117 deduction in 2ndfl. Decoding deduction codes on personal income tax. Deductions for non-invalid income received from the tax agent

In 2016, the tax legislation of the Russian Federation underwent some changes that mainly relate to issues. tax deductions. We find out which tax deduction codes must be applied in 2017.

Table of deduction codes

Each deduction code in Help 2- NDFL is indicated by an accountant in accordance with the current this year The table shown in the Appendix to the order of the FTS from November 2015.

It is on the basis of this application that the tables are formed below, in which codes with decodes and sums are displayed.

Standard deductions

The code	Decoding	Amount, rub.
104	Persons submitted to the Great Awards, Heroes of the Russian Federation, the former prisoners of ghetto and concentration camps, participants of the blockade of Leningrad, evacuated from the radioactive contamination zone, relatives of the dead military personnel	500
105	Victims of radial illness, as well as persons who participated in the elimination of the consequences of the accident in Chernobyl	3000
114-125	Excluded	—
126/130	On the 1st Child Parent / Guard or Trustee	1400
127/131	On the 2nd child with a native or receiving parent	1400
128/132	On the 3rd and subsequent children with native and adoptive parents	3000
129/133	On a child / disabled person, as well as on the passing training of a disabled person of 1-2 groups under the age of 24, a parent (native or receiving)	12000/6000
134-149	For each of the children, as well as to a child with the status of a disabled childhood or a student of the disabled person of 1-2 categories in the only parent (native or receiving). Used for single parents, as well as for those who provided a written refusal to receive benefits	Double-size relevant amount

Attention! The tax base is reduced to the moment until the taxpayer's income from the beginning tax period Does not reach the amount of 350 thousand rubles. If one parent is in the family, he should be deducted in a double size.

Property deductions

Social deductions

The code	Decoding	Amount, rub.
320-321	Extern, full-time or correspondence training employees, as well as their children under the age of 24 (including reception)	The amount of expenditure for training, but within 50,000 rubles
324	The cost of treatment of the taxpayer, as well as its parents, children, spouse / spouses, wards	The amount of expenses incurred, but not more than 120 thousand rubles
325	Expenditures on voluntary insurance taxpayer, as well as his close relatives	Maximum value of deduction - 120 thousand rubles
327	Payments to Pension Accounts NPF	Reimbursement of no more than 120 thousand rubles
328	Payments to the account of the accumulative part of the pension	In the amount of incurred costs

Attention! Features of reducing the taxable base associated with the social needs of citizens, regulates Article 219 of the Tax Code of the Russian Federation.

Professional deductions

Good to know! Professional expenses taken into account in reducing the tax base are also limited to the limit defined in Article 221 of the Tax Code of the Russian Federation. Download for viewing and printing:

Deductions from remuneration and income not subject to taxation

Important! The taxable base is reduced by the amount of income, but not more than the limit set in Art. 117 of the Tax Code of the Russian Federation (Art. 28). Download for viewing and printing:

Investment deductions

General concepts

Tax deductions call certain amounts to which it is necessary to reduce tax base Employee under implementation cash payments and pay tax in the FTS.

Legislation establishes the exact dimensions of the deductions, calculating them depending on the conditions of application.

Currently distinguish 5 types of deductions:

1. Standard, also called "children's".
2. Social envisaged to reimburse expenses on the social needs of citizens.
3. Property, allowing to compensate losses when buying or building housing.
4. Investment, which appeared in 2014 to reduce the taxable base for trade income securities.
5. Professional, related to costs when receiving labor income.

For each type of deduction from the tax base, there is a digital deduction code. In Help 2, the NDFL accountant specifies this code if the employee refers to the preferential category of taxpayers.

Attention! To reduce the amount of taxable income, the taxpayer has the right to apply to the employer or directly to the Tax Inspectorate.

What's new

At the end of 2015, the Ministry of Justice registered the next order of the FTS, according to which certificate-2-NDFL for the past year, as well as for the years and subsequent years, must be formed, taking into account new income codes and deductions.

The following changes are noted in the codes:

• claims are made in part of the amounts that reduce the taxable base under Art. 214.1-214.4 of the Tax Code (operations with cash, securities and other financial instruments);
• section " standard deductions»Supplemented by codes to reduce the taxable base for child guardians (general codes 114-125 were previously used for both parents and minor guardians);
• tax deduction codes 114-125 are excluded;
• excluded code 617 of the section of investment deductions.

