In each individual document 2 personal income tax, the agent must fill out the cells. He must indicate income and tax deductions. Tax service specialists annually supplement the composition of personal income tax deduction codes. Accountants must constantly improve their skills in order to fill out reports correctly.
Ciphers
The tax deduction code is a three-digit numeric value. Deduction - an amount deducted in the presence of documented information from the calculation base. It reduces the fiscal tax on a citizen’s income.
Sections of personal income tax deduction codes
Some amounts and deductions on the income statement are indicated in section three. The deduction is displayed opposite the citizen’s income to which it is applicable. For other deductions, the certificate contains section four. Social, property, and standard deductions are prescribed there.
Deductions for children
Standard deductions are provided from citizens' income, which is taxed at a rate of thirteen percent. As part of these benefits, tax legislation provides deduction codes for children. They are provided on the basis of applications submitted by citizens to the accounting department or inspectorate, together with certificates confirming the right to such a deduction.
Previously, the old child tax credit codes were in effect. Old deductions and codes are shown in the table below.
New ciphers for 2018
Conditions for providing deductions for children:
- The child's age must not exceed the age of majority.
- For a child studying full-time at an educational institution, the age limit is twenty-four years.
- The earnings (except for income from dividends) of the recipient of the deduction for the year on an accrual basis should not exceed three hundred fifty thousand rubles. When the total income exceeds the maximum threshold, child deductions will no longer be provided.
- The deduction is provided for any child, regardless of the provision to previous children.
- If a parent or guardian is recognized as the only parent or guardian, then the fiscal deduction is provided to him in double the amount. The reason for the only parent is the death or recognition (statement of recognition) as missing of the second parent.
- If the single parent gets married, then the double deduction for the single parent ceases to be provided.
- If the second parent submits an application for refusal to provide a child deduction. A double deduction can be transferred to another parent (including adoptive parents) at their request.
New child deduction codes for 2018 have been introduced. More details about the new ciphers are given in the table below. Deduction code 114 has been replaced by code 126.
| Code | Size | Decoding | |
| Who is the recipient | Child | ||
| 126 | 1400 | Parent, adoptive parent | First |
| 127 | 1400 | Second | |
| 128 | 3000 | Third (subsequent) | |
| 129 | 12000 | Disabled child | |
| 130 | 1400 | Guardian, trustee, foster parent | First |
| 131 | 1400 | Second | |
| 132 | 3000 | Third (subsequent) | |
| 133 | 6000 | Disabled child | |
| 134 | 2800 | Parent or adoptive parent who is the only parent | First |
| 136 | 2800 | Second | |
| 138 | 6000 | Third (subsequent) | |
| 140 | 24000 | Disabled child | |
| 135 | 2800 | Guardian, custodian or foster parent who is the only parent | First |
| 137 | 2800 | Second | |
| 139 | 6000 | Third (subsequent) | |
| 141 | 12000 | Disabled child | |
| 142 | 2800 | Parent or adoptive parent. The second parent refused the deduction | First |
| 144 | 2800 | Second | |
| 146 | 6000 | Third (subsequent) | |
| 148 | 24000 | Disabled child | |
| 143 | 2800 | Guardian, trustee or foster parent. The second parent refused the deduction | First |
| 145 | 2800 | Second | |
| 147 | 6000 | Third (subsequent) | |
| 149 | 12000 | Disabled child | |
Property tax deductions
From 2008 to 2014, the amount of deduction for property was within two million rubles per property. The deduction for interest paid on credit loans for the purchase of real estate was not limited.
The amount of tax deduction since 2014 is limited to two million rubles per taxpayer. You can claim a deduction for several objects until the total cost reaches the maximum threshold. The deduction for interest on a mortgage loan is limited to three million rubles. These rules apply to citizens who did not receive a deduction before 2014.
Every year a citizen can return no more than thirteen percent of the annual income taxed at this rate. Tax deductions are not possible on dividends.
| Code 311 | Income spent on the construction or purchase of real estate on the territory of the Russian Federation, the acquisition of land provided for housing construction, and the land on which the purchased real estate is located |
| Code 312 | Income used to repay interest on loans actually spent on the construction or purchase of real estate on the territory of the Russian Federation, the acquisition of land provided for housing construction, and the land on which the purchased residential property is located, to repay interest on loans received from credit institutions for the purpose of on-lending for the construction or purchase of objects in the Russian Federation |
It is possible to receive a tax deduction:
- in the year of signing the acceptance certificate of transfer and further, if the citizen had a contract for shared participation in construction, a contract for the assignment of rights of claim to a document of participation in construction, a contract for a housing construction cooperative;
- in the year of making an entry in the register of real estate and rights to it and beyond.
