Is there an expiration date for the 2-NDFL certificate?
In different life circumstances, a person needs to confirm his official income.
For such purposes, a 2-NDFL certificate is provided, which is issued by the employer. It is usually required for submission to various government bodies, for example, to the Pension Fund, when a person applies for a pension, or to the social protection department to calculate benefits for the poor. It is also requested by banks when lending, the tax office - to carry out deductions, embassies - to issue a visa, etc.
In this case, a reasonable question arises as to how long the 2-NDFL income certificate is valid - the Tax Code does not establish a period. This is logical, since it contains information about the income of individuals over the past period and the amount of tax paid on them. This data does not change. But how long the certificate remains valid for various purposes is determined by the organizations that required such paper. This is due to the fact that often when contacting various authorities it is necessary to confirm the current financial situation of a citizen. And for this you need the latest data.
For example, if we are talking about obtaining a visa, then foreign embassies decide on their own how many days the income certificate is valid. According to the general standard, this period does not exceed 30 days. But consulates often reduce it to 2 weeks or even 7 days. It all depends on the specific country. In order not to be refused due to an expired document, it is necessary to clarify this aspect with the embassies.
The law does not limit how long a 2-NDFL certificate is valid for social security and the Employment Center - it depends on the specific benefit, but usually no more than one month. To assign unemployment benefits, they ask for a certificate of income for the last 3 months. But remember: if more than 30 days pass, documents may be refused. A similar period is set by the guardianship and trusteeship departments when processing papers for adoption.
IMPORTANT!
The employer is obliged to generate a 2-NDFL certificate for any period at the request of the employee (clause 3 of Article 230 of the Tax Code of the Russian Federation). 3 days are provided for this.
Do declarations in Form 2-NDFL have a validity period?
2-NDFL is a document containing information about the amount of earnings of an individual for the past year, as well as the amount of personal income tax calculated from earnings and transferred to the state budget. There are several cases when a 2-NDFL certificate is required:
- Its main purpose is for the tax service. The document is submitted not only upon payment of personal income tax; tax agents also notify about the impossibility of paying tax.
- 2-NDFL is issued to a person who has changed employer. To receive tax deductions, an employee must report all income in the past year - as a rule, this includes wages from a previous position.
- In order to receive deductions, an individual submits a 3-NDFL declaration, which is compiled based on information from the 2-NDFL certificate.
- The certificate indicates the solvency of a person, so it is requested when applying for a loan from a bank, benefits from the social service, or visas from representative offices of foreign states.
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The question of how long a 2-NDFL certificate is valid depends on the authority requesting it. The validity period of the document itself is not limited: it reflects data for the reporting period that does not change over time. The only question is the relevance of the information reflected.
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How long is it valid when receiving deductions?
Any citizen has the opportunity to receive a standard, social or property deduction. To do this, you will need to submit a 3-NDFL declaration to the tax service. Unlike previous cases, for the deduction you will need a document that was drawn up three months, six months, and a year after you received it from your employer.
The Tax Code does not limit how long a 2-NDFL certificate is valid for a tax deduction of 13%; it is unlimited. It reflects information about the profit received for the year and taxes for the same period.
The declaration must be completed taking into account the information specified in this income document. From there you write down the amounts of income and taxes for the required period and submit them along with the declaration. The main condition is that the period for which the document was issued coincides with the year for which the declaration is being filled out.
But there is one more condition. The maximum period during which it is possible to return the tax is 3 years (clause 7 of article 78 of the Tax Code of the Russian Federation). If you bought an apartment in 2020, then the certificate is dated from the same year. You have the right to submit a return for deduction in 2022, and in 2022, and in 2023. In this situation, the validity period of the 2-NDFL certificate for a tax deduction for an apartment does not exceed 3 years. If you decide to file a declaration in 2024, then the document will be expired for these purposes.
IMPORTANT!
For a tax agent, the deadline for filing 2-NDFL in the Tax Code has changed since 2022. Now employers are required to submit them before March 1 (clause 2 of Article 230 of the Tax Code). This applies to both individuals from whom income was withheld and those for whom it was not possible to withhold.
Deduction for the purchase of an apartment: documents, procedure for obtaining
Required documents:
- Identity card (passport of a citizen of the Russian Federation). If the tax return is submitted electronically, then an electronic signature (it can be easily obtained in your personal account on the website nalog.ru);
- Tax return in form 3-NDFL. The declaration template and instructions for filling out are available on the Federal Tax Service website;
- Application for tax refund. It can be drawn up when submitting a declaration to the tax office or taken a sample from the Federal Tax Service website. At the time of writing the application, you must choose a convenient option for returning a tax deduction - a one-time payment for the entire year, monthly payments or a reduction in the tax base in the future.
- Papers confirming the purchase of housing or expenses associated with it. This could be a purchase and sale agreement, an act of acceptance and transfer of premises, a loan agreement, a bank receipt, a check, a receipt;
- Papers confirming ownership of the purchased apartment. This could be an extract from the Unified State Register or a certificate of ownership;
- A document confirming the payment of personal income tax for the previous year (certificate in form 2-NDFL, it is obtained from the accounting department of your organization);
- Details certified by the bank to which your income tax refund will be transferred.
Important!
