Section 2 of the form 6 personal income tax. Accounting info. Title page of the form

Navigating the article:

Gloomy philosophers say that people in our time are simply dying of universal boredom. Sometimes it seems to me that the heads of the Federal Tax Service, the Pension Fund of the Russian Federation and Rosstat took such speeches to heart.

And now Russian tax authorities and others like them are fighting for human happiness in the best way they can - they do not let Russian business calm down and get bored with all their might.

Entrepreneurs and chief accountants who successfully survived the surrender, made their way through the jungle and were not late with - these heroic people have not mastered all the innovations in accounting in 2016 yet.

Now they are waiting for a quarterly report 6-NDFL.

If all this is about you, do not worry. Dicaster will continue to help you with detailed instructions - as a last resort, we can.

Penalties for delays and errors in 6-NDFL

Tax officials are fined not only for late submission of the 6-NDFL reporting form, but also for ordinary errors in the calculations indicated in this form.

As a result, the following penalties may be charged for 6-NDFL.

1. For being late for the company. 1,000 rubles for each month of delay - including for less than a month.
2. For being late for the director. From 300 to 500 rubles... It is worth remembering that tax officials can issue this fine on their own, without going to court.
3. For mistakes. 500 rubles - regardless of whether the report was submitted on time or overdue.
4. For filing in the wrong form. The same fine can be charged if you submitted paper 6-NDFL when you had the right to take it only in in electronic format.

Who submits 6-NDFL and in what time frame should he do it?

All tax agents,

i.e
all companies and individual entrepreneurs that paid personal income taxable income to individuals during the reporting period.

for the I quarter of 2016

for the I half of 2016

for 9 months 2016

for the whole 2016

Zero report 6-NDFL. What if you did not pay individuals?

The information that was posted in this section is out of date and we have removed it. The most recent information about 6-NDFL reporting for those who have never paid individuals for the entire reporting period is in the article.

Free download the 6-NDFL reporting form

Where and with what code to submit the 6-NDFL form?

One of the difficulties of filling out and submitting 6-NDFL statements is that it is submitted to various inspectorates, depending on the income of which employees are in question. And this, in turn, determines what code should be put on the title page.

In this table, we list the most common options and codes.

How to fill out the 6-NDFL form correctly?

This question can be easily broken down into three.

1. How to fill out the cover page of the form?
2. How to complete the first section?
3. How to complete the second section?

Correct filling of the title page of the 6-NDFL report

We will list the lines you need to fill in and comment on the required content of those lines.

Grant period

Find the code you need from this list:

• 21 - first quarter;
• 31 - half a year;
• 33 - nine month;
• 34 - year;
• 51 - the first quarter during the reorganization / liquidation of the organization;
• 52 - half a year during the reorganization / liquidation of the organization;
• 53 - nine months in case of reorganization / liquidation of the organization;
• 90 - year in case of reorganization / liquidation of the organization.

Taxable period

Write the current year in this box. In this case, 2016.

Submitted to the tax authority

In this column, you need to put down the digital number of the inspection to which you will submit the report.

By location (accounting)

This is where the codes from the table above will come in handy.

Instructions for completing section II of the 6-NDFL report

Now get ready for a little paradox. It is better to fill in 6-NDFL in this staggered order - the title page, then the second section, and only then the first. The fact is that the first is, in fact, a generalization of the information listed in the second.

So, mentally put aside the first section.

The second section consists of blocks, each of which contains five lines (100, 110, 120, 130 and 140). Five such blocks fit on one page.

Each of these blocks denotes the payment of personal income taxable income to individuals - salaries, sick leave, vacation pay, and so on. At the same time, income is not broken down by persons to whom it is issued, but is broken down by date of issue.

Attention, the question: is it possible to reflect vacation and material assistance in one block, if they are issued on the same day?

No. You see, these incomes will have one income date (line 100) and one date withholding personal income tax (line 110) - day of issue. However, on line 120 ("Term for the transfer of tax") you will have to indicate different dates - the next day after the day of payment for financial assistance and the last day of the month for vacation pay.

For each of these dates, you have to fill in five lines. If there are more than five such "parties of income" for the quarter, use additional sheets.

And now - another paradox. Each sheet of this form includes fields for the first section and fields for the second. In this case, you will fill out the first section on as many sheets as the personal income tax rates used in this reporting period... If only 13% - then only on one sheet. On all other sheets, if there are more of them, the fields of the first section should remain empty.

What income to describe in the second section of the 6-NDFL form?

In the blocks already mentioned, containing five lines each, you have to list the taxable items in chronological order. Personal income taxreceived by individuals from you during the reporting period.

Difficult moment - what to do with the salary for the last month of the quarter?

The tax office explains that you are likely to withhold payroll tax for the last month of the reporting period as early as next month. Thus, when submitting 6-NDFL, for example, for the first quarter of 2016, you indicate in the report the salary for December paid in January - and do not indicate the salary for March paid in April.

Even if the transferred income is taxed with personal income tax at different rates, you do not need to be sophisticated with the order of their indication - continue to indicate in chronological order.

Line 100. "Date of actual receipt of income"

And here's another little paradox. In the line "date of actual receipt of income" you in many cases do NOT write the date of actual receipt of income. It is rather about the date on which you must calculate the amount of personal income tax - such dates are determined by the Tax Code.

We will now list the most common options so that you don't have to spend extra time searching.

Let us repeat: if the date from this table does not coincide with the day on which the person actually received his money, the date from this table should be written.

Line 110. "Tax withholding date"

Withholding tax is supposed to be on the date of income payment. Therefore, it is in this line that you will indicate the day on which your employees actually received their salaries, if this day is different from the last day of the month. Even if you detained her for six months.

Attention, the question: how to reflect the salary if it is issued in installments?

There is a subtlety here: personal income tax is not withheld during the advance payment. The share of tax that must be withheld from payments made before the end of the month is withheld from the first payment after the end of the month - that is, during the main salary payment. This means that in the second part of 6-NDFL, you reflect the advance and the main payment in one block.

But if you issue a salary in several parts after the end of the month - for example, in case of financial difficulties for the company - then you should reflect these parts separately. In this case, the advance will be completely merged with the first payment, as in the previous case.

If we are talking about income in kind and material benefits from loans, then you are supposed to withhold taxes from them from the next cash payment to the same individual. The day of this particular event you should indicate in this column in this case.

Line 120. "Term of transfer of tax"

In this column, you should indicate the date on which you are required to transfer the withheld personal income tax in accordance with the Tax Code.

Please note that if due to some difficulties you are late with the transfer of the collected tax, this will not affect the required content of the 6-NDFL form. That is, you are required to include in this line the day when you were supposed to transfer tax, and not when you transferred it.

Line 130. "Amount of income actually received"

It is supposed to indicate the total amount of income taxed with personal income tax.

Line 140. "Amount of tax withheld"

Here you must indicate the amount that you should have withheld from the paid income as personal income tax. Please note - even if, by some tragic accident, you did not list it in this volume, this fact will not have any effect on the content of this line. Write as much as you should.

Guidelines for completing the first section of 6-NDFL

Now that you're done with filling out the second section new form, you can safely proceed to filling in the first one.

This task will probably be less time-consuming - but it certainly won't be less important, so don't relax.

