6 personal income tax for the 4th quarter example of filling. Operations and amounts

Samples of filling out 6-NDFL for the 4th quarter of 2017 for salaries, vacation pay and sick leave are given taking into account the order of the Federal Tax Service of October 14, 2015 No. ММВ-7-11 / 450. The pattern for each example depends on what income was paid to employees.

Useful documents:

No later than April 2, 2018, 6-NDFL must be submitted to the inspectorate for the year. To simplify your work, we have prepared examples of filling out 6-NDFL for the 4th quarter of 2017 with,,,,,,, and.

A sample of filling out 6-NDFL for the 4th quarter of 2017 when issuing salaries

Section 1 includes indicators for all employees of the company on an accrual basis from the beginning of the calendar year, in section 2 - data only for the last three months (letter of the Federal Tax Service of Russia dated February 25, 2016 No. BS-4-11 / 30582). Therefore, in section 1 of the 6-NDFL form for the year (4th quarter of 2017), reflect the salary that was accrued to employees from January to December inclusive. Show the deductions and personal income tax from it for this period.

The December salary and tax on it are recorded in 6-NDFL according to special rules.

If you pay personal income tax from employees' income at different rates, then make up a separate section for each. In this case, fill in lines 060-090 only on the first page of section 1. In them, provide data for the entire company.

In section 2, record the salary issued for the last three months. If you give money to all employees on the same day, in section 1 of the report, fill in one block per salary for each month:

• on line 100, enter the last day of the month for which the income was accrued;
• on line 110, indicate the date when the second part of the salary was given to the employees and the tax was withheld;
• on line 120, put the date that follows the day after the money was issued;
• in lines 130 and 140, write down the total amounts of income for the month and the tax withheld from it.

• How to fill out and submit reports

Do not show advance payment to section 2. Since on the date of payment of the advance, the income is not yet considered received. However, if you issue an advance on the last calendar day of the month, personal income tax must be withheld from the payment. On this day, the salary becomes taxable income, therefore, it is necessary to immediately calculate and withhold the tax from the amount of the advance (determination of the Supreme Court of the Russian Federation of May 11, 2016 No. 309-KG16-1804).

To reflect the December salary in 6-NDFL, the Federal Tax Service suggests focusing on the letter dated March 24, 2016 No. BS-4-11 / 5106. In section 1, reflect the income and tax on lines 020, 040 and 070. In section 2, show the payment only if the tax payment deadline fell in 2017. If not, transfer it to section 2 of the calculation for the first quarter of the next year.

Example:

For November, employees received their salaries on December 4, 2017. The amount of accrued payments - 225,000 rubles, personal income tax - 29,250 rubles. A completed fragment of section 2 of the 6-NDFL form for the year (4th quarter of 2017) below.

6-NDFL for the 4th quarter of 2017: sample filling for salary

Carry-over payments

In order to correctly reflect the carryover salary in 6-NDFL for the 4th quarter of 2017, you need to look at the date of its payment.

The fact is, if a company starts an operation in one period and ends it in another, then it must be reflected in the period in which the operation was completed. The moment of completion corresponds to the period in which the due date for the payment of personal income tax falls (letter of the Federal Tax Service of Russia dated January 25, 2017 No. BS-4-11 / 1250).

That is, in the calculation for the year, section 2 will include the September salary, which was issued in October. Indeed, in the calculation for 9 months, you showed it only in section 1 - in line 020 the accrued income, and in line 040 the calculated tax. The company withheld the tax already in October at the time the salary was paid.

Example:

The company gave the employee a September salary on October 2. The amount of income is 45,000 rubles, personal income tax from it is 5,850 rubles. The accountant completed section 2 of the calculation of 6-NDFL for the year (4th quarter of 2017) as in the sample.

6-NDFL for the 4th quarter of 2017: an example of filling with carry-over payments

The salary was given in installments

If you pay the final part of the salary to the employees in installments and on different days, then in the second section 6-NDFL you will have to split payments. There is a separate block for each payment. Fill in as many lines 100 - 140 as there were payments.

The logic is as follows. The tax must be transferred from each payment separately. Deadline - no later than the next day after payment. And it doesn't matter for whatever reason the salary was not issued in one day: there was not enough money in the account or the bank managed to make only part of the payments for the salary.

Example:

The company sent two paychecks for November to the bank in December. The first payment was made on December 4th. Amount - 70,000 rubles, personal income tax - 9,100 rubles. The second payment was dated December 11 in the amount of 30,000 rubles. Personal income tax amounted to 3900 rubles. According to the rules of the Tax Code of the Russian Federation, the accountant had to transfer each tax at the maximum the next day after payment. An example of filling out 6-NDFL for the year (4th quarter of 2017) is given below.

A sample of filling out 6-NDFL for the 4th quarter of 2017, if the salary was issued in installments

Vacation payments are subject to personal income tax, so these payments must be reflected in 6-personal income tax for the 4th quarter (year) of 2017. Section 1 will include all vacation pay issued from January to December; Section 2 will include the amounts paid to employees in October-November. You will be showing your December vacation pay already in the 1st quarter of 2018. The deadline for paying personal income tax on vacation pay is the last day of the month in which the money was issued. For December, this is the 31st. This is a day off, so the deadline is postponed to the next working day. It falls on January 9, 2018. Therefore, show such vacation pay only in section 1 of the annual calculation. On line 020, write down the accrued income, and on line 040, the calculated tax. But do not show the withholding tax on line 070. This will be done in 2018 for the 1st quarter.

In section 2, you should fill in the vacation pay as many blocks as the number of days in the quarter the workers received these amounts. If on the same day vacation pay was transferred to several employees, payments must be combined and recorded in one block of lines 100-140. If vacation workers received on different days, there will be a separate block for each employee.

At the same time, lines 100 and 110 indicate the date the money was issued to the employee, in line 120 - the last day of the month in which vacation pay was paid.

Example:

In October 2017, the company paid vacation pay to two employees: Ivanov and Petrov. Ivanov received the money on October 9. Accrued vacation pay - 15,000 rubles, personal income tax - 1950 rubles. Petrov received the money - on October 23rd. The amount of vacation pay is 12,000 rubles, personal income tax is 1,560 rubles. In November, Sidorova was on vacation, the company gave her vacation pay in the amount of 15,000 rubles. 20 November. The accountant transferred personal income tax from this payment - 1950 rubles.
Example 6-NDFL for the 4th quarter (year) 2017 with vacation pay below.

6-NDFL: sample filling for the 4th quarter of 2017 for vacation pay

Sample filling 6-NDFL for the 4th quarter of 2017 for premiums

If you pay bonuses to employees, then these payments should also be reflected in 6-NDFL. But the rules are different depending on the type of award.

One-time bonuses for an anniversary, holiday, reflect separately from the salary. The reason is the different date of income recognition. For a salary, this is the last day of the month for which it was charged. For prizes - the day they are issued (Article 223 of the Tax Code of the Russian Federation).

The Ministry of Finance advises to reflect monthly bonuses for labor results in the calculation as a regular salary (letter dated September 29, 2017 No. 03-04-07 / 63400). On line 100 in section 2, show the last day of the month for which the bonus was awarded. In line 110 - the date of payment of money, in line 120 - the next business day.

The date of receipt of income in the form of a quarterly or annual bonus for labor success is the date of payment. Show this date in line 100 of the calculation (letter from the Ministry of Finance of Russia dated September 29, 2017 No. 03-04-07 / 63400).

Example:

On October 9, the company paid its employees a bonus for the 3rd quarter in the amount of RUB 500,000. Personal income tax - 65,000 rubles. How to reflect the premium in the calculation, we have shown in the sample below.

An example of filling out 6-NDFL for a year (4th quarter of 2017) for a quarterly premium

How to show benefits in 6-NDFL for the 4th quarter of 2017

Of all the benefits that you pay to employees, personal income tax withholds only sickness benefit, including caring for a sick child. Therefore, reflect it in the report. Do not include the rest of the benefits as they are completely tax exempt.

Record hospital benefits in the calculation separately from your salary. Since they have their own tax control dates. The date of receipt of benefits and withholding of personal income tax is the day of payment. The deadline for the transfer of tax is the last day of the month in which the employee was given money.

Show all benefits on the report, not just the amount the company pays for the first three days. An exception is organizations that participate in the FSS pilot project.

Such companies in 6-NDFL for the 4th quarter of 2017 show benefits only for the first three days of illness. The rest of the employees are paid by the FSS department, as well as withholding and transferring personal income tax from them. In terms of these amounts, the company is not a tax agent, which means that it should not report on them.

