Every year, organizations submit to the Federal Tax Service information on the accrued and paid personal income tax to the Federal Tax Service until April 1. These accountant data are taken from 1-NDFL tax cards, which are maintained throughout the year. Filling out these cards is not difficult if you know where and what information you need to enter.
Instructions
Step 1
First of all, pay attention to whether you have to keep 1-NDFL cards or not. Only tax agents are required to maintain such cards. Most tax agents are employers who pay wages to their employees. At the same time, other organizations or entrepreneurs can be a tax agent if an individual (taxpayer) has received income from them.
Step 2
Decide what income you need and what you don't need to be reflected in 1-NDFL. Read Articles 209 and 217 of the Tax Code of the Russian Federation. Article 209 indicates what is the object of taxation. And article 217 indicates income that is not taxable. Accordingly, these incomes do not need to be indicated on the tax card.
Step 3
Distribute all income of each taxpayer at the tax rate. In section 3, indicate the income taxed at the rates of 13% and 30%. In section 4, reflect the amount of dividends (9% rate). In section 5, list all income taxed at the 35% rate.
Step 4
If you are an employer, fill out section 3. Payments under employment contracts should be reflected under the code 2000. Payments under civil law contracts must be reflected under code 2630.
Step 5
Next, fill in the deduction lines (standard and non-standard). Please note - currently, the standard tax deduction for an employee is 400 rubles per month (applies until the amount of income reaches 40,000 rubles) and for a child 1000 rubles per month (applies until the amount of income reaches 280,000 rubles)).
Step 6
Next, determine the tax base (the amount of income minus deductions). Please note that the tax base is calculated on an accrual basis. And now fill in the lines of accrued and withheld tax, as well as debts (if any). Do not forget to transfer the results to the last sheet of the tax card (sections 6-8).
Step 7
And the last thing - in order not to make mistakes in the calculations, take the time once and enter the formulas into the electronic form of the card.
