Deductions. Deductions 104 and 105 deduction
It will help you remember your Federal Tax Service code.
But there are also more complex codes. For example, the code of an identity document in 2-NDFL. There are 14 such “documentary” codes in total. They can be found in the document codes directory (Appendix No. 1 to the Procedure for filling out the form). Code 21 denotes a passport of a citizen of the Russian Federation, code 03 - a birth certificate, code 07 - a military ID, etc.
In addition, the certificate must indicate the citizenship of the individual for whom the certificate is issued. And also using code. To mark citizenship (country code) in 2-NDFL, you need to determine it in accordance with the All-Russian Classifier of Countries of the World (OKSM, adopted by Gosstandart Resolution No. 529-st dated December 14, 2001). Russia country code for 2-NDFL is 643.
But the most interesting codes in the form are, of course, the codes of income and deductions for personal income tax. As a rule, it is about them that accountants have most of the questions: what code to put in the 2-NDFL certificate.
Income codes for the 2-NDFL certificate in 2018
Income codes in 2-NDFL, used when issuing certificates for 2018, were approved by Order of the Federal Tax Service dated September 10, 2015 No. ММВ-7-11/387@. They are indicated in the lines of the application table opposite the corresponding income of the individual. Next, we will analyze in detail the individual income codes in the 2-NDFL certificate (the most often applicable).
Revenue code 2000 in the certificate, 2-NDFL is used to indicate the remuneration paid to the employee for the performance of work duties. That is, the code for the 2-NDFL certificate is 2000, and for salaries paid in cash. But the salary in kind should be indicated code 2530. Revenue code 2010 in the certificate 2-NDFL is used for payments under civil contracts (except for royalties) . They may be subject to a deduction in the amount of documented expenses (arising from the contractor), which is reflected in the certificate with code 403.
Revenue code 2012 in the certificate 2-NDFL is provided for vacation pay. We are talking about amounts paid to an employee in connection with the provision of annual paid leave (Article 114 of the Labor Code of the Russian Federation). In the 2-NDFL certificate, compensation for leave upon dismissal is reflected with income code 2013.
Code 1010 in the certificate 2-NDFL is used when paying dividends.
Revenue code 2510 in the 2-NDFL certificate, it shows payment for individuals by organizations and entrepreneurs for goods (work, services) or property rights, including utilities, food, and recreation.
Personal income tax deduction codes in 2019
Along with income codes, tax deduction codes for personal income tax have also been approved. The tax deduction code in the 2-NDFL certificate is indicated in accordance with the table given in the Order of the Federal Tax Service (Appendix No. 2 to the Order of the Federal Tax Service dated September 10, 2015 No. ММВ-7-11/387@). Some amounts and deduction codes in the 2-NDFL certificate are indicated in the rows of the table in section 3 opposite the individual’s income for which this deduction is applied. For other deductions, the certificate has a special section 4. Below are individual deduction codes that were not mentioned earlier.
Deduction code 126 in the certificate, 2-NDFL is indicated if the parent is provided with a standard deduction for the first child under the age of 18 or for a full-time student under the age of 24 (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation). For the deduction for the second child there is provided code 127 in certificate 2-NDFL , for the third and each subsequent child - code 128.
For deductions to a parent for a disabled child, deduction code 129 in the 2-NDFL certificate.
Deduction code 104 2-NDFL must be entered in the certificate when the deduction is provided to the person specified in the list of paragraphs. 2 p. 1 art. 218 Tax Code of the Russian Federation. It names heroes of the USSR, heroes of Russia, participants in the Second World War, parents and spouses of military personnel who died in the line of military service, and others.
Deduction code 311 the certificate indicates if the employee was provided with a property deduction in connection with the acquisition or construction of housing on the territory of the Russian Federation (clause 3, clause 1, article 220 of the Tax Code of the Russian Federation). If the employee had to use a targeted loan or credit and is entitled to a deduction in the amount of interest paid on it, then such a deduction is provided code 312(Clause 4, Clause 1, Article 220 of the Tax Code of the Russian Federation).