Confusion often arises when the benefit was accrued in one quarter and issued in the next. The solution is simple: reflect the income in the calculation for the period when the employee received the money (letter of the Federal Tax Service of Russia dated August 1, 2016 No. BS-4-11 / 13984).

For benefits that were issued in December, the same rule applies as for December vacation pay. The deadline for the transfer of personal income tax falls in January 2018, therefore, in section 2, these amounts will be shown already in the 1st quarter of 2018.

Example:

The company issued a temporary disability benefit to the employee on November 21, 2017. Accrued amount - 8400 rubles, personal income tax - 1092 rubles. Let's show how the accountant will reflect the allowance in the calculation.

How to fill out 6-NDFL for the 4th quarter of 2017 if you have issued hospital benefits

Sample registration of 6-NDFL for the 4th quarter of 2017 with payments under the GPC agreement

Income under a civil law contract is recognized on the day the money is paid to the contractor. Therefore, if an advance payment is provided for in the contract, then personal income tax must also be withheld from it (letter of the Ministry of Finance of Russia dated May 26, 2014 No. 03-04-06 / 24982). This means that the calculation must include both the advance and the final amount under the contract. Let's see how to fill in 6-NDFL for the year (4th quarter of 2017) using an example.

Example:

The company signed an act with the contractor on November 30, 2017, and paid the remuneration on December 4, 2017. In this case, the contractor's income must be shown in the second section of the calculation of 6-NDFL for the year (4th quarter of 2017). In lines 100 and 110, the accountant will write 12/04/2017, and in line 120 - 12/05/2017.

An example of filling out 6-NDFL for the 4th quarter of 2017 for payments to contractors

How to show partially taxable income in 6-NDFL

Payments that are subject to personal income tax, only if their amount exceeds a certain limit, must be shown in the personal income tax report. For example, these are gifts, prizes, material assistance.

It is necessary to fill in the report like this. Record the entire amount of income in line 020 of section 1, and include the non-taxable part in the indicator on line 030. In lines 130 and 140 of section 2, indicate the entire amount of income and personal income tax withheld from it.

Example:

On November 6, the company issued financial assistance to the employee in connection with the birth of a child in the amount of 60,000 rubles. Personal income tax with financial aid - 1300 rubles. [(60,000 rubles - 50,000 rubles) x 13%]. We will show you how to fill in 6-NDFL for the year (4th quarter of 2017).
In section 1, on line 020, the accountant will write down 60,000 rubles, on line 030 - 50,000 rubles. The accountant was able to withhold tax, so 1300 rubles. it will show on lines 040 and 070.
In section 2, on lines 100 and 110, the accountant will indicate 11/06/2017, on line 120 - 11/07/2017. In lines 130 and 140 there will be 60,000 rubles. and 1300 rubles. respectively.

What income is partially taxed with personal income tax, see the cheat sheet below.

How to reflect income in kind in 6-NDFL for the 4th quarter of 2017

When paying income in kind, personal income tax cannot be withheld. Tax is withheld only from cash payments. How to reflect in section 2 of the calculation of income in kind, the FTS explained in a letter dated August 9, 2016 No. GD-3-11 / 3605.

Reflect income in section 1 on line 020, tax - on lines 040 and 080. In section 2 show in lines: 100 - date of payment; 110 and 120 - 00.00.0000; 130 - the amount of income (value of goods); 140 - 0.

Example:

On November 21, 2017, the company gave the employee a gift worth 5,000 rubles. And the tax on the gift was not withheld, since the money was not paid on that day. We will show how the accountant will reflect the gift in section 2 of the 6-NDFL form for the year (4th quarter of 2017).

Sample 6-NDFL for the 4th quarter of 2017, if the employee received income in kind

How to reflect payments upon dismissal in 6-NDFL for the 4th quarter of 2017

On the last working day, the resigning employee is given a final payment - salary for days worked and compensation for unused vacation. If an employment contract or law provides for severance pay, then this amount must also be transferred to the employee (Articles 140 and 178 of the Labor Code of the Russian Federation). Such severance pay is taxed only in the part that exceeds three average monthly earnings of an employee (six earnings - if the company is located in the Far North and equivalent areas) (clause 3 of article 217 of the Tax Code of the Russian Federation).

The calculation should reflect only those severance pay that tax personal income tax. If the amount paid is less than the limit, it is not necessary to show it in the calculation.

In section 1, write the entire amount of taxable benefits upon dismissal in line 020. In line 030, show the deductions. Lines 040 and 070 - assessed and withheld tax.

In section 2, write down the dismissal payments due to the employee in a separate block. For leaving employees, the salary, compensation and severance pay are considered received on the last working day (clause 2 of article 223 of the Tax Code of the Russian Federation).

Example:

The employee quit on October 23rd. The company gave him a salary for October in the amount of 15,000 rubles. and compensation for unused vacation in the amount of 8,000 rubles. What to write in section 2 of the 6-NDFL calculation for the 4th quarter of 2017?
Since the employee received the salary and compensation on the same day, the accountant combined the payments in one block. After all, the date of recognition of income for both payments will be one day - October 23.
In lines 100 and 110, the accountant will write 10/23/2017, in line 120 - 10/24/2017. In lines 130 and 140 there will be 23,000 rubles. (15,000 rubles + 8,000 rubles) and 2,990 rubles.

An example of filling out 6-NDFL for the 4th quarter of 2017 upon dismissal of an employee

It is easiest to understand the intricacies of drawing up a 6-NDFL report for the 4th quarter of 2019 with the help of filling samples. You will find samples created with specific examples in this article. They include sick leave, bonuses, and various variations in the issuance of wages. You can also download a sample here.

Basic rules: how to issue 6-NDFL

ATTENTION! 6-NDFL for the 4th quarter of 2019, send to the tax office until March 2, 2019 inclusive. To do this, you need to correctly fill out the report form. It was approved by the order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11 / 450.

Recall that the answer for 2019 was submitted until April 1. One Vladimir Putin signed the law and amended the Tax Code.

An income tax return consists of a title page, Section 1 and Section 2. If you have no more than 24 employees, you can write the report on paper.

We will briefly analyze the main rules for compiling this document, and a sample with examples can be seen below.

1. Submission period code for the 4th quarter - 34. Location code - 214 for organizations, 120 - for businessmen;
2. OKTMO - make as many reference options as you have these codes;
3. If you have more than one personal income tax rate, then write a separate document for each;
4. You prescribe the numbers from the first cell. Empty ones are crossed out.

How to fill out section 1 of the 6-NDFL form for 2019

Now about what to enter into the lines of Section one of the form:

• 020 - all taxable income for the year without any deductions;
• 030 is the total amount of deductions. This also includes the non-taxable part of material aid;
• 040 - corresponds to (line 020 minus 030) multiplied by the income rate;
• 070 - income withheld;
• 080 is a tax that cannot be collected at all either in this period or in the next.

If data for the year was inserted into the First Department, then Section 2 is intended only for information for the 4th quarter. The principles are as follows.

If the issue of money or the payment of tax was not in the 4th quarter, these data are excluded, and vice versa. This is especially true for December and September salaries.

• December money handed over in January is not included;
• December wages issued in December - included. But only if personal income tax was paid in December;
• September pay listed in October is included;
• September payout given in September. At the same time, personal income tax paid in October is included;
• The earnings for September, the income from which was also paid in September, is not included.

In line 130, the amount of income accrued along with personal income tax and deductions is entered.

Lines 100 and 110 may be different dates. For example, the date the money was credited is always the last day of the month. And they can pay it in the following.

If the date of transfer of income falls on a holiday or weekend, then the transfer to the next working day.

Attention! Accountants everywhere make the same mistakes in 6-NDFL, and because of this, tax authorities do not accept calculations. The experts of the "Salary" magazine have collected 9 situations when even experienced accountants make mistakes when filling out a report.

Sample filling 6-NDFL for the 4th quarter of 2019 by examples

Here are three samples of filling out the calculation for the 4th quarter. An example when the earnings were issued at the end of December. When the income was transferred on the last working day of December. And if the December payments fell on January.

For example, you need such initial data. LLC "Radost" pays salaries and monthly bonuses. The organization has 10 employees. At the end of the year, employees were given an additional one-time bonus in December.

Time period	Sum	Deductions	Income	Comments (1)
January March
April June
September				September indicators are highlighted separately. This is for example when earnings are paid next month.
July-September
For three square
				Sick leave (the allowance was given to the salary)
				Year-end award (date of issue 25.12.)
For 4 sq.
Total year

Let us explain the individual positions of the initial data.

