Check the relevance of income and deduction codes for personal income tax in 2019. To fill out 2-NDFL, download tables with a breakdown of all income codes and deductions.

All employers are required to keep records of income and deductions provided to employees during the year. In this case, the company is a tax agent and is obliged to submit information about the income of employees in Form 2-NDFL to the tax office (clause 2 of Article 230 of the Tax Code of the Russian Federation).

2-NDFL for 2018 must be submitted to the tax office on a new form. It is different from the certificate that agents will issue to “physicists.” In the article we provide a sample of the new form.

2-NDFL certificates for 2018 must be submitted to the inspectorate no later than April 1, 2019. In cases where the tax agent cannot withhold tax from income paid, certificates must be submitted before March 1, 2019.

Employees can request a document at any time. Certificates must be filled out separately for each employee, coding all income and deductions in them with the appropriate codes.

Read on to learn how to work with codes when filling out 2-NDFL certificates. We will talk separately about income codes and deduction codes.

Personal income tax codes in 2019: decoding, table

Last year, the Federal Tax Service made changes to the codes (order dated October 24, 2017 No. ММВ-7-11/820@).

Codes have been added to the list:

• 2013 – compensation for vacation not taken;
• 2014 – amount of severance pay;
• 2301 – the amount of fines and penalties for non-compliance with consumer requirements in accordance with the Law of the Russian Federation dated 02/07/1992 No. 2300-1;
• 2611 – forgiven debt, which was written off from the balance sheet;
• 3021 – interest on outstanding bonds of Russian companies.

Even earlier, the codes for children's deductions were changed (see table).

Children's personal income tax deduction codes: table

Who can receive a deduction / Which child is counted	First	Second	Third and next child	Disabled person
The child’s mother and father, their spouses, adoptive parents
One size	126	127	128	129
Double size
- single parent	134	136	138	140
- one of the parents refused the deduction	142	144	146	148
Adoptive mom and dad, guardians, trustees
One size	130	131	132	133
Double size
- sole adoptive parent, guardian, trustee	135	137	139	141
- one of the guardians (adoptive parents) refused the deduction	143	145	147	149

Tax officials interviewed explain that the changes were required in order to know for sure what amounts employees’ incomes consist of. Previously, such payments were coded in 2-NDFL certificates under code 4800 “Other income”.

Personal income tax deduction codes in 2019: explanation, table

For deductions, a new personal income tax code has been introduced since 2018 - 619. This code must be reflected in the certificate if there is a positive result from transactions on an individual investment account.

Please note that in the new certificate 2-NDFL

standard, social and property tax deductions are indicated in Section 3 of the form. Here you do not need to indicate deductions that the employee received independently by submitting the 3-NDFL declaration. Enter each deduction on a separate line.

Some local tax authorities promise that they will not fine a company if it confuses old codes with new ones. And yet, formally, certificates with errors are unreliable data. This means that inspectors can issue a fine of 500 rubles per document (Clause 1 of Article 126.1 of the Tax Code of the Russian Federation).

The Federal Tax Service has not yet given an official answer as to whether there will be fines for incorrect codes in 2-NDFL. Therefore, there is no need to completely eliminate risks. Although there are chances to avoid the fine.

Submit objections to the audit report to the tax authorities. The letter can be formatted in a free style; there are no approved forms. In the letter, explain to the tax authorities that the company transferred personal income tax to the budget on time, so there is no arrears. We can also say that due to incorrect codes in the certificate, the interests of the employees were not harmed.

Inspectors will accept objections to the act and will consider them along with all inspection materials. If they do not take your position into account and decide to fine you, then file a complaint with the Federal Tax Service. At this stage, the complaint will be reviewed by management specialists, and if they uphold the inspector’s decision, then the company has a chance in court. Most often, judges accept the position of the organizations; in fact, the error did not worsen the situation and did not lead to a liability to the budget. This means that the mistake is not so significant, the judges can cancel the fine or reduce it, even below the minimum limit.