Attention - you have to fill in the lines related to the first section on as many sheets as the personal income tax rates used in this reporting period.

On each of the sheets, there will be a calculation for all income taxed with personal income tax at one rate. It is likely that this will be one rate - 13%. Even in this case, you should not be confused by the fact that on the following sheets of the report, the fields related to the second section are filled in.

So, let's list the lines of the first section and give comments about their filling.

Line 010. "Tax rate"

Enter here the rate that will be discussed on this sheet.

Line 020. "The amount of accrued income"

And here we meet the drama - one of the main dramas associated with filling out the 6-NDFL form.

Colleagues-accountants, who turned to tax officials for clarification, brought the news that the indicator of this line should not coincide with the sum of the corresponding lines in the second section of the form.

There are two reasons for the difference:

• this column summarizes, among other things, incomes partially taxed with personal income tax from article 217 of the Tax Code of the Russian Federation, which are not indicated in the second section;
• incomes moving from one quarter to another are indicated in these forms in different ways - in the first section we are talking about accrual, and in the second about payment (which means that in the first section of 6-NDFL for the first quarter you indicate the salary for January, February and March, and in the second section of the same report for December, January and February).

Do your eyes go to your forehead? Mine too. But what to do - it follows from the official explanations, officials should not find fault with the discrepancies that have resulted.

Line 025. "Including the amount of accrued income in the form of dividends"

Here you need to indicate the amount of dividends actually paid for the reporting period. In this case, it does not matter for what period these dividends were accrued.

Attention, question: how to indicate the additional payment of vacation pay in 6-NDFL?

If you pay extra vacation pay, you should withhold income tax individuals directly on the day of payment. And transfer this amount to the tax - on the last day of the month in which the payment was made. This is what should be reflected in the 6-NDFL form. Please note - the surcharge must be reflected in the 6-NDFL form corresponding to the reporting period in which the surcharge was made.

Line 030. "The amount of tax deductions"

In addition to all deductions provided during the reporting period, this should also include the non-taxable portion of material assistance, gifts and other partially taxable income.

Line 040. "The amount of calculated tax"

Line 045. "Including the amount of calculated tax on income in the form of dividends"

The same logic, only in relation to the amount of dividends.

Line 050. "The amount of the fixed advance payment"

You should fill out this line only if the personal income tax on the income of foreign employees was reduced by you by the amount of advance payments on the patent in connection with their applications.

Specificity of filling lines 060-090 of the first section

Please note - the following lines apply to all income as a whole. Therefore, you only need to fill them out once, on the first sheet. If you fill out the first section on several sheets, then on the rest you just need to put 0 in these lines.

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

There are two important points here:

1. again, we are not talking about the actual receipt of funds, but about the onset of the “date of actual receipt of income” specified in the Tax Code, which we have already discussed in the table on filling in line 100;
2. you need to calculate for this line only those individuals whose income in the reporting period is subject to personal income tax.

Line 070. "Amount of tax withheld"

Tax is taken into account at all rates of personal income tax. And - note - this amount may not coincide with the content of line 040. We discussed the reason, speaking about line 020.

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

Please note - this does not indicate the tax that YET could not be withheld, that is, the one that will be withheld by you in the next reporting period.

This includes, for example, a material gift worth more than four thousand rubles, received from you by a person who no longer plans to pay.

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

Excessively withheld and refunded tax in the current reporting period is indicated.

In what form should 6-NDFL statements be submitted?

Pay attention to the indicator you got in line 060 of the first section. If there are 24 people or less, then you can submit the form both electronically and on paper. If there are 25 people or more, the operator may not accept the paper form, it should be submitted in electronic form.

What are the main nuances of filling in section. 1 and 2 forms 6-NDFL? What are the most common errors in these sections of the calculation? What are the latest letters from the regulatory authorities, in which they explained how to fill out the calculation on the 6-NDFL form?

Now the next time has come when organizations need to submit to the tax office at the place of their registration a calculation in the form of 6-NDFL. In the article, we will talk about the main mistakes that were made in previous periods, and also present the latest clarifications of the supervisory authority.

At the beginning, we recall that the calculation in the form 6-NDFL is filled in on reporting date: on March 31, June 30, September 30 and December 31, respectively tax period... Wherein:

section 1 of the calculation is filled in with a cumulative total for the first quarter, six months, nine months and a year;

section 2 is completed for the relevant reporting period. It reflects those transactions that were made in the last three months of this reporting period.

The main nuances of filling in section. 1 form 6-NDFL

In this section, the sums of accrued income, calculated and withheld tax on an accrual basis from the beginning of the tax period for the corresponding tax rate... Note that if the tax agent paid to individuals during the tax period (the period for submitting the calculation) income taxed at different rates, this section, with the exception of lines 060 - 090, is filled in for each of the tax rates. If the indicators of the corresponding lines of the section cannot be placed on one page, the required number of pages is filled in.

Note:

In the calculation form, requisites and sum indicators are required. If there are no values \u200b\u200bfor total indicators, zero ("0") is indicated.

So, let's list the lines of Sec. 1 and indicate what should be displayed in them:

• line 010 - the personal income tax rate at which the tax was calculated (for example, 13, 15, 30 or 35% in accordance with Article 224 of the Tax Code of the Russian Federation);

Note:

If the organization paid individuals income taxed at different rates, lines 010 - 050 must be filled in at each personal income tax rate. At the same time, these lines include the total data on income taxed at a specific rate, deductions provided for them and the calculated tax.

• line 020 - the total amount of income (including personal income tax) accrued to all individuals for which the calculation of 6-personal income tax is filled in at the rate indicated in line 010. This line contains all incomes, the date of actual receipt of which, determined according to the rules of Art. 223 of the Tax Code of the Russian Federation, falls on the period for which the calculation is made;

Note:

In this line, you must indicate all wages accrued on an accrual basis for the first quarter, six months, nine months and a year. For example, a part of the June salary that will be paid in July also needs to be reflected in the form of 6-NDFL for half a year. But benefits for temporary incapacity for work or material assistance, which will be paid in July, do not need to be shown per six months, since when the taxpayer is paid income in the form of benefits for temporary incapacity for work (including benefits for caring for a sick child) and in the form of payment for vacations tax agents are obliged to transfer the amounts of calculated and withheld tax no later than the last day of the month in which such payments were made. These explanations are given in the letters of the Federal Tax Service of the Russian Federation dated January 25, 2017 No. BS-4-11 / 1249 @, dated May 16, 2016 No. BS-4-11 / 8568 @. In addition, this line does not need to indicate income that is not subject to personal income tax in full in accordance with Art. 217 of the Tax Code of the Russian Federation (Letter of the Federal Tax Service of the Russian Federation dated 01.08.2016 No. BS-4-11 / 13984 @).

