Line 070 includes personal income tax for December. Reflection of income in physical terms

Recently, accountants began to receive strange requests for non-fulfillment from the IFTS control ratios in the form of 6-NDFL.

We are talking about lines 040 and 070 of section 1 of the calculation of 6-NDFL.

The IFTS reports that the control ratios are violated:

"Amount of tax calculated" page 040 - "Amount of a fixed advance payment" page 050 - "Amount of tax not withheld by the withholding agent" page 080 + "Amount of tax returned by the withholding agent" page 090) / "Amount of tax withheld" page 070 \u003d allowable range 0.99-1.10.

050, 080,090 lines are empty for me, so 040/070 I always get 1.2!
Even if you take any salary !!! since the salary for the last month of a quarter is always paid in the next quarter. For the first quarter, I wrote about this in the explanation to the tax office.

What can you answer to lag behind ???

- IrinaAccountant

1) Salary for December 2017 in the amount of 10,000 rubles. was paid in January 2018.

For January-May, a salary of 140,000 rubles was accrued. For June, a salary of 50,000 rubles was charged, which was paid in July.

p. 020 \u003d 190000

p. 040 \u003d 24700

p. 070 \u003d 19500

The ratio of p.040 / p.070 \u003d 24700/19500 \u003d 1.27, which exceeds the permissible, from the point of view of tax authorities, the limit of 1.1.

2) Salary for October, November, December 2017 in the amount of 30,000 rubles. was paid in January 2018.

For January-May, a salary of 50,000 rubles was accrued. For June, a salary of 10,000 rubles was accrued, which was paid in July.

Thus, in the half-year report:

p. 020 \u003d 60000

p. 040 \u003d 7800

p. 070 \u003d 10400

The ratio of p.040 / p.070 \u003d 7800/10400 \u003d 0.75, which is below the permissible, from the point of view of tax authorities, the limit of 0.99.

3) In 2018, there were no salary payments for 2017. Moreover, in 2018, the salary was never paid at all. At the same time, it was charged for May-June in the amount of 40,000 rubles.

Thus, in the half-year report:

p. 020 \u003d 40000

p. 040 \u003d 5200

The ratio p.040 / p.070 \u003d 5200/0 \u003d "pattern break", since you cannot divide by zero. Tax officials expect a range of 0.99 to 1.1 and are faced with a division by zero when checking the ratio.

Have you received similar requests? Discussion on this topic takes place in the thread of our forum "".

What information are lines 040 and 070 intended for?

In the quarterly submitted report 6- Personal income tax line 040 and 070 are part of the 1st section. Let's characterize each of them.

• P. 040 is needed to reflect information about the tax calculated from all income accrued (actually received under Article 223 of the Tax Code of the Russian Federation) in favor of individual employees minus the deductions due on an accrual basis from the beginning of the year separately for each tax rate... The number of lines indicated in the report will coincide with the number of personal income tax rates applied by the tax agent during the year.
• In line 070, the total amount of personal income tax deducted from the income of employees is entered throughout the organization / individual entrepreneur. There is only one line in the report, it collects all tax withheld by the tax agent, regardless of the rate at which it was calculated.

In order to avoid mistakes in the design of 6-NDFL, we suggest reading this material.

How do the values \u200b\u200bof page 040 and 070 compare?

The numbers on pages 040 and 070 6-NDFL will almost never be equal. This is due to the discrepancy between the date of calculation of income tax and the date of its withholding. So, the half-year report, or rather its first section, should include the June salary. The tax on this salary will fall into line 040, but it will not yet be withheld, since the moment of withholding corresponds to the date of payment of the salary, and it usually falls on July. It seems that the value of line 040 should exceed the value of line 070 by the amount of tax from the June salary. BUT! Line 070 may include tax that was withheld from the December salary if paid after the New Year holidays. This amount will not be reflected in line 040, since December is the previous tax period. And if the size of the December salary and tax will exceed the June values, then it is clear that the number from line 070 will be greater than the number from line 040.

Don't know your rights?

IMPORTANT! Letter No. BS-4-11 / 3852 @ of the Federal Tax Service of the Russian Federation dated 10.03.2016 fixed the control ratios for 6-NDFL, which do not include such a ratio as "line 070 cannot exceed line 040".

