of deductions for disabled children is significantly higher and depends on the age of the child and the category of taxpayer. Thus, the tax deduction for a child in 2020-2021 is:
- 6,000 rubles if the deduction is received by guardians, trustees, adoptive parents, the spouse of an adoptive parent for a disabled child under 18 years of age or a child who is a full-time student (graduate student, resident, intern, student) under the age of 24 years, if he is a disabled person of the 1st or 2nd group;
- 12,000 rubles if the deduction is received by parents, the spouse of a parent, adoptive parents for a disabled child under 18 years of age or a child who is a full-time student (graduate student, resident, intern, student) under the age of 24 years, if he is disabled 1st or 2nd group.
If the disabled child is not the first child, then, according to the Presidium of the Supreme Court of the Russian Federation, the amount of the standard deduction in such a situation is determined as the sum of the deduction established for the disabled child and the deduction provided depending on the order of birth of the child (see paragraph. 14 Review of the practice of courts considering cases related to the application of Chapter 23 of the Tax Code of the Russian Federation, approved by the Presidium of the Supreme Court of the Russian Federation dated October 21, 2015, sent for information and use in work by letter of the Federal Tax Service of Russia dated November 3, 2015 No. SA-4-7 / [email protected] ).
The listed deductions for children can be provided in double amount to one of the parents (adoptive parents) of their choice, if the second parent (adoptive parent) refuses to receive it (subclause 4, clause 1, article 218 of the Tax Code of the Russian Federation). In addition, a double deduction for children is provided to the only parent (adoptive parent), adoptive parent, guardian, trustee (subclause 4, clause 1, article 218 of the Tax Code of the Russian Federation).
The right to receive a deduction for children is lost starting from the month the taxpayer’s income reaches its maximum level. In addition, the deduction for children ceases to be provided if the child got married before the end of the period during which, according to subsection. 4 paragraphs 1 art. 218 of the Tax Code of the Russian Federation, a deduction can be provided (letters of the Ministry of Finance of Russia dated March 29, 2019 No. 03-04-05/21857, dated March 31, 2014 No. 03-04-06/14217).
For the purposes of calculating personal income tax, deductions for children in 2020-2021 depend on the number of children in the family and the order of their birth. How to calculate their order for the purposes of determining the deduction for children is not discussed in the Tax Code of the Russian Federation, but the procedure for calculating the order for the purposes of applying the deduction for children has been repeatedly explained in its letters by the Ministry of Finance. According to officials, for purposes of determining the child deduction, it is necessary to take into account the total number of children of the taxpayer, including those who have reached the age when the deduction is no longer available (18 years or 24 years). When determining the amount of the deduction for children, the priority calculation also takes into account the non-adopted children of the spouse from another marriage, including children for whom the deduction for children is no longer given due to their reaching the age of 18, deceased children, ward children (see letters dated 03.07. .2019 No. 03-04-05/15085, dated 02/10/2012 No. 03-04-05/8-165, etc.).
If the parents have not registered a marriage, but at the same time have children from a previous marriage, then for the purposes of obtaining a deduction for children, each of the parents takes into account only their own children (letter of the Ministry of Finance of Russia dated March 20, 2012 No. 03-04-08/8-52, Federal Tax Service of Russia dated 04/05/2012 No. ED-4-3/ [email protected] ).
Most often, the employer provides a deduction for children to the employee. To receive a standard tax deduction for a child at your place of work, you need to write an application, attaching documents confirming your right to the deduction. It is enough to serve it once.
A new application to receive a deduction for children will be required if the employee’s basis for the deduction changes, for example, 1 more child is born (letters from the Ministry of Finance dated 05/08/2018 No. 03-04-05/30997, dated 08/08/2011 No. 03-04-05/ 1-551) or there will be a reorganization of the employer legal entity.
Read more here.
When an employee has the right to a deduction for children and has been working for the employer since the beginning of the year, the employer provides a deduction for children from the beginning of the year, regardless of the month in which the employee applied for it (letter of the Ministry of Finance of Russia dated April 18, 2012 No. 03-04 -06/8-118).
What amounts should not be taken into account when determining the income limit for the standard deduction? Find out the answer to this question in ConsultantPlus by receiving a free trial access to the K+ system.
Read about how the changes taking place with the employer affect labor relations with employees in the article “Art. 75 of the Labor Code of the Russian Federation: questions and answers" .
Social deductions, their size and who can receive them
Social tax deductions are provided to an employee if in the reporting year he made the following types of payments:
- paid for his or his children’s studies;
- paid for treatment - his own, his children's or his parents';
- made contributions to the funded part of the pension voluntarily in addition to the amounts accrued by the employer;
- paid for a voluntary health insurance policy.
The amount of such deductions is limited by law. That is, if studying was very expensive, this does not mean that it will be possible not to pay tax at all.
A deduction for studies, if the taxpayer paid for his personal studies, is provided in an amount not exceeding 120,000 rubles.
In this case, the educational institution must necessarily have state accreditation. For a taxpayer who paid for his own education, the form of education is not important; he will receive a deduction, even if he studied in absentia. If the taxpayer wants to receive a deduction for the costs of educating children, then the form of education must be full-time only.
An educational deduction for one child can be provided for no more than 50,000 rubles.