The right to a property deduction does not cease. A person can obtain it subject to the restrictions in force at the time of obtaining the right. The deduction can be issued from the year the right to it arose. Pensioners can receive a deduction from the income of the past four years.
Social deductions
A social tax deduction is given to a citizen who has spent his own earnings on expenses related to treatment or the purchase of medicines:
- treatment for yourself, your husband (wife), first-degree relatives, children (until they reach adulthood);
- medications prescribed to a citizen, his wife (husband), parents, children under the age of eighteen during treatment and purchased from personal funds;
- insurance premiums to organizations under personal health insurance contracts for the taxpayer, wife (husband), parents, children (until they reach the age of majority).
Taxpayer standard deduction codes are shown in the table below.
| Code 320 | Full-time education in higher educational institutions, brother (sister) under the age of twenty-four |
| Code 321 | Education for supervised children under twenty-four years of age |
| Code 324 | Medical services for yourself, parents, spouse, children (including adopted children) under the age of eighteen, wards under the age of eighteen |
| Code 325 | Insurance premiums paid under insurance contracts on a voluntary basis for oneself, first-degree relatives, children (including adopted children, wards) under the age of eighteen, concluded with insurance companies operating on the basis of a license providing for payment by such insurance companies exclusively for services amount of actual expenses |
| Code 326 | Expenses for expensive treatment in medical institutions |
According to Russian legislation, the maximum allowed amount of monetary expenses for treatment and the purchase of medicines, together with other social expenses, should be one hundred twenty thousand rubles.
The amount of the deduction is not limited to any monetary limits and is provided in the amount of all expenses if the individual spent his own funds to pay for expensive services. A citizen can determine which treatment (medicines) are considered expensive using a certificate of payment for services to be submitted to the inspection:
- code 1 - not expensive treatment;
- code 2 - expensive medical procedures.
A deduction for the costs of purchasing expensive medicines is provided to a citizen-taxpayer if:
- consumables were purchased during expensive treatment;
- the clinic (hospital) confirms that it does not have the specified expensive medications, their purchase is provided for in the contract;
- a certificate from a medical institution (clinic, hospital) has been provided indicating that expensive medications were necessary to treat a sick person;
- The citizen-taxpayer received a certificate with code 2.
To apply for a social deduction for treatment or the purchase of medicines, an individual must:
- Take the application in free form to the tax agent (to the employer’s accounting department).
- Enter your personal data into Form 3 of Personal Income Tax at the end of the calendar year and take it to the inspectorate. Receive a certificate from your employer at the place of your work about the amount of accrued tax fees for the calendar year using the form of an individual certificate. Prepare copies of the required documents on the degree of relationship between the taxpayer and the relative undergoing treatment, on the costs incurred for treatment, and the purchase of medicines.
Professional deductions
Professional deductions are provided in respect of the following earned income of a person:
- income of individual entrepreneurs (private business owners);
- income of notaries, lawyers engaged in private practice and who have established law offices;
- income received under GPC agreements;
- royalties for the creation of utility models, inventions or remuneration for the creation, performance or other use of works of science, literature and art.
To receive a professional deduction, a taxpayer must:
- Send a free-form application to the employer.
- Fill out a Form 3 personal income tax declaration to the tax office at the place of residence (registration) with documents confirming the funds actually spent for which you want to receive a fiscal deduction.
If the tax levy was not withheld and paid by the employer on the earned income, then the taxpayer is obliged to submit a tax return taking into account the professional deduction by April thirtieth. The calculated amount of the obligatory fiscal contribution must be paid no later than the fifteenth of July.
Help
Financial assistance in monetary terms up to four thousand rubles paid to an employee is shown with the following codes: income - 2760, and deduction code 503. If the employer paid tax-free assistance to an individual who is not his employee, he does not submit a certificate for this person to tax office.
A one-time payment to an individual in connection with the birth of a child is reflected with income code 2762 and deduction code 504. Assistance in connection with the appearance of a new family member is provided under the following conditions:
- It is not subject to tax on income up to fifty thousand rubles per birth of one child.