• line 030 - the total amount of tax deductions provided for the income reflected in line 020;

Note:

In this line, it is necessary to reflect professional, standard, property and social deductions (Letter of the Federal Tax Service of the Russian Federation dated 06/20/2016 No. BS-4-11 / 10956 @). In addition, it indicates the deductions provided for by Art. 217 of the Tax Code of the Russian Federation, for example, material assistance is not subject to personal income tax within 4,000 rubles. behind . Note that these are the amounts that are given in the 2-NDFL certificate with codes from 501 to 510, approved by the Order of the Federal Tax Service of the Russian Federation of September 10, 2015 No. ММВ-7-11 / 387 @ "On Approval of Codes for Types of Income and Deductions". This is stated in the Letter of the Federal Tax Service of the Russian Federation dated 01.08.2016 No. BS-4-11 / 13984 @.

line 040 - the total amount of personal income tax, calculated on an accrual basis from the beginning of the tax period;

line 045 - the total amount of personal income tax for all individuals, calculated from income in the form of dividends on an accrual basis from the beginning of the tax period;

line 050 - amounts of fixed advance payments of foreign workers, by which the amounts of calculated personal income tax are reduced;

Note:

The total amount of tax on income of taxpayers specified in paragraphs. 2 p. 1 art. 227.1 of the Tax Code of the Russian Federation (foreign citizens engaged in employment in organizations) is calculated by tax agents and is subject to reduction by the amount of fixed advance payments paid by such taxpayers for the period of the patent validity in relation to the relevant tax period, in the manner prescribed by this clause (cl. 6 article 227.1 of the Tax Code of the Russian Federation).

• line 060 - the number of all individuals who received income from the institution in the period for which the calculation is submitted;

Note:

A person who has received incomes under different contracts during one period is accounted for as one person.

• line 070 - the total amount of personal income tax withheld in accordance with paragraph 4 of Art. 226 of the Tax Code of the Russian Federation as of the reporting date (March 31, June 30, September 30 and December 31) from the income reflected in line 020;

Note:

If for June it was paid in July, the amount of personal income tax from this salary on line 070 of the calculation of 6-personal income tax for the six months is not reflected, since as of the reporting date (June 30) there is no possibility to withhold tax yet. This amount of tax will need to be reflected on line 070 section. 1 calculation for nine months (letters of the Federal Tax Service of the Russian Federation dated 09.08.2016 No. GD-4-11 / 14507, dated 01.08.2016 No. BS-4-11 / 13984 @).

• line 080 - the total amount of calculated and unused personal income tax. Note that this line reflects only those amounts of calculated tax that the organization will definitely not be able to withhold from the income of an individual. For example, this line contains the total amount of tax not withheld by the tax agent with the income received by individuals in kind and in the form of material benefit in the event of non-payment of other income in cash (Letter of the Federal Tax Service of the Russian Federation No. BS-4-11 / 12975 of 19.07.2016 @);

Note:

This line does not indicate the amounts of personal income tax calculated as of the reporting date and reflected in line 040, which will be withheld from the income of individuals in the future. For example, here it is not necessary to reflect the amount of personal income tax per half year, calculated from the salary for June paid on June 30, since as of the reporting date (June 30) the obligation to withhold this tax has not yet arisen (Letter of the Federal Tax Service of the Russian Federation of 08/01/2016 No. BS- 4-11 / 13984 @).

• line 090 - the total amount of personal income tax that the organization returned to individuals in accordance with Art. 231 of the Tax Code of the Russian Federation (Letter of the Federal Tax Service of the Russian Federation dated November 14, 2016 No. BS-4-11 / 21536 @).

Note:

The amount of tax excessively withheld by the tax agent from the taxpayer's income is subject to return by the tax agent on the basis of a written application from the taxpayer (clause 1 of article 231 of the Tax Code of the Russian Federation).

In conclusion of this section of the article, we would like to draw your attention to the fact that lines 060 - 090, unlike lines 010 - 050, must be filled in only once - on the first page of section. 1, even if different tax rates were applied, since these lines are generalizing.

The most common mistakes in sect. 1 form 6-NDFL.

One of the most common mistakes when filling out sect. 1 forms of 6-NDFL are as follows:

on line 020 reflect the amount of income in full that is not subject to personal income tax in whole or in part in accordance with Art. 217 of the Tax Code of the Russian Federation;

on line 080, the amounts of personal income tax from wages that will be paid in the next reporting period are given, that is, when the deadline for fulfilling the obligation to withhold personal income tax has not yet come.

If errors are found in the previously presented calculation in the 6-NDFL form, it is necessary to submit an updated calculation. At the same time, one should remember the explanations given in the Letter of the Federal Tax Service of the Russian Federation of December 15, 2016 No. BS-4-11 / 24062 @. In it, the tax authorities indicated how to submit an updated calculation if an error in the 6-NDFL form for the first quarter was discovered six months after the submission of reports for nine months. In such a situation, you need to submit three updated calculations: for the first quarter, half a year and nine months. So, taking into account the recommendations of the Federal Tax Service, one can come to the following conclusions:

when the organization identified an error in the calculation of 6-NDFL for the first quarter after the delivery of the calculation for the six months, it is necessary to clarify the data for the first quarter and six months;

if an error appeared in a half-year calculation, but the accountant discovered it only after the reporting for nine months, it is necessary to submit the adjusted calculations for half a year and nine months.

The main nuances of filling in section. 2 forms 6-NDFL.

In this section of the calculation, only those incomes are given, personal income tax from which was withheld and transferred to the budget during the last three months of the period for which the calculation is submitted. This means that in this section it is not necessary to show the amount of income on an accrual basis from the beginning of the year (Letter of the Federal Tax Service of the Russian Federation of 06/08/2016 No. BS-4-11 / 10170 @).

Note:

If the income was received within the last three months for which the calculation is submitted, but the period established by the Tax Code personal income tax transfers from this income has not yet come, this income in section. 2 is not reflected. This income and personal income tax withheld from it are shown in section. 2 calculations of 6-NDFL for the period in which the tax must be transferred to the budget. So, in the Letter of the Federal Tax Service of the Russian Federation of 05.04.2017 No. BS-4-11 / 6420 @ it is said: if a tax agent performs an operation in one period of submission of the calculation, and completes it in another period, this operation is reflected in the period in which it was completed ... In this case, the operation is considered completed in the period for submitting the calculation, in which the deadline for the transfer of tax comes in accordance with paragraph 6 of Art. 226 and clause 9 of Art. 226.1 of the Tax Code of the Russian Federation. Similar explanations are given in the Letter of the Federal Tax Service of the Russian Federation No. BS-4-11 / 1249 @ dated 25.01.2017.

Example 1

The employee was paid a salary for June 30.06.2017, while personal income tax from it must be transferred to the budget no later than 03.07.2017 (01.07.2017 and 02.07.2017 - days off). How to fill out the calculation of 6-NDFL for half a year?

If personal income tax withheld from wages is transferred to the budget on June 30, 2017, wages and personal income tax from it will not be reflected in section. 2 calculations of 6-NDFL for half a year. In the calculation for half a year, the following will be shown:

on line 020 - wages for January - June;

in section 2 - wages for April - May. Wages for June will fall into section. 2 calculations of 6-NDFL for nine months.