1. The day the monthly premium is handed out coincides with the issuance of money, so it is not highlighted in a separate line. These amounts are combined.
2. But the annual bonus and benefits for the certificate of incapacity for work will have different dates on the day of transfer. In the calculation, they will be reflected in individual lines (100-140).

Example 1

There are 10 people working for LLC “Radost”. The salary day is the 9th day of the month following the worked day. The company's management ordered: to transfer the December income 27.12.

Sample filling out Section 1.

• Line 020 - all charges for the year - 5,140,000 rubles;
• Line 030 is the total tax deduction figure for the year. For our example, this is 69,600 rubles;
• Line 040 - personal income tax accrued for the year. According to the example - 658 752.

Very important! It is necessary to distinguish between the concepts: tax accrued and withheld. Income is considered to be withheld after the workers have received the money. Therefore, it is possible that the data of lines 040 and 070 will be different.

• Line 070 is the paid income year. Under these circumstances, it is 658,752 rubles. But it may be different, about this in the example below.

Sample filling out Section 2 of 6-NDFL for the 4th quarter of 2019

Several extremely important points need to be highlighted right away.

1. Block 100-140 will have to be filled in from September. After all, workers received September payments in October, that is, in the last quarter.
2. For sick leave, you also need to allocate a separate block 100-140. Despite the fact that the allowance was added to the basic earnings, the day of payment of personal income tax will be different.
3. And the annual premium will need its own lines. Again, due to the difference between withholding and transferring income;
4. The order of filling the blocks from the beginning of the period to the end.

Let's try to first sketch out how the blocks will look like.

Pay	Strings
Salary september
October money
Sick leave
Payouts for November
Year-end award
December salary

* According to the rules for drawing up a report, the date of payment of payroll tax is the next day after issue. However, it fell on a weekend, so it was postponed to the first working day.

** In the company from our example, money is issued on the 9th. But it was Sunday, so the transfer happened earlier.

Example 2

Let's change the conditions for issuing the December salary from the company from example 1. Let's assume that it was listed according to the schedule, namely January 9, 2019. These changes entail adjustments:

1. In Section 1, the December personal income tax will have to be deducted from line 070. His retention will only be in January. New value 070 = 658 752 - 53 846 = 604 906;
2. From Section 2, block 100-140, related to December wages, needs to be completely removed. At the same time, we do not touch the prize.

Sample if December money issued in January

Example 3

Let's analyze another situation with the payment of earnings for the last month of the year. The manager nevertheless allowed to issue money on the last working day. In 2019, it was December 31st.

Changes in 6-NDFL for the 4th quarter will be as follows:

• In Section 1 we include all December accruals and deductions of personal income tax. That is, December is included in line 070;
• In Section 2, December is not processed. This is because the income is given away on the last day of the month. This means that the tax will be transferred only in January. This is a different reporting period.

Since 2016, tax agents for personal income tax must submit new reports to the IFTS based on the results of the first quarter, six months, nine months and a year - form 6-NDFL. This is reported in the Order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11 / [email protected]

Quarterly report 6-NDFL

According to the Order, the calculation of the amounts of personal income tax calculated and withheld by the tax agent is filled in by tax agents and submitted to the tax authority at the place of registration in the 6-NDFL form.

Filling in 6-NDFL consists of two sections:

1. Section 1: Generalized indicators (it includes: the personal income tax rate, the amount of accrued income and withholding tax, the number of individuals who receive income, etc.);
2. Section 2: Information on the amount of income received by "physicists" and the amounts of tax withheld from them, broken down by dates.

On line 060, indicate the number of people who received income during the reporting (tax) period.

On line 070, show the amount of tax withheld.

In line 080, you must indicate the amount of personal income tax, which was calculated, but not withheld in the current reporting period. Please note: we are talking specifically about the amounts that the organization should have withheld until the end of the reporting period, but for some reason could not do this. For example, when paying income in kind, if there were no cash payments in favor of the same individual by the end of the reporting period. In this case, personal income tax calculated from income in kind must be shown on line 080. "Carrying over" income, personal income tax from which the organization will withhold in the next quarter, does not need to be reflected in line 080. In particular, this applies to personal income tax from salaries that were accrued, but were not paid until the end of the reporting period. For example, due to the difficult financial situation of the organization. In this case, the tax will need to be reflected as not withheld in line 080 of the calculation of 6-NDFL only at the end of the year.

On line 090, indicate the amount of tax returned in accordance with the Tax Code of the Russian Federation.

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Section 2 of the calculation in the form 6-NDFL for the relevant submission period, only those transactions that have been carried out are reflected in the last three months of this period... If a transaction is started in one period and completed in another, then it is reflected in the completion period.

Note: The nuances of filling and their descriptions, see below in the article in the comments of the FNM RF.

The calculation in the 6-NDFL form is filled in on the basis of the accounting data of income accrued and paid to individuals by the tax agent, tax deductions provided to individuals, calculated and withheld personal income tax contained in tax accounting registers.

In the calculation according to the 6-NDFL form, incomes that are not subject to personal income tax listed in the Code are not reflected.

• Line 100 of section 2 "Date of actual receipt of income" is filled in taking into account the provisions of the Code, The date of actual receipt of income reflected in line 130 is indicated:
  • for wages and bonuses (except for annual and quarterly), the last day of the month for which it was charged is indicated (clause 2 of article 223 of the Tax Code of the Russian Federation. This rule is observed, even if the last day of the month falls on a weekend;
  • for vacation and sick leave, the day of payment is indicated (subparagraph 1 of clause 1 of article 223 of the Tax Code of the Russian Federation);
  • for a quarterly or annual bonus, the last day of the month in which the bonus order was signed is indicated;
  • for the remuneration, the date of payment is indicated (subparagraph 1 of clause 1 of article 223 of the Tax Code of the Russian Federation);
  • for income in kind, the date is indicated when such income was received by an individual (subparagraph 1 of paragraph 1 of article 223 of the Tax Code of the Russian Federation);
  • for dividends, the date of payment is indicated (subparagraph 1 of clause 1 of article 223 of the Tax Code of the Russian Federation);
  • for excess daily allowances, the last day of the month is indicated in which the advance report is approved (subparagraph 6 of paragraph 1 of article 223 of the Tax Code of the Russian Federation);
  • for income from savings on interest, the last day of each month is indicated during the period for which the loan was provided (sub-item 7, clause 1, article 223 of the Tax Code of the Russian Federation).
• Line 110 of section 2 "Date of tax withholding", the date of withholding of personal income tax from income reflected in line 130 is indicated, filled in taking into account the provisions of clause 4 and clause 7 of the Code,
  

  Note: If it is impossible to withhold personal income tax from income in kind, or in the case when the deductions for children exceeded income, "00.00.0000" is put

• Line 120 of section 2 "", the date is indicated, no later than which the amount of personal income tax must be transferred: it is filled out taking into account the provisions of paragraph 6 of Article 226 and paragraph 9 of Article 226.1 of the Code.

  Note: If the day of transfer of personal income tax falls on a weekend or holiday, the next working day following it is indicated

• Line 130 of section 2. If the employer provides an employee with tax deductions for personal income tax, in line 130 of section 2, the full amount of the income received by the employee must be indicated, without reducing the indicator by the amount of the deduction.

  Note: Letter of the Federal Tax Service dated 20.06.2016 No. BS-4-11 / 10956

• Line 140 of section 2. The generalized amount of personal income tax withheld as of the date shown in line 100 is indicated. For income in kind, "0" is put. In the event that the deductions for children have exceeded the income, "0" is put.

How the inspectors will compare the annual 6-NDFL and 2-NDFL
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Line 020 of 6-NDFL = the sum of the lines "Total amount of income" of section 5 of 2-NDFL

If the values ​​differ, check: whether all incomes indicated, whether there are arithmetic errors and whether the data was transferred from the registers correctly. Are the reports already submitted? Submit an updated calculation in the 6-NDFL form, if there is an error in it. If the error is in, then send corrective certificates 2-NDFL with correct data. If there is an error in both 6-NDFL and 2-NDFL certificates, then you will have to submit several clarifications.

Line 025 of 6-NDFL = amount by code 1010 in section 3 of 2-NDFL

Found a bug? Perhaps they did not take into account the dividends for an individual founder or made a mistake in arithmetic. After correcting the error, submit an updated calculation in the 6-NDFL form and 2-NDFL correcting certificates with correct data.

Line 040 of 6-NDFL = the sum of the lines "Calculated tax amount" 2-NDFL

This is often mistaken due to deductions. It will not be possible to get off with explanations, therefore, after correcting the error, send the updated 6-NDFL and correcting 2-NDFL.