Deduction code 501 in the certificate 2-NDFL is used when applying a deduction from the value of gifts received from organizations and entrepreneurs.
Deduction code 508 the 2-NDFL certificate will show that a deduction was applied for the amount of one-time financial assistance provided by employers to employees at the birth of a child.
Codes in the 2-NDFL certificate in 2019: decoding
A full breakdown of income codes and deductions in the 2-NDFL certificate is given in
Deduction codes are indicated in the 2-NDFL certificate. Each deduction has its own code. For which deductions of deductions codes 104 and 105 are used, read the article.
Deduction code in certificate 2-NDFL
Every year, companies submit a 2-NDFL tax certificate. This is necessary to report on employee income and personal income tax amounts.
There are amounts that reduce the tax base for personal income tax - tax deductions. They are also shown in 2-NDFL, for which special codes are used
When drawing up a certificate in form 2-NDFL, use the Procedure, which was approved by order of the Federal Tax Service dated October 30, 2015 No. ММВ-7-11/485. Fill out the certificate information based on information from the personal income tax registers.
Deduction codes are indicated in the table of section 3 of form 2-NDFL. Each deduction has its own code
You can fill out deduction codes for free in 2-NDFL for free in the Simplified 24/7 program.
Standard tax deduction code 104 and 105
Standard deductions are fixed. The amount depends on the category of the individual to whom the deduction applies. To reflect deductions in 2-NDFL, codes 104 and 105 are used.
Table. Codes and amounts of standard personal income tax deductions for 2-NDFL certificates
|
Tax deduction code |
Deduction amount |
Base |
|
|---|---|---|---|
|
Standard tax deductions1 |
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for every month |
Heroes of the Soviet Union, Heroes of Russia, persons awarded the Order of Glory of three degrees |
para. 2 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation |
|
|
Persons of the civilian staff of the SA and Navy of the USSR, Internal Affairs Directorate and State Security of the USSR, who held regular positions in the institutions of the active army during the Second World War |
|||
|
Persons who were in cities during the Second World War, participation in the defense of which is counted towards their length of service for the purpose of receiving a preferential pension |
para. 3 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation |
||
|
Participants of the Second World War, military operations to defend the USSR, who served in institutions that were part of the army, and former partisans |
para. 4 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation |
||
|
Persons who were in Leningrad during its siege from 09/08/1941 to 01/27/1944, regardless of the length of stay |
para. 5 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation |
||
|
Former prisoners of concentration camps and ghettos created by Nazi Germany and its allies during the Second World War |
para. 6 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation |
||
|
Disabled people since childhood, as well as disabled people of groups I and II |
para. 7 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation |
||
|
Persons who have received diseases associated with radiation exposure caused by the consequences of radiation accidents, exercises, tests |
para. 8 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation |
||
|
Medical personnel who received excess doses of radiation exposure while providing medical care from April 26, 1986 to June 30, 1986 |
para. 9 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation |
||
|
Persons who donated bone marrow to save lives |
para. 10 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation |
||
|
Persons who received occupational diseases associated with radiation exposure while working in the Chernobyl exclusion zone |
para. 11 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation |
||
|
Persons evacuated, as well as those who voluntarily left settlements exposed to radioactive contamination as a result of the accident in 1957 at the Mayak Production Association and contamination of the Techa River |
para. 13 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation |
||
|
Persons who took part in the liquidation of the consequences of the accident at the Mayak Production Association (1957–1958) and the pollution of the Techa River in 1949–1956 |
para. 12 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation |
||
|
Persons evacuated (voluntarily left) from the Chernobyl exclusion zone |
para. 14 sub. 2 p. 1 art. 218 Tax Code of the Russian Federation |
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|