- It must be paid to the taxpayer parent within a year from the date of birth of the child.
Help without deduction codes
Financial assistance that is not subject to income tax, regardless of the amount, is not reflected in the certificates. Sometimes there is a payment of one-time assistance in connection with the collapse of a house due to an earthquake or landslide, or a forest fire, as a result of which the dacha burned down. There is no need to reflect such assistance in the employee’s personal income tax certificate 2. Assistance in connection with emergencies and natural disasters is not subject to income tax.
Changes 2018
The individual certificate is updated every year. There are changes to deduction codes for 2018. They are listed below.
A personal investment account is an account intended for the separate registration of a citizen’s funds and securities, his obligations under contracts concluded at his expense. An investment account is opened and maintained by a trustee or brokerage officer. A deduction for transactions on an individual investment account is provided by the decision of the citizen in the amount of:
- funds deposited into a personal investment account;
- a positive financial result obtained from transactions with securities accounted for in a personal account.
If a tax resident of Russia invests in securities, then in order to reduce the amount of income tax paid to the budget, he can receive an investment deduction.
Tax deductions are a benefit for certain individuals who can pay less tax on their income. Thus, deduction code 104 presupposes the presence of a number of certificates, and it applies to a small category of persons, based on the documents provided to the accounting department. It falls into the category of so-called standard tax deductions. Each employee can independently check the correctness of its application.
What is a tax deduction anyway?
First, it’s worth finding out what the concept of a “tax deduction” is. This is a benefit provided by tax authorities on the basis of certain documents. Thus, several categories of deductions can be distinguished:
- standard;
- property;
- social.
Standard tax deductions: for yourself and for children
The most common deductions are for children. Thus, an employee who has a minor child or a full-time student under the age of 24 has the right to a reduction in the tax base.
However, not everyone knows that there are so-called personal deductions. These are the ones we will talk about. Deductions under codes 104 and 105 rely on the person himself.
Code 105 is less common. According to the legislation of the country, a similar deduction in the amount of three thousand rubles is due to persons who suffered radiation sickness, a participant in the liquidation of the accident at the ill-fated Chernobyl nuclear power plant, as well as persons who received disability after the tragedy. Each item is described in more detail in Article 218 of the Tax Code.
The deduction under code 104 is due to those who have the first or second disability group or who have a certificate confirming it. Such citizens are entitled to a benefit of 500 rubles. What does it mean? In other words, the tax base will be reduced by exactly this amount.
How to calculate and their application
In other words, if an employee is paid a salary of 10,000 rubles, and is entitled to a deduction of 500 rubles, then the employee can easily check the correctness of the tax calculation.
To do this, you need to subtract the deduction amount from your salary. That is:
10,000 - 500 = 9,500 rubles.
Now 9500 * 13% = 1235 rubles. This is the amount of tax that should be withheld.
That is, a tax deduction of 500 rubles monthly helps an employee receive 65 rubles. It is by this amount that the transferred tax is reduced.
What do you need to get a deduction?
Tax deduction with code 104, like all others, is received on the basis of the documents provided.
So, if an employee has a disability of the first or second group, then he needs to go to the accounting department and bring the following documents:
The certificate also indicates by what date the person was assigned disability, or whether it is permanent. In the first case, the employee must bring a certificate every year after passing the ITU.
Participants in combat operations must also bring a copy of their ID and a personal statement, which indicates the reason for receiving the deduction, the date the documents were provided and affixed a signature. A copy of the certificate should only be updated at the request of the accounting department.
The deduction under code 104 is provided either to participants in combat operations or to disabled people of the first and second groups. Of course, in order to take advantage of the right to receive such a benefit, you must submit all documents. Also, each employee can independently calculate the amount of tax to check the employer. The amount of this deduction is 500 rubles, that is, a citizen receives 65 rubles more every month.
The deduction code in personal income tax certificate 2 is a digital three-digit code indicating various tax deductions. Moreover, each of them is designated by its own specific code. For example, the deduction for the purchase of a home will have one numerical designation, and the deduction for children will have a different one. Many people are interested in what it means deduction code 103 in personal income tax certificate 2 and which standard deduction it qualifies for.
What does deduction code 103 mean in the personal income tax form 2 certificate?