Important! In terms of property and social deductions, changes or exceptions are not made. Download for viewing and printing:

Finally

The main thing is to remember any citizen of the Russian Federation - to claim compensation of incurred costs can only the person who receives official income taxable at a rate of 13%.

To get a tax deduction, it is enough to write a special application for the employer's name at work or to independently submit a declaration to the FNS authority at the place of residence.

Look at the video on how to fill in Help 2-NDFL

On the same topic

NDFL is a tax on the income of individuals, which is paid in the cases stipulated by law.

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At the same time, the legislator has introduced the right to reduce a few tax load On citizens.

We are talking about the tax deduction, that is, the procedure that allows you to return the part of the taxes paid by the state. There are several options for such deductions, each of which has its own characteristics.

What to pay attention to

In accordance with the current legislation of Russia, citizens are obliged to pay taxes on committing certain financial actions, if it is directly provided by law. Tax burden has been introduced to form a state budget.

In fact, any profit gained by an individual shall be taxed (there are exceptions directly indicated in the law).

But to reduce the tax burden is also possible for what you need to use one of the ways.

The most common option is to use the right to a tax deduction that is considered the amount capable of reduce the amount of the tax.

Deduction is not just social Mera, not paying from the state, but a way to slightly reduce the burden, which has already been incurred.

First of all, it is necessary to find out which categories of citizens have the relevant right in accordance with the legislation Russian Federation.

So, only the resident of the Russian Federation can be calculated on this benefit, which is simultaneously the recipient of income.

The deduction can be obtained after buying real estate, payment of training, including his parents, if they paid the education of children, participants in combat operations and so on.

It is worth paying attention to the fact that the deduction is provided only within the taxes paid earlier.

If a citizen does not work or did not pay for NDFL, it will not be able to use this right, so it will contradict the very concept of deduction.

There are several types of tax deductions for individuals, each of which will differ depending on the scope of application.

So, in one case, we are talking about social expenditures, for example, treatment costs that can be partially compensated in the other - property moments further.

Purpose of application

The purpose of any tax deduction is to weaken the tax burden. This benefit should help financially the citizens who were tax residents and suffered certain expenses within their activities.

Benefit is not social payment, that is, not formed at the expense state budget, and depends on the values \u200b\u200bof taxes paid by the citizen earlier.

It has a tax deduction limit that will depend on type:

1. Property deduction when buying real estate can not be more than two million rubles, and when used mortgage loan - Three million.
2. When paying education for itself, the limit will be one hundred and twenty thousand, and when paying for children - no more than fifty thousand.
3. When paying for treatment, the extreme deduction is one hundred and twenty thousand.
4. With expensive treatment limit amount Not installed.

To get a tax deduction, you need to meet some requirements and perform certain actions.

A citizen must first of all be the tax residents of the Russian Federation, that is, to have the status, according to which he receives the obligation to pay taxes to the Russian budget.

The preparation procedure is issued different ways, depending on the type:

You will need to contact anyway either to an employer or to the tax service. In each case, a package of documentation confirming the right to receive a deduction and an accurate amount that citizen spent was spent.

Table codes

Table of tax deductions on personal income tax is determined in accordance with the order of the Federal Tax Service RF:

Type of deductions	Existing codes
Standard deductions under Article 218 of the Tax Code of the Russian Federation	104, 105, 126-149
Codes for reducing the tax base under Article 214.1 of the Tax Code of the Russian Federation	201-210
Codes for reducing the tax base under Article 214.3 of the Tax Code of the Russian Federation	211, 213
Codes for reducing the tax base under Article 214.4 of the Tax Code of the Russian Federation	215-241
Codes to reduce the tax base under Article 214.9 of the Tax Code of the Russian Federation	250-252
Property deductions under Article 220 of the Tax Code of the Russian Federation	311, 312, 320, 321, 324-328
Professional deductions under Article 221 of the Tax Code of the Russian Federation	403-405
Delegations under Article 217 of the Tax Code of the Russian Federation	501-510
Investment tax deductions	618-620

Each type of deduction submitted in the table is characterized by its features, that is, applied in its special situation. When writing an application for the right of deduction, you need to correctly specify its code.