So, we examined what pages 040 and 070 are intended for. Taking into account all of the above, it can be argued that situations when the value of page 070 is greater than page 040 in 6-NDFL and vice versa, are quite correct. The control ratios do not provide for definite equality or inequality of these lines.

Not later than May 2, 2017, inclusive, organizations and individual entrepreneurs who accrued income taxable with personal income tax in 2017 to individuals are required to submit to the IFTS a calculation in the form of 6-NDFL for the 1st quarter of 2017. Is it approved new form calculation? How to reflect in the calculation wages for December 2016 paid in January? How to fix the annual premium for 2016 in the calculation? Does section 2 include salaries for March 2017? We will answer these and other questions, as well as provide a sample of filling out the calculation of 6-NDFL for the 1st quarter of 2017 using a specific example. We will try to show you how to complete each calculation column.

Who should report for the first reporting period

All tax agents for personal income tax lease

If there were no payments in 2017

If the salary is accrued, but there are no payments

If actual payments in Q1 2017 are in favor of individuals was not, but the accountant calculates the salary, then 6-NDFL should be passed. This will be justified by the fact that personal income tax must be calculated from the recognized income. Even if it has not yet been paid (clause 3 of article 226 of the Tax Code of the Russian Federation). In a similar situation, 6-NDFL will need to show the income accrued in the 1st quarter of 2017 and personal income tax that was not withheld.

Report submission deadline

The last day of April 2017 is the 30th (Sunday). Therefore, the deadline for submitting the report should be postponed to May 1. However, May 1, 2017 is a non-working day (Spring and Labor Day). In this regard, the deadline for the delivery of 6-NDFL for the 1st quarter of 2017 is May 2 (inclusive).

Also now you can familiarize yourself with the upcoming deadlines for the delivery of 6-NDFL in 2017.

The calculation of 6-NDFL for the 1st quarter of 2017 must be submitted to the IFTS at the place of registration (clause 2 of article 230 of the Tax Code of the Russian Federation). Most often, organizations represent 6-NDFL in the inspectorate, where they are registered, at their location, and individual entrepreneurs - at their place of residence (clause 1 of Art. 83 and Art. 11 of the Tax Code of the Russian Federation). However, if employees of separate divisions receive income from these divisions, then 6-NDFL must be handed over at the location of the divisions.

Which form to use

For reporting for the 1st quarter of 2017, fill out the 6-NDFL form approved by the Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11 / 450. This form had to be applied before. The new form of non-settlement was not approved. Also, the procedure for filling out 6-NDFL and the format required for transferring the report to the IFTS in electronic form via the Internet continue to operate.

It is worth noting that officials are planning to change 6-NDFL in 2017. Information about this appeared on the official portal of draft regulations. It is expected that the new form will need to be applied from 2018. Consequently, the new form will not yet be applied in 2017. And throughout 2017 it will be necessary to report using the form approved by the Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11 / 450.

The current form of calculation for 2017 includes:

• title page;
• section 1 "Generalized indicators";
• section 2 “Dates and amounts of income actually received and withholding tax on personal income”.

Example of a cover page

On the line "Submission period (code)" indicate 21 - this means that you are passing 6-NDFL exactly for the 1st quarter of 2017. In the "Tax period (year)" column, mark the year for which the semi-annual calculation is submitted, namely 2017.

Indicate the code of the division of the Federal Tax Service, to which the annual reporting is sent and the code for the line "At the location (accounting)". This code will show why you are taking 6-NDFL here. Most of the tax agents reflect the following codes:

• 212 - upon delivery of the calculation at the place of registration of the organization;
• 213 - upon delivery of the calculation at the place of registration of the organization as the largest taxpayer;
• 220 - upon delivery of the calculation at the location of a separate subdivision of a Russian organization;
• 120 - at the place of residence of the individual entrepreneur;
• 320 - at the place of business of the entrepreneur on UTII or patent taxation system.

Section 1: what to include

This is what this section looks like:

The first section is filled in with a cumulative total for the first quarter, six months, nine months and 2017 (letter of the Federal Tax Service of Russia dated 18.02.2016 No. BS-3-11 / 650).