Deduction code 103 in personal income tax form 2 indicates a standard deduction. Its amount was 400 rubles, and it was provided to employees who are not included in certain preferential categories. The deduction is given to the employee up to the month in which his income did not exceed 20 thousand rubles.But since 2012, this standard deduction has been officially abolished and is no longer used when generating a certificate.
Types of tax deductions
A tax deduction is a specific amount established by law. This amount provides an opportunity to pay less taxes withheld from the taxpayer by reducing the amount of income. At the legislative level, three types of tax deductions are established:- standard. They are provided to specific categories of employees for each month they pay taxes; a parent can also receive a deduction for a child;
- property Citizens who officially pay taxes when purchasing housing or building their home, as well as on the amount of repaid mortgage interest, have the right to such deductions;
- social. These deductions can be received by employees for the amounts of money that they spent on their studies during full-time education or on children studying under 24 years of age. You can also receive social benefits for treatment of yourself or your family members, but for this you will need to provide medical reports. In general, the annual deduction does not exceed 120 thousand rubles. But the treatment is very expensive - a deduction can be given for the entire amount spent. This also applies to expensive training;
- professional. These deductions are provided for individual entrepreneurs and are given for the amount spent exclusively on conducting their business activities. If such expenses cannot be confirmed with documents, then a deduction is taken of 20% of the amount of all income that the entrepreneur received during the reporting period.
The procedure for obtaining tax deductions
Your steps to receive a tax deduction are as follows:- Order a certificate from the accounting department in Form 2 of personal income tax. It will reflect all income received for the year along with the amounts of taxes transferred;
- fill out the declaration in Form 3 of personal income tax correctly. You can do this yourself using the programs that are offered on the tax service website;
- collect a package of necessary documents. The documents will be different for each deduction. For example, to receive a deduction for expenses for medical services, you will need copies of an agreement with a medical clinic, copies of payments for medical services and an original certificate of paid services.
- submit to the tax service a completed declaration with the necessary documents and certificate 2 of personal income tax. Write a corresponding statement there. Now wait one month, it is during this period that the refund of overpaid taxes is carried out.
Explanation of deduction codes:
103 - 400 rub. for a taxpayer not belonging to the categories listed in paragraphs. 1-2 p. 1 tbsp. 218 of the Tax Code of the Russian Federation. (Participants and liquidators of the Chernobyl Nuclear Power Plant, persons directly involved in nuclear weapons tests, Heroes of the Soviet Union and Heroes of the Russian Federation; participants of the Second World War, military operations to defend the USSR; disabled people since childhood, as well as disabled people I
and II groups)
101 - 600 rub. for each child under the age of 18, for a full-time student, graduate student, resident, student, cadet under the age of 24.
105 - 3000 rubles per taxpayer belonging to the categories listed in paragraphs. 1 clause 1 art. 218 of the Tax Code of the Russian Federation (Participants and liquidators of the Chernobyl nuclear power plant, persons directly involved in nuclear weapons testing).
When calculating the tax base, it is necessary to take into account that a tax deduction in the amount of 400 rubles for each month of the tax period is valid until the month in which the taxpayer’s income, calculated cumulatively from the beginning of the tax period by the tax agent providing this standard tax deduction, exceeded 20,000 rubles. Starting from the month in which the specified income exceeded 20,000 rubles, the tax deduction is not applied. (Clause 3 of Article 218 of the Tax Code of the Russian Federation)
A deduction of 600 rubles. for each child up to the month in which the taxpayers’ income, calculated on an accrual basis from the beginning of the tax period by the tax agent presenting this standard tax deduction, exceeded 40,000 rubles. Starting from the month in which the specified income exceeded 40,000 rubles, the tax deduction is not applied (clause 4 of Article 218 of the Tax Code of the Russian Federation).
The calculation of the tax base for personal income tax is simple: the tax base is defined as the monetary expression of income subject to taxation, reduced by the amount of tax deductions provided for in Articles 218 - 221 of the Tax Code of the Russian Federation (clause 210 of the Tax Code of the Russian Federation).
