One of the main details in 3-NDFL is the code for the type of income for 2016. Information about the source of payment, which the declarant must indicate, as well as the amount of income and tax from it, depends on its value. Let's take a closer look at these codes.
Where do they meet
You can cite a lot of life situations when an individual is obliged to independently declare his income and calculate income tax. For example, car sales. The income code in 3-NDFL for 2016 must be indicated in the corresponding line.
To indicate the income code in 3-NDFL, line 020 of Sheet A is intended, where income received from domestic Russian sources is given.
Moreover, it is possible that you will have to fill out the income code in the 3-NDFL declaration for 2016 more than once. This is due to the fact that there may be:
- different types of income;
- different personal income tax rates for a particular income (Article 224 of the Tax Code of the Russian Federation).
Therefore, line 020 - income code - in 3-NDFL will occur as much as a specific situation requires. Thus, Sheet A of the declaration for 2016 may take several pages.
EXAMPLE
Let's assume that E.A. Shirokova in 2016 sold an apartment that she had owned for less than the last three years, as well as a car that she had recently purchased. In addition, the employer provided her with deductions for two children in 2016.
All this means that in March-April 2017, when declaring her income, Shirokova in Sheet A of the 3-personal income tax form will immediately fill out 3 parts of it - for an apartment, car and child deductions from the employer.
Than approved
To understand which income code to indicate in 3-NDFL, you need to refer to the order of the tax service of Russia dated December 24, 2014 No. ММВ-7-11/671. Moreover, in the most recent edition - dated October 10, 2016. They fixed the form of this declaration, the electronic format and the rules for filling it out.
The necessary and suitable income code when filling out 3-NDFL is taken from Appendix No. 4 of this regulatory document. For your convenience, we have listed them below in the table:
| Type of income code in 3-NDFL for 2016 | |
|---|---|
| The code | Type of income |
| 01 | From the sale of real estate and shares in it at the price specified in the alienation agreement |
| 02 | From the sale of other property |
| 03 | From trading in securities |
| 04 | From renting/renting property |
| 05 | Donations in cash and in kind |
| 06 | Income under an employment / civil law contract, personal income tax from which is withheld by a tax agent |
| 07 | Income under an employment/civil contract, personal income tax from which is not withheld by a tax agent (including partially) |
| 08 | Dividends |
| 09 | From the sale of real estate and shares in it at the cadastral value of the object, multiplied by a reduction factor of 0.7 |
| 10 | Other income |
Do not confuse the main income code in 3-NDFL with the same one from line 031 of Sheet B. The latter has its own meanings and applies only to receipts from foreign sources.
Please note that for 2017 the composition of these codes has been updated. For example, the income code in 3-NDFL from the sale of an apartment (01) received a new, more accurate name - “Income from the sale of real estate and shares in it, determined based on the price of the object specified in the property alienation agreement.”
How to apply
One of the most common situations is the sale of a car. In 3-NDFL, the income code will have the value exactly 02 as the sale of other property.
We would like to draw your attention to the fact that when selling a car, many people put the income code in 3-personal income tax erroneously - 01. That is, they consider it to be real estate. However, de jure, any motor vehicle is precisely movable objects. They have nothing to do with real estate. Therefore, the code for the car will be - 02.
And for a salary, the income code in 3-NDFL can take 2 values - 06 and 07. The only difference is whether the income tax was withheld by the employer or not. To understand this, you need to look at the 2-NDFL certificate issued upon dismissal. In most cases, for wages, the code for the type of income in 3-NDFL is 06.
We also note that salary income is declared in 3-personal income tax in order to correctly calculate the total amount of personal income tax that will have to be transferred to the treasury or there will be an opportunity to return it.
As can be seen from the table, each code has its own composition of income. At the same time, the FTS does not provide any decoding of them. For example, what will be the code of income from the sale in 3-NDFL land plot? We know: 01 or 09.
If we talk about renting an apartment, the income code in 3-NDFL is 04. Everything is simple here, since the word “rent” itself is in the name of the code.
But what to put in 3-NDFL income code when winning the lottery? Apparently - 10 "Other income".
It is more difficult with the income code in 3-NDFL when selling shares. In our opinion, this will be code 03, since a share is a security. And according to the Tax Code, income from operations with securities is the proceeds from their sale (Article 329).