So, sect. 2 calculations in the form of 6-NDFL contain several lines in which are recorded:

on line 100 - the date of actual receipt of income, reflected on line 130. This line is filled in taking into account the provisions of Art. 223 of the Tax Code of the Russian Federation;

on line 110 - the date of tax withholding from the amount of actually received income shown on line 130. This line is filled in taking into account the provisions of paragraph 4 of Art. 226 and clause 7 of Art. 226.1 of the Tax Code of the Russian Federation;

on line 120 - the date no later than which the tax amount must be transferred. This line is filled out taking into account the provisions of paragraph 6 of Art. 226 and clause 9 of Art. 226.1 of the Tax Code of the Russian Federation. It should be remembered that if this date falls on a weekend or non-working holiday, the next working day following it is indicated. For example, if the deadline for transferring personal income tax falls on April 30, 2017 (Sunday), line 120 is marked with the date "05/02/2017" (05/01/2017 - a holiday) (letters of the Federal Tax Service of the Russian Federation of 08/01/2016 No. BS-4-11 / 13984 @ , from 16.05.2016 No. BS-4-11 / 8568 @);

on line 130 - the summarized amount of actually received income (without deducting the amount of withheld tax) on the date indicated on line 100;

on line 140 - the generalized amount of withheld tax on the date shown on line 110.

Note:

If in relation to different types of income that have the same date of their actual receipt, the terms for transferring tax differ, lines 100 - 140 are filled in for each term for transferring tax separately.

At the end of this section of the article, we note that along lines 100 - 140 of section. 2 calculations can reflect income taxed with personal income tax at different rates. This is stated in the Letter of the Federal Tax Service of the Russian Federation dated April 27, 2016 No. BS-4-11 / 7663.

An overview of the latest letters from the supervisory authority, taking into account the most common mistakes in sect. 2 calculations in the form of 6-NDFL.

Letter of the Ministry of Finance of the Russian Federation dated 01.02.2017 No. 03-04-06 / 5209. In this letter, the employees of the financial department focused their attention on the provisions of Art. 136 of the Labor Code of the Russian Federation, according to which the date of payment of wages is established by internal labor regulations, a collective or labor agreement no later than 15 calendar days from the end of the period for which it was charged. The financiers noted that this procedure for calculating and paying parts of wages does not in any way affect the procedure for withholding and transferring to personal income tax budget.

So, according to paragraph 2 of Art. 223 of the Tax Code of the Russian Federation, the date of the actual receipt by the taxpayer of income in the form of remuneration is the last day of the month for which income was accrued to him for fulfilled labor duties in accordance with the employment agreement (contract). Consequently, the tax amounts are calculated by the tax agent on the last day of the month for which the taxpayer was charged with income for the work performed. Moreover, according to paragraph 4 of Art. 226 of the Tax Code of the Russian Federation, the tax agent is obliged to withhold the calculated amount of tax directly from the taxpayer's income when it is actually paid.

Thus, withholding from the taxpayer the amount of tax calculated at the end of the month is made by the tax agent from the taxpayer's income when they are paid at the end of the month for which he was credited with income for fulfilled labor duties. According to paragraph 6 of Art. 226 of the Tax Code of the Russian Federation, tax agents are required to transfer the amounts of calculated and withheld tax no later than the day following the day the income is paid to the taxpayer.

Letter of the Federal Tax Service of the Russian Federation of 13.03.2017 No. BS-4-11 / 4440 @. This letter deals with the reflection of the payment of benefits. By virtue of paragraphs. 1 p. 1 of Art. 223 of the Tax Code of the Russian Federation, the date of actual receipt of income in the form of temporary disability benefits is determined as the day of payment of income, including its transfer to the taxpayer's accounts in banks or (on his behalf) to the accounts of third parties. According to paragraph 4 of Art. 226 of the Tax Code of the Russian Federation, tax agents are required to withhold the accrued tax amount directly from the taxpayer's income when they are actually paid, taking into account the specifics established by this paragraph. When paying a taxpayer income in the form of benefits for temporary incapacity for work (including benefits for caring for a sick child) and in the form of payment for vacations, tax agents are required to transfer the amounts of calculated and withheld tax no later than the last day of the month in which such payments were made (paragraph 6 of Art. 226 of the Tax Code of the Russian Federation).

Note:

According to the rules of paragraph 7 of Art. 6.1 of the Tax Code of the Russian Federation in the case when the last day of the term falls on a day recognized in accordance with the legislation of the Russian Federation as a day off and (or) a non-working holiday, the next working day following it is considered the end of the term.

Example 2

The employee was paid a temporary disability benefit on September 26, 2017, while the deadline for transferring personal income tax from the specified payment in accordance with clause 6 of Art. 226 and clause 7 of Art. 6.1 of the Tax Code of the Russian Federation occurs in another period for submitting the calculation - 02.10.2017. How will this allowance be displayed in the calculation of the 6-NDFL form?

Regardless of the date of direct transfer of tax to the budget, this operation is reflected in lines 020, 040, 070 of section. 1 calculation in the form of 6-NDFL for nine months, and in sect. 2 of this calculation, the amount of the specified benefit is not shown.

The amount of the benefit will be presented in sect. 2 calculations in the form of 6-NDFL for 2017. So, the operation in question is reflected as follows:

line 100 indicates the date "09/26/2017";

line 110 contains the date "09/30/2017";

on line 120, the date "02.10.2017" is fixed (taking into account the provisions of clause 7 of article 6.1 of the Tax Code of the Russian Federation);

on lines 130 and 140 the corresponding sum indicators are reflected.

Letter of the Federal Tax Service of the Russian Federation dated 05.04.2017 No. BS-4-11 / 6420 @. This letter deals with the reflection of vacation pay that were paid at the border of the reporting periods for personal income tax. The explanations of the officials are similar to those provided in the Letter No. BS-4-11 / 4440 @ dated 13.03.2017: when paying the taxpayer income in the form of vacation pay, tax agents are required to transfer the amounts of calculated and withheld tax no later than the last day of the month in which such payments were made (clause 6 of article 226 of the Tax Code of the Russian Federation).

Letter of the Federal Tax Service of the Russian Federation of 12.04.2017 No. BS-4-11 / 6925. In this letter, the employees of the supervisory authority explained how to fill out the 6-NDFL form in case of return to the physical person of personal income tax... So, if the organization in April 2017 returned to the employee the amount of personal income tax withheld from the beginning of the year, on the basis of a notice of confirmation of the right to property tax deduction, this operation must be reflected in lines 030 and 090 of Section. 1 calculation in the form of 6-NDFL for the six months of 2017. At the same time, the indicator of line 070 is not reduced by the amount of personal income tax to be returned on the basis of a notification confirming the right to property tax deduction.

Note:

The submission of an updated calculation in the form of 6-NDFL for the I quarter of 2017 is not required in this situation.

Letter of the Federal Tax Service of the Russian Federation dated April 19, 2017 No. BS-4-11 / 7510 @. In this letter, the tax authorities explained the procedure for reflecting bonuses for operating results in the calculation of 6-NDFL. Tax officials drew attention to the position of the RF Armed Forces, which is presented in the Definition of 04.16.2015 No. 307-KG15-2718. It says that the date of actual receipt of income in the form of bonuses, which are an integral part of remuneration and paid in accordance with the employment contract and the system of remuneration adopted in the organization, based on the provisions Labor Code, in accordance with paragraph 2 of Art. 223 of the Tax Code of the Russian Federation is recognized as the last day of the month for which the specified income was accrued to the taxpayer in accordance with the employment agreement (contract).

Thus, the date of the actual receipt of income in the form of a bonus paid to the employees of the organization in accordance with the employment contract for production results on the day after the approval of the order of the head, established in the organization for the payment of wages, taking into account paragraph 2 of Art. 223 of the Tax Code of the Russian Federation is recognized as the last day of the month for which this income was accrued to the taxpayer.