Parents and spouses of military personnel who died as a result of injuries received while defending the USSR, Russia, or while performing other military duties |
|||
|
Parents and spouses of government employees killed in the line of duty |
para. 15 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation |
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|
Persons discharged from military service (called up for military training) who performed military duty in countries where hostilities took place |
|||
|
Citizens who took part, in accordance with decisions of government bodies of the Russian Federation, in hostilities on the territory of the Russian Federation |
para. 16 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation |
||
|
for every month |
Persons who have become disabled and have acquired diseases: |
para. 2, 3 and 8 sub. 1 clause 1 art. 218 Tax Code of the Russian Federation |
|
|
Persons who took part in the liquidation of the Chernobyl accident in 1986–1987 |
para. 4 and 5 sub. 1 clause 1 art. 218 Tax Code of the Russian Federation |
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|
Military personnel who served in the Chernobyl Nuclear Power Plant exclusion zone in 1986–1987 |
para. 6 subp. 1 clause 1 art. 218 Tax Code of the Russian Federation |
||
|
Military personnel who took part in the work on the Shelter object in 1988–1990 |
para. 7 subp. 1 clause 1 art. 218 Tax Code of the Russian Federation |
||
|
Persons directly involved in the assembly of nuclear weapons (until December 31, 1961), nuclear tests, and work on the disposal of radioactive substances |
para. 9–13 subp. 1 clause 1 art. 218 Tax Code of the Russian Federation |
||
|
Disabled WWII |
para. 14 sub. 1 clause 1 art. 218 Tax Code of the Russian Federation |
||
|
Disabled people: |
para. 15 subp. 1 clause 1 art. 218 Tax Code of the Russian Federation |
||
Deduction code 104 in personal income tax certificate 2 is a unique amount of 500 rubles, which is intended for the taxpayer. Such a deduction can be provided only to those persons indicated in Article 218 in the first paragraph, second subparagraph.
To determine all the features of the formation of deductions, you should immediately note that personal income tax certificate 2 is created with the main purpose of displaying all types of income of a particular employee. Such certificates are filled out exclusively by the employer, who acts as a kind of intermediary between the employee and the tax authorities. All calculations are made exclusively from the income of the employee himself, that is, the tax agent - the employer - does not spend his own funds on paying personal income tax. But, he is obliged to carry out all the necessary procedures for drawing up reporting documentation, which is subsequently submitted to the Federal Tax Service. There are clearly defined rules that determine the form and content of the document. The certificate is filled out exclusively on a specialized form, and all types of income, as well as deductions, are indicated in a code format.What is a tax deduction?
In principle, the essence of this deduction is quite simple. By means of a deduction, the total amount of income of a certain employee, which must be subject to taxes, is reduced.That is, there are types of income that are, in principle, not subject to taxes. Such income is not indicated at all in the document - personal income tax certificate 2. But, all other types of income must be reflected in the specified document. At the same time, the deduction allows you to reduce the amount of funds from which tax is subsequently calculated.
Let's give an example. If an employee receives a salary of 30,000 rubles. Within a month, he spent 10,000 rubles on his own training. In this case, the amount of deductions will be 10,000 * 13 = 1300 rubles. That is, in other words, tax deductions will be made from the amount of 20,000 rubles. And if deductions have already occurred, then in this case a procedure for a kind of refund of funds is carried out.
What does deduction code 104 mean in personal income tax certificate 2?
As we said earlier, this is an amount of 500 rubles. All persons who are entitled to receive this deduction are clearly defined by law. Article 218 describes in detail all the conditions for processing this deduction.The deduction is provided in the following options:
- A certain reduction in the tax base, that is, the total amount of income that is subject to taxes;
- Refund of funds that were previously calculated from the amount that should not be subject to taxes;
- If the amount of a person’s total earnings in the reporting period exceeds 280 thousand rubles, then deductions stop.
Deduction code 105 in personal income tax certificate 2 is a deduction from the amount of 3,000 rubles for those persons who belong to the categories specified in article 218....