If you do not intend to argue and spoil your relationship with the inspectors, then submit a clarification. In the “Adjustment number” field, write “01” for the initial adjustment, “02” for the second, etc. Show the new date of adjustment, and specify and fill out the remaining details in the same way as for a regular certificate. There is no need to put a stamp on the document. The main thing is to certify the document with the signature of the director or other responsible employee. And send the reports to the inspectorate at the place of registration, otherwise there will be a fine. Tax officials believe that if a company submitted 2-NDFL to the wrong place, it means it has not fulfilled its obligation.

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

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Along with the obligation, the legislator introduced the right to slightly reduce the tax burden on citizens.

We are talking about a tax deduction, that is, a procedure that allows you to return part of the taxes paid to 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 required to pay taxes on certain financial actions, if this is expressly provided for by law. The tax burden was introduced to form the state budget.

In fact, any profit received by an individual is subject to taxation (there are exceptions expressly specified in the law).

But it is also possible to reduce the tax burden, for which you need to use one of the methods.

The most common option is to use the right to a tax deduction, which is considered an amount that can reduce the amount of tax.

A deduction is not just a social measure, not a payment from the state, but a way to somewhat reduce the burden that has already been incurred.

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

Thus, only a resident of the Russian Federation who is also a recipient of income can count on this benefit.

The deduction can be obtained after purchasing real estate, paying for education, including parents who paid for the education of children, participants in military operations, and so on.

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

If a citizen does not work or has not paid personal income tax, then he will not be able to use this right, as this will contradict the very concept of a deduction.

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

So, in one case we are talking about social expenses, for example, treatment costs, which can be partially reimbursed, in another - property issues, and so on.

Purpose of application

The purpose of any tax deduction is to reduce the tax burden. This benefit should help financially those citizens who were tax residents and incurred certain expenses as part of their activities.

The benefit is not a social payment, that is, it is not generated from the state budget, but depends on the amount of taxes paid by the citizen previously.

At the same time, there is a tax deduction limit, which will depend on the type:

1. The property deduction when purchasing real estate cannot be more than two million rubles, and when using a mortgage loan - three million.
2. When paying for education for yourself, the limit will be one hundred twenty thousand, and when paying for the education of children - no more than fifty thousand.
3. When paying for treatment, the maximum deduction is one hundred twenty thousand.
4. For expensive treatment, there is no limit on the amount.

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

A citizen must first of all be a tax resident of the Russian Federation, that is, have a status in accordance with which he receives the obligation to pay taxes to the Russian budget.

The receipt procedure is completed in different ways, depending on the type:

In any case, you will need to contact either the employer or the tax service. In each case, you will need to collect a package of documentation confirming the right to receive a deduction and the exact amount that the citizen spent.

Code table

The table of tax deductions for personal income tax is determined in accordance with the Order of the Federal Tax Service of the Russian Federation:

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 for reducing 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
Deductions under Article 217 of the Tax Code of the Russian Federation	501-510
Investment tax deductions	618-620

Each type of deduction presented in the table is characterized by its own characteristics, that is, it is applied in its own special situation. When writing an application for the right to deduction, you must correctly indicate its code.

Classification of NV

All deductions are divided into several categories:

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

Each type of deduction is regulated by a separate article of the Tax Code of the Russian Federation.

Standard per employee

These types of deductions are extended to persons specified in Article 218 of the Tax Code of the Russian Federation, including those citizens who have children. An application form for a standard tax deduction is available.

This type of deduction includes those that actually reduce the monthly taxable income base:

For participants in the liquidation of the Chernobyl Nuclear Power Plant, disabled people of the Great Patriotic War and other military conflicts	In the amount of three thousand rubles
Participants in military conflicts, heroes of Russia and citizens equated to them, participants in the siege of Leningrad, prisoners of concentration camps, disabled people of the first two groups, persons who were evacuated from territories contaminated with radiation, spouses and parents of persons who died while performing military duty	For the amount of five hundred rubles
Deductions for children in the amount of one thousand four hundred rubles for the first two children	And three thousand for each next

One of the parents has the right to refuse deductions in favor of the other. The right to deduction remains until the child reaches adulthood.