Line 060 for calculating 6-NDFL = the total number of certificates 2-NDFL

If the correct number of employees is indicated in 6-NDFL, but by mistake you sent extra certificates of 2-NDFL, then you can do without clarification. Submit explanations and canceling certificates for 2-NDFL. If you sent fewer certificates, then send the remaining and updated 6-NDFL. Do not forget that 2-NDFL certificates need to be taken only with sign 1.

Line 080 of 6-NDFL = the sum of the lines "The amount of tax not withheld by the tax agent" in section 5 of 2-NDFL

Here, as in previous situations, take 2-NDFL with sign 1. To avoid penalties, submit the revised 6-NDFL and corrective 2-NDFL.

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DOWNLOAD Form 6-NDFL 2020, Sample, example of filling out for the quarter, half year, year

This non-machine-readable form in MS-Excel, prepared on the basis of the original document.

The procedure for filling out the 6-NDFL form

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Tax agent liability: fines and suspension of account transactions

What are the fines established for violating the deadlines and rules for filling out 6-NDFL

A tax agent can be fined if he:

1. did not pass the calculation in the 6-NDFL form,
2. passed the calculation with a delay,
3. provided false information in the 6-NDFL form.

In the first two cases, the amount of the fine will be 1000 rubles for each full or incomplete month from the date set for the submission of the calculation (). If the tax agent is an organization, officials of the organization, for example, its head, will be fined.

The penalty for each calculation with false information is 500 rubles. But it can be avoided if you managed to find the error and before the inspectors found the error. This is stated in the Tax Code of the Russian Federation.

In addition to tax fines, an administrative fine in the amount of 300 to 500 rubles may be imposed on the officials of the organization (for example, the head). ().

Note: Entrepreneurs, lawyers, notaries are not held administratively liable ().

If the tax authorities do not receive the calculation within 10 days after the expiry of the deadline for its submission, they will be entitled to suspend the operations of the tax agent on bank accounts and electronic money transfers.

Table of penalties for failure to pass 6-NDFL

Violation	Fine amount
Late submission of 6-NDFL	RUB 1000 for each full / incomplete month of delay ()
Submission of 6-NDFL with invalid data	RUB 500 for each calculation with errors ()
Violation of the method of filing (if, instead of electronic calculation of 6-NDFL, you submit a paper Form to the IFTS)	RUB 200 for each calculation submitted in violation of the filing form ()
If the submission of these reports is delayed by more than 10 working days from the date set for its submission	in addition to the aforementioned fine, the employer is also waiting for the blocking of his bank accounts ().

Which inspectorate will need to submit calculations of 6-NDFL?

Quarterly calculations and reporting for each individual based on the results of the tax period will need to be submitted to the IFTS at the place of registration of the tax agent. At the same time, the Tax Code of the Russian Federation clarified:

• Russian organizations with separate subdivisions will have to submit reporting documents to the inspectorate at the location of the separate subdivisions;
• the largest taxpayers will report to the inspection at the place of registration or to the inspection at the place of registration for the corresponding separate subdivision (separately for each);
• individual entrepreneurs who are registered at the place of activity in connection with the use of UTII and (or) the patent system - will submit reports regarding their employees to the inspection at the place of their registration in connection with the implementation of these activities.

Note:. The tax agent lists the withheld personal income tax according to the details of the tax office in which the organization is registered. For entrepreneurs of individual entrepreneurs there is a special procedure for payment. There is a table where to take 2-NDFL, 6-NDFL

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Adjusted calculation in the form of 6-NDFL

Note:. We passed 6-NDFL, and then found an error or received a request to submit an update from the inspectors. What to do? Correct the data and eliminate inaccuracies, generate the report again and send it to your IFTS. So avoid penalties.

Submit if, after the initial settlement:

• the data on the amount of income and tax has changed (for example, the tax has been recalculated);
• found errors in the primary calculation.

If, for example, the wrong checkpoint or OKTMO of the tax agent was indicated in the original form, then you will have to submit an updated calculation. A statement on the adjustment of the details of the primary report is indispensable here (letter of the Federal Tax Service of Russia dated March 23, 2016 No. BS-4-11 / 4900).

The calculation with erroneous OKTMO will have to be canceled. To do this, submit a clarification with the same OKTMO, and put zeros in all digital indicators. This is necessary in order to remove erroneous charges from the personal account. If you just hand over the update with the correct OKTMO, the erroneous charges will remain. Attach a cover letter or an explanatory note to the zero clarification. Write that you are handing over the calculation in order to close the erroneous charges. This is indicated by representatives of the Federal Tax Service of Russia in private explanations.

On the title page, in the line "Correction number" put "001" when submitting the first revised calculation, "002" - the second, and so on. This is stated in clause 2.2 of the Procedure approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11 / 450.

Unlike the rules for filling out a 2-NDFL certificate, the procedure for drawing up a 6-NDFL form does not provide for the filing of a canceling or canceling calculation. Therefore, if by mistake, instead of a zero calculation, you sent to the inspectorate a form with completed indicators of income and taxes, submit an updated calculation.

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6-NDFL: FEATURES OF FILLING, errors, various situations, answers to questions

6-NDFL nuances of filling out the declaration

The Tax Service clarified that when filling out line 120 of section 2 "Deadline for transferring tax", the date is indicated, no later than which the amount of personal income tax must be transferred to the budget. These terms are spelled out in the Tax Code (clause 9 of the Tax Code of the Russian Federation). For details on when to pay withholding tax amounts, you can read in.

Filling out line 100 "Date of actual receipt of income" also check with the Tax Code of the Russian Federation.

How to fill out a declaration for early payment of salaries

If the employer paid wages to employees by the end of the month for which it was charged, the date of receipt of wages in the 6-NDFL report will still be the last day of the month.

For example, in the case when the January salary was issued on January 25, in line 100 (the date of receipt of income), you must specify the date 01/31/2016. At the same time, you need to withhold personal income tax on the same day when the monthly salary was transferred to employees, i.e. in line 110 (the date of tax withholding) should be indicated 01/25/2016, and in line 120 (tax transfer date) - 01/26/2016.

How to fill out section 1 of the calculation of 6-NDFL, if the salary for the last month of the quarter is paid in the next quarter

The Federal Tax Service has issued another letter on the procedure for compiling the calculation of 6-NDFL. This time, the officials explained how to fill in lines 070 and 080 of section 1 of the 6-NDFL calculation if the salary that belongs to one quarter is paid in the next (for example, the salary for March is paid in April, or the salary for June is paid in July).

After paying salaries for the previous period and, accordingly, withholding personal income tax, it is not necessary to submit an updated calculation of 6-personal income tax with a filled line 070

In a situation where the salary that belongs to one quarter is paid in the next (for example, the salary for March was paid in April, the salary for June was paid in July, etc.), in line 070 "Amount of tax withheld" of section 1 of calculation 6 -NDFL for the period to which this income relates, is put down "0". At the same time, it is not necessary to submit an updated calculation for the same period after the tax is withheld, with the amount of personal income tax reflected in line 070. This conclusion follows from the letter of the Federal Tax Service of Russia dated 01.07.16 No. BS-4-11 / [email protected].

Zero 6-NDFL: to pass or not to pass ...

If, during the reporting period, the organization (entrepreneur) did not accrue and did not pay any income to individuals, did not withhold personal income tax and did not transfer tax to the budget, there is no need to submit 6-NDFL calculations. In such cases, the organization (entrepreneur) is not recognized as a tax agent. And it is tax agents who must hand over the calculations. In this case, the organization (entrepreneur) has the right to submit, and the inspectorate is obliged to accept a zero calculation of 6-NDFL.

However, many tax inspectors hold the opposite point of view and believe that in the absence of payments, companies should submit zero calculations of 6-NDFL, despite the fact that the filling procedure does not provide for zero indicators. To avoid blocking an account for a non-submitted report, it is better to clarify the need for submitting zero forms in your inspection.

If you do not submit the calculation, send a letter to the inspectorate stating that you are not a tax agent. This will protect against claims of auditors and from blocking the current account. Because without waiting for the calculation in the 6-NDFL form, the tax office may block the company's current account (). After all, she will not have information whether you are a tax agent or simply forgot to submit a calculation. Therefore, it is better to warn them in advance. Write the letter in a free form.

If the inspector insists on "zero", it is safer to pass it. Since both sections in the form are mandatory, they must be filled in with zeros, and in the second section, indicate any dates from the reporting period (preferably the last day).

Letter to the tax office stating that there is no obligation to submit a calculation of 6-NDFL

Note: If an organization or entrepreneur is not a tax agent and does not submit the calculation of 6-NDFL. The letter will help to avoid blocking the account for a document that has not been submitted.