Let us explain in the table which rows of generalized values \u200b\u200bare in section 1 of the first reporting period of 2017:

Section 2: what to include

• specific dates of receipt and withholding of personal income tax;
• deadline set Tax Code RF for personal income tax transfers to the budget;
• the amount of income actually received and personal income tax withheld.

When completing section 2, reflect the transactions performed in chronological order. Let us explain the purpose of the lines in section 2 in the table:

It is worth noting that section 2 of the 6-NDFL report for the 1st quarter of 2017 only needs to include indicators related to the last three months of the reporting period (letter of the Federal Tax Service of Russia No. BS-3-11 / 650 dated February 18, 2016). That is, you need to show income and personal income tax broken down by dates - only for transactions made in January, February and March 2017 inclusive. Operations in Q2 2017 should not be included in this section.

Section 2 6-NDFL for the 1st quarter of 2017 is filled in on reporting date - March 31 (Letter of the Federal Tax Service dated February 25, 2016 No. BS-4-11 / 3058) It provides generalized indicators only on those incomes from which personal income tax was withheld and transferred to the budget during the last three months of the period for which the calculation is submitted.

If income is received during January, February and March 2017, but the deadline for transferring personal income tax from this income established by the Tax Code of the Russian Federation has not yet arrived, then this income is not reflected in section 2 either. Such income and personal income tax withheld from it will need to be shown in section 2 of the calculation of 6-personal income tax for the period in which the tax must be transferred to the budget (Letters of the Federal Tax Service of January 25, 2017 No. BS-4-11 / 1249).

For example, the due date of the salary for the month is the 31st day. this month... Accordingly, the salary for March 2017 was paid on 03/31/2017, personal income tax from it must be transferred to the budget no later than 04/03/2017 (04/01/2017 and 04/02/2017 are days off). Therefore, even if the personal income tax withheld from the salary is transferred to the budget on 03/31/2017, the March salary and personal income tax from it will not be included in section 2 of the calculation of 6-personal income tax for the 1st quarter of 2017. The 6-NDFL for the 1st quarter of 2017 will reflect:

• on line 020 - salary for January - March;
• in section 2 - salary for January - February. Salary for March 2017 will fall into section 2 of 6-NDFL for the 2nd quarter of 2017.

Salary for December 2016: how to show in the calculation

December salary paid in December

Why the December salary falls into 6-NDFL for the 1st quarter of 2017

The organization transferred to the employees the "salary" for December 30 in the amount of 120,000 rubles. From the payment made on the same day, personal income tax was calculated and withheld in the amount of 15,600 rubles (120,000 x 13%). The accountant transferred this amount on the first working day of 2017 - January 9.

Under such conditions, in section 1 of the calculation of 6-NDFL for 2016, the accountant had to show the salary as follows:

• on line 020 - the amount of the December "salary" (120,000 rubles);
• in lines 040 and 070 - calculated and withheld personal income tax (15 600 rubles).

• line 110 - 12/31/2016 (date of personal income tax withholding);
• line 120 - 01/09/2017 (date of transfer of personal income tax to the budget);
• line 130 - 120,000 (income amount);
• line 140 - 15 600 (personal income tax amount).

The tax withholding date on line 110 of section 2 of the calculation of 6-NDFL for the 1st quarter of 2017 will be exactly 31, and not 30 December 2016 (when the payment was made). The fact is that it was on December 31, 2016 that you should have accrued the December salary and offset it against the previously paid advance (which, in fact, was the December salary). The situation is similar with payments until December 30. If, for example, the salary calculation for December was made in the period from 26 to 29 December, then the date of withholding of personal income tax, all the same, should be the date "12/31/2016".

If the salary for December was paid in January

• on line 020 - accrued income in the form of a December salary;
• on line 040 - calculated personal income tax.

If the salary is paid in January

On January 9, 2017, the organization issued salaries to employees for December 2016 - 250,000 rubles. Personal income tax was withheld from payment on the same day - 32,500 rubles. (200,000 rubles × 13%). Add this amount to line 070 of the 6-NDFL calculation for the 1st quarter of 2017. In section 2 of the same calculation, distribute the dates across lines 100-140:

• line 100 - 12/31/2016 (date of receipt of income);
• line 110 - 01/09/2017 (date of personal income tax withholding);
• line 120 - 01/10/2017 (date of transfer of personal income tax to the budget).