Property

Article 220 of the Tax Code of the Russian Federation defines property deductions that can be used when purchasing certain types of property.

You can return a certain amount if:

You can receive a tax deduction when selling real estate. An application form for a property deduction is available.

A citizen is completely exempt from it if he has owned the property for more than five years or received it after privatization, by inheritance or by gift from a relative more than three years ago.

If this period has not expired, then you can receive a deduction in the amount of income, but not more than a million rubles when selling housing and not 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 foundations	No more than a quarter of the cost of paying taxes. 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 twenty thousand and when paying for children’s education no more than fifty thousand. They also have the same right to marry their sisters if they pay for their education.
For treatment no more than one hundred twenty thousand	If a particularly complex treatment is being carried out, the amount will not be limited.
For insurance	No more than one hundred twenty thousand

Additionally, you can receive a deduction for conducting a qualification assessment, in an amount not exceeding one hundred and twenty thousand. Application form is available.

At the moment, there are active discussions about providing a deduction if a citizen goes on vacation to one of the resorts within the country. This is done to stimulate tourism within the state. But the law has not yet been adopted.

Professional

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

Who should receive benefits for children?

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

For example, such a deduction is available to parents who pay for their children’s education and treatment.

Video: Initial Aspects

Brothers and sisters have these rights if they pay for these services and, accordingly, guardians, trustees and adoptive parents.

Officials, accounting department specialists and business managers will be interested to know what new codes are indicated in the certificates of Form No. 2-NDFL, recorded in 2019. This year, information in tax reports is submitted for 2016 by April 3.

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The form of the certificate itself was approved by Order of the Federal Tax Service of the Russian Federation No. ММВ-7-11 dated October 30, 2015. New codes for 2019 were approved by Order of the same inspection No. ММВ-7-11 dated November 22, 2016. Constant changes to codes are closely related to updates to the Tax Code itself.

What is it

The table is a special classifier of cases when the right to receive a tax deduction arises, including when filling out a certificate of form No. 2-NDFL. The structure has sections and columns that are filled with codes and their interpretation.

Codes classified according to certificate No. 2-NDFL are digital values ​​consisting of three characters that briefly encode certain types of tax deductions related to labor activities.

Values

The description or digital content of standard codes may change depending on what amendments to laws are undertaken by the Russian Government.

The table of personal income tax deduction codes with decoding in 2019 is presented below:

Deduction codes	Due to:	on the Tax Code of the Russian Federation
104	Receiving an honorary title, an exceptional position (for example, the spouses of deceased WWII participants).	Art. 218
126	The birth of the first child. In this case, the child must not be more than 18 years old. Or, if he is studying, then he should not be older than 24 years.	Subparagraph 4 of paragraph 1 of Article 218
130	Guardianship or care of a minor child	Article 218
311	Purchasing real estate in Russia for living	Article 220
312	Obtaining a mortgage or other loan under preferential terms of government programs.	Article 218
320-321	Training	Clause 2, clause 1, article 219
324-326	Treatment Medical insurance	Clause 3, clause 1, article 219
327-328	Additional pension insurance.	Clause 4-5, part 1, article 219
403-405	Professional activities and taxation for this.	Article 221
501-510	Material assistance. Receiving gifts on generally recognized holidays in the country. Receiving prizes.	Article 217
601	Dividends	Article 214
618-619	Investments and other similar transactions	Article 219.1
620	All other amounts that in any case will reduce the tax base in accounting.	Chapter 23
Revenue codes (new)	Due to:	Provisions
2002	Prizes	Order of the Federal Tax Service No. ММВ-7-11/633@ dated November 22, 2016.
2003	Non-earnings bonuses.
2013	Unused vacation days.
2014	Determination and calculation of the amount of severance pay.
2611	Forgiveness of debt written off from the balance sheet.
3021	Interest on bonds whose circulation is fixed within the Russian Federation.
4800	Other income

How to apply

To issue a deduction to a guardian, parent, or other employee of the enterprise, the employer must take into account the new codes that came into force on January 1, 2019. They must be indicated without fail in such a document in accordance with the rules specified in paragraph 1 of Article 230 of the Tax Code of the Russian Federation.