Deduction code 101 in personal income tax certificate 2 is a kind of deduction in the amount of 600 rubles, which is formed for each child whose age does not exceed 18 years. At the same time, the deadline...
- This is what the financial viability of the state rests on. The richer the country, the higher the salaries of its citizens, and, consequently, taxes - the basis of prosperous and non-prosperous countries. If the state advocates that people pay taxes, the population would be happy to refuse them. But such is the system, its tax component is one of the pillars that supports our well-being.
In tax legislation there is such a thing as. It is always associated with personal income tax. The state has set the size of this. It is equal to 13%. Knowing this, every citizen of the Russian Federation can make independent calculations and get a figure that will be deducted from their salary as income tax. However, deduction codes change everything.
The legislation of the Russian Federation considers the circumstances due to which a particular person can be changed due to deduction codes. Since circumstances can be very different, there are many codes. All of them are divided into six main categories:
- Standard – circumstances such as whether the taxpayer has children or special services to the state are considered.
- Social – the circumstances of the need for training, treatment, etc. are considered. We can talk about the taxpayer or relatives who are financially dependent on him.
- Property – the presence of a mortgage or housing construction are considered.
- For non-taxable income - this includes prizes, gifts, certain types of financial assistance, etc.
- Professional - these are royalties, expenses for creating a literary work, etc.
- Investment is the rarest category, relating mostly to those who work in the securities market.
The state returns deductions to the population only in cases where the conditions are met and documentary justification for the return of part is provided.
In order to obtain the right to a deduction, the taxpayer must not only have a reason, but also a documented justification for it.
Standard deduction codes. Code 104
Standard deduction codes
The most common is the standard deduction. They consider the circumstances prevailing for the majority. Most codes give the right to reduce the tax base of those whose dependents are minors or.
Most of the standard deductions are aimed at improving the social conditions of families with children, students, disabled people, etc. This category also includes special deductions to which people who have performed services to the state are entitled. This is deduction code 104 and also 105.
These two codes are personal. 104 exempts the amount of 500 rubles, 105 – 3,000. This category includes:
- People who have awards of national significance.
- Citizens who took part in hostilities.
- Citizens who took part in eliminating accidents at nuclear power plants, etc.
In order to obtain the right to a deduction of one category or another, it is necessary to provide the application with the attached documentary justification. If the situation is not subject to change, there is no need to write a statement annually. When the situation changes, for example, children grow up and finish their studies, an application and documents (birth certificate, certificate from a university) must be submitted annually.
104 deduction code applies to citizens who have state merits. meanings.
Tax deductions and reporting
All deductions from the tax base must be regularly reflected in the enterprise’s reporting. They are included in the 2-NDFL certificate, which is necessary for the taxpayer to provide a report on his income and deductions made from it. The certificate is also presented when entering a new workplace, to banks and other authorities. Many issues cannot be resolved without providing this.
In 2015, many codes underwent changes, which happened due to adjustments to the state legislative framework. However, codes 104 and 105, like most codes from the standard category, were not affected by the changes.
If for any reason the tax has already been paid by the taxpayer without deducting the code, the due amount is returned to him, according to the document provided by the taxpayer.
Refunds are provided: after submitting the application, the procedure must be carried out within three months and no later. If the refund is carried out by the tax office, three months are allotted to verify all documents, plus another month to transfer the amount to the taxpayer’s account.
Even deduction codes not taken into account when filing an application by the taxpayer serve as a guarantee of personal income tax refund.
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In 2016, the Tax legislation of the Russian Federation underwent some changes, which mainly relate to issues of tax deductions. Let's find out which tax deduction codes need to be used in 2017.
Table of deduction codes
Each deduction code in the 2-NDFL certificate is indicated by the accountant in accordance with the current table for the current year, given in the appendix to the order of the Federal Tax Service dated November 2015.
It is on the basis of this application that the tables below are formed, which display codes with decodings and amounts.