Head of the Inspectorate of the Federal Tax Service of Russia No. 666
in Uryupinsk
N.T. Budgetov
from LLC "GASPROM"
INN 4308123456
KPP 430801001
Address (legal and actual):
625008, Uryupinsk, st. Kutinskaya, 130

Ref. No 1596 on 04/05/2016

LETTER
On the absence of the obligation to submit the calculation of 6-NDFL
for the I quarter of 2016

During the first quarter of 2016, Gasprom LLC did not accrue and did not pay any income to individuals, did not make withholdings and did not transfer tax to the budget.

In connection with the above, as well as on the basis of the letter of the Federal Tax Service of Russia dated March 23, 2016 No. BS-4-11 / 4901 LLC Gasprom is not obliged to submit a calculation for the I quarter of 2016.

General Director ___________ A.V. Ivanov

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If there are no payments in favor of individuals, then it is not necessary to submit a "zero" calculation of 6-NDFL

If a Russian organization or an individual entrepreneur does not pay income to individuals, then they are not required to submit a calculation in the form of 6-NDFL. The Federal Tax Service announced this in a letter dated 04.05.16 No. BS-4-11 / 7928

Salary issued ahead of schedule: when to transfer personal income tax

The date of actual receipt of "salary" income is the last day of the month for which it was accrued. Therefore, if the salary is issued ahead of schedule, by the end of the month, when it is issued, employees do not need to withhold and transfer personal income tax to the budget.

Since in this case it turns out that despite the fact that the money is already in the hands of the workers, in terms of paying personal income tax, they have not yet received income. It will be necessary to calculate and withhold tax at the end of the billing month at the next payment of money to employees: either on the last day of the month, or next month.

How to fill in 6-NDFL, if in the first quarter of 2016 the salary was accrued but not paid?

In this situation, you need to fill out section 1 of the 6-NDFL form, and do not fill in section 2 (letter of the Federal Tax Service of the Russian Federation of 12.02.2016 No. BS-3-11 / [email protected]). If you are reporting electronically, the system will most likely not allow you to delete Section 2. How to fill in the lines of the second section in such a situation (when there is actually no data), it is better to clarify with your tax office.

In the first quarter of 2016, the organization accrued monthly salaries to employees, but did not pay them due to a difficult financial condition. How was it necessary to reflect the "salary" income in the calculation of 6-NDFL for the first quarter? How to fill out 6-NDFL for half a year, if employees received their salaries for January-March only in April, after the tax agent reported for the first quarter? The answers to these questions are contained in the letter of the Federal Tax Service of Russia dated May 24, 2016 No. BS-4-11 / 9194.

6-NDFL: how to fill out if salary payment was delayed for a whole quarter

In a situation when the entire first quarter of the salary to employees was accrued, but due to the financial difficulties of the employer, the staff received their money only in April, in 6-NDFL for the first quarter, the accrued amounts will only fall into section 1.

In this case, the accrued amount of salary income should be reflected in line 020, and the corresponding amount of personal income tax - in line 040. In lines 070 "Amount of tax withheld" and 080 "Amount of tax not withheld by a tax agent", you must enter zeros. It will be necessary to write in line 070 the amount of personal income tax withheld in April from the quarterly salary already when filling out the calculation for the six months.

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6-NDFL: how to reflect in 6-NDFL salary and benefits paid on the same day

The tax authorities in the Letter of the Federal Tax Service of April 27, 2016 No. BS-4-11 / 7663 recalled that when filling out section 2 of the 6-NDFL form, the data in lines 100-140 are indicated with a breakdown by date. But you do not need to use an additional division even at tax rates.

In addition, it is clarified that in the case when the data for section 2 was enough for a smaller number of pages than was formed in connection with the completion of several sections 1, in all empty familiarity - "squares" you need to put dashes.

The Federal Tax Service, in a letter dated 01.08.16 No. BS-4-11 / 13984, gave answers to the most popular questions related to the procedure for compiling the calculation of 6-NDFL. In particular, the officials explained using an example how to fill out a calculation in a situation when salaries and benefits are paid on the same day.

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We reflect the premium in 6-NDFL

For personal income tax purposes, the date of receipt of income in the form of a bonus for operating results is the last day of the month for which such income was accrued to the employee. Accordingly, information about this operation is included in the 6-NDFL of the reporting period to which this month belongs.

Important! For bonuses paid not for production results, income generation in order to pay personal income tax, this is no longer a salary.

The Tax Service in the Letter of the Federal Tax Service of 08/01/2016 No. BS-4-11 / 13984 (Question 11) answers: "If the temporary disability benefit was accrued in one reporting period and paid in another, it is necessary to reflect such a rolling sick leave in the payment period."

How to fill out 6-NDFL when paying an individual dividend

On line 025 "Including the amount of accrued income in the form of dividends", the sum of accrued income in the form of dividends, summarized for all individuals, is indicated on an accrual basis from the beginning of the tax period.

On line 030 "The amount of tax deductions" - the sum of deductions summarized for all individuals on an accrual basis from the beginning of the tax period. It reflects, among other things, the costs of transactions with securities. The specified line is filled in according to the values ​​of the codes for the types of deductions (the list of codes was approved by order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11 / [email protected]).

Form 6-NDFL was introduced in 2016, but still raises questions about its completion. And all due to the fact that there are many details to consider. Let's figure out what this insidious document is.

6-NDFL is a report that declares information about: the amount of income received by individuals; calculated and withheld amounts of personal income tax; dates of actual receipt of income; dates and terms of withholding and transferring tax for the reporting period as a whole for the organization (separate subdivision).

Who should take 6-NDFL?

The obligation to submit a 6-NDFL report arises for all tax agents who pay income to individuals. Tax agents are Russian organizations, individual entrepreneurs, notaries in private practice, lawyers, and separate divisions of foreign organizations in the Russian Federation.

Do I need to take a zero 6-NDFL?

Until payments are made to individuals and taxable income is not accrued, i.e. all indicators of the 6-NDFL report are equal to "zero", the obligation to submit 6-NDFL does not arise. It is not necessary to submit a "zero" 6-NDFL report. But, if you decide to play it safe and submit a "zero" report, the Inspectorate of the Federal Tax Service is obliged to accept it from you (Letter of the Federal Tax Service dated 04.05.2016 N BS-4-11 / [email protected]).

It is worth considering that if you made income payments in favor of individuals in the period from 1 to 3 quarters, and in the 4th quarter the income was not accrued and payments were not made, then the obligation to submit 6-NDFL for the 4th quarter remains, because "Section 1" of the declaration is filled in on an accrual basis (Letter of the Federal Tax Service dated 03.23.2016 N BS-4-11 / [email protected]).

Reporting period and deadlines for 6-NDFL

The reporting period for the delivery of 6-NDFL is a quarter. The following deadlines have been set for the delivery of the report:

Methods for passing 6-NDFL

The calculation of 6-NDFL can be submitted both electronically through telecommunication channels, and on paper, if the number of people who received income in the tax period (for a year) does not exceed 25 people.

Where to take 6-NDFL?

You need to hand over the calculation of 6-NDFL to the IFTS at the place of your registration. For organizations, this is the location, and for individual entrepreneurs, this is the place of registration. If the organization has an EP, then the calculation is submitted at the place of registration of each EP.

How to draw up and where to take 6-NDFL by organizations that have an OP?

If the organization has an EP, then a 6-NDFL report is drawn up separately for each registered EP (for each checkpoint), even if several EPs are registered with the same IFTS. Accordingly, all reports on the EP are submitted at the place of registration of the corresponding EP.

What incomes should be reflected in 6-NDFL, and what not?

In 6-NDFL, you need to show all income from which the deduction of personal income tax is supposed to be tax agents. Income that is only partially taxed must also be included in the calculation. For example, it can be income in the form of material assistance or the cost of gifts, for which the limit is 4,000.00 rubles per year, because the total value of such income may exceed the tax-free minimum during the year. The calculation of 6-NDFL does not need to include the following income:

1. Income that is not fully subject to personal income tax.

2. Income of individual entrepreneurs, notaries, lawyers, and other persons engaged in private practice.

3. Incomes listed in paragraph 1 of Art. 228 of the Tax Code of the Russian Federation. For example, it can be income from the sale of property owned by an individual by right of ownership.

4. Income of residents of other countries that are not taxed in the Russian Federation by virtue of international treaties.

