Deductions for non-taxable income received from a tax agent

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

For example, the amendments introduced new code 2002 for premiums, paid for production results and other similar indicators provided for by the norms of the legislation of the Russian Federation, labor or collective agreements. In this case, we are talking about bonuses paid not at the expense of the organization’s net profit, and also not at the expense of special-purpose funds or targeted revenues. Also, a new income code 2003 was introduced for remunerations paid from the organization’s net profit, special purpose funds or earmarked proceeds.

In addition, the order introduced new codes for standard deductions.

Federal Tax Service Order No. ММВ-7-11/633@ came into force on December 26, 2016 and this means that from this date (December 26, 2016) you can use new income codes and it is not advisable to use excluded deduction (income) codes. At the same time, the order is not a direct indication that the tax agent must urgently make changes to the accounting policy regarding personal income tax accounting, since only the Tax Code of the Russian Federation contains the responsibilities of a tax agent.

The Tax Code of the Russian Federation requires the tax agent to independently classify the payments he makes, i.e. Whether a specific amount should be taken into account with income code 2002 (or 2000) is determined by the tax agent in his accounting policy. Therefore, the classification of income or information about the right to deductions should be changed from the moment a new accounting policy appears, which is usually approved for the next year.

Thus, in the 2-NDFL certificates for 2016, based on the amendments to the Tax Code of the Russian Federation effective from January 1, 2016 and the new order of the Federal Tax Service:

deductions for guardians of disabled children should be separated from deductions for parents of disabled children and shown with new codes (133, ...)
previously taken into account deductions for “parents” are, if possible, shown with new codes (126, ...)

In addition, based on the new order of the Federal Tax Service, in certificates for 2016 it is allowed to use separate deduction codes for guardians of “healthy” children (130, 131, etc.) and new income codes (2002, 2003, ...).

According to experts from the 1C company, revision of accounting data registered before December 26, 2016 is not required.

How to change personal income tax codes in the 1C: Salaries and Personnel Management 8 program in 2017

In 2017, it is imperative to change the bonus coding. You can do the following:

1. define expected premiums in local regulations and introduce new types of calculations with new codes

2. leave the previous accruals, changing the income codes in them, having previously protected the documents from re-posting by the date of prohibition of editing.

The new income code is indicated in the payment type card on the tab Taxes, contributions, accounting ( Fig.1 )

As for deduction codes, in 1C accounting solutions, deduction codes for parents are replaced automatically when updating the program while maintaining the history (Fig. 2).

For example, instead of 114, code 126 is set. Similarly, deduction codes for guardians of disabled children will be automatically changed if these codes were introduced in the programs at the beginning of 2016 (code 117 will be replaced by 133, etc.). Only the deduction codes for guardians of children (non-disabled) indicated in the directory need to be reviewed and corrected manually Employees – Applications for personal income tax deductions information about deductions.

The program will add new codes for children's deductions to 2-NDFL certificates for 2016.

The Tax Service has changed the codes for children's personal income tax deductions. The child is subject to the new deduction code 126 in the 2-NDFL certificate for 2016.

Enter deduction code 126 on the certificate if you provided a deduction for the first child in a single amount to the parent, spouse or adoptive parent. Previously, code 114 was used for this deduction.

The Federal Tax Service of Russia approved new codes in order dated November 22, 2016 No. ММВ-7-11/633@. Changes in appendices No. 1 and 2 to the order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/387@ came into force on December 26.

What codes have changed

The new codes are 126-149, and codes 114-125 have been cancelled. The amendments are due to the fact that since 2016, the Federal Tax Service has adjusted the rules for providing deductions for children to a guardian, trustee, adoptive parent, or spouse of an adoptive parent.

Thus, for guardians, trustees and adoptive parents there is a tax deduction for personal income tax of 6,000 rubles. Parents and adoptive parents of a “special” child receive an updated standard deduction for personal income tax of 12,000 rubles. every month. The employee income threshold, above which companies do not have the right to apply a deduction, has increased to RUB 350,000 since 2016. from 280,000 rub. This required changing the codes.

Personal income tax deduction codes in 2015–2016: table

To make the task easier for accountants who keep records of employee income, personal income tax amounts withheld and transferred to the budget, and who carry out the procedure for calculating preferential amounts for income tax from employees, we have placed a current table in our article deduction codes for personal income tax, which you can download and study.