The act for the work performed under the civil law contract was signed in December 2016, and the remuneration was paid in January 2017? In this case, the remuneration under the agreement and personal income tax from it should be reflected in sections 1 and 2 of the calculation for the I quarter of 2017. Do not show the operation for 2016. This is stated in the letter of the Federal Tax Service of Russia dated December 5, 2016 No. BS-4-11 / 23138.

Salary for March

You will withhold personal income tax from your March salary only in April at the time of payment. Therefore, show it in line 070 of section 1, and the operation itself in section 2 of the report for the first half of the year. This is consistent with the letter of the Federal Tax Service of Russia dated 01.08. 2016 No. BS-4-11 / 13984.

March salary paid in April

The company issued the salary for March on April 3. The accountant wrote down the amount of the salary, deductions and personal income tax from it in lines 020, 030 and 040 of the 6-NDFL form for the 1st quarter of 2017. And section 2 does not need to show it, since the operation ended on April 4 (that is, already in the second half of 2017).

April vacation pay paid in March

If there was a premium in the first quarter

• on line 100 - the date of payment of the premium;
• on line 110 - the same date as on line 100;
• on line 120 - the first working day after the one indicated on line 110;
• on line 130 - the amount of the bonus;
• on line 140 - the amount of personal income tax.

But if the bonus is paid based on the results of work for a quarter or a year, you need to focus on the date of the order for bonuses. Those. in the case when, for example, the bonus based on the results of work in 2016 on the basis of an order dated 01/25/2017 was paid on 02/02/2017, this operation should be reflected in 6-NDFL for the 1st quarter of 2017 as follows:

• on lines 020, 040, 070 - the corresponding sum indicators;
• on line 060 - the number of individuals who received income.

• on line 100 "Date of actual receipt of income" - 01/31/2017;
• on line 110 "Date withholding tax" - 02.02.2017;
• on line 120 "Term of tax transfer" - 03.02.2017;
• on lines 130 "Amount of income actually received" and 140 "Amount of tax withheld" - the corresponding sum indicators.

An example of filling out 1 and 2 of the calculation of 6-NDFL for the 1st quarter of 2017

• for December 2016, the salary was accrued in the amount of 120,000 rubles. Personal income tax amount - 15 600 rubles. Salary paid on January 12, 2017.
• for January 2017, a salary was accrued in the amount of 180,000 rubles. The amount of personal income tax is 23 400 rubles. The salary was paid on February 2, 2017.
• for February 2017, a salary was accrued in the amount of 180,000 rubles. The amount of personal income tax is 23 400 rubles. The salary was paid on March 3, 2017.
• for March 2017, the salary was accrued in the amount of 180,000 rubles. The amount of personal income tax is 23 400 rubles. The salary was paid on April 5, 2017.
• The annual bonus for 2016 was paid on the basis of an order dated January 25, 2017 in the amount of 890,000 rubles, paid on February 2, 2017. The amount of personal income tax is 115,700 rubles.

In the calculation of 6-NDFL for the first quarter of 2017, these indicators should be distributed as follows.

Section 1

• on line 020 - accrued salary for January-March 2017 - 1,550,000 rubles;
• on line 040 - the amount of the calculated salary tax for January-March - 201,500 rubles;
• on line 070 - the amount of tax withheld from salaries for December-February - 178,100 rubles.

Section 2

• the amount of salary paid and personal income tax withheld for December 2016;
• the amount of salary paid and personal income tax withheld for January-February 2017;
• the annual premium for 2016 paid in February 2017.

By salary for December 2016:

• 100 - 31.12.2016;
• 110 - 12.01 2017;
• 120 - 13.01.2017;
• 130 - 120,000 rubles;
• 140 - 15 600 rubles.

• 100 - 31.01.2017;
• 110 - 02.02 2017;
• 120 - 03.02.2017;
• 130 - 180,000 rubles;
• 140 - 23 400 rubles.