The structure of 6-NDFL and the procedure for filling out the calculation in the form of 6-NDFL

Form 6-NDFL approved by Order of the Federal Tax Service of Russia dated October 14, 2015 N ММВ-7-11 / [email protected] and includes the following sections:

1. Title page;

2. Section 1 "Generalized Indicators";

3. Section 2 "Dates and amounts of income actually received and withholding tax on personal income."

The calculation in the form of 6-NDFL is filled in on the reporting date, that is, on March 31, June 30, September 30, December 31 of the corresponding tax period. To fill out the Calculation in the form of 6-NDFL, information from tax registers for personal income tax is used.

The procedure for filling out the Title page of the 6-NDFL form

Filling out the Cover Sheet, as a rule, does not raise any questions. Everything is quite simple here, without any peculiarities. You will need to fill in the following lines:

1. The line "INN" and "KPP";

2. Line "Correction number";

3. Line "Presentation period (code)";

4. Line "Tax period";

5. The line "Submitted to the tax authority (code)";

6. The line "At the location (accounting) (code)"

7. Line "Tax agent";

8. Line "Form of reorganization (liquidation) (code)";

9. Line "INN / KPP of the reorganized organization";

10. Line "OKTMO code";

11. Line "Contact phone number";

12. Line "On ___ pages with supporting documents or copies attached on ___ sheets";

13. The line “I confirm the power of attorney and the completeness of the information specified in the calculation”;

14. Line "Signature _____ Date";

15. Line "Name of the document confirming the authority of the representative."

Almost all of these elements of the declaration are well known and it will not be difficult to fill them out. Let's pay attention to just a few of them.

Filling out the Title page of the 6-NDFL Report as a whole for the organization, without OP

If you are compiling a 6-NDFL calculation as a whole for an organization that does not have an EP, then everything is simple here.

In the line "TIN" and "KPP" you indicate the TIN and KPP of your organization.

In the line "Submitted to the tax authority (code)" indicate the code of the IFTS, in which your organization is registered.

In the line "Code for OKTMO" indicate the OKTMO of your organization.

Filling out the Title Page of the 6-NDFL Report for OP

When drawing up the Report on the OP, you will need to pay attention to filling out the following Lines of the Title Page of the Declaration.

In the line "TIN" and "KPP" you indicate the TIN of your organization and KPP of your OP.

In the line "Submitted to the tax authority (code)" indicate the code of the IFTS in which your OP is registered.

In the line "At the location (of registration) (code)", you must indicate the Code "220" "At the location of a separate subdivision of a Russian organization."

In the "Tax Agent" line, indicate the name of your organization.

In the line "Code for OKTMO" indicate the OKTMO of your OP.

Filling out the Title Page of the 6-NDFL Report on a closed OP

How to fill out the Cover Page of the Closed OP Report depends on the moment at which you file 6-NDFL - before the OP is removed from the register with the IFTS or after.

If you submit a report before the deregistration of the OP, then nothing changes when the report is drawn up. You fill it out as a regular report on the OP and submit it to the Inspectorate of the Federal Tax Service at the place of registration of this OP.

If you are submitting a report after the deregistration of the OP from the register, then you will need to submit this report to the IFTS at the place of registration of your parent organization and, when drawing up the report, pay attention to filling out the following Lines of the Title Page of the Declaration.

In the line "INN" and "KPP" you indicate the TIN of your organization and the KPP of your closed OP.

In the line "Submitted to the tax authority (code)" indicate the code of the IFTS, in which your head office is registered.

In the line “At the location (of registration) (code)”, you must indicate the Code “213” “At the place of registration as the largest taxpayer” or “214” “At the location of a Russian organization that is not the largest taxpayer”.

In the "Tax Agent" line, indicate the name of your organization.

In the line "Code for OKTMO" indicate the OKTMO of your closed OP.

The procedure for filling out Section 1 of the 6-NDFL form

Section 1 of the calculation includes income, deductions and tax on them as a whole for the organization (OP) for a total of 1 quarter, half a year, 9 months, a year on an accrual basis from the beginning of the year.

Section 1 can be conditionally divided into 2 blocks. Block 1 are lines 010-050 and Block 2 are lines 060-090. Block 1, namely lines 010-050, are filled in separately for each personal income tax rate (if there were payments taxed at different rates of personal income tax). But Block - 2, namely lines 060-090, are filled in once, in general throughout the organization (OP), without detailing the personal income tax rates.

Line 010 "Tax rate,%"

This line indicates the personal income tax rate.

Line 020 "Amount of accrued income"

This line reflects the amount of income received by individuals at the rate specified in "Line 010", if their actual receipt falls on the corresponding reporting period for which the 6-NDFL calculation is made.

The most common mistake when filling out this line is the fact that many people use accounting data to fill out this line, and you need to focus on tax registers.

For example, income from a salary is recognized in the period in which it is accrued, but income from GPC contracts in the period when they are paid. Therefore, in order to fill in "Line 020" correctly, it is important to correctly determine the date of actual receipt of income. Below is a list of the main income, indicating the date of their actual receipt.

Accordingly, to fill in "Line 020" you need to focus not on the date of income accrual, but on the date of its actual receipt, which does not always coincide.

Table 1

PP No.	Income type	Date of receipt of income	Tax withholding date	Tax payment deadline
	Salary (salary)	Last day of the month	Day of actual payment of salary
	Advance paid on the last day of the month or later	The last day of the month for which the Advance was paid	The day of the actual payment of the Advance	Next business day after payment
	Monthly production bonus	The last day of the month for which the Prize was awarded	Date of actual payment of the Prize	Next business day after payment
	Quarterly Production Award	Date of payment of the Prize	Date of payment of the Prize	Next business day after payment
	Annual production bonus	Date of payment of the Prize	Date of payment of the Prize	Next business day after payment
	Non-production bonus	Date of payment of the Prize	Date of payment of the Prize	Next business day after payment
	Remuneration under GPC contracts	Reward payment date	Reward payment date	Next business day after payment
	Vacation	Date of payment of vacation	Date of payment of vacation	The last day of the month in which the Holiday was paid
	Hospital	Date of sick leave payment	Date of sick leave payment	The last day of the month in which the sick leave was paid
	Material help	Income payment date	Income payment date	Next business day after payment
	Income in kind, if there are other payments to this employee	Income payment date		Next business day after payment
	Income in kind, if no other payments were made to this employee	Income payment date
	Compensation for unused vacation	Income payment date	Income payment date	Next business day after payment
	Income in the form of material benefits from savings by%	Last day of the month	The day of actual payment of any income	Next business day after payment
	Dividends	Date of dividend payment	Date of dividend payment	Next business day after payment

Line 025 "Including the amount of accrued dividend income"

On this line, you must indicate the amount of dividends that were paid in the current reporting period, taxed at the rate specified in "Line 010". This amount is informationally highlighted in a separate line, but at the same time it is included in the total amount of accrued income shown on "Line 020".

Line 030 "Amount of tax deductions"

Here it is necessary to reflect all the deductions that are presented to individuals for the reporting period on the income indicated in "Line 020". These can be standard, property, social and investment tax deductions. Also on "Line 030" you need to show the amounts that reduce the tax base and non-taxable amounts for income exempted within certain limits. For example, 4,000.00 rubles. from gifts received by employees.

Line 040 "Amount of calculated tax"

For "Line 040", you must indicate the total amount of personal income tax, which was calculated from the income indicated in "Line 020" and at the rate indicated in "Line 010" for the relevant reporting period.

Line 045 "Including the amount of calculated tax on dividend income"

For information, you need to indicate the amount of personal income tax, which was charged from the paid dividends indicated in "Line 025" and at the rate indicated in "Line 010" for the corresponding reporting period.

Line 050 "The amount of the fixed advance payment"

This line is filled in only if there are foreign workers who work under the patent.

In this case, here you will need to indicate the total amount of fixed advance payments for personal income tax, by which you reduce the tax of all foreign workers working on the patent.

After filling in Block 1, namely lines 010-050 for all rates, it is fashionable to start filling in Block 2, namely, dusting lines 060-090.

Line 060 "The number of individuals who have received income"

Enter here the total number of employees to whom you have paid income during the relevant reporting period.

Do not include workers who did not receive taxable income. If during the reporting period the same person was received twice, i.e. was accepted, then dismissed and re-accepted, then it must be specified once.

Line 070 "Amount of tax withheld"

On "Line 070" you need to indicate the amount of tax withheld during the reporting period at the time of payment of income. The fundamental difference between the indicators of Lines 040 and 070 is that according to "Line 040" the amount of personal income tax from the income received but not paid is indicated, and according to "Line 070" the amount of personal income tax from the transferred income is indicated. Those. these indicators can take unequal values. For example, personal income tax, which is withheld from the salary for December in January, is not reflected in the "Line 070" of the calculation of 6-NDFL for the year, but is included in the "Line 070" of the calculation of 6-NDFL for the 1st quarter of the next year.