That is, a taxpayer can return a tax in the amount of 50,000 × 13% = 6,500 rubles by deducting one child’s tuition fees, while from paying for their own education - 120,000 × 13% = 15,600 rubles.
You can receive a deduction for training expenses from your employer before the end of the year in which such expenses were incurred. To do this, you must submit an application to the tax office, supported by all the necessary documents:
- an agreement with an educational institution;
- payment receipts;
- a copy of the educational institution's license to provide educational services.
The Federal Tax Service, having examined these documents, will issue a notice of the right to deduction. The notice will need to be given to the employer.
But you can also receive such a deduction from the Federal Tax Service by submitting there, at the end of the year in which the expenses occurred, all the above documents and the 3-NDFL declaration for the past year.
The deduction cannot be used if payment for studies was made from maternity capital.
A taxpayer can receive social payments for treatment if the expenses were incurred in relation to himself, his spouse, parents or children under 18 years of age. The list of services for which expenses can be reimbursed is contained in Decree of the Government of the Russian Federation dated March 19, 2001 No. 201. The medical institution that provided assistance must necessarily have a license to provide the appropriate type of assistance.
In case of payment for expensive treatment, the deduction is provided without restrictions, but the type of treatment must be included in the list approved by the Government.
Just like for training expenses, a deduction for treatment can be provided either by the tax office at the end of the year, or in the current year by the employer, subject to a notification issued by the Federal Tax Service.
Social deductions for pensions are provided in the amount of voluntary contributions made by the taxpayer to form his pension, the pension of his spouse, and children. It can be obtained from the employer by submitting a corresponding application to him, provided that this employer itself calculates and transfers such contributions.
The taxable amount of income and the tax base are one and the same
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Old “profitable” errors can sometimes be corrected in the current period. If an organization discovers that in one of the previous reporting (tax) periods an error was made when calculating income tax, it can be corrected in the current period only if two conditions are met. <... Safe share of VAT deductions A high share of VAT deductions can lead to close attention from inspectors.
Limits of property tax deductions
The right to receive a property tax deduction arises for a taxpayer who, in the past year:
- Purchased a house or apartment (part of a house or share in an apartment).
- Made expenses for the purchase of construction or finishing materials. In this case, the purchase and sale agreement must contain a clause stating that the house or apartment is purchased unfinished or without finishing.
- Incurred expenses for the preparation of design estimates for the construction of the house.
Obtaining a tax deduction for the purchase of a land plot is possible only if the plot was purchased together with a house. Otherwise, it is possible to reimburse part of the costs after building a house and obtaining a certificate of ownership of the house, and only when the site is intended for individual construction (subclause 3, clause 1, article 220 of the Tax Code of the Russian Federation).
The limit for receiving a property deduction is the amount of 2 million rubles. It does not include interest on mortgage loans obtained from Russian banks, for which their own limit is set - 3 million rubles.
You can receive a property deduction, like a social one, from your employer this year upon notification issued by the Federal Tax Service, or directly from the Federal Tax Service at the end of the year (or several years).
If the taxpayer claims both property and social deductions, the procedure for their provision is determined by the employer. The Federal Tax Service recommends that employers be advised in what order it is best to take tax deductions.
If you intend to receive a deduction from the Federal Tax Service, you will need to submit a 3-NDFL declaration for the past year.
Starting from 01/01/2014, for legal relations that arose after this date, parents can receive a deduction, including for property owned in whole or in part by a minor.
Professional tax deductions
Professional deductions are provided for in Art. 221 of the Tax Code of the Russian Federation for individual entrepreneurs and private practitioners (lawyers who have established law offices, notaries, etc.), persons working under GPC agreements, and persons receiving royalties.
These taxpayers can receive a deduction for the amount of expenses that can be documented. In this case, the expenses must be incurred as part of profit-making activities. If there are no documents confirming expenses, then the maximum you can receive is a deduction in an amount not exceeding their established share of the declared income. The share depends on the type of income.
For individual entrepreneurs and private practitioners, the deduction is provided only through the Federal Tax Service, and persons working under GPC agreements or receiving royalties have the right to take advantage of such a deduction from the tax agent who pays them the remuneration.
Read more about these types of deductions here .
Taxable amount of income in 3 personal income taxes
It is relevant to indicate the monetary value in rubles and kopecks without the need for precise rounding. For many tax payers, filling out returns electronically does not cause any serious problems. For people who decide to take advantage of this opportunity for the first time, there is a certain list of actions that need to be followed in order to avoid problems and difficulties.
If an individual submits information not for the purpose of informing government authorities about income, but to return previously paid taxes by deduction, it is necessary to include in the declaration sheet A, which indicates the amount of income subject to taxation.
Results
The amount of personal income tax withheld from an individual’s income can be reduced by applying deductions to income, divided into standard, social, property and professional. Each type of deduction is characterized by its own application features. The size of almost all of them is limited. The amount of restrictions depends on the type of deduction.
Providing deductions is possible both at the place of work and through the Federal Tax Service. In the first case, confirmation of the right to deduction issued by the tax authority will be required. Such a document is not needed only for standard deductions.
Sources:
- Tax Code of the Russian Federation
- Decree of the Government of the Russian Federation of March 19, 2001 N 201
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