The deduction codes in the certificate indicate those that were made from the income tax paid to the budget.

Sample of a completed 2-NDFL declaration indicating the deduction code for personal income tax:

The employee must present documents confirming the right to receive the deduction.

For example, a single guardian, a parent who is supporting a minor or unemployed (under 24 years old) child.

He can present evidence that he himself raises and supports the child with the following documents:

• dependent's birth certificate;
• certificate of divorce;
• death certificate of the second parent (guardian, adoptive parent);
• an extract from the registry office according to form No. 25 about entering the surname of the second parent (guardian, etc.) in the child’s birth certificate;
• a certificate from any housing office about the composition of the family and that in fact the guardian lives alone with the dependent.

Following the same example, documents of other applicants for the deduction are submitted for consideration:

1. Medical certificates and confirmations in case of treatment received.
2. Documentation from the educational institution in case of employee training.
3. Sale and purchase agreement, agreement with developers, if a subordinate enterprise purchased an apartment or house in the Russian Federation.

In the case when the code was not found, and the 2-NDFL certificate must be filled out according to all the rules, without gaps or dashes, then the code is 620.

To receive a deduction, employees must write an application addressed to the employer. Such paper is submitted to the accounting department of the enterprise where the employee is officially registered.

Here it is necessary to reflect not only the request to return the amount from taxes paid on income, but also to indicate the reason why such an amount should be returned from the state budget.

Sample application for a tax deduction by an employee:

Payment deadlines

The deadline for withholding income tax is the last day of the month.

This must be done after all the transfers have been made:

• to social funds for compulsory insurance of workers;
• vacation pay;
• benefits for children (maternity);
• on sick leave.

The deadlines for transferring tax on personal income are presented in the table:

The deadline for submitting a 2-NDFL report in 2019 is no later than April 2. You should report to the tax authority at the place of registration of the legal address of the company, which is territorially attached to the inspection. A 2-NDFL certificate is filled out for each employee, indicating deduction and income codes.

Based on the coding taken from the table, the employer will know how much money should be returned to employees from whose income taxes were generated and paid.

Let's take a closer look at what the certificate looks like and what codes are indicated in it.

Let's start with section 1:

This is an identification section, where it is important to enter not only the serial number of the document and its date, but also to indicate the attribute (tax calculated and withheld - 1, no possibility of withholding tax - 2). Next, you should reflect the adjustment number, if it is a corrective document, enter the inspection code and proceed to filling out information on the tax agent.

For example, if your organization has INN 771401133689, then in the field “in the Federal Tax Service (code)” the accountant will put 7714, this will be the code in the Federal Tax Service in certificate 2 of the personal income tax; in the TIN column – 771401133689; in the checkpoint column 771401001.

You can proceed to filling out Section 2:

These cells are designed to identify the taxpayer for whom income tax calculations and withholdings were made. To fill them out, you must have the following information about the employee:

• his identification number as a taxpayer - analogous to the organization’s TIN
• Next, the surname, first name, patronymic are indicated, and the latter must be indicated only if it is present in the document
• do not forget to determine and indicate the status of this taxpayer: 1 – resident, 2 – non-resident, 3 – non-resident, but a highly qualified specialist
• ID document code in 2nd personal income tax - usually this is the citizen’s passport code
• When specifying address information, you should rely on generally accepted abbreviations and the codification system
• citizenship country code in 2nd personal income tax - for Russians this is the country code for 2nd personal income tax Russia 643

Now you can start filling out Section 3; moreover, for most tax agents using modern automated solutions, the data in the first two blocks is filled out automatically from reference books.