INTERNET CONFERENCE
25.01.2016 - 02.02.2016
personal income tax payment and personal income tax reporting
Dividends in the 2-NDFL certificate in 2016
Svetlana Sergeevna:
- CJSC on the simplified tax system with the object of taxation "income" pays dividends only to individuals Submits an income tax return to the tax office. (Although it is not a payer of income tax) 1. How often to provide a certificate of income (Appendix No. on profit) 2. If the recipient of dividends is an employee of the organization and receives a salary, whether dividends should be reflected in the certificate 2 of personal income tax or only in the certificate to Appendix No. 2
« main book»:
- In case of payment of dividends to individuals, JSCs are required to submit to the IFTS instead of 2-NDFL an income tax declaration (in particular, Appendix No. 2) in the manner and within the time limits established for such a declaration<п. 4 ст. 230 НК РФ; п. 1.8 Порядка заполнения налоговой декларации, утв. Приказом ФНС от 26.11.2014 № ММВ-7-3/[email protected]>. That is, it would seem that it is necessary to report on the results of each reporting (tax) period in which tax agent paid dividends to individuals<пп. 3, 4 ст. 289 НК РФ>. And the Ministry of Finance agreed with this<Письма Минфина от 03.09.2014 № 03-04-06/44152, от 05.09.2014 № 03-04-06/44588, от 03.10.2014 № 03-04-06/49854>.
However, the FTS thought differently. In her opinion, the declaration should be submitted only at the end of the year, since for personal income tax the tax period is a year, and there are no reporting periods<Письмо ФНС от 20.06.2014 № ГД-4-3/[email protected]>. This position was later reflected in the Procedure for filling out the declaration. It prescribes to draw up Appendix No. 2 only for the tax period<п. 17.1 Порядка заполнения налоговой декларации, утв. Приказом ФНС от 26.11.2014 № ММВ-7-3/[email protected]>.
Thus, Appendix No. 2 as part of the declaration can be submitted only at the end of the year.
In 2016, there were certain changes in the coding of income for personal income tax. Businesses and entrepreneurs who fill out employee certificates need to carefully study the new rules so as not to make mistakes.
We will analyze how this or that income code is deciphered in the 2-personal income tax certificate, what was added to the list, how to use this information in 2017.
Legislative grounds
Order No. ММВ-11-633, signed on November 22, 2016, Federal tax office(FTS) amended the list of ciphers used to designate taxable income of individuals. These innovations are valid from December 26 of the said year, therefore, they are relevant in 2017.
The changes affected the following types of receipts of citizens:
- the number of deductions for parents of minors has increased, including:
- introduced a different encoding for relatives and foster mothers and fathers;
- a separate group includes bonus accruals paid from the profit of the enterprise;
- some items are excluded from the list.
The main order regulating the described ciphers was signed on September 10, 2015 and has the number ММВ-7-11/387. Changes have been made to it, which must be guided by when filling out certificates.
income statement template
Download for viewing and printing:
Made clarifications
According to the new order, some positions have not changed much. Their decoding is just clarified. These include codes:
- 1532;
- 1533;
- 1535;
- 2641.
All of them describe receipts from operations with financial instruments. In the order, their description was specified with the term “derivatives”, which did not affect the semantic part.
Attention: 2000 item refers to the income of military personnel. Its transcript is expanded and contains a reference to article 217 of the Tax Code.
Small non-fundamental changes have occurred in the description of the 3010 cipher. It concerns the amount of winnings.
Download for viewing and printing:
Excluded codes
The Federal Tax Service considered two positions irrelevant. And removed from the list:
- 1543 - proceeds from operations on an individual investment account;
- 2791 - part of the earnings of employees, issued by agricultural products.
Attention: in 2017 you do not need to use codes:
- 1543;
- 2791.
Innovations
New ciphers have been added to the list. They are shown in the table:
| The code | Description |
| 1544 | Profit from transactions with securities (Securities) in the relevant market, accounted for on a personal investment account |
| 1545 | The same for income from non-tradable securities |
| 1546 | Profit from the use of derivative financial instruments to the Central Bank |
| 1547 | The same for investments that did not enter the market |
| 1548 | Profits from investments not based on the central bank |
| 1549 | The same for profits received from financial instruments that did not enter the market |
| 1551 | Income that is interest on repayment of loans |
| 1552 | The same type of proceeds on REPO loans |
| 1553 | Income on short REPO positions |
| 1554 | Profits from the exchange of securities |
Important: the awards are divided into two positions, taking into account the source of their funding:
- 2003 - from the profit of the enterprise, targeted revenues;
- 2002 - from other legitimate sources.