Classification of NV

All deductions are divided into several categories:

1. Standard deductions.
2. Social deductions, such as payment for education or medical services.
3. Property, for example, after purchasing an apartment.
4. Professional, that is, inherent in only certain citizens of established professions.
5. Investment.

Each type of deduction is regulated by a separate article. Tax Code RF.

Standard to employee

These types of deductions are distributed to the persons listed in Article 218 of the Tax Code of the Russian Federation, including those citizens who have children. Application blank for a standard tax deduction can be.

These types of deductions include those that actually reduce the base of the monthly taxable income:

On participants in the liquidation of Chernoby, disabled people of the Great Patriotic War and other military conflicts	In the amount of three thousand rubles
Participants in military conflicts, the heroes of Russia and citizens equivalent to them, participants in the blockade of Leningrad, prisoners of concentration camps, disabled people of the first two groups, people who were evacuated from the territories infected with radiation, spouses and parents who died when mercy of military debt	In the amount of five hundred rubles
Deductions for children in the amount of one thousand four hundred rubles on the first two children	And three thousand for each next

One of the parents has the right to refuse deductions in favor of the second. The right of deduction is preserved until the child's majority.

Property

Article 220 of the Tax Code of the Russian Federation identifies property deductions that can be used when purchasing some types of ownership.

Return some amount can be in case:

You can get a deduction for paid tax when selling real estate. Application form on property deduction can be.

A citizen is fully exempt from him if there is more than five years or received it after privatization, inherited or by donation from a relative more than three years ago.

If this period did not end, you can get a deduction in the amount of income, but not more than a million rubles when selling housing and no more than two hundred and fifty thousand when selling other property.

Social

Social deductions can be issued under the following circumstances:

Donations to religious organizations, charitable funds	Not more than a quarter from tax pay costs. Such organizations and funds must be officially registered and have a license to carry out their activities.
When paying for your own full-time education	No more than one hundred and twenty thousand and when paying for children of no more than fifty thousand children. Such right have and take the sisters if the education is paid
For treatment not more than one hundred and twenty thousand	If a particularly complex treatment is carried out, then the amount is limited.
For insurance	No more than one hundred and twenty thousand

Additionally, it is possible to deduct the qualification assessment, in the amount of not more than one hundred and twenty thousand. Application blank can be.

At the moment, active talk about granting deduction, if a citizen go on vacation to one of the resorts within the country. This is done to stimulate tourism inside the state. But the law has not yet been adopted.

Professional

Such deductions will be available. individualsif they are engaged in the provision of services in civil contracts, but are not individual entrepreneurs, for example, inventors, persons performing work under contracts, authors of literary works.

Who provide benefits for children

Benefits for children can be provided to their parents if they receive official income taxable.

For example, a similar deduction is available to parents paying for their children's education, their treatment.

Video: Initial aspects

These rights have the brothers and sisters if these services are paid for and, accordingly, guardians, trustees and adoptive parents.

Employers expect personal income PFFs from the income of workers, taking into account tax deductions. In the Help 2-NDFL deductions provided to the employee, indicate the code. See decryption of deduction codes in 2018 in the table.

New deduction codes on NDFL in 2018

FTS officials approved amendments to the order of the Federal Tax Service of Russia No. MMB-7-11 / [Email Protected] from 09/10/15 The amendments affect the codes of income and deductions on NDFL since 2018.

From January 1, 2018 a new deduction code appeared (the amendment was made by the FNS order from 24.10.17 No. MMB-7-11 / [Email Protected]):

• 619 - the amount of positive financial resultsobtained by operations taken into account on an individual investment account.

When applying new deduction codes on personal income tax in 2018

The project is under refinement. Officials have not yet explained whether it is necessary to apply changes when filling out the 2-NDFL certificates for 2017.

In Help 2-NDFL deductions, specify in the encoded form in Section 4 "Standard, Social, Investment and Property Tax Delections". First, specify the code provided by the employee's benefits, then - total deductions on this code.

Example

During 2017, the employee was accrued monthly wage in the amount of 18,000 rubles. Every month he was given a deduction on a minor child in the amount of 1400 rubles. In the Help 2-NDFl accountant will indicate:

• Code 126,
• Amount 16800 rub. (1400 rubles * 12 months).