Section No. 3 serves to reflect the amounts of income by code by month of accrual. For example, here you can see the following encoding:

• income code 2000 in personal income tax certificate 2: many are already accustomed to seeing it in the document, since this is how wage payments are encrypted, please note that remuneration under a civil contract will have a different code
• income code 2300 in personal income tax certificate 2: this is how the payment made by the tax agent in favor of the employee is encrypted based on the presented sick leave, because this income must be taxed at 13 percent
• income code 2760 in personal income tax certificate 2 - this is how the employer is required to encrypt the payment of financial assistance in favor of his employee; a similar code will be assigned if the former employee received a pension
• the income code in certificate 2 of personal income tax 2760 is usually used simultaneously with deduction 503, for example, an employee was given financial assistance of 6,000 rubles. (code 2760), non-taxable deduction of 4,000 rubles. (code 503)
• the vacation pay income code in personal income tax certificate 2 will be 2012, this is how the employer-agent must encrypt the payment for the vacation period, as prescribed by regulatory documentation
• the personal income tax code 2017 must be new, as required by order MMV-7-11/633@, it was approved by the Federal Tax Service on November 22, 16 and came into effect on December 26, it turns out that when issuing a certificate in 2017, you need to study the new coding
• income code 1010 in certificate 2 of personal income tax indicates the payment of dividends in favor of an individual participating in the development of the organization, these incomes are taxed in accordance with the provisions of Article 214 of the Tax Code of the Russian Federation
• Income codes for certificate 2 of personal income tax 2017 must be indicated in a new way according to the following rules: in a certificate with sign 2 - no later than 03/01/17, in a document with sign 1 - no later than 04/03/17.
• sick leave income code in personal income tax certificate 2 is 2300, it is under this code that the accountant displays the payment based on sick leave, this form is generated by the exclusive tax agent
• income code 1400 in personal income tax certificate 2 means that an individual taxpayer received income by renting out his car, computer or other similar property for use
• personal income tax code is a kind of reference book that indicates the source of income and its legally established code, used to fill out income certificates for “physicists” issued by tax agents
• the income code in 2 personal income tax has now changed, before filling out the form, you should analyze the adjustments introduced by the Federal Tax Service by order MMV-7-11/633, which replaced the requirements of the document MMV-7-11/387
• income code 2720 in personal income tax certificate 2 is the monetary value of a gift that was presented to an individual, and an amount exceeding 4,000 rubles will be taxed, as stated in clause 28 of article 217 of the Code
• compensation upon dismissal, the personal income tax code 2017 is code 4800 or “Other income”, this payment is reflected in the certificate as a separate line, the amount must be issued to the employee no later than the last day of work
• the income code salary in personal income tax certificate 2 is the most common; the employer will indicate 2000 if it is necessary to indicate the issuance of remuneration to the employee for the work duties performed by him
• income code 4800 in personal income tax certificate 2 - these are those other income of the employee at the enterprise, which include, for example, daily allowance in the amount of excess, additional payments for sick leave up to the average, compensation for dismissed
• income code 2012 in personal income tax certificate 2 is used to indicate vacation pay paid and is written on a separate line, it is enshrined in law and is part of the code directory
• income code 2010 in personal income tax certificate 2 will be assigned to the employee who received remuneration under a civil law contract, this applies to any remuneration of this kind, except for copyright
• income code 2510 in personal income tax certificate 2 clearly indicates that for the individual for whom the document was issued, the enterprise or entrepreneur made utility bills, paid for vacations, and purchased food products
• income codes for 2 personal income tax 2016 were approved at the end of 2015 and put into effect by order ММВ-7-11/485@, today some of them have been changed, certificates for 2017 should have different codes
• income code 2610 in personal income tax certificate 2 is adopted to indicate material benefits, if they occurred in the current year, interest savings if the individual taxpayer received a preferential loan from an organization
• certificate 2 Personal income tax codes for income and deductions are now new, the order of the Federal Tax Service came into force on December 26, 2016, which means that when submitting forms to the inspectorate based on the results of 2016, tax agents must use new designations
• decoding of income codes in personal income tax certificate 2 is a reference book where each 4-digit code corresponds to a verbal decoding of a given specific accrual, always check the relevance of the codes

The analytical table of section 3 looks like this:

The month is numbered in order with numbers, the code is taken from the current directory, the amount is entered from the accountant’s statement. Automated programs allow you to fill out a form with the click of a button. Please note that there are deduction codes in both section 3 and the next section 4.