When submitting copies of papers confirming the right to deduction to the tax authority, you must have their originals with you for verification. Half of all problems when receiving money are due to the fact that the consumer does not have any documents.
When purchasing real estate, the tax base for deduction is limited to 2 million rubles. Thus, the tax benefit is 260 thousand rubles. Every citizen has the right to a benefit of up to 2 million rubles. just one time.
If it was fully used when purchasing the first property, then the benefit will not be provided when purchasing a second property.
If the apartment was purchased at the expense of the employer, maternity capital or the budget, then the deduction cannot be taken.
Property deductions can be used to pay off interest on a mortgage loan. In this case, the deduction limit increases from 260 thousand to 390 thousand rubles.
The deduction includes not only the purchase or construction itself, but also the finishing of the apartment, laying communications and developing the project.
Validity period for mortgages and other types of loans
Traditionally, the bank also requires confirmation of income when providing borrowed funds. In this case, the validity period of the 2-NDFL certificate for the bank is determined by individual conditions. Each financial institution establishes the period for which it is necessary to bring a document on profit, and its validity period from the moment of issue. It also depends on the bank’s products that it provides to the client.
On average in the financial system, the validity period of a 2-personal income tax for a loan reaches 30 days from the date of preparation. But in different banks and for different products this period varies from 10 days to 3 months.
The rules are individual for each individual bank, and sometimes for each individual borrower. Simplified requirements apply to regular customers, since the bank knows their credit history. If the client comes for the first time to receive a loan, then a more thorough study of his solvency will be required. Hence the requirement to provide fresh documents to verify the current financial situation of the borrower.
If you are taking out a loan to purchase a home in a property that is still under construction, the bank will need proof of your ability to pay your debts for the last 24 months. Then clients have the right to be required to present the paper within a short period. You should take into account how long the 2-NDFL certificate is valid for a tax deduction for a mortgage - usually no more than 10 days. But before you take it from your employer, check with the specific financial institution for the deadline, and then plan when to submit the documents.
Remember that recently banks have stopped requiring this document when applying for microloans, express loans, and consumer loans through a store.
ConsultantPlus experts discussed how to fill out a 2-NDFL certificate. Use these instructions for free.
How many days is a 2-NDFL certificate valid for social services?
When applying for various government services, you have to contact the multifunctional center. The answer to the question of how long a 2-NDFL certificate is valid for an MFC depends on the specific service. Although the exact period of validity has not been established, government agencies usually require it to be provided no later than 30 days after receipt from the employer.
The situation is similar with social protection authorities, which low-income families turn to to receive compensation and benefits. Social services ask to prove income with documents for different periods, depending on the type of subsidy or benefit.
It will not be possible to prepare the document in advance. Despite the fact that the validity period of the 2-NDFL certificate for benefits is not specified in the legislation, social services will not accept a document whose validity exceeds 30 days. Typically, the Social Security Administration calculates an applicant's income 3, 6, or 12 months before applying for benefits. In 2-NDFL, you should indicate the period up to the month of application.
Normative base
Order of the Federal Tax Service of Russia dated October 2, 2018 No. ММВ-7-11/ “On approval of the form of information on the income of individuals and the amount of personal income tax, the procedure for filling it out and the format for its submission in electronic form, as well as the procedure for submitting information about income of individuals and amounts of personal income tax and messages about the impossibility of withholding tax, amounts of income from which tax is not withheld, and the amount of unwithheld personal income tax" Order of the Federal Tax Service of
Russia dated October 15, 2020 No. ED-7-11/ “On approval of the form for calculating the amounts of personal income tax calculated and withheld by the tax agent (Form 6-NDFL), the procedure for filling it out and submitting it, the format for providing the calculation of the amounts of personal income tax calculated and withholding by the tax agent in electronic form, as well as forms of a certificate of income received by an individual and withheld amounts of personal income tax" (together with the "Procedure for filling out and submitting calculations of amounts of personal income tax calculated and withheld by a tax agent (form 6-NDFL)").
How long is the loan valid for?
The deadline for the validity of the 2-NDFL certificate for the bank has not been determined, but its formal form and procedure for filling out are set out in the Federal Tax Service order No. ED-7-11 / [email protected] dated 10/15/2020. Tax agents prepare calculations at the request of taxpayers, reflecting the information that is required at the place of request.
The reference form for KND 1175018 must reflect:
- information about the tax agent - name, INN and KPP, OKTMO and contact telephone number;
- information about the taxpayer - full name of the individual, his TIN, date of birth, citizenship code, coding and passport details, taxpayer status;
- income - income taxed at a specific rate;
- deductions - standard, social, property deductions;
- total amounts - accrued income, taxable base, calculated, withheld and paid tax, advance payments, unwithheld and over-withheld income tax.
Credit institutions have fairly strict requirements for filling out documents for processing loans. The internal rules of banking organizations establish how long a 2-NDFL certificate is valid for a loan - the borrower must submit the current form under KND 1175018, which was issued no more than 30 days ago. This is not a legal norm, but a requirement of a specific banking institution.
There are rules that also apply to the expiration date of the 2-NDFL certificate for the bank - to apply for a loan or mortgage, you will need to pay for the last six months. The client is required to provide current information for the 6 months preceding the date of submission of the loan application. If the reference form is overdue, the loan will be denied.