Line 080 "The amount of tax not withheld by the withholding agent"

On this line, you must indicate the amount of personal income tax, which is calculated, but not withheld. For example, if the income was paid in kind and no other payments were made. Those. these are the amounts of tax for which you will have to submit a 2-NDFL Certificate with the sign "2".

This line does not need to show the income that you will withhold in subsequent reporting periods. For example, according to "Line 080" of the 6-NDFL Report for the 1st quarter, the amount of personal income tax with salary for March, which will be withheld in the 2nd quarter, is not indicated.

Line 090 "The amount of tax returned by the withholding agent"

Here we indicate the total amount of tax returned to an individual by the tax agent.

The procedure for filling out Section 2 of the 6-NDFL form

Section 2 of Form 6-NDFL directly provides information on payments of income made to individuals for the relevant reporting period, namely the dates of actual receipt of income, the date of tax withholding and the deadline for transferring withholding tax.

Section 2 reflects transactions for the reporting period for which the calculation of 6-NDFL is made. The report for the 1st quarter reflects payments for the period January-March.

The half-year report reflects payments for the period April-June.

The report for 9 months reflects payments for the period July-September. The annual report reflects payments for the period October-December.

At the same time, the benchmark for the inclusion of a specific payment in a particular reporting period is the deadline for the transfer of withholding tax.

If this deadline has not yet occurred, then this benefit does not need to be included in Section 2. For example, the salary for March was paid on March 31st. The deadline for the payment of personal income tax on this payment is April 01. Despite the fact that the payment of income itself was made in the 1st quarter, in Section 2 of the 6-NDFL Report this income will need to be reflected in the 2nd quarter, because the deadline for the transfer of personal income tax falls on the 2nd quarter.

For each payment of income in favor of individuals, you must fill in a separate Block of lines 100-140. To do this, for each payment you need to determine:

1. "Date of actual receipt of income" - line 100;
2. "Date withholding tax" - line 110;
3. "Term for the transfer of tax" - line 120;

Incomes for which all three dates coincide must be combined into one Block of lines 100-140.

Line 100 "Date of actual receipt of income"

Here you need to indicate the date of the actual receipt of income, reflected on "Line 130". This is the date on which income is to be included in the personal income tax base.

Each type of income has its own date. The main types of income and the dates of their actual receipt are presented in column 2 and in column 3 of Table 1, respectively.

Line 110 "Tax withholding date"

This reflects the date the tax was withheld from the amount of income actually received, reflected on "Line 130". As a rule, this date coincides with the date of income payment, i.e. with the date of the actual transfer of funds (payments from the cash desk or receipt of income in kind) in favor of an individual. But there are exceptions (see column 4 of Table 1).

Line 120 "Term of transfer of tax"

In "Line 120" you must specify the deadline for payment of the withheld personal income tax from the income specified in "Line 130". As a rule, this is the next business day after the income is paid. If this day falls on a holiday or weekend, then the deadline for the payment of personal income tax is postponed to the next working day.

But there are incomes for which the deadline for transferring personal income tax falls on a date different from the next day. For example, personal income tax from vacation pay. The deadline for the transfer of personal income tax for such payments is the last day of the month in which these vacation pay were paid.

More detailed information on the deadlines for the transfer of personal income tax for a specific type of income can be found in column 5 of Table 1.

Line 130 "Amount of income actually received"

In this line, you must indicate the amount of income paid (including personal income tax) received (to be included in the personal income tax base) as of the date specified in "Line 100".

Line 140 "Amount of tax withheld"

Here you need to indicate the amount of tax withheld from the income paid indicated on "Line 130" as of the date indicated on "Line 110".

The amount of "Lines 140" may not match the amount specified on Line "070". Firstly, due to the fact that Section 1 is filled in on an accrual basis from the beginning of the year, and Section 2 only for specific 3 months. Secondly, this amount may not be the same starting from the 1st quarter.

Let's consider an example. The salary payment was made on March 31, respectively, the tax withholding date falls on the 1st quarter, and therefore, on line 070 of Section 1, we must reflect the personal income tax from this amount in the 1st quarter. But, since the deadline for the payment of this tax falls on April 1, then according to "Line 140" of Section 2, we will have to reflect this amount of personal income tax in the 2nd quarter.

When it is not possible to withhold personal income tax in lines 110, 120 and 140, you need to put zeros. For example, such a situation is possible when income is paid in kind, in the absence of other payments in favor of this person.

Also, zeros in these lines are also entered if there is no need to withhold tax. For example, when the amount of deductions exceeds the amount of income received.

It is necessary to submit to the tax authorities the 6-NDFL form for 2017 for all employers who paid income to individuals in the reporting period under employment contracts and civil law contracts. The relatively new report (effective from Q1 2016) is a small document with two sections.

Filling out the form is not particularly difficult, but it has a number of nuances. We will figure out how to correctly reflect in 6-NDFL data on paid wages, vacation pay, bonuses, sick leave, income in kind and other amounts. For your convenience, the article provides examples of filling out 6-NDFL for 2017 for various types of income of individuals.

Briefly about the 6-NDFL form for 2017

The current form for filling out the 6-NDFL form for the 4th quarter of 2017 was approved by the Federal Tax Service in Order No. ММВ-7-11 / [email protected] dated 14.10.15. All tax agents for personal income tax are obliged to submit this report to the territorial subdivision of the tax inspectorate at the place of payment of income tax (clause 2 of article 230 of the Tax Code). The latter include legal entities and entrepreneurs who pay various incomes to individuals in the framework of labor and civil law relationships.

If during the reporting period (quarter, six months, 9 months) or tax (year) the employer did not carry out economic activities, did not have personnel or payments of amounts to employees, and, accordingly, withholdings / payment of tax, submit a zero form 6-NDFL for individuals for 2017 is not required. Since in this case the company is not recognized as a tax agent, however, we note that the organization has the right to submit an empty report. Or, in this case, it is recommended to send explanations in writing to the Federal Tax Service Inspectorate that the tax agent did not conduct financial and economic activities and did not make payments to personnel. This will help the taxpayer explain the reason for the failure to submit f. 6-NDFL.

Note! If the company did not have, in fact, settlements with the personnel, but the salary was accrued in the accounting, as well as personal income tax, you still have to submit a report. Since the failure to issue income to employees does not relieve the employer from the obligation to calculate, withhold and transfer income tax to the budget (clause 3 of Art. 226). This means that the 6-NDFL should reflect the accrued income and separately the unused tax.

The form must be submitted by the last day of the month following the reporting period, by April 1 of the year following the tax period (stat. 230). If the deadline for delivery falls on a weekend or a public holiday, the deadline is shifted to the next date of entry to work (clause 7 of article 6.1). Report for Q4 2017 by f. 6-NDFL follows until 04/02/18. If the company has a separate subdivision that independently calculates and pays income to employees, the document is submitted to the IFTS at the place of tax registration of such tax agents, that is, to the tax OP, and not the parent company.

How to fill out 6-NDFL for 2017 - general requirements

Next, we will consider the rules for drawing up a report. First of all, it should be noted that the form can be submitted both “on paper” and electronically, but for taxpayers, the number of which is more than 25 people, only the electronic format of submission through the TCS is allowed. The document is filled in as a whole for the entire enterprise / individual entrepreneur, with the provision of summary data for the period, and not for individual individuals as in the case of f. 2-NDFL.

The report includes a title page and two sections. The first one is based on consolidated information for the entire period in terms of accrued income, deductions provided and calculated tax, including unused amounts. The second - according to data only for the last quarter, broken down by the dates of the issuance of income, the timing of the transfer of personal income tax and the dates of its withholding.

Rules for filling out 6-NDFL for the 4th quarter of 2017

To know exactly how to draw up 6-NDFL for 2017, you must follow the requirements of Order No. ММВ-7-11 / [email protected] The rules for reflecting data in all sections are detailed here, and the rules for the electronic format are determined. Let's get acquainted with the procedure for entering information, and analyze a typical example of filling out 6-NDFL for the 4th quarter in various situations.

General requirements for the formation of 6-NDFL:

• Data on the types of accrued income to personnel or contractors, deductions provided and accrued, as well as withheld and transferred income tax, are taken from the OU (tax accounting) registers of the company. The information must correspond to the information submitted to the RSV and 2-NDFL.
• The form is filled out on an accrual basis, starting from the beginning of the reporting year, but sect. 2 is compiled for only 3 months of the period. That is, when we fill out 6-NDFL for 2017, in section. 1, data are entered for the entire year, and in Sec. 2 - only for October, November and December.
• All pages of the report are numbered chronologically, starting from the title page number “001”. If the information does not fit on one sheet, the required number of pages is compiled.
• Correction and double-sided printing are prohibited.
• When preparing a form on paper, blue, purple and black ink is allowed. When using a computer, a Courier New font with a height of 16-18 p. Is recommended.
• For each indicator, one field is highlighted, all numeric and text values ​​are entered from left to right.
• If any of the digital indicators is missing, you need to put "0" in such a line.