PCTP tax deduction codes 2018: Table

In Appendix 2 to the Order of the Federal Tax Service of Russia No. MMB-7-11 / [Email Protected] from 09/10/15 The deduction codes on NDFL are combined by category:

• Standard tax deductions,
• Deductions for securities operations,
• Refts on repo operations,
• Benefits in the amount of interest on loans,
• Losses on securities operations,
• Property deductions,
• Social deductions,
• Professional tax breaks,
• Material assistance and presents of gifts,
• Investment deductions.

Each deduction in the list is assigned a numeric code to specify in Help 2-NDFL. If some benefit has not been assigned a separate cipher, use the code 620 "Other sums that reduce the tax base".

Codes of standard tax deductions on personal income tax in 2018 on children in the form of a table

Most often, employers provide employee standard tax breaks for children. Recall that standard benefits are provided for children:

• Minors, that is, not reaching full 18 years,
• Adults, aged 18 to 24 years old, students in high school, graduate school, ordinature, military school.

We offer to use the table with decoding the codes of standard tax deductions for children in 2018:

Who receives deduction	Size of deduction	First child	Second child	Third and next child	Disabled child
Native parents or adoptive parents
Native parents and their spouses, adoptive parents	Single
The only parent
One of the parents (adoptive parents), if the second refused deduction
Reception Parents, Trustees, Guards
Adoptive parents	Single
Sole adoptive parent
One of the foster parents if the second refused deduction

The amounts of children's deductions in the same size are:

• 1400 rub. - on the first child
• 1400 rub. - on the second child,
• 3000 rub. - on the third and next child,
• 12000 rub. - For a disabled child.

Example

Since January 2017, the employee has been deducted every month at the first minor child. In May, the employee was born a second child. In the Help 2-NDFl accountant will indicate:

• Code 126, the amount is 16800 rubles. (1400 rubles * 12 months)
• Code 127, amount of 11200 rubles. (1400 rubles * 8 months [from May to December]).

620 deduction code in Help 2-NDFL in 2018

List in Appendix 2 to order of the Federal Tax Service of Russia No. MMB-7-11 / [Email Protected] from 09/10/15 Completes code 620 "Other sums that reduce the tax base in accordance with the provisions of chapter 23" Tax on Independent Individuals "."

Thanks to this code, the list of deductions that the employer can take into account when calculating the NDFL remain open. This code is used in providing deductions provided for by law, but not having a separate cipher.

Codes of tax deductions on personal income tax is needed to fill out the 2-NDFL reference. In 2018, tax deduction codes adjusted: Standard deductions for children changed. The article is a table with deduction codes on personal income tax, which are valid in 2018.

Codes of tax deductions for PMFL 2018, which is represented by

Tax deduction codes are directly connected with NFFL. If an employee receives revenues at the place of work, the employer pays income tax with them. However, there are a number of deductions to reduce the tax base of NFFLs, as a result of which the amount of tax itself decreases.

The deductions are different, most familiar with most workers are standard children's deductions. They are put to employees who have kids under the age of 18, or children of full-time students under 24 years. But these are not the only deductions.

To designate 2-NDFL in Help, what type of tax deduction was made in 2018, tax deduction codes were introduced on personal income tax. The deduction code in Help 2 NDFL is a number consisting of three digits and denoting a certain type of deduction.

Each such code corresponds to one defined deduction.

For example:

Code 126 denotes a standard tax deduction on the first child up to 18 years old (or the student of a full-time department of any educational institution is up to 24 years) in the amount of 1,400 rubles. parents or adoptive parents.

Code 130 - If the same deduction is made guardian or trustee of the child.

The code 311 is an already property deduction on personal income tax. Such a deduction is made an employee who bought housing within the Russian Federation

Code 320 - Social deduction, which is done by an employee who has paid for his studies.

When filling out 2-NDFL, the accountant specifies in the 4th section of the document deduction codes.

All codes are collected in a special table, where they are divided into sections, about it will we are talking below.

Important! It is impossible to indicate the total amount of all deductions, even if they relate to one employee. For each deduction in 2018, its code has been developed.