What 2 personal income tax codes for deductions has the legislator provided?

Codes in certificate 2 personal income tax 2017 decoding of deductions

To fill in the fields for deductions in the income tax certificate, you must use the following legally regulated codes:

• code 114 in personal income tax certificate 2 can be seen for those employees of the employer who have dependent children under 18 years of age or children under 24 years of age - full-time university students
• deduction code 104 in personal income tax certificate 2 allows you to reduce the tax base by 500 rubles. for taxpayers specified in paragraph 1, paragraphs. 2 tbsp. 218 of the Code, these are, for example, Heroes of the Soviet Union, participants in the Second World War and other citizens
• code 503 in personal income tax certificate 2 indicates a deduction of 4,000 rubles for those employees of the employer who received financial assistance. from it are not subject to personal income tax and are deducted based on this code
• The personal income tax deduction code for children is fixed in Article 218 of the Code, pp. 4 clause 1 and allows you to reduce the tax base if you have children, including disabled people, adopted or under guardianship
• code 114 115 in personal income tax certificate 2 - the most common designations, these deductions are standard and are provided to all taxpayers who have children, you can read more about them in Article 218 of the Code
• deduction code 501 in personal income tax certificate 2 is relevant for those companies that give gifts and indicate them in income in the certificate, and deductions include amounts with the appropriate code, as required by law

The generalizing section of the form is the 5th, here all income is summed up, the tax base is fixed, the tax itself and the amount of advance payments on it are calculated. In special fields, the employer, who is a tax agent, is required to indicate how much tax has been withheld, how much of it has already been transferred to the budget, and how much personal income tax it was not possible to withhold from the taxpayer.

New 2 personal income tax codes 2016 are already in effect. Check whether you were given the certificate correctly based on the results of 2016, especially if you plan to apply for a property deduction based on it. A document with old codes is not valid. The order defining the changes came into force at the end of December 2016. Now the tax agent is required to make the form in a new way.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

In this article we will look at the codes for standard tax deductions, analyze the table of codes for standard tax deductions and show an example of calculating a tax deduction, as well as talk about legislation and answer the most common questions.

The obligation to pay taxes and fees to the Russian treasury is assigned to citizens by the Constitution of the Russian Federation. Each taxpayer can apply to the place of employment or to the tax authority for a tax deduction upon presentation of documents proving the existence of such a right - a kind of benefit that makes it possible to legally not pay tax, or to demand the return of money already transferred to pay it.

Tax deduction is an amount that reduces the amount of income (tax base), from which personal income tax is withheld at a rate of 13%. Or is it money sent to the budget earlier to pay personal income tax, which can be returned to the company’s employee. A similar right arises for those who are recognized as residents of the Russian Federation from the point of view of the Tax Code of the Russian Federation and have income on which personal income tax is charged at a rate of 13%.

Standard tax deduction codes: з what are they needed for?

Tax deduction codes are a code consisting of numbers. They are designed to format a table in the 2-NDFL certificate in order to speed up the process of processing the document by tax officials.

Certificate 2-NDFL, in turn, is the main document confirming that an employee of an enterprise has received a certain amount of salary, from which personal income tax is transferred. It serves:

1. a report to the Federal Tax Service of tax agents on the cash receipts of the main taxpayers and the personal income tax collected from these amounts;
2. a tax agent’s report on the reasons why personal income tax could not be withheld from the earnings of the main taxpayer;
3. paper proving the amount of income of the taxpayer at the place of work and the amount of personal income tax transferred from them, when the taxpayer applies to the company of a new potential employer, to the tax service department, to a credit institution, etc.

What has changed in the list of standard deduction codes

The updated table with a list of tax deduction codes contains the same list as the old version of the table, however, there are also codes that have been excluded, added or replaced with other codes. In addition, the description of certain tax deductions has been subject to adjustments.