Correct display of codes will help subsequently avoid errors when drawing up 2-NDFL certificates, which are a reporting form for tax agents on the one hand and a document that confirms the income of citizens.

Tax agents, upon application from their employees and upon receipt of supporting documents, take into account standard tax deductions when calculating tax.

In addition to the standard ones at the place of work, it is now possible to receive other personal income tax benefits, including social ones.

Classification of tax deductions in the code table

The table of deduction codes for the purpose of reducing the tax base for personal income tax (PI) includes the following categories of deductions provided for by the Tax Code of the Russian Federation:

Standard. Currently, codes 104, 105, 114–125 are in effect according to Art. 218 Tax Code of the Russian Federation.
Social. Codes 320, 321, 324–328 are used, applied in accordance with Art. 219 of the Tax Code of the Russian Federation.
Property. For codes 311 and 312 based on Art. 220 Tax Code of the Russian Federation.
Professional. Codes 403–405 are used in accordance with Art. 221 Tax Code of the Russian Federation.
Investment. Codes 617, 618 and 620 are provided for them (Article 219.1 of the Tax Code of the Russian Federation).

In addition, a number of other articles provide for benefits or a special taxation procedure for certain types of income of individuals.

Since this article is aimed at tax agents for personal income tax, information on deductions applied on the basis of Art. 217 of the Tax Code of the Russian Federation, for which codes are assigned from 501 to 510.

What changes have affected tax deduction codes since 2015?

Along with the abolition of outdated codes, the Federal Tax Service of Russia introduced new ones and replaced a number of old ones tax deduction codes, and also adjusted the decoding for some deductions.

In general, the structure of the table remained the same, although an innovation was added in the form of investment deductions.

Exactly which codes and what changes have undergone are shown in the table below.

Code change table

Excluded	New codes	Replacing one code with another	Description changed
Standard deductions

Transfer from transactions with the Central Bank and FISS to REPO transactions with the Central Bank

REPO operations with the Central Bank

Property deductions

Social deductions
	320, 321, 324–328
Non-taxable income
		Actually 607 by 510
Investment deductions

Main sections of the updated tax deductions table

The 13 sections of the table of deduction codes, which came into force at the end of 2015, are a document structured by type of tax preferences.

It is a guide for taxpayers and tax agents to correctly select the digital code assigned to a particular benefit provided for by tax legislation when filling out 2-NDFL certificates on income received by individuals for the period from November 29, 2015.

The table includes sections that include the deductions presented below.

Table of sections of tax deduction codes

Name of deduction	Number of sections allocated for deduction	Assigned code numbers	Article of the Tax Code of the Russian Federation, which is the basis for the deduction
Standard		104,105, 114–125
Reducing the base		201–203, 205–207, 209, 210


Property
Social			Subp. 2 p. 1 art. 219
			Subp. 3 p. 1 art. 219
			Subp. 4 paragraphs 1 art. 219
			Subp. 5 p. 1 art. 219
Professional
Non-taxable income
Reduce the base
Investment

Who uses deduction code 104 in the 2-NDFL certificate

As mentioned above, codes 104 and 105 reflect benefits for categories of persons who have special merits to the Fatherland or who have this benefit for other reasons.

Tax deduction by code 104 monthly reduces the tax base for personal income for a specific person from the list below by 500 rubles. Among them:

Heroes of the USSR and Russia.
Participants of the Second World War.
Siege survivors of Leningrad during the Second World War.
Civilian employees who took part in defensive activities in a number of cities during the Second World War.
Persons who were prisoners of concentration camps and ghettos during the Second World War.

Among others, deductions under code 104 can be applied:

Disabled people of the first 2 groups and persons who have been disabled since childhood.
Persons who were exposed to radiation during accidents involving radioactive releases.
Persons who become bone marrow donors in the name of saving other people.
Persons evacuated from exclusion zones who were exposed to radioactive contamination in different years.
Other persons listed in sub. 2 p. 1 art. 218 Tax Code of the Russian Federation.

Who has the right to deduction with code 105 in the 2-NDFL certificate

Tax deduction with code 105 is provided in the amount of 3,000 rubles. And if code 104 is used mainly by those who have been exposed to radiation, then the deduction under code 105 is provided to the following persons:

those directly involved in the liquidation of the consequences of the accidents at the Chernobyl nuclear power plant and the Mayak PA, who were at the epicenter of the events and in the exclusion zones, including civilian and military personnel called up for training;
other persons who, over the years, participated in various types of nuclear tests, listed in subparagraph. 1 clause 1 art. 218 Tax Code of the Russian Federation.