Codes of tax deductions on personal income tax 2018 table with decoding

According to the Decree of the Government of the Russian Federation of October 24, 2017 No. MMB-7-11 / [Email Protected] The table of tax deductions codes have been made.

So from January 1, 2018, a new code 619 will be valid. It means the tax deduction provided by the employee on the occasion of obtaining them income from operations on an individual investment account.

The table itself has kept its appearance and its structure. It consists of partitions, each of which includes a group of identification codes for NFFLs relating to a certain type. To make it easier to find the desired code, first read the partitions of the table. Then you do not have to overclock it entirely.

Code Group	Name section
	Standard deductions for children (Article.218 of the Tax Code of the Russian Federation)
	Investment deductions specified in Art. 214.1 NK RF
	Delegations on repo operations, Article.214.3 of the Tax Code of the Russian Federation
	Investment deductions specified in Art. 214.4 NK RF
	Investment deductions specified in Art. 214.9 of the Tax Code of the Russian Federation
	Property tax deductions regulated by Art. 220 NK RF
	Social deductions related to training, according to claims 2 of paragraph 1 of Article.219 of the Tax Code of the Russian Federation
	Social deductions related to treatment and medical insurance
	Social deductions related to additional pension insurance PP.4 and pp.5 p.1 of Article.219 of the Tax Code of the Russian Federation
	Professional tax deductions indicated in Art.221 of the Tax Code of the Russian Federation
	Social deductions related to material assistance, gifts, prizes Art.217 of the Tax Code of the Russian Federation
	Tax deduction from dividends under Article 214 of the Tax Code of the Russian Federation
	Investment deductions stipulated in Article.219.1 of the Tax Code of the Russian Federation
	Other sums that reduce the tax base in accordance with the provisions of Ch.23 of the Tax Code of the Russian Federation

Opposite each deduction code included in the table, the decoding is given. This is how it looks in the sample:

Attention!If you have done deduction by personal income, and you cannot find the corresponding code to it in the table, put the 2-NDFL 2018 in the Help 620. Just first check with CH.23 of the Tax Code of the Russian Federation

It is worth saying about individual deduction codes for NDFLs, in particular, we are talking about deduction codes for personal income tax in 2018, and some others.

Codes of standard tax deductions on personal income tax in 2018 on children, table

Back in 2017, the codes of tax deductions for ndfl children were changed. 114-122 were abolished, and 126-149 were introduced instead. This is due to the fact that for trustees, guardians, adoptive parents and parents the amount of deductions are now different. To separate these categories of citizens, a new series of standard children's deductions codes was approved.

Draw your attention to! When you provide one parent (guardian, trustee) at once a few children's deductions, each of them in 2-NDFL fit separately with your code.

For example: code 130 - 1400 rubles of guardian (for the first child); 131 - 1400 rubles guardian (on the second child).

Table of children's deductions for NDFL in 2018 with decoding

View of children's deduction	First child (1400 rubles)	Second child (1400 rubles)	Third and all subsequent children (3000 rubles)	If a child is disabled (12 000 rubles)	If a child is disabled (6000 rubles)
Parents, parent and adopter
Standard single
Double deduction if the parent is loner
Receiving parents, guardians, trustees
Standard single
Double deduction if the receiving parent, guardian, trustee is loner
Double deduction when the second spouse refused deduction in favor of the first

620 deduction code in Help 2-NDFL 2018, what it is

Very often, questions arise when specifying the deduction code 620 in the Help 2-NDFL. This is a universal code that serves as a rescue circle for deductions that do not fit into the main existing codes.

The code 620 means "other amounts that reduce the tax base in accordance with the provisions of Chapter 23" Tax on Indecents of Individuals ".

That is, it turns out when the deductions are not specified in Appendix 2 to the order of the Federal Tax Service of Russia of September 10, 2015 No. MMB-7-11 / 387 and in the Decree of the Government of the Russian Federation of October 24, 2017 No. MMB-7-11 / [Email Protected] An accountant may feel boldly into the Help 2-NDFL code 620. Such manipulations of the Tax Code of the Russian Federation make it possible to implement.

Will be fined in 2018 for incorrectly specified deduction code for personal income tax

As if carefully did not relate to documents, but human factor Nobody canceled, therefore the risk is a risk that in 2-NDFL you will specify the deduction code incorrectly.