If you look specifically at the list of standard deduction codes, it becomes clear that from the table codes from 114 to 125 disappeared, and in their place codes from 126 to 149 appeared. According to the new rules, the choice of code will depend on the category of the recipient of the deduction: it can be the child’s blood parents and his adoptive parents or those who replace them.

Personal income tax deduction for children

Parents, guardians and guardians are entitled to claim the standard tax deduction for their children.

In the 2-NDFL certificate, you must indicate the appropriate tax deduction code (for deductions for children, these are codes 108-125).

Every month the personal income tax base should be reduced by:

• 1.4 thousand rubles for a parent or guardian for the 1st and 2nd child;
• 3 thousand rubles for the 3rd and all subsequent children;
• 12 thousand rubles blood parents ( 6 thousand rubles– guardians and trustees) for minor children with disabilities and full-time students (also graduate students, interns, residents) under 24 years of age and with disabilities of groups 1 and 2. Judges are of the opinion that tax credits for disabled people should be added to regular deductions for children, but officials object to this rule.
• the amount of the standard deduction multiplied by 2, for a single parent (divorced parents are not recognized as single parents, since it is assumed that the second parent is obliged to provide financial assistance to the child; even if he does not send money, this does not make the second parent the only one), recognized as such in cases where paternity is not legally established, that is, in the birth certificate, information about the father is recorded from the words of the child’s mother. Proof of the correctness of the personal income tax payer is a certificate from the registry office. As soon as the mother of the children gets married, she loses the right to receive a double deduction.
• double the amount of the standard deduction for the parent of a child, in whose favor the second parent has waived his tax deduction, and whose annual income (taxable with personal income tax at a rate of 13%) is less than 350 thousand rubles.

Code	Who is entitled to the deduction?
104	Recipients of the Order of Glory and Heroes of the SS and the Russian Federation	500
	Persons in full-time positions in the civilian staff of the SA and Navy of the USSR, state. security and air traffic control during the Second World War
	Participants of the Second World War and battles, former partisans
	Citizens who participated in the defense of cities during the Second World War and thereby earned a pension on preferential terms
	Residents of Leningrad who were under siege
	Former Nazi prisoner
	Mothers, fathers or spouses of military personnel who died during service
	To the mother, father and spouse of a civil servant who died in the line of duty
	Military personnel who received leave from service and participated in battles
	Participants in battles by decision of state authorities. authorities
	People with 1st and 2nd degree disabilities. and disabled people since childhood
	People who became ill due to exposure to radiation during exercises, testing events and accidents
	Medical workers affected by radiation while performing their duties
	Bone marrow donors
	Chernobyl NPP workers with prof. diseases related to radiation; people who left their homes due to an accident
	To people who fled their homes and were evacuated from settlements after the Mayak accident; liquidators of the consequences of this accident
105	Disabled people who become disabled due to:	3000
	● radiation exposure at Chernobyl or work as liquidators of the consequences of this accident,
	● an accident at the Mayak Production Association or work as liquidators of the consequences of this accident,
	● being near areas exposed to radioactive radiation due to the Mayak accident,
	● participation in the liquidation of the consequences of the Mayak accident,
	● performing military service near the Chernobyl nuclear power plant or the Shelter object,
	● work on the assembly of nuclear weapons, their testing and disposal.
	Disabled WWII
	Military personnel who received 1, 2, 3 disability groups due to:
	● wounds while defending the USSR or the Russian Federation,
	● illness acquired at the front,
	● performance of military duties.
	Disabled former partisans
	Other people with disabilities who are equal in pension benefits to the military personnel listed above