Let's calculate the tax base for all employees of ZARYA CJSC for January 2009. (Table 3.1.3)
Table 3.1.3
Calculation of the tax base for personal income tax
| Job title | Salary, rub. | Amount of deductions, rub. | Tax base, rub. |
|
|
Smirnov Oleg Davydovich | CEO | |||
|
Antipova Svetlana Ivanovna | Chief Accountant | |||
|
Ivanov Petr Ivanovich | Salesman | |||
|
Kozlova Galina Alexandrovna | Salesman | |||
|
Ivanova Anna Andreevna | Cleaning woman |
The amount of tax when determining the tax base in accordance with paragraph 3 of Article 210 of this Code is calculated as corresponding to the tax rate established by paragraph 1 of Article 224 of this Code, the percentage share of the tax base (clause 1 of Article 225 of the Tax Code of the Russian Federation) (table 3.1.4)
The tax amount is determined in full rubles. A tax amount of less than 50 kopecks is discarded, and 50 kopecks or more are rounded up to the full ruble. (Clause 4 of Article 225 of the Tax Code of the Russian Federation)
Table 3.1.4
Calculation of personal income tax
| Job title | Tax base, rub. | Tax rate, % | Tax amount, rub. |
|
|
Smirnov Oleg Davydovich |
CEO | |||
|
Antipova Svetlana Ivanovna |
Chief Accountant | |||
|
Ivanov Petr Ivanovich |
Salesman | |||
|
Kozlova Galina Aleksandrovna |
Salesman | |||
|
Ivanova Anna Andreevna |
Cleaning woman |
Based on the results of the calculation, ZARYA CJSC is obliged to withhold RUB 13,364.00 from employees’ salaries for January. and transfer them to the budget.
Let's calculate wages for February 2009 (Table 3.1.5). When accounting for tax deductions, it is necessary to take into account the employee’s income, calculated on an accrual basis from the beginning of the tax period:
Table 3.1.5
Employee income calculated on an accrual basis from the beginning of the year
| Income calculated on an accrual basis year to date |
||||
|
Smirnov Oleg Davydovich | ||||
|
Antipova Svetlana Ivanovna | ||||
|
Ivanov Petr Ivanovich | ||||
|
Kozlova Galina Aleksandrovna | ||||
|
Ivanova Anna Andreevna | ||||
Not a single citizen would refuse to return a partial tax. But when it comes to reporting, many people have problems, since not everyone understands how to display this or that benefit.
Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:
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To indicate tax deductions in accounting, codes from the directory are used. Which ones are valid in 2019?
General information
A tax deduction is a benefit that helps you save some of your own funds that go towards paying taxes. What exactly is it and how is reporting generated?
Definition
One of the mandatory payments that a taxpayer must make to the treasury is personal income tax.
The basic tax rate is 13%. But citizens of the Russian Federation can make a tax deduction if they work and have taxable income.
A tax deduction is an amount of a certain amount by which a taxpayer can reduce the tax base. A refund is possible if an individual submits a corresponding application to the tax authorities.
The terms of provision are described in. There are the following deductions:
- Social ( );
- Standard();
- property();
- Professional (Article 221).
What is their role?
The state meets the population halfway by providing the opportunity to return part of the taxes that were paid if the conditions for receiving a deduction are met.
Another option is not to return the money spent, but simply not to pay personal income tax on wages for a certain time until the benefit is used in full.
A deduction can be provided for the education of children, including disabled people, brothers and sisters who are enrolled in a paid educational institution.
You can also make a refund when receiving treatment, as well as when purchasing medications, making insurance premiums, purchasing real estate or a car, etc.
Reflection of deductions in reporting
When calculating personal income tax, the type of accrual that was assigned to the employee is taken into account. If he is eligible for a deduction, enter the appropriate information.
Use the directory “Individuals”, in which select the “Personnel” tab by clicking “Personal Income Tax”. The form that opens will contain 3 bookmarks.
One of them – “Deductions” – should display all data on returns. The item “Personal standard deduction” can be skipped, since it has not been filled out since 2012 (this type of deduction has been cancelled).
But in situations where earnings for past tax periods are calculated, you need to fill it out.
If employees have children, it is worth filling out the column “Eligibility for standard deductions for children.” Here you should indicate the start and end time of the opportunity to use the benefit, enter deduction codes and how many children.
When filling out the code, a directory should open, from which it is selected. It is worth remembering that it is important to choose the right code, since the deduction amount varies for 1, 2, 3 children, which means this must be reflected in the report.
If deductions are used, then “Use of deduction” is filled in, where information about the enterprise and the start date of its provision are written down.
If an individual has several places of work, then the right to deduction is retained in only one of them (at the taxpayer’s choice).
You must select the tax payer status - resident or non-resident. The choice of bet will depend on this.