Example 3

The employee was paid income in the form of a bonus for production results based on the results of work for May 2017 on the basis of the corresponding order on 05/06/2017. How will this operation be reflected in the calculation of 6-NDFL?

So, this operation will be reflected in the calculation according to the 6-NDFL form for the six months of 2017 as follows.

Section 1 will provide:

on lines 020, 040, 070 - the corresponding sum indicators;

on line 060 - the number of individuals who received income.

Section 2 will indicate:

on line 100 - the date "05/31/2017";

on line 110 - the date "05/06/2017";

on line 120 - the date "05/07/2017";

on lines 130, 140 - the corresponding sum indicators.

In conclusion, we recall that the calculation in the form of 6-NDFL is signed by the head of the institution or any official authorized to do this by the internal documents of the institution (for example, by order of the head). In particular, the calculation can be signed by the deputy chief accountant, the accountant in charge of payroll. In addition, Sec. 1, namely lines from 010 to 050, must be filled in at each rate of personal income tax, if the organization paid individuals income taxed at different rates. At the same time, these lines include the total data on income taxed at a specific personal income tax rate, deductions provided for them and the calculated tax. Lines 060 - 090 are generalized, and they do not need to be filled in for each personal income tax rate. Section 2 of Form 6-NDFL provides indicators of only those incomes from which tax was withheld and transferred to the budget during the last three months of the period for which the calculation is submitted. This means that in this section it is not necessary to show the amount of income on an accrual basis from the beginning of the year.

Form 6-NDFL contains generalized information about the tax paid on the income of employees and is submitted quarterly. It shall reflect the amount of income, as well as the amounts of tax calculated and paid from them.

The calculation of 6-NDFL is submitted by all tax agents. The deadline for the year is April 1st. However, this year it falls on a weekend, so you need to submit a calculation for 2017 until April 2, 2018.

Usually, the calculation is submitted by tax agents to "their" IFTS, that is, at the place of registration of the company or at the place of registration of the individual entrepreneur. But for certain cases, there are separate rules.

Separate subdivisions

A legal entity that has separate subdivisions submits a calculation at the place of registration of each of them. The form includes income and Personal income tax of employees this unit.

If two separate divisions are registered in one IFTS, but they have different OKTMO codes (refer to different municipalities), then 6-NDFL is filed separately for each of them. If the situation is the opposite, that is, two separate divisions with one OKTMO are registered with different IFTS, then a legal entity can register with one of the inspections and report 6-NDFL to it for both divisions.

It happens that the employee managed to work in different branches within one tax period. If at the same time they have different OKTMO, then you will have to submit several forms.

On the title page of 6-NDFL, if there are subdivisions, it is necessary to indicate:

• TIN of the parent organization;
• Checkpoint of a separate subdivision;
• OKTMO of the municipality, on the territory of which the place of work of employees is located (indicate it in the payment order).

Change of address

If during the tax period the company "moved" to another IFTS, then at the new place of registration you must submit two forms of 6-NDFL:

• the first - for the period of stay at the previous address, indicating the old OKTMO;
• the second - for the period of stay at the new address, indicating the new OKTMO.

The checkpoint in both forms indicates the one assigned to the new IFTS.

New 6-NDFL form

On January 18, 2018, the Federal Tax Service, by its order No. ММВ-7-11 / 18 @, approved a new 6-NDFL form, but it will enter into force only since 26 March 2018... For now, you need to report in the old form approved by order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11 / 450 @.

However, in the next quarter, in any case, you will have to submit a new form, so let's consider what has changed in it.

The innovations mainly concern reorganized legal entities ... From January 1 current year in the event that 6-NDFL fails to file prior to the reorganization, this must be done by its successor. In this regard, the changes in the form and the order of its filling are as follows:

1. 1. Appeared fields for the details of the assignee on the title page:
      • field to indicate forms of reorganization, in which you need to put the appropriate code:
        • 1 - transformation,
        • 2 - merge,
        • 3 - separation,
        • 5 - accession,
        • 6 - separation with simultaneous connection,
        • 0 - liquidation;
      • field to indicate TIN / KPP of the reorganized company (the rest put a dash).
   2. Introduced codes for assignees, which must be indicated in the field "at the location (accounting)":
      • 216 - for legal successors who are the largest taxpayers;
      • 215 - for everyone else.
   3. In the field to confirm the accuracy and completeness of the information, an indication of the legal successor of the tax agent (code "1") appeared.
   4. When submitting the form by the legal successor, the name of the reorganized organization or its separate subdivision must be indicated in the “tax agent” field.

Besides, small changes will affect all tax agents, namely:

• in the field "at the location (accounting)" taxpayers who are not large, instead of the code "212" should indicate code "214";
• to confirm the powers of the trustee, you will need to indicate details of the document, in not only its name.

Sanctions for violations

For violations of the deadline and form for filing 6-NDFL, tax and administrative liability is provided. All sanctions are summarized in the following table.

Table 1. Possible sanctions for violation of the procedure and deadline for filing 6-NDFL

*Note. Tax agents submitting a calculation for 25 or more insured persons must submit it electronically using the TCS. All others can choose the shape of their choice.

Officials of the company are brought to administrative responsibility. For example, a fine for late filing of 6-NDFL will be imposed on the chief accountant if his job description states that he is responsible for the timely submission of reports.

How to fill out 6-NDFL

The form consists of a title page and two sections. The title indicates the name of the tax agent, its main details, as well as information about the tax authority. Sections 1 and 2 indicate information on all income of individuals from which personal income tax is calculated. This means not only employees, but also persons with whom contracts of a civil law were concluded, if personal income tax is charged from payments under them. But income that is not taxed (for example, child benefits) is not reflected in the form.

Title page

The following image shows an example of filling out the informative part of the cover page of the 6-NDFL form (old form for the 2017 report).

An example of filling out 6-NDFL

If the calculation is submitted after March 26, 2018 and will apply new form, you should take into account the features that we talked about at the beginning of the article. This is what the top of the title page looks like in the updated 6-NDFL:

Fragment of the title page of the new 6-NDFL form

Filling out the title page 6-NDFL usually does not raise questions. We described above how to fill out the INN, KPP and OKTMO in the presence of separate divisions. Accordingly, in the absence of branches, their own codes are prescribed. The rest of the fields are filled in like this:

1. « Adjustment number"- at the initial delivery" 000 "is indicated, otherwise the serial number of the declaration is" 001 "," 002 "and so on.
2. « Submission period"- for the form for the year this is the code" 34 ".
3. « Taxable period"- 2017.
4. « Tax authority code»Consists of two values:
   • the first two digits are the region code;
   • the last two digits are the tax office number.
5. The code " at the location (accounting)»Is taken from the attachment to the Order, which approved the form. Organizations registered at the place of registration put "212" in the old form, and "214" in the new one.

Section 1

In this section, information is indicated on an accrual basis for the entire reporting period. It is filled in the same way both in the new and in the old form - this section has not been changed. Line-by-line filling of section 1 of the 6-NDFL form is presented in the following table.

Table 2. Filling in the lines of section 1 of the 6-NDFL form

Attention! If a income was taxed with personal income tax at different rates, you need to fill in several blocks of lines 010-050 and indicate in each of them information for one rate. At the same time, in lines 060-090, the indicators are reflected in the total amount.