Code	Who is entitled to the deduction?	Amount of standard deduction (RUB/month)
For 1 child not older than 18 years and for each full-time student, graduate student, intern, resident, cadet not older than 24 years
126		1400
	to the adoptive parent
130	A guardian or several guardians
For 2nd child not older than 18 years old, for each full-time student, graduate student, intern, resident, cadet not older than 24 years old
127	Both the mother and father of the child (married, living in a civil marriage, unmarried, divorced)	1400
	mother's new husband (stepfather), father's new wife (stepmother)
	to the adoptive parent
131
	every adoptive parent
	to the husband (wife) of the adoptive parent in the case when a healthy child is in their care
For the 3rd child (and all subsequent ones) not older than 18 years and for each full-time student, graduate student, intern, resident, cadet not older than 24 years
128	Both the mother and father of the child (married, living in a civil marriage, unmarried, divorced)	3000
	mother's new husband (stepfather), father's new wife (stepmother)
	to the adoptive parent
132	each guardian or trustee
	every adoptive parent
	to the husband (wife) of the adoptive parent in the case when a healthy child is in their care
For every child with a disability and for every full-time student, graduate student, intern, resident, cadet not older than 24 years old with a disability of 1st or 2nd group
129	Both the mother and father of the child (married, living in a civil marriage, unmarried, divorced)	12000
	mother's new husband (stepfather), father's new wife (stepmother)
	to the adoptive parent
133	guardian, child's trustee	6000
	foster parent
	husband (wife) of the adoptive parent
134		2800
135
136	single parent or adoptive parent	2800
137	sole guardian, trustee, foster parent
138	single parent or adoptive parent	6000
139	sole guardian, trustee, foster parent
140	single parent or adoptive parent	24000
141	sole guardian, trustee, foster parent	12000
Double deduction for 1 child not older than 18 years and for each full-time student, graduate student, intern, resident, cadet not older than 24 years
142		2800
143
Double deduction for the 2nd child not older than 18 years and for each full-time student, graduate student, intern, resident, cadet not older than 24 years
144	one of the parents (upon an application to waive the deduction of the second parent)	2800
145	one of the adoptive parents (upon an application to waive the deduction of the second adoptive parent)
Double deduction for the 3rd child (and all subsequent children) not older than 18 years and for each full-time student, graduate student, intern, resident, cadet not older than 24 years
146	one of the parents (upon an application to waive the deduction of the second parent)	6000
147	one of the adoptive parents (upon an application to waive the deduction of the second adoptive parent)
A double deduction for a child with a disability not older than 18 years old and for each full-time student, graduate student, intern, resident, cadet not older than 24 years old with a disability of 1st or 2nd group
148	one of the parents (upon an application to waive the deduction of the second parent)	24000
149	one of the adoptive parents (upon an application to waive the deduction of the second adoptive parent)	12000

Example of tax deduction calculation

Conditions:

• The standard personal income tax deduction for all children will amount to:

1400 + 1400 + 3000 = 5800 rubles.

The father's tax agent makes monthly deductions from his income in the amount of:

(55000 – 5800) x 13% = 49200 x 13% = 6396 rubles.

The mother's employer makes personal income tax deductions from her salary every month in the amount of:

(22000 – 5800) x 13% = 16200 x 13% = 2106 rubles.

• If taxpayers did not have a single child, they would pay personal income tax in the amount of:

55,000 x 13% = 7,150 rubles – father;

22000 x 13% = 2860 rubles – mother.

• Let's calculate the amount of compensation.

7150 – 6396 = 754 rubles – from dad;

2860 – 2106 = 754 rubles – from my mother.

As already mentioned, it is possible to receive deductions for children only until the parent’s annual earnings reach 350 thousand rubles.

• Let's calculate the total compensation for both parents.

350,000: 55,000 = 6.36 (after 6 full months the father will no longer receive tax deductions);

6 x 754 = 4524 rubles - all possible compensation for the father for the calendar year.

350,000: 22,000 = 15.9 (the mother will continue to enjoy the benefit throughout the year);

12 x 754 = 9048 rubles – the mother’s total annual compensation.

• That is, the family will save 4524 + 9048 = 13572 rubles.

Legislative acts on the topic

Legislative acts are represented by the following documents:

Common mistakes

Mistake #1: An attempt on the part of the child’s mother, who has filed a divorce from his father, to obtain a standard child tax deduction of two times the amount on the basis that she considers herself the only parent.