The “Income from previous job” tab displays information about profits from the beginning of the year, which is used to calculate the amount of the standard deduction.
This item should be filled out for the employee who has been registered with this organization since the beginning of the year, and who has provided a document on profits for past periods from the previous company.
If you have the right to property deductions, you should open the “Confirmation of the right to property deductions”.
The data is recorded: reporting years, employee, expenses for which the right to make a refund from the budget arises, and other information (for example, mortgage interest).
After this, the tax base will be reduced by the amount indicated in the report. You can manually adjust personal income tax and deductions in documents (“Payroll for employees”).
The checkbox for adjustment is selected. In the “Accruals” item you can edit the amounts, code, and amount of the deduction.
If an adjustment has been made, it is worth re-calculating.
The report must be submitted. You can arrange it by going to the “Salary” tab. Accounting for value added tax and contributions to the payroll”, as well as a tab for displaying earnings.
By clicking the “Fill” button, the document is automatically processed. Information about taxpayers who had taxable income () will be displayed.
For each employee, the amounts paid and taxes that were calculated and withheld are indicated. If necessary, the data can be corrected. The result can be printed using form 2-NDFL or saved in electronic format.
Tax deduction codes for personal income tax
Amendments are being made to legislative acts, so when calculating personal income tax amounts, it is worth focusing on the latest data. The Federal Tax Service of the Russian Federation has approved deduction codes that must be entered in reporting ().
This is a reference book from which you need to select the required code when calculating the employee’s tax and deduction.
Standard
Codes for standard tax deductions are contained in the “Deduction Codes” directory.
| Code number | Which deduction is displayed |
| 103 | 400 rubles to the payer that does not apply to the persons specified in s. 218 clause 1 subclause 1.2 of the Tax Code of the Russian Federation. Not applicable since 2012 |
| 104 | 500 rubles to the taxpayer, which applies to the persons specified in Art. 218 paragraph 1 subparagraph 2 |
| 105 | 3000 rubles to the payer, which applies to the persons specified in Article 218, paragraph 1, subparagraph 1 |
| 108 | 1.4 thousand rubles. for a minor child, as well as children under 24 years of age, if he is enrolled full-time on a paid basis at an educational institution (for graduate students, residents, undergraduates, cadets). The deduction can be made by persons who support the child (parent, guardian, adoptive parent, guardian, husband/wife of mother/father) |
| 109 | For children with disabilities who are under 18 years of age, as well as for a disabled student of group 1 or 2 of a full-time department of an educational institution, until he turns 24 years old |
| 110 | A double amount for a single father or mother, a person who is the only adoptive parent, trustee, guardian |
| 111 | Double the amount of deduction for children for one parent if the second one has written a refusal to deduct |
| 112 | The amount for a single parent who is raising a disabled minor child, as well as a disabled child of group 1 2 who is under 24 years old and is a full-time student in an educational institution for a fee |
| 113 | 6 thousand rubles. for a child with disabilities who is under 18 years old, as well as for a disabled person of groups 1 and 2 who is under 24 years old and is enrolled in a university on a paid basis (full-time), if one parent has written a waiver of the deduction in favor of the other |
| 114 | Tax deduction code 114 in the 2-NDFL certificate is used to display the deduction for the 1st child under 18 years of age, as well as for a student under 24 years of age |
| 115 | For the 2nd child, if he is a minor or he is a student (up to 24 years old). In this case, studying on a paid basis at an educational institution, university, etc., the mother or father, their spouses, adoptive parents, guardians, trustees who provide for the child receive a deduction |
| 116 | For 3 and each subsequent child, if he has not reached the age of 18, as well as for a child under 24 years of age, if he is a student |
| 117 | Deduction for a child with disabilities up to the age of majority or a student of a paid educational institution who is under 24 years old and has 1st or 2nd degree disability |
| 118 | Double amount for 1 child under the age of majority, or for a full-time student of an educational institution, if payment has been made |
| 119 | Double the amount for a child under the age of majority, as well as for one who is studying in graduate school, residency, or is a university student, provided that he is under 24 years of age |
| 120 | Double deduction for the 3rd, 4th and other minor children, or a full-time student at an institution, if the amount for tuition was paid |
| 121 | Double deduction for a child with a disability, if he has not reached the age of 18, or for a student with a disability of the 1st and 2nd groups, if he is under 24 years old |