Section 2

Section 2 contains information only for the last 3 months of the reporting period. That is, in section 2 of the 6-NDFL form for 2017, you need to indicate data for the last quarter of this year.

In section 5 fields, which reflect such information:

• on line 100 - the date of receipt of income;
• on line 110 - the date of withholding personal income tax from this income;
• on line 120 - the date the tax was transferred to the budget.
• on line 130 - the amount of income received;
• on line 140 - the amount of personal income tax withheld.

The main difficulties in completing section 2 are determination of dates of receipt of income and personal income tax transfers... They differ for different types of income. To avoid confusion, we recommend that you check the following table.

Not in the table column with the date of tax withholding, since most often it coincides with the date of receipt of income. Exceptions to this rule are below the table.

Table 3. Determination of dates for 6-NDFL

*Explanation... Personal income tax is not withheld from the advance - it will be withheld from salaries for the second part of the month. However, it happens that the advance is paid on the last day of the month. In this case, it is recognized as a monthly salary, and personal income tax is withheld as from wages.

The date of receipt of income and withholding of personal income tax do not coincide in cases:

1. When paying daily allowances in excess of the established standards... Withholding tax is the next payday in the month in which the advance statement is approved.
2. Upon receipt material benefits - expensive gifts, other income. Withholding tax is the next payday.

When filling out lines 100-120, all incomes are summed up, for which, respectively, all 3 dates coincide. That is, you can add up your salary and monthly bonuses. But quarterly bonuses, vacation pay, sick leave will be shown separately. The form will contain the required number of blocks of lines 100-140.

Important! When filling lines 130 income is indicated in full. That is, there is no need to reduce it by the amount of personal income tax and deductions.

So, when filling out 6-NDFL for 2017, we have the following:

1. Section 1 will reflect income actually received in 2017.
2. Section 2 will include income the deadline for the payment of personal income tax from which expires in the last quarter of 2017.

On the nuances of reflecting wages for December. If it is paid in January, it will not be reflected in the annual form.

Example of filling

Let's consider the procedure for filling out the 6-NDFL form using the example of Romashka LLC. The organization was established at the beginning of 2017, the number of employees is 6. The data for the year are as follows:

• total employee income was 5,100,000 rubles;
• they are provided with standard deductions in the amount 14,000 rubles;
• the amount of personal income tax from income for the year - 661 180 rubles;
• the amount of personal income tax withheld per year was 610 480 rubles (tax from December salaries in the amount of 50,700 rubles was withheld in January 2018).

This is how section 1 of the 6-NDFL form of Romashka LLC for 2017 will look like:

Section 1 of the 6-NDFL form of LLC Camomile

The following table lists the transactions for the IV quarter that will be required to be reflected in section 2 of the 6-NDFL form.

Table 4. Operations of Romashka LLC in the IV quarter of 2017 for the payment of income and withholding of personal income tax

*Note... The salary for December paid in January will not appear in the calculation for 2017, since the due date for the payment of personal income tax from it expires in January.

And here is how Section 2 of the 6-NDFL calculation will look like this:

Section 2 of the calculation of 6-NDFL companies from the example

If there is a mistake

If an error is found in the submitted form or when recalculating personal income tax for last year served refined calculation... A certain time frame for this tax code does not provide. But if you find the error yourself, correct it immediately and submit a "clarification". If you do this before the tax authorities find the mistake, a fine of 500 rubles can be avoided.

The features of the revised 6-NDFL form are as follows:

• indicated correction number - "001" for the first, "002" for the second, and so on;
• in the fields in which inaccuracies and errors were found, you must specify correct data;
• the rest of the fields are filled in the same way as in the primary calculation.

We will separately mention how to fix the form if you specified incorrect checkpoint or OKTMO code... In this case, you need to submit two calculations:

1. In the first, you need to specify the correct checkpoint and OKTMO codes and put correction number "000"... Transfer all other data from the previous form.
2. The second calculation indicates correction number "001", as well as KPP and OKTMO, which were indicated in an erroneous form. All sections must contain null data.

The 6-NDFL report is a form with which taxpayers report on personal income tax. In it, they must indicate information about the income of employees, calculated and withheld amounts of personal income tax during the reporting period. All employers are required to take it every quarter.

Report form 6-NDFL

The 6-NDFL report form, the procedure for filling out and submitting is determined by the order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11 / 450 @. At the beginning of 2018, it was amended by order of the Federal Tax Service of Russia dated January 17, 2018 N ММВ-7-11 / 18 @, which entered into force on March 26, 2018.

The report, which shows the calculation of the amounts of personal income tax, is submitted quarterly in electronic format, if during the reporting quarter the organization made payments in favor of 25 people or more. If the organization reports for less than 25 people, then the form can be submitted on paper. The amount of tax is filled in rubles, and the amount of income - in rubles and kopecks.

Terms of delivery of 6-NDFL

Form 6-NDFL must be sent to the tax office no later than the last day of the month following the reporting quarter. The annual calculation is provided until April 1 of the next year (Article 230 of the Tax Code of the Russian Federation). For the 2nd quarter of 2019, you must report no later than July 31. More details on the timing can be found in the table.

Reporting penalties

Failure to meet the deadline for submitting the report is subject to a fine. Each month of delay will cost 1000 rubles according to the norms of clause 1.2 of article 126 of the Tax Code of the Russian Federation. The official responsible for the failure to provide personal income tax reporting on time can be fined from 300 to 500 rubles (part 1 of article 15.6 of the Administrative Code of the Russian Federation).

If the information in the 6-NDFL report is established, the organization will be fined 500 rubles (clause 1 of article 126.1 of the Tax Code of the Russian Federation). Therefore, the chief accountant of each organization should know thoroughly about how to fill out 6 personal income tax-2019.

Illegal submission of the 6-NDFL report on paper carries a fine of 200 rubles (Article 119.1 of the Tax Code of the Russian Federation).

Form changes to consider in 2019

In 2018, the legal successors of the reorganized companies became obliged to hand over 6-NDFL, if the company itself had not done this before the end of the reorganization. In particular, the successor organization should:

• indicate your TIN and KPP at the top of the title page;
• use the code "215" (for the largest taxpayers - "216") in the variable "at the location (of registration) (code)";
• in the requisite "tax agent" mark the name of the reorganized entity or its separate subdivision;
• in the new variable "Form of reorganization (liquidation) (code)" specify one of the values: 1 - transformation, 2 - merger, 3 - division, 5 - merger, 6 - division with simultaneous merger, 0 - liquidation;
• also indicate "INN / KPP of the reorganized company".

In addition, there have been other changes in the order of filling out the form.

The largest taxpayers need to bring the checkpoint according to the certificate of registration with the tax office at the location of the legal entity, and not at the place of registration as the largest taxpayer.

Organizations tax agents that are not the largest taxpayers must indicate in the variable "at the location (of registration) (code)" the value "214" instead of "212".

The title page must contain the full details of the document confirming the authority of the representative.

The electronic format 6-NDFL has also been adjusted taking into account the above amendments.

Sample filling 6-NDFL: step by step instructions

Although the report is now in its fourth year, filling out still raises questions from employers and accountants. In addition, a number of changes were made to it, which must be taken into account when filling out.