In addition, this benefit is available to:

persons who suffered radiation sickness or became disabled as a result of these global man-made disasters;
disabled people of the Second World War and persons who became disabled due to wounds or shell shock during the defense of the USSR or Russia;
other persons named in Art. 218.

Deduction codes 114, 118 and 122 in the 2-NDFL certificate

Tax deduction by code 114 is provided to individuals as part of standard deductions for the first-born child in the family until he reaches the age of majority or 24 years old, if he receives full-time education for a fee (upon presentation of a certificate from an educational institution).

In addition to the parents themselves, persons who have a foster child, who have taken guardianship or trusteeship over him or who have adopted him have the right to take advantage of this deduction.

Deductions for codes 118 and 122 are provided on the same basis in double the amount (in 2015–2016 - 2,800 rubles):

according to code 118 - a single parent (adoptive parent, trustee and guardian (UPO));
122 - to one of the spouses if the second parent refuses the deduction.

Deduction codes 115, 119 and 123

By analogy with codes 114, 118 and 122 and in the same amount, deductions are allowed if there is a 2nd child in the family. The conditions for the deduction completely coincide with the conditions for its provision according to the codes described in the previous section.

Deduction codes 116, 120 and 124

The 3rd and all other children are entitled to deductions for children similar to those described in the previous 2 sections in accordance with the codes:

116 - for the 3rd, 4th, etc. child (in the amount of 3,000 rubles);
120 - to the parent (UPO), who is the only one, and 124 - in case of refusal of the 2nd parent from the tax benefit (double the amount - 6,000 rubles).

Deduction codes for disabled children (117, 121 and 125)

If there is a disabled child in the family (confirmation is required in the form of a certificate with a specified validity period), then he is entitled to the following deductions until he reaches the age of 18, and in case of paid full-time education - up to 24 years:

by code 117 - 12,000 rub. not only to parents, but also to the UPR;
121 - for single parents and UPR, 125 - in the case of receiving a deduction by only one of the spouses (the amount of the deduction is also doubled and is equal to 24,000 rubles in such situations).

Deduction codes for property expenses

Currently, after a documentary check and receipt of approval from the tax office, it is allowed to take into account the full amount of personal income tax benefits associated with the place of work:

with the purchase of housing or its construction (code 311);
on interest paid on the mortgage (code 312).

Digital symbols for social tax deductions

Starting this year, social deductions for personal income tax related to the payment of education (up to the age of 24) and treatment (if for children, then until the 18th birthday) can also be taken into account by the tax agent without waiting for the end of the year in which they were received. It is enough to present documents confirming these expenses to the tax office for verification, and after a positive response from the tax authorities in the form of a notification, the deduction can be used at the place of work.

Digital codes of social deductions and their brief descriptions are as follows:

For training (in total expenses no more than 50,000 rubles):

320 - for yourself, brother and/or sister.
321 - for children (their own and/or in relation to whom the payer is the UPR).

For treatment:

324 - one’s own, as well as immediate family members;
325 - for transferred VHI contributions for yourself and family members;
326 is expensive.

Others:

327 - for paid contributions to non-state pension funds or voluntary life insurance contracts for one’s own and immediate relatives;
328 - expenses for additional savings contributions to the pension fund.

Deductions for non-taxable income received from a tax agent

For a number of deductions, which, in accordance with Art. 217 of the Tax Code of the Russian Federation are not subject to income tax in full or in part; in the table of tax deduction codes for personal income tax since 2015, codes from 501 to 510 are highlighted.

Codes 501 to 506 are reserved for deductions related to the receipt of gifts, prizes, winnings, as well as financial assistance and reimbursement of the cost of purchased medications.

NOTE! The amount of deductions for codes 501 to 506 is limited to 4,000 rubles. and applies for each reason listed in paragraph 28 of Art. 217 of the Tax Code of the Russian Federation, separately.

That is, if an employee received a gift in the amount of 4,000 rubles, for the same tax period he can also claim a deduction for the medicines he actually paid for in the same amount.

The deduction under code 508 for the birth of a child in the family is limited to the amount of 50,000 rubles.

The deduction under code 510 in connection with the payment of additional insurance contributions for an employee for the funded part of the pension is limited to 12,000 rubles.