Full list of codes for 2017
For ease of use, the list is compiled by types of receipts to the accounts of individuals. It includes all possible income accrued to citizens under the current legislation. Here are some of them that are not mentioned above:
| Cipher | Description |
| 1010 | Accruals of dividend amounts |
| 1011 | Interest, except:
|
| 1011 | Debt obligations and interest thereon, excluding those listed in the previous paragraph |
| 1110 | Income from bonds purchased before 01.01.2007 |
| 1120 | Profit from the management of mortgage deposits made before 01/01/2007 |
| 1200 | Money insurance |
| 1201 | Financing of sanatorium recovery (vouchers) |
| 1202 | The difference between insurance accruals and contributions (except for pensions) |
| 1203 | Proceeds from property insurance |
| 1211 | Insurance premiums paid for workers by employers |
| 1212 | Compensation upon termination of an employment contract |
| 1213 | Amounts not covered by tax deduction in accordance with Article 219 of the Tax Code |
| 1215 | Receipts received due to termination of the agreement on non-state pension insurance |
| 1219 | The amount secured by the deduction in accordance with paragraphs. 4 p. 1 art. 219 in relation to ordinary pension insurance |
| 1220 | The same when terminating a contract for non-state insurance |
| 1240 | Non-state pensions |
| 1300 | Copyrights and more |
| 1301 | Copyright Resale |
| 1400 | Property rental |
| 1530 | From valuable papers rotating in the market |
| 1531 | For transactions with the securities outside the market |
| 1536 | Receipts from the Central Bank |
| 1537 | Interest on REPO loans |
| 1538 | For other loans |
| 1539 | For short REPO positions |
| 1540 | From contributions made to the authorized capital of the enterprise |
| 1541 | From the exchange of the Central Bank (REPO) |
| 1542 | Compensation of the authorized capital after leaving the LLC |
| 1550 | From participation in shared construction |
| 2001 | Remuneration to members of the board of LLC |
| 2010 | Accruals under civil contracts |
| 2012 | Vacation |
| Copyright receipts for: | |
| 2201 | literary creativity |
| 2202 | artistic and graphic creativity |
| 2203 | works of sculpture |
| 2204 | audio and video recordings |
| 2205 | musical works |
| 2206 | preparation of works for publication |
| 2207 | reproduction of creative works |
| 2208 | scientific work |
| 2209 | inventions |
| 2210 | Accrual to successors of the author's right |
| 2300 | unemployment benefit |
| 2400 | Rent for transport, pipelines, power lines |
| 2510 | Payment of property rights |
| 2520 | Receipts and accruals issued in natural product |
| 2530 | natural wages |
| 2610 | Savings in the use of borrowed funds |
| 2630 | Income from the sale of goods of an interdependent organization |
| 2640 | Benefit from the purchase of the Central Bank |
| 2641 | From the acquisition of production tools |
| 2710 | financial aid |
| 2720 | Present |
| 2730 | Prizes and cash rewards |
| 2740 | Prizes from advertising campaigns |
| 2750 | Prizes received for participation in competitions |
| 2760 | Help from an employer |
| 2761 | Assistance to the disabled from specialized organizations |
| 2762 | Assistance with the birth (adoption) of a child |
| 2770 | Reimbursement for the cost of medicines |
| 2780 | Reimbursement of expenses for the purchase of medicines not included in Article 217 of the Tax Code |
| 2790 | Gifts to privileged categories of citizens:
|
| 2800 | Discount on promissory notes |
| 2900 | From currency transactions |
| 3010 | Winnings from gambling |
| 3020 | Interest on bank deposits |
| 3022 | Income of shareholders, including members of agricultural cooperatives |
| 4800 | Other |
Special conditions
For some positions there are limits that are not taxed. They should be taken into account when filling out the certificate. These include the following codes:
- 2720 - gifts. Taxes are calculated from the amount exceeding 4 thousand rubles.
- 2760 - material assistance. This position is also limited to 4,000 rubles. If the accruals exceed the specified figure, then they are taxed.
- 2762 - a one-time payment for the birth (adoption) of a child. It should not exceed 50 thousand rubles. for one baby. The surplus is included in the tax base.
What is always subject to income tax
There are incomes that cannot be excluded from the taxable base. Their codes are:
- 2000 - earnings;
- 2002 and 2003 - premium;
- 2010 - under civil law contracts;
- 2012 - holiday pay;
- 2030;
- 2610;
- 2001 - remuneration of the head;
- 1400, 2400 - rent of property and transport;
- 1010 - dividends.
Watch the video about the 2-personal income tax certificate
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