The document is divided into the following sections:

1. Title page.
2. Section 1 (information is formed on an accrual basis).
3. Section 2 (information is reflected only for the specified quarter, excluding previous periods).

Below is an example of filling out 6-NDFL for the 2nd quarter of 2019 with step-by-step instructions.

Title page of the 6-NDFL form

Step 1. TIN and KPP

In the corresponding fields, the data of the TIN and KPP of the organization submitting the report are indicated. If the report is submitted by a branch, then the KPP of the branch is indicated.

Step 2. Adjustment number

If 6-NDFL is submitted for the first time in the reporting period, then zeros are reflected in the "adjustment number" field.

Correction implies changes to the information provided to the Federal Tax Service. Refinement of the calculation for the corresponding reporting period is indicated by the adjustment number. For example: 001, 002, 003 and so on.

Step 3. Reporting by quarters (period number)

The period for providing 6-NDFL is the quarter for which the employer reports:

• 1st quarter - code 21;
• half year - code 31;
• 9 months - code 33;
• year - code 34.

Codes for organizations providing information at the stage of reorganization (liquidation) are indicated in Appendix. 1 Order.

Step 4. Tax period

The tax period is the calendar year for which information is provided. The corresponding 4 numbers are entered in the field.

Step 5. Tax service code (at the place of registration)

The line indicates the code of the tax office where the reporting will be submitted. This is a four-digit code in which:

• the first 2 digits are the region number;
• the second two digits are the code of the inspection itself (for example, the inspection of the Federal Tax Service No. 9 of the Central District of St. Petersburg).

It is important to remember that reports are sent to the inspection at the location of the organization or its separate division. Individual entrepreneurs submit this report to the tax office at the place of residence or activity.

The code "By location (accounting)" helps to determine which organization submits reports. A complete list of codes is defined in Appendix. 2 to the Order.

Most common for organizations:

• at the place of registration - 214;
• at the place of registration of a separate subdivision - 220;
• the largest taxpayers indicate - 212.

SP also indicate special codes:

• at the place of residence - code 120;
• at the place of business - code 320.

Step 6. Name of the taxpayer

The short (if any) or full name of the company is printed in the “tax agent” field.

Step 7. OKTMO (municipality) code and taxpayer phone number

It is necessary to indicate the code of the MO where the organization or branch is located and registered. Sometimes citizens are paid cash (Salary and bonuses) both the parent organization and its subdivision. In this case, two forms with different OKTMO codes are filled out and submitted at once.

Section 1

Section 1 "Generalized indicators" is formed on an accrual basis from the beginning of the year and consists of information on each personal income tax rate, except for lines 060-090. The structure of section 1 is information:

1. For each bet separately:

• tax rate percentage;
• the amount of accrued income (income may not be included in the form, completely non-taxable personal income tax, or income less than the limit, depending on the type of income. For example, material assistance in connection with the death of a close relative, financial assistance for the birth (adoption, establishment of custody rights) of a child up to 50 thousand rubles. per child, etc.);
• the amount of tax deductions;
• the amount of personal income tax (including from income in the form of dividends).

2. Generalized information on all rates (reflected once in the section at the rate formed first):

• the number of individuals who have received income;
• the amount of tax withheld;
• tax amounts not withheld;
• personal income tax refunded by the tax agent.

Personal income tax rates in 2019 on the income of employees and persons performing work (providing services) under civil contracts: 13%, 15%, 30% and 35%. In 2019, the rates have not changed.

We will show how to take into account personal income tax in the 6 personal income tax report, using examples of filling out the sections line by line.

Block 1. Data on each personal income tax rate

Step 1. Line 010. Tax rate

In the example, the widely used personal income tax rate is considered - 13%. The value of the interest rate is indicated in the form field 010. In the case of tax calculation at different rates for each rate, the data will be generated that relate only to the specified personal income tax rate. The total values \u200b\u200bof lines 060 to 090 are indicated once on the first page; on the following sheets, zeros are used in these fields.

Step 2. Line 020. Accrued income

On line 020 ("the amount of accrued income") all taxable income of employees, calculated on an accrual basis from the beginning of the year, shall be indicated - those that were actually received during the year. Not included in line 020 completely non-taxable personal income tax income and income transferred to employees of a less taxable limit, for example, financial assistance up to 4,000 rubles (on general grounds) or up to 50,000 rubles (for birth). Payment of dividends is reflected, among other things, in line 025.

In certain cases, material assistance is not fully subject to personal income tax (see clause 8, clause 8.3 and clause 8.4 of Article 217 of the Tax Code of the Russian Federation), with some types of material personal income tax aid hold off the part. In the Letter dated 01.08.2016 No. BS-4-11 / 13984 @ FTS clarified that line 020 should not contain information on income that is not subject to personal income tax and specified in Art. 217 of the Tax Code of the Russian Federation. Thus, completely tax-free material aid is not indicated in the form.

Step 3. Line 030. Tax deductions

If taxpayers were provided tax deductions, then their amount is reflected in field 030. Deductions are non-taxable amounts that reduce the basis for calculating personal income tax. The Tax Code provides for the following tax deductions:

• standard (Article 218 of the Tax Code of the Russian Federation);
• social (Article 219 of the Tax Code of the Russian Federation);
• property (Article 220 of the Tax Code of the Russian Federation), etc.

Line 030 is filled in in total for all deduction codes (order of the Federal Tax Service of Russia dated 09/10/2015 No. ММВ-7-11 / 387 @) for which they were provided.

Step 4. Line 040. Calculated personal income tax

Line 040 (“the amount of calculated tax”) is calculated by multiplying line 010 (“tax rate”) and the corresponding tax base of income (personal income tax base).

The tax base of income (for each rate) is determined as the difference between column 020 (“amount of accrued income”) and column 030 (“amount of tax deductions”).

Tax base of income (rate 13%) \u003d 10,100,000.00 - 100,000.00 \u003d 10,000,000.00 (personal income tax base 13%)

Line 040 ("the amount of calculated tax") \u003d 10,000,000 * 13% \u003d 1,300,000 (personal income tax at the rate of 13%).

Tax on dividends is indicated in column 045 and is calculated in the same way.

Step 5. Line 050. Amount of advances

This field is filled in if the organization employs foreigners on a patent basis. In this case, line 050 (“fixed advance payment amount”) reflects the amount of advances paid to foreigners. In other cases, there is no data to fill in line 050, and zero is indicated.

Block 2. Results of section 1

Step 6. Line 060. The number of people who have received income since the beginning of the year

The field indicates the total number of individuals to whom the organization made payments of taxable income in the reporting period.

Step 7. Line 070. Total tax withheld at all rates

Line 040 is the calculated tax, that is, the value of this line shows the amount of tax that must be transferred for the period (1st quarter, 1st half of the year, 9 months, year).

Line 070 - withholding tax, displays data on the listed tax amounts for the current period only. This line should not include data for past or future payments.

You can verify the data on page 040 for payment orders at payment of personal income taxby comparing fields 106 ("TP" - payments of the current year) and 107 ("МС the ordinal number of the month is indicated") with the value of line 040.