Deduction code 501 in certificate 2-NDFL

Most often, employers reward their employees on the occasion of various holidays or anniversaries with gifts, for which a tax deduction is provided for income tax under code 501 in an amount not exceeding 4,000 rubles.

Gifts for this amount are not subject to personal income tax. If the value of the gift is more than the non-taxable limit, then the entire amount in excess of it is taxed at a rate of 13%, which is reflected in the 2-NDFL certificate.

NOTE! The gift can also be given in cash. In this case, a gift agreement must be drawn up between the employer-donor and the employee being gifted so that this amount is not counted as a cash bonus by the regulatory authorities.

Deduction code 503

Financial assistance not subject to income tax up to 4,000 rubles. per year per 1 employee - this is the most often used hidden form of employee incentives by employers, which makes it possible not to withhold personal income by showing deduction code 503 in 2-NDFL certificates.

Amounts of financial assistance in excess of this established limit are subject to taxation in full if it is not provided on the occasion of the birth of a child and is not related to the death of an employee’s family member.

Deduction code 2012

This deduction code is often found in search queries on the Internet. In fact, there is no such tax deduction code. Code 2012 refers to the income code of individuals for paid vacation pay.

Any accountant should be well acquainted with tax deduction codes in order to correctly reflect them in the 2-NDFL certificate. And we must not forget that the right to apply any tax deductions must be documented.

Standard tax deductions may apply to many employees. However, not every employee knows about this. By the way, employees of the personnel department or accounting department are not obliged to inform those applying for work about this, since providing documents is the employee’s right, and not his responsibility. Deduction codes 126 and 127 are the most common as they relate to the first and second child.

general information

A tax deduction is a kind of benefit for an employee. It is noteworthy that there are several types. The most popular are personal deductions for children.

The first includes small amounts that are not taxed and to which war veterans, as well as disabled people of the first and second groups, are entitled.

The second broad group includes those amounts that are not taxed at a rate of thirteen percent due to the fact that the employee has children. Here the classification is quite large-scale, since the deduction code is affected by everything, from the presence of a second parent to what kind of child the child is.

How can you calculate your tax?

If an employee wants to check his tax himself, then he must know how to calculate it correctly. In general, the entire amount of his salary is multiplied by thirteen percent or by 0.13.

However, if an employee has the right to a tax deduction and has provided a full package of documents, then he should not be taxed on the entire amount of his salary, but only part of it.

Deduction codes 126 and 127 assume, for example, that an employee who has a first or second minor child has the right to a deduction in the amount of 1,400 rubles. If there are two children, then the amount doubles. However, it is necessary to bring all documents for children on time. Otherwise, the lost amounts will have to be returned through the tax authorities and only for a certain period.

Practical example. Tax calculation

Employee Ivanova I.I. presented documents for her children. Deduction codes 126 and 127 apply to it, that is, for the first and second child, respectively. If Ivanova I.I.’s total earnings for the month amounted to 10,000 rubles, then without the benefit she had to pay the state 1,300 rubles.

But, since the employee has the right to standard tax deductions code 126, 127, then 1400 and 1400 rubles can be safely deducted from her salary when calculating the tax. In total, the amount of 7,200 rubles is taxed. The amount of tax transferred to the budget will be 936 rubles. This means that Ivanova I.I.’s benefit saved her 364 rubles.

Code 126 deduction: what is it?

Tax deduction with code 126 indicates a personal income tax benefit for the first child. It is noteworthy that it can be used not only by those whose child is under eighteen years of age. If a certificate from an educational institution is provided confirming that the child is a full-time student, the benefit continues to apply until the child reaches twenty-four years of age.

It is also worth noting that this deduction code has been used since the end of 2016. Previously, it corresponded to code 114, which also applied to the first child who had not reached the age of majority or was receiving education, but only in full-time education.

The amount of deduction code 126 is 1400 rubles. This means that this particular part of the employee's salary is not subject to tax. That is, a monthly savings of 182 rubles.

We also must not forget that the deduction ceases to apply if the amount of wages for a calendar year reaches 350,000 rubles. In the month in which this amount was collected, deduction codes 126 and 127 will not be valid.

If a child is born: we carry documents

If an employee who works at an enterprise has a child, then he can immediately bring the entire package of documents to provide the standard deduction codes 126 and 127, and any other. It all depends on what kind of child appears in the family.