| 122 | Double deduction amount for the 1st child to the father or mother (caregiver, etc.), if the second parent renounced the right to the deduction |
| 123 | Double amount for a child to one of the parents when the other refused the deduction |
| 124 | Double deduction for 3 and each subsequent child (up to 18 years old, student - up to 24 years old), if one parent has issued a document waiving the return in favor of the other parent |
| 125 | Double the amount of deduction for a minor child with disabilities, as well as for a child with a disability of the 1st or 2nd group up to 24 years old, if he studies in an educational institution |
Social
| 200 | Social deductions |
| 201 | Funds that were paid to charitable or religious organizations, but not more than ¼ of the amount of profit that was received in the current year |
| 202 | Funds contributed to pay for tuition, but not more than the amount established by law |
| 203 | Funds paid by parents whose child was admitted to an educational institution. The benefit is available until the child is 24 years of age |
| 204 | Funds spent on your own treatment in medical centers, as well as the treatment of a relative; purchased medications |
| 205 | Costs incurred for expensive treatments (for yourself and your loved ones) |
| 319 | Funds that were paid by the taxpayer in the year as a pension contribution in accordance with. Condition - it must be concluded both for the taxpayer and for the spouses, parent, child (Article 219). The amount is equal to the expenses incurred. In this case, the restrictions described in Art. 219. paragraph 2 |
Property
The list and conditions for using deductions are contained in Art. 220 NK.
| 330 | Property deductions |
| 301 | Funds that were received from the sale of a house or apartment that were owned for less than three years. Size – no more than 1 million rubles. |
| 302 | Funds received from the sale of real estate, if it was the property of the taxpayer for more than 3 years |
| 311 | Expenses incurred for construction work or the purchase of real estate for housing, as well as the acquisition of land for the construction of a house in the amount of payment costs |
| 312 | Funds spent on repaying debt on interest on a loan received from an individual entrepreneur or enterprise, and were spent on the construction of housing or its purchase |
| 318 | Funds that are provided to pay off mortgages during the construction or purchase of real estate |
Professional
The terms of provision and the calculation procedure are described in Art. 221 NK
Investment
| 201 | According to – for expenses when working with securities that are traded on the securities market |
| 202 | Costs of transactions with securities that are not traded |
| 203 | Costs of transactions of non-traded securities that were not such at the time of purchase |
| 210 | Borrowing costs (interest) incurred during repo transactions |
| 214 | Costs (interest) that were paid for the reporting period according to |
| 215 | Funds paid that exceeded the costs (interest) under loan agreements, and reduce the tax base for transactions regarding securities that are traded on the market. The calculation is carried out in accordance with the proportions and provisions in Art. 214 |
| 216 | Funds deposited (interest) in accordance with loan agreements, while the tax base for transactions with securities that are not traded on the market is reduced. |
If an individual receives another deduction, as provided for in, then the following codes apply:
| 501 | Tax refund from the price of a gift that was received from a company or individual entrepreneur |
| 502 | Refund of the price of a prize (cash or in kind) that was received in a competition organized in accordance with the decision of the authorities and legislation |
| 503 | Deductions from the amounts of financial assistance provided by the employer to its employees who quit due to retirement due to disability or went on well-deserved rest |
| 504 | Deductions of their amounts that were paid by the employer to his employee or his family members for medications prescribed by the doctor |
| 505 | Refund of the amount of the winning price and prize that was received at a competition, game, etc. |
| 506 | Deductions from financial assistance provided by a public organization to a disabled person |
| 507 | Deductions from the amounts of gifts received by veterans and combatants, as well as members of their families |
| 508 | Refund from the amount of a one-time payment at the birth of a baby |
| 509 | Refund from the amount of profit that workers received as payment for labor in companies producing agricultural goods |
| 601 | Funds that reduce the profit tax base (Article 214) - dividends |
| 607 | Deductions in the amount of the employee's insurance premium paid, but not more than 12 thousand rubles. |
| 620 | Other means that reduce the tax base in accordance with Ch. 23 “NDFL” Tax Code of the Russian Federation |
What if the code is incorrect?
If the deduction is displayed with an incorrect code, the calculation will be carried out incorrectly. Due to an erroneous choice of code, the refund amount is not paid in the amount that the taxpayer expected or, on the contrary, is excessively withheld.
This situation will bring trouble to the tax agent. You need to act like this (): within 10 days, the employer should inform the employee about the error.