Standard deductions
| Code | Decoding | Amount, rub. |
| 104 | Persons nominated for the award of the Second World War, Heroes of the Russian Federation, former prisoners of ghettos and concentration camps, participants in the siege of Leningrad, evacuees from the zone of radioactive contamination, relatives of fallen military personnel | 500 |
| 105 | Victims of radiation sickness, as well as persons who took part in the liquidation of the consequences of the Chernobyl accident | 3000 |
| 114-125 | Excluded | — |
| 126/130 | For 1 child per parent/guardian or trustee | 1400 |
| 127/131 | For the 2nd child to a natural or adoptive parent | 1400 |
| 128/132 | For the 3rd and subsequent children to natural and adoptive parents | 3000 |
| 129/133 | For a child/disabled person, as well as for a disabled person of 1-2 groups under the age of 24 years undergoing training, to a parent (native or adopted) | 12000/6000 |
| 134-149 | For each of the children, as well as for a child with the status of a disabled child or for a disabled student of category 1-2, to a single parent (natural or adopted). Applicable to single parents, as well as to those who have provided a written refusal to receive benefits | Double the corresponding amount |
Property deductions
Social deductions
| Code | Decoding | Amount, rub. |
| 320-321 | External, full-time or part-time training for employees, as well as their children under the age of 24 (including adopted ones) | The amount of training expenses, but within 50,000 rubles |
| 324 | Expenses for treatment of the taxpayer, as well as his parents, children, spouse, wards | The amount of expenses incurred, but not more than 120 thousand rubles |
| 325 | Expenses for voluntary insurance of the taxpayer, as well as his close relatives | The maximum deduction amount is 120 thousand rubles |
| 327 | Payments to pension accounts of non-state pension funds | Compensation in the amount of no more than 120 thousand rubles |
| 328 | Payments towards the funded part of pension provision | In the amount of expenses incurred |
Professional deductions
Good to know! Professional expenses taken into account when reducing the tax base are also limited by the limit defined in Article 221 of the Tax Code of the Russian Federation. Download for viewing and printing:Deductions from remuneration and non-taxable income
Important! The tax base is reduced by the amount of income, but not more than the limit established in Art. 117 of the Tax Code of the Russian Federation (Article 28). Download for viewing and printing:Investment deductions
General concepts
Tax deductions are certain amounts by which it is necessary to reduce the employee’s tax base when making cash payments and paying tax to the Federal Tax Service.
The legislation establishes the exact amounts of deductions, calculating them depending on the conditions of use.
There are currently 5 types of deductions:
- Standard, also called “children’s”.
- Social, provided for reimbursement of expenses for the social needs of citizens.
- Property, allowing you to compensate for losses when purchasing or building housing.
- Investment funds that appeared in 2014 to reduce the tax base for income from trading securities.
- Professional, associated with costs in obtaining labor income.
For each type of deduction from the tax base, there is a digital deduction code. In certificate 2-NDFL, the accountant indicates this code if the employee belongs 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 office.
What's new
At the end of 2015, the Ministry of Justice registered another Order of the Federal Tax Service, according to which certificates-2-personal income tax for the past year, as well as for 2017 and subsequent years, must be generated taking into account new income codes and deductions.
The following changes are noted in the codes:
- clarifications have been made regarding the amounts that reduce the tax base under Art. 214.1-214.4 of the Tax Code of the Russian Federation (transactions with cash, securities and other financial instruments);
- the “standard deductions” section has been supplemented with codes to reduce the tax base for the child’s guardians (previously, general codes 114-125 were used for both parents and guardians of minors);
- tax deduction codes 114-125 are excluded;
- Code 617 of the investment deductions section has been excluded.
Finally
The main thing that any citizen of the Russian Federation should remember is that only a person who receives official income taxed at a rate of 13% can apply for compensation for expenses incurred.
To receive a tax deduction, it is enough to write a special application addressed to the employer at work or independently submit a declaration to the Federal Tax Service at your place of residence.
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