To do this, you only need two documents: a personal statement and a copy of the child’s birth certificate. However, nuances are possible. If a parent is raising a child alone, he also needs to provide documents that confirm this.

These include a certificate for single mothers in form number 25, a death certificate of the second parent, a certificate stating that he was declared missing. It is also worth bringing a copy of your passport, which indicates that after the death of a spouse or receiving the status of a single mother, the parent did not marry. This is necessary so that the accounting department knows which codes to use. Personal income tax deduction codes 126 and 127 apply only to those who are raising a child in a full family. For a single parent, these amounts will be doubled.

It is also worth paying attention to the change of surname. This is especially true for women. If the birth certificate contains the maiden name, and now the employee has other data, then it is also worth bringing a document confirming this. In this case, it will be a marriage certificate.

In your personal statement, you should indicate your details, which department the employee works in, as well as the child’s details, starting with last name, first name and patronymic and ending with date of birth. You should also sign and date the application.

There is no point in delaying the provision of documents, since even if the baby arrived on the 29th, the deduction will be provided for the entire month worked. Accountants should also take this into account. A tax deduction for a child is provided from the month of his birth, subject to the timely provision of documents.

New place of work. What do you need?

If an employee comes to a new place of work and wants to receive a tax deduction, then in addition to the documents listed above, he must also provide a certificate in form 2-NDFL. This is necessary so that the accountant can enter information about the employee’s salary from the beginning of the year. This makes it possible to prevent you from taking advantage of the deduction upon reaching the threshold of 350,000 rubles.

Also, if an employee gets a new job in the same month in which he was fired from another organization, the accountant can check whether deductions have already been accrued to him for this month.

Deduction codes 126 and 127 in the 2-NDFL certificate can be seen directly under the column with the employee’s income. By dividing the amount of each of them by 1400, you can find out for how many months the deduction was provided. If the employee has already received his benefit for a given month, then the employer establishes deductions only from the next month. If there was a break between jobs, then no refund is provided for this period.

It is noteworthy that if an employee managed to change several places of work during the year, he will have to take certificates from each of them. Even if they worked there for several days. Income must be summed up and entered into the base in order to correctly calculate taxes.

Otherwise, for those who want to use tax deduction codes 126 and 127, you must bring a copy of the children's birth certificates, as well as a personal statement. It is also worth bringing certificates from places of study if the child is over eighteen years old.

Code 127. Features

Deduction code number 127 indicates a benefit for those who have a second child. It is provided to those who submit a package of documents. The amount of the deduction coincides with the amount of the benefit for the first child and amounts to 1,400 rubles.

This means that every month an employee who is entitled to the benefit saves 182 rubles. The limit for using this deduction is the same as for the first child, namely 350,000 rubles.

Until the end of 2016, this code corresponded to the designation number 115; it had all the same parameters. This code is also used by those parents whose second child has reached the age of majority, but has not yet reached twenty-four years of age and is studying full-time.

Documents for deduction. Code 127

Tax deduction codes 126 and 127 are similar, therefore they have a similar set of documents. However, for the latter it will be somewhat wider.

If an employee has two children under eighteen years of age or full-time students, he must provide the following documents:

Personal statement. You can fit both children into one at once.
Birth certificates of both children, as well as copies of them. It is worth noting that even if the child already has a passport, it is the certificate that is provided, since this document contains information about the parents.
Certificate in form 2-NDFL, if the employee gets a job.

It is also worth noting that if the first child no longer fits the category of persons for whom the deduction is provided, then a certificate for him still needs to be brought. This confirms the fact that the child for whom code 127 is used is the second.

What if the employee did not receive the benefit?

It happens that the employee did not know that he was entitled to any personal income tax benefit. It is likely that he either was not informed about this or did not provide documents in a timely manner. In this case, he can return the amount he overpaid to the tax authorities.

To do this, you need to provide a package of documents to the tax service. Deduction codes 126 and 127 in the 3-NDFL declaration will also have to be indicated if suitable deductions are made under this value.

It is also necessary to take a certificate from your place of work in form 2-NDFL, as well as copies of the children’s birth certificates, and, if necessary, a certificate from their place of study. It is worth remembering that you can only return amounts for the last three years. That is, in 2017 you can receive money for 2014, 2015, 2016.

Deduction codes 126 and 127 will appear in the declaration automatically if you specify them in a specific tab in the program provided by the Tax Service website. If the return is carried out over several years, then several declarations will have to be drawn up, separately for each year.