• 100 - 31.01.2017;
• 110 - 02.02.2017;
• 120 - 03.02.2017;
• 130 - 890,000 rubles;
• 140 - 115,700 rubles.

• 100 - 28.02.2017;
• 110 - 03.03 2017;
• 120 - 06.03.2017;
• 130 - 200,000 rubles;
• 140 - 26,000 rubles.

Since the salary for March was paid in April and, accordingly, the personal income tax was withheld in the same month, these indicators will need to be reflected in section 2 of the calculation of 6-personal income tax for the six months of 2017. In section 2 of 6-NDFL for the 1st quarter of 2017, the salary for March will not appear at all.

Line-by-line filling of section 2 for the half-year of 2017

By salary for March 2017:

• 100 - 31.03.2017;
• 110 - 05.04 2017;
• 120 - 06.04.2017;
• 130 - 180,000 rubles;
• 140 - 23 400 rubles.

Line 070 6-NDFL is intended to reflect personal income tax already withheld from individuals.

Previously it was not clear how to fill in the line. Later, the tax authorities issued several clarifying letters. We will tell you how to fill out the calculation correctly.

Line 070 6-NDFL: what is included there

Line 070 "The amount of tax withheld" is included in section 1 6-NDFL "Generalized indicators" and consists of 15 cells. The line reflects the total amount of personal income tax withheld from individuals. Moreover, this amount must be determined only on an accrual basis from the beginning tax period.

An example of filling out 6-NDFL for the 2nd quarter of 2018

6-NDFL is the calculation of tax for all employees of the organization, therefore, to calculate the total amount of tax withheld, the following data are required:

• on the income of all employees and recipients of income (individuals who performed work under GPC contracts, received gifts from pensioners, etc.);
• the total amount of deductions;
• data on non-taxable amounts, tax rates, etc.

Filling in line 070 6-NDFL

In connection with the numerous clarifications that the tax authorities issued in 2015 and 2016, there was a confusion about filling out the line.

At first, the tax authorities explained that in line 070 you need to write down personal income tax from carry-over payments if the company withheld tax after the end of the quarter, but before reporting. The companies followed these guidelines. But then the Federal Tax Service decided that line 070 you need to fill in personal income tax, which the company withheld at the reporting date (letter dated 16.05.2016 No. BS-4-11 / 8609). That is, line 070 indicates only the tax that is withheld at the end of the reporting period (on an accrual basis from January 1).

In a letter dated 07/01/2016 No. BS-4-11 / FTS explained that line 070 must be set to 0 if the company accrued salaries in one month and issued them in another (letter). Some companies took the explanations literally and in their calculations for previous periods put zeros in line 070, although they withheld tax. This is mistake, in this case, it is necessary to clarify 6-NDFL. Otherwise, the tax authorities will be fined 500 rubles for false information (Article 126.1 of the Tax Code of the Russian Federation).

Line 070 is filled out only in full rubles (clause 6 of article 52 of the Tax Code of the Russian Federation), that is, personal income tax for general rule round off if necessary. A dash is placed in the empty cells.

Line 070 6-NDFL and other calculation lines

See in the table which lines the tax authorities check with line 070.

Withholding tax in line 070 6-NDFL and 2-NDFL

The indicator "withholding tax amount" is not only in 6-NDFL, but also in the certificates of 2-NDFL. In the certificates, the total amount of withheld tax must be filled in in section 5 in the field “Amount of tax withheld”.

In the orders of the Federal Tax Service, there are no specifics on how to fill in the withheld tax amount. This means that the order of filling should be the same.

In a letter dated 02.03.2015 No. BS-4-11 / 3283, the Federal Tax Service of Russia came to the conclusion that the withheld personal income tax must be reflected in the 2-personal income tax certificate in the tax period for which the tax was calculated.

Do not compare withholding tax calculated with the same indicator in the 2-NDFL certificates. For example, the tax on salaries for December, which was issued in January, is filled in by the company as withheld. And on line 070, the calculation shows only personal income tax, which it could withhold in the tax period.

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Reporting 6 personal income tax - this report must be submitted as legal entitiesas well as individual entrepreneurs who are tax agents, that is, they independently withhold and transfer income tax for individuals to the state treasury. The report is submitted both by the parent enterprises and their branches at the place of registration.