How to fill in the title in 6-NDFL:

• This sheet is formed first - the data is taken from the registration documents of the tax agent.
• TIN and KPP are indicated by enterprises, only TIN - by entrepreneurs.
• The field with the number of adjustments when submitting the primary report has the value "000", for repeated ones - starting from "001".
• The submission period codes are taken from Appendix 1 of the Order - for 2017, "34" is put.
• The name of the tax agent indicates the abbreviated (if provided) or full name of an individual entrepreneur or legal entity with a legal form of incorporation.
• The OKTMO code is given at the territorial address of the place of the tax inspection, where personal income tax is paid and reporting is submitted.
• If the report is submitted by an authorized representative of the agent, the value "2" is separately set, if the taxpayer himself is "1".
• At the bottom of the sheet, the data is certified by the signature of the responsible person, the date is put. The same steps are performed on every page of the form.

How to fill out section 1 in 6-NDFL for 2017:

• This section is intended to reflect the summary data (on an accrual basis) for all accrued income to individuals and the amounts of personal income tax withheld / not withheld, as well as the deductions provided. Separately, data on dividends accrued to individuals are provided. For each applied personal income tax rate, a separate sheet is filled out.
• P. 010 - the rate for income tax is indicated. In general, it is 13%.
• P. 020 - provides data on various charges to individuals to reflect the taxable base. These are such incomes as salaries, vacation pay, benefits, bonuses, dividends, material aid over the limit, remuneration under the GPA, etc. On line 025 dividends are indicated.
• P. 030 - the amounts of tax deductions for personal income tax provided to individuals are given.
• P. 040, 045 - the accrued amounts of personal income tax are indicated. Separately, on page 050, the amount of advance fixed payments paid by foreign workers for a patent is given.
• P. 060 - the number of individuals is given.
• Line 070 6-NDFL for 2017 - the total amount of income tax accrued for the years is indicated here.
• Line 080 6-NDFL for 2017 - here is the amount of personal income tax not withheld for various reasons. This line is filled in for carry-over income, for example, for December salary paid in January. And on line 090, the amount of the refunded amounts of tax, previously unduly withheld from the income of individuals according to stat. 231 NK.

How to fill out section 2 in 6-NDFL for 2017:

• This section is formed for the last quarter of the reporting period. For example, when filling out data on taxes in 6-NDFL for the 4th quarter of 2017, information for October-December will be entered. What information is being reflected? These are specific dates with the corresponding amounts of the actual issuance of income, payment of personal income tax and the timing of transferring obligations to the budget (accepted depending on the types of payments).
• It is recommended to enter information according to chronology.
• P. 100 is the exact date of issue of the income shown on page 130.
• P. 110 is the exact date of withholding income tax from such income.
• P. 120 - the legislative deadline for the payment of personal income tax to the budget, the deadline is given. As a rule, the next day of work after the date of issue of income.
• P. 130 - the total amount of income corresponding to the date on page 100.
• P. 140 - the total amount of personal income tax withheld from such income.

Thus, in Sec. 2, several blocks are formed with the reflection of similar data on actually issued income and withheld personal income tax. The breakdown by blocks differs according to the dates of the payment of the amounts, as well as the withholding and the term of the transfer. What specific dates need to be specified? The answer depends on the types of income. Consider how, in various cases, a 6-NDFL declaration for 2017 is drawn up - a sample of filling is given at the end of the article.

The procedure for filling out 6-NDFL for 2017 in certain situations

We will learn the nuances of drawing up a report, which means transferring personal income tax from the most common payments from employers and contractors. First of all, we are talking about wages, the features of reflection in 6-NDFL vacation pay, sick leave, carry-over payments, bonuses, and income in kind are additionally considered.

Staff salary twice a month

In sect. 1 shows data on all wages accrued for the year, from January to December. In sect. 2 only for October-December. Do I need to separate the breakdown by advance payment and salary dates, for example, on the 5th and 20th? If the money is issued on the same day according to the established deadlines, it is not required to give the advance payment dates separately. In this case, the entire salary and tax will be indicated on pages 130, 140 sec. 2 in one amount per month.

On page 100, the date for the issuance of wages is the last day of the month (clause 2 of article 223), on page 110, the date of the final actual payments and withholding of tax is indicated, on page 120 - the standard deadline for the payment of personal income tax (the day following the date of payment works under clause 6 of article 226). The total amounts of income / tax are entered on page 130 (including personal income tax) and page 140.

Carry-over salary

If the salary was calculated in one month, but issued in fact the next? How to reflect such payments? For example, we are talking about the salary for December, the amounts are recognized as income in 6-NDFL for 2017 in line 020 section. 1. Accordingly, when providing deductions, they are indicated on page 030, and the accrued tax - on page 040. And withheld personal income tax on page 070 will be shown in the declaration for 1 quarter. 2018 (Letter of the Federal Tax Service No. BS-4-11 / [email protected] dated 05.12.16) In sect. 2 in this case, it is necessary to reflect the data on wages for October and November, the December amounts will go to f. 6-NDFL for 1 sq. Oct 2018

Vacation

When reflected in sect. 2 vacation amounts, it should be remembered that the day of recognition of such income is the actual day of issuance of funds. Accordingly, on page 100, you should indicate the date of settlements with the vacationer, as well as on page 110. And the legal deadline for payment of income tax is the last day of the month when payments were made to an individual (clause 6 of article 226). This means that on page 120 for vacation pay paid, for example, in November, it is required to indicate 11/30/2017.

But what if the issuance of vacation pay and the beginning of the vacation fall on different periods? Let's say an employee goes on vacation in January, and he was given vacation pay in December. Explanations of officials are given in Letter No. BS-3-11 / [email protected] dated 01.08.16, which says that such amounts are included in the reporting of the period when vacation pay is actually paid. That is, in our case, in f. 6-NDFL for Q4 2017 (subparagraph 1, clause 1 of article 223 of the Tax Code).

Hospital benefits

The list of incomes not subject to personal income tax is contained in stat. 217 NK. According to these norms, ordinary sick leave are not exempt from income tax, which means that they must be reflected in f. 6-NDFL. The exception is various state benefits: for pregnancy, unemployment, etc. The procedure for reflecting sick leave payments corresponds to the procedure for reflecting vacation amounts. The date of receipt of funds on page 100 is considered to be the actual date of payment, as well as the date of withholding income tax on page 110. And on page 120, you must enter the last calendar date of the month of actual settlements (clause 6 of article 226).

Various awards

When reflecting premiums in 6-NDFL by a tax agent, the procedure depends on the nature of the incentive. Non-production bonuses are equal to payments of amounts under sub. 1 p. 1 stat. 223 and are indicated in sect. 2 as payment of income at the date of issue. At the same time, on page 100 and on page 110, the actual day of settlements is given (clause 3 of article 226), and on page 120 - the day behind the settlement. Pages 130 and 140, respectively, indicate the amount of the premium and income tax.

If the bonus is of a production nature, it is payments for the employee's work. The date of actual receipt is determined taking into account the clarifications in the Letter of the Federal Tax Service No. BS-4-11 / 1139 dated 01.24.17, which indicates what needs to be taken into account, for what period a specialist is encouraged. If for a month, the date is the last day of the month; if for a quarter or a year - according to the date in the order of the head. For example, the prize for 2017 was issued on 01/15/18 in accordance with the order of 01/12/18. The data should be reflected as follows: on page 100 - 01/30/18, 110 - 01/15/18, 120 - 01/16/18 g.

Income in kind

Such income of individuals is reflected by the tax agent based on the market value of the values ​​received (clause 1 of article 211 of the Tax Code). It is possible to withhold personal income tax from such income at the expense of other income taxable income (clause 4 of article 226). But if there were no such amounts in the reporting period, it is necessary under p. 080 sec. 1 indicate the amount of unused tax. In sect. 2, only pages 100 and 130 with the date and amount of in-kind income are filled in, all other lines will have a zero value.

6-NDFL for 2017 - a typical example of filling

You have read the detailed requirements for drawing up f. 6-NDFL. When entering data, take into account the requirements of stat. 223, 226, 217 NK and norms of Order No. ММВ-7-11 / [email protected] dated 10/14/15