First, so that this does not happen, look carefully at the table of deduction codes for personal incomparation with decoding presented above.

Secondly, if you make a mistake, the FNS does not have a clear state of fines in this situation, which means that it is possible to justify.

Nevertheless, for the provision of a 2-NDFL certificate with an error, according to claim 1 of Article 126 of the Tax Code of the Russian Federation, you may be fined in the amount of 500 rubles for each document.

When forming tax agents of certificates f. 2-NDFL Along with income codes, you must specify deduction codes. The values \u200b\u200bof the indicators approved the FTS in order No. MMB-7-11 / [Email Protected] from September 10, 15. The document is edited by order No. MMB-7-11 / [Email Protected] From 10/24/17 As in 2018, correctly fill out the deduction code in the Help 2-NDFL for 2017? The answer is below.

Purpose of deduction code

When paying income to individuals, employers have them income tax on the rate applied. In the calculation process, citizens can use so-called deductions, that is, on legal grounds to reduce the taxable amount and, accordingly, the value of the NDFL to calculate.

In the future, when filling out the table part of the annual reference f. 2-NDFL, accountants affix codes on all the types of deductions provided by the physicals. The regulatory requirement to identify the types of deductions to individuals by specifying federal codes approved in paragraph 1 of Stat. 230 NK RF. The values \u200b\u200bof the codes are brought in Table. 3 certificates, opposite the income taxable. When using different deductions, the accountant consistently reflects all of them. Social, property or standard deductions are also given in Table. 4. In 2018, when filling out the references for 2017, you should use updated codes.

Note! The main adjustments were made by order No. MMB-7-11 / [Email Protected] 11/22/16 and order No. MMB-7-11 / [Email Protected] Added only one code of deduction "619" used in obtaining positive income from investment activity On an individual account.

Types of deduction codes

We study the structure of the updated table by deductions. In total, it presents 14 sections. The main place is occupied social deductions (Stat. 219 of the Tax Code of the Russian Federation), Standard (Stat. 218 of the Tax Code of the Russian Federation) and special, intended to reduce the base on the standards of stat. 214.1, 214, 214.3, 214. 4 and 214.9 of the Tax Code of the Russian Federation. Additionally, the list contains information on property deducts, professional, investment; And also provides data on non-invalid income in Stat. 217 NK RF.

How to declare deduction in 2-NDFL when buying an apartment? For these purposes, the declaration f. 3-NDFL. A certificate of 2-NDFL is attached to confirm the income received by citizen for the year. In addition, other documents on the demand of the tax inspectorate will be needed.

Deduction codes in f. 2-NDFL - Main values:

• Code of deduction 503 in Help 2-NDFL - is used in part of the amounts of Mattheck Human Resources, including dismissed disability or due to retirement of specialists (Stat. 217 of the Tax Code of the Russian Federation).
• Code of deduction 114 in Help 2-NDFL - all codes with values \u200b\u200bfrom 114 to 125 are removed. Instead, codes were adopted 126-149. Consequently, on deductions to the first child (code 114), the value of 126 is valid, on the second (115) - 126, etc. (Stat. 218 Tax Code of the Russian Federation).
• Code of deduction 508 in Help 2-NDFL - is used at the same time in part of the Matthews in the birth of children (Stat. 217 Tax Code of the Russian Federation).
• Code of deduction 501 in Help 2-NDFL - applies when issuing gifts by employers (Stat. 217 Tax Code of the Russian Federation).
• Code of deduction 104 in Help 2-NDFL - denotes the deduction of 500 rubles., Which relies on persons on sub. 2 p. 1 stat. 218 Tax Code. For example, these are the heroes of the Russian Federation and the USSR, the participants of the Second World War, the disabled I c. and II, as well as childhood, etc.
• Code of deduction 115 In Help 2-NDFL replaced by code 126 (Stat. 218 of the Tax Code of the Russian Federation).

And what is the deduction code 2012 in the Help 2-NDFL? Immediately say this encoding is not used to designate deductions, but in order to explain the types of income. In particular, the 2012 indicator indicates vacation workers. A complete list of current codes is given in Annexes 1, 2 of the Order No. MMB-7-11 / [Email Protected], Read more about income codes in our

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