What is the 6-NDFL report for?

In the 6-NDFL report, as we already know, it is filled in by both organizations and individual entrepreneurs who have employees, and for them they deduct taxes to the state budget.

With the help of the 6-NDFL report, it is possible to find out certain information on deductions for taxes and other deductions for individuals, namely:

• What are the benefits accrued to the employees of the enterprise;
• What amount of the deduction is taken into account when calculating income tax;
• What is the amount of withheld, as well as the transferred income tax from individuals.

Deadlines for submitting reports 6-NDFL

Reporting is submitted on a quarterly basis and in accordance with deadlines, which are indicated in Art. 230 clause 2 of the Tax Code of the Russian Federation.

In what time frame for submitting 6-NDFL statements we will consider in the form of a table:

If, upon submission, the last day falls on a weekend, then the tax rules apply, namely that this day is transferred to the first working day.

Where do you need to submit 6-NDFL statements

All legal entities and individual entrepreneurs who act as tax agentmust send 6-NDFL statements to the Inspectorate of the Federal Tax Service, namely:

• Organizations must submit reports to the tax office at the place of registration of the legal entity;
• Individual entrepreneurs submit reports to the tax office at the place of their registration.

Reporting method

All legal entities can submit reports, both on paper and in electronic form, but there are certain conditions for average headcount employees at the enterprise. Consider these conditions in the form of a table:

General rules for reporting 6-NDFL

There is a certain procedure for filling out 6-NDFL. The form was approved by the Federal Fiscal Office. Order No. ММВ-7-11 / 450 @ dated October 2015.

6-NDFL reporting consists of a title page and a second page. On the second page there are two sections, if there is not enough space, it is allowed to attach additional sheets, and there is no need to duplicate information.

In the first part of the reporting, information is formed on an accrual basis starting from the beginning of the tax period. If necessary, to fully reflect the indicators, fill in part of the pages. IN mandatory all pages must be numbered.

• Make corrections using a proofreader;
• Print reports from both sides, everything should be printed on separate sheets;
• Stapling the reports together, this can damage the reports.

When filling out 6-NDFL statements manually, only black, blue or purple paste is used. To print the declaration in automatic mode, select the Courier New font with a height of 16-18.

Reporting structure 6-NDFL

6-NDFL reporting consists of a title page and two sections. We will consider what is included in each section in the form of a table:

What is reflected in line 070 reporting 6-NDFL

In line 070 of the 6-NDFL reporting, all information on withholding tax on personal income on an accrual basis for the entire year is reflected. Filling in this line has its own characteristics, namely:

• In line 070, data will be entered for each reporting period, and they will be different, since this line is filled with a cumulative total;
• The amount fits only in rubles, kopecks are rounded according to the rounding rules in mathematics;
• If the calculation and payment of wages occurs in different reporting periods, then in line 070 this must be reflected when the salary is actually paid

The procedure for filling out line 070 reporting 6-NDFL

Filling out line 070 in 6-NDFL reporting is not as difficult as it seems at first glance. The main thing is to understand that the purpose of this line is to reflect in it the personal income tax withheld from the paid wages.

Important!!! It must be remembered that line 070 reflects only the paid income tax on the actually paid wages.

If, when filling out line 070, there are doubts about including this or that amount in it, you must immediately pay attention to whether the tax has been withheld or charged, and then everything will become clear.

In order to make everything clear, let's give an example, the company paid wages in June in July. The payment amount is 777,000 rubles, personal income tax was withheld 101,010 rubles.

How to check the correctness of filling in line 070 in the 6-NDFL reporting

You can check the correctness of line 070 using the control ratios specified in the letters of the Federal Tax Service No. BS-4-11 / 3852 @ dated 03/10/2016 and No. BS-4-11 / 4371 from 03/13/2017.

There is a unique way of checking, which includes some elements in certain operations.

From column 070 it is necessary to calculate the value of column 090 and compare the difference:

• If the numbers match, then line 070 is filled in correctly;
• If the difference is less, then the tax may not have been paid to the budget;
• If the difference is greater, then there are overpayments for the transfer of income tax.