You can fill out 2-NDFL online for free. This option is chosen if it is impossible to use other possible options that allow you to print an important tax document.
Services that offer you to fill out a form online are developed in accordance with current legislation, taking into account all the necessary rules and regulations.
It is important to immediately determine how convenient the program is, whether the calculation of income is automated, or whether it will have to be done manually.
The user needs data on the total income of employees and tax withholding. Modern services free tax agents from making independent calculations and perform them automatically.
Three forms of 2-NDFL in 2021
The Federal Tax Service has once again optimized the procedure for filling out information on the income of individuals. Officials did not limit themselves to standard changes to the current format, but went much further. Starting from 2021, the separate report in form 2-NDFL is abolished (325-FZ dated September 29, 2019). A certificate of income and tax amounts for an individual is now submitted as part of the updated 6-NDFL calculation (Order of the Federal Tax Service of Russia No. ED-7-11 / [email protected] dated 10/15/2020).
IMPORTANT!
The new sample 2-NDFL certificate for an employee in 2021 should be used in the final report for 2021, that is, in 2022. We submit annual reports for 2021 in the old way: separately 2-NDFL on the old form, separately calculate the amounts of personal income tax.
To compile reports for 2021, we use the current form and instructions from Order of the Federal Tax Service of Russia No. ММВ-7-11 / [email protected] dated 10/02/2018. That is, a new 2-NDFL form will not be needed for work in 2021.
The third form is a certificate for individuals and employees of an organization. It is compiled in a simplified form from Appendix No. 5 of Order No. ММВ-7-11 / [email protected]
ConsultantPlus experts analyzed all the tax changes for 2021. Use free access to understand the new rules.
to read.
Invalid characters in base64 string
At its core, Base64 is a category of DLL files that allow different applications to use similar functionality. In the case of the Bookmaker Help program, Base64 performs the function of a decoder - a special algorithm that converts the input data into a 64-digit format.
The message about invalid characters in a Base64 string indicates that there is an odd number of characters, for example, an information break occurred during data transfer. Another possibility for the problem to appear is that the line contains characters that are not allowed for printing. Online encoders will help correct the situation by converting the transmitted information into an acceptable format. One of these generators is located here: https://base64.ru.
Certificate 2-NDFL for employees
Tax agents are required to prepare a reference document at the employee’s request (Article 62 of the Labor Code of the Russian Federation, paragraph 3 of Article 230 of the Tax Code of the Russian Federation). To receive a personal certificate, the employee submits an application to the employer.
Issue the completed document within three working days from the date of receipt of the application from the employee (Letter of the Ministry of Finance of Russia No. 03-04-05/36096 dated 06/21/2016). This condition does not apply to those dismissed; such employees are issued a certificate of the established form on the last working day - the day of dismissal.
IMPORTANT!
The employer has the right not to provide information if the employee did not receive income during the reporting period, for example, if the employee is on maternity leave.
If the employee insists on such information, a report is issued with dashes in sections 3, 4 and 5 or a free-form certificate stating that there is no income in the reporting period.
This is what a sample 2-NDFL certificate looks like in 2021 using the current form:
Sample of filling out a certificate of income of a civil servant for 2021
Sample of filling out the BC Certificate 2021 for civil servants:
Sample SPO Certificate from the BC for the spouse of a civil servant:
A detailed analysis of filling out the form is described in this video on YouTube.
Sample BC certificate for a child:
To optimize the filling process and reduce the number of errors, the Bookmaker Help program has a system of contextual hints. An example of filling out a bookmaker’s certificate clearly shows what should happen.
Deadlines for submitting the annual report
The date of submission of the report does not depend on whether tax is withheld from the income paid or not. The legislation defines the following conditions:
- If the tax is withheld (sign 1 or 3), then the organization must send the report no later than March 1 of the year following the reporting year. March 1, 2021 falls on a Monday, there are no postponements.
- It is impossible to withhold tax (sign 2 or 4) - the organization must report on such payments by 03/01/2021.
If the organization is at the stage of liquidation or reorganization, then 2-NDFL should be sent in advance. A specific date has not been set, but provide information to the Federal Tax Service before making final changes to the Unified State Register of Legal Entities (on the termination of activities or on the registration of a new company during a merger, reorganization). Such norms are enshrined in Letter of the Federal Tax Service of Russia No. BS-4-11 / [email protected] dated November 27, 2015.
Pros and cons of electronic service
| pros | Minuses |
| 1. efficiency of the information provided | 1.opportunity to obtain a certificate only for the last year and previous ones |
| 2. there is no need to contact the accounting department and distract an accountant | 2.despite the fact that the seal is enhanced, for individual organizations an original with a wet seal of the organization is still required |
| 3. if the organization has been liquidated and there is nowhere to turn, then the electronic version of the certificate is just right | 3. if you receive a certificate at your workplace, you can immediately ask the questions you are interested in; when applying online, there is no one to ask; in any case, you will have to go to an accountant |
| 4. obtaining a certificate on the website of the Federal Tax Service is the only legal way, other than contacting an accountant; no other website provides such a service |
New 2-NDFL from January 1, 2021
We submit reports for 2021 according to the old rules and forms, and present the results for 2021 in a new way. Before 03/01/2022, you must submit 6-NDFL, combined with 2-NDFL. That is, a certificate of income and tax amounts for individuals is added to the calculation of the amount of tax for individuals.
Form 6-NDFL and its attachments were approved by Order of the Federal Tax Service of Russia No. ED-7-11 / [email protected] dated 10/15/2020.
2021
How to fill out a new form
The rules for filling out the certificate have changed insignificantly. Information about the tax agent is not filled in - it is indicated on the title page of the single calculation of 6-NDFL.
Here's how to fill out the new Form 2-NDFL for the 2021 annual report:
- In the 1st section we indicate information about the recipient of the income - his full name, tax identification number, date of birth, taxpayer status, passport details and citizenship.
- In section 2 we post the amounts of income, accrued and withheld income tax for the reporting period.
- In the 3rd section we note deductions: standard, social, property. We indicate the deduction code and amount.
- In the 4th section we reflect the amount of profitability on which income tax is not withheld, and the amount of tax not withheld.
- We confirm the completeness and accuracy of the information with the signature of the responsible person.
- We include information about profitability for each month in the appendix to the certificate.
- We once again confirm the accuracy of the reporting information with the signature of the manager.
If there is an error in the certificate for 2021, an updated 6-NDFL is submitted, that is, the entire calculation, and not one erroneous document. If corrections are made only to the 6-NDFL calculation form, it is not necessary to submit employee certificates as part of the adjustment.
Calculations using an online calculator
Many services offer the user a calculator; in order to make the calculations correctly, you need to fill out a field with data on the salary amount and set the current rate.
The calculator can take into account:
- the amount of expenses for training an adult or child;
- charitable contributions;
- pension payments;
- daily small as well as large purchases;
- finances spent on treatment;
- interest rates on real estate loans.
Regardless of the method of filling out the document and the option for submitting it to the tax authority, responsibility for late submission of the form rests with the entrepreneur and threatens with penalties in the same way as making mistakes when filling it out.