For the 2nd quarter of 2019, as in other periods, the value of line 040 must correspond to the amounts calculated (calculated) and transferred to the budget for this period. Please note that not in this period, but precisely for him. Page 070 is checked in the same way as page 040, taking into account that all transfers (tax payment) must be made in the quarter (another period) for which we are reporting. That is, the information is compared for the reporting period of the personal income tax paid in the reporting period. You can check the correctness of the values \u200b\u200bof lines 040 and 070 by determining the amount of payments for the last reporting month made in the next one after the reporting one.

The value of line 070 ("withheld") may not match the data of line 040 ("calculated"). This happens when some tax amounts were charged earlier and withheld from employees later.

Step 8. Line 080. Tax not withheld

In column 080, the amounts of personal income tax are entered that could not be withheld for any reason.

Step 9. Line 090. Tax refunded

Line 090 reflects the amount of tax that was withheld by mistake and returned to the employee. If there were no such cases, they put zero.

Section 2

This section of the 6-NDFL report contains only information for the reporting quarter, and not for the period from the beginning of the year. It indicates the dates of payment of income to employees and the deadlines for the transfer of personal income tax, as well as the amounts that correspond to income and tax.

Arrange the dates of transfers to employees in chronological order.

Step 10. Date of receipt of income by employees

Columns 100 reflect the day the employee received income, even if the transfer was on a list, for each quarter of the year. Information for one day must be summed up if they have the same tax transfer dates. If payments to employees are made in different types that have differences in the date of transfer of tax, information on such income should be indicated separately.

Please note that the date and month to be specified depend on the nature of the payments.

The date that the employee receives the income depends on the specific type of payment. So, the salary becomes the citizen's income on the last working day of the month for which it is transferred. Therefore, it is permissible to indicate in this line the last number, for example, January 2019, although employees received their salaries for January only in February. But vacation and sick leave are recognized as the income of citizens on the day they are received. As for material assistance, when transferring in cash, the date of receipt of income is the date of payment (transfer to a bank account or issuance from a cash desk). If material assistance is in kind, then in line 100 you must indicate the date of the transfer of income.

Step 11. Line 110. Day withholding tax by the withholding agent

Line 110 contains the date (day, month, year) with which the tax was withheld.

Withholding personal income tax from wages, vacation pay, sick leave, material assistance (from the taxable part), remuneration for work performed (services performed) and other payments in favor of the employee is possible only on the day the income is transferred to the employee.

Step 13. Line 130. Income before withholding tax

Field 130 indicates the amount received by the employee or employees (in case of payment by the list) on a specific date (filled in column 100 on the left) before tax was withheld.

The employee's monthly income date must match the amount unless it includes fully tax-free income. In such cases, explanations of the official position of the following departments can be given:

• letter of the Federal Tax Service of Russia dated 15.12.2016 No. BS-4-11 / 24064 @;
• letter of the Federal Tax Service of Russia dated 01.08.2016 No. BS-4-11 / 13984 @ "Regarding the calculation in the form of 6-NDFL".

This rule also applies on the title page. Even in the longest line containing the name of the organization, any remaining spaces are filled with dashes.



Zero 6-NDFL

Obligation to surrender tax authority at the place of its registration, the calculation in the form of 6-NDFL occurs if the taxpayer is recognized as a tax agent, that is, makes payments in favor of individuals. If no income is accrued or paid to employees during the year, there is no need to submit a report. The Federal Tax Service informed about this in a letter dated 23.03.2016 No. BS-4-11 / 4901.

If during 2019 there was at least one payment in favor of an individual, which has the nature of remuneration for labor, sick leave, material assistance, remuneration for services rendered (work performed) as part of a civil contract, the report must be completed. Since the form is filled in with a cumulative total, in the future, the indicators from the first, second and third quarters will be saved in the future on a cumulative basis. So, in principle, there can not be zero 6-NDFL, the report will still contain information on at least one payment.

If last year the organization was a tax agent, but this year, for some reason, stopped paying income to its employees, nothing can be submitted to the tax authority. Although the company is not obliged to explain to the tax authorities what the loss of the status of a tax agent is connected with, for complacency, you can send a letter to the Federal Tax Service Inspectorate not to provide 6-NDFL in any form.

Download Form 6 Personal Income Tax: Actual Form

6 personal income tax, sample filling

Fill out the 6-NDFL form online

You can fill out a declaration in online services on the websites of accounting software developers - My Business, Kontur, Sky and others. Some sites allow you to do this freely, but usually the services require a small fee (up to 1000 rubles).

The 6-NDFL form, in addition to the title page, includes two sections. How to complete Section 2 "Dates and amounts of income actually received and withholding tax on personal income", we considered in. In this consultation, we will tell you how to fill out Section 1 of the 6-NDFL form (approved by Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11 / 450 @).

6-NDFL: section 1

Section 1 of the Calculation is called "Generalized Indicators". This name of the Section is not accidental. After all, it indicates the sums of accrued income, calculated and withheld personal income tax, generalized for all individuals. At the same time, these amounts are given on an accrual basis from the beginning of the year.

If the tax agent paid income taxed at different rates, then there will be as many Sections 1 as the personal income tax rates applied. The tax rate itself is indicated on line 010 "Tax rate,%".

For only a specific rate, the indicators of lines 020 - 050 are filled in.

Lines 020 - 050 of Section 1

When filling out these lines, you can refer to the Instructions for filling out the 6-NDFL form (Appendix No. 2 to the Order of the Federal Tax Service of October 14, 2015 No. ММВ-7-11 / 450 @).

On line 020 "The amount of accrued income" the amount of accrued income is indicated on an accrual basis from the beginning of the tax period.

Line 025 “Including the amount of accrued dividend income” is filled in if the tax agent paid dividends during the reporting period.

Tax deductions provided in the reporting period are reflected in line 030 “Amount of tax deductions”. Their amount reduces taxable income. The list of tax deductions reflected in this line can be found in the Order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11 / 387 @. If the amount of deductions for any individual exceeds the income accrued to him, then the deduction is taken equal to the income.

On line 040 "The amount of calculated tax" the amount of personal income tax calculated from the income that was reflected on line 020 and reduced by tax deductions on line 030 is indicated.

Separately, on line 045 "Including the amount of calculated tax on income in the form of dividends", the amount of personal income tax from dividends, the amount of which the tax agent previously reflected on line 025, is indicated.

Line 050 "The amount of a fixed advance payment" is filled in if the tax agent employs foreigners who have a patent and independently pay personal income tax. The tax agent will be able to reduce the amount of tax on the income of such employees by the fixed payments for personal income tax transferred by them.

How to fill out Section 1 6-NDFL: lines 060 - 090

If the above lines were filled in with respect to a specific tax rate, then lines 060-090 are filled in in total for all rates. It doesn't matter how many Sections 1 the withholding agent has completed. Information on lines 060-090 is provided once on the second (after the title page) Calculation page.

Line 060 "Number of individuals who received income" should show the total number of individuals who received income from a tax agent in this reporting period. It should be borne in mind that if the tax agent dismissed and recruited the same person during the year, it will be shown as one person on line 060.

The amount of personal income tax withheld by the tax agent must be shown on line 070 "Amount of tax withheld".

If the withholding agent was unable to withhold tax from the taxpayer's income, then the amount of unused tax must be reflected on line 080 “The amount of tax not withheld by the tax agent”. We are talking precisely about those amounts of personal income tax, for which the tax agent has declared it impossible to withhold tax (