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Line 120 in 6 personal income tax holiday pay

General procedure for entering data

Let's study the procedure for filling out line 110 of form 6-NDFL. This type of report consists of two significant sections, line 110 is included in section 2. In this section, unlike section 1, amounts are entered only for three months, that is, not in accrual annual figures, but only according to data from one quarter - the one for which is being calculated. Moreover, the operation must be carried out and completed in the reporting quarter (letter of the Federal Tax Service of the Russian Federation dated October 24, 2016 No. BS-4-11/20126@). In other words, the transaction must be reflected in the quarter to which the latest of the dates entered in lines 100, 110, 120 applies.

Let's consider what date to put in line 110 of 6-NDFL.

Let's understand in terms of the name of line 110 6-NDFL. After reading paragraph 4 of Art. 226 of the Tax Code of the Russian Federation, we understand that tax is withheld directly upon payment of income. It would seem that page 100 and page 110 6-personal income tax are identical. However, this is not at all true. From the point of view of the Tax Code of the Russian Federation, the number when income is received and the number when income is paid can be different.

What date to put on page 110 when paying an advance?

According to Art. 136 of the Labor Code of the Russian Federation, the employer transfers wages every half month. Well-established and most frequently used options: advance payment on the 20th of the current month, final payment on the 10th of the month following the current one. Dates may vary, but the main condition is that no more than 15 days pass between payments. After reading paragraph 2 of Art. 223 of the Tax Code of the Russian Federation, we understand that in terms of salary payments, the date of actual receipt of income is the last day of the month. Thus, an advance paid on any day of the month except the last cannot be considered income for personal income tax purposes, therefore there are no advances in the 6-personal income tax form. We find confirmation of this point of view in the letter of the Federal Tax Service dated March 24, 2016 No. BS-4-11/4999.

Let's assume the advance was issued on the last day of the month. In this case, it already turns into income for personal income tax purposes. This means that in line 110 of 6-NDFL we enter the number of receipts by employees of money at the cash register or the number of receipts of funds on employee cards. In our example, this is the last day of the month.

Example 1

LLC "Bubble" accrues cash remuneration to employees in the amount of 128,000 rubles for May 2018. The personal income tax amount is 16,640 rubles. The advance was paid on May 31, 2018 in the amount of 51,200 rubles. Personal income tax in the amount of 6,656 rubles was transferred to the budget on June 1, 2018. The balance was paid on June 9, 2018 in the amount of 76,800 rubles. Personal income tax in the amount of 9984 rubles was transferred to the budget on June 13, 2018.

NOTE! June 9, 2018 is a working Saturday, and June 13, 2018 is the first working day following it, in accordance with clause 7 of Art. 6.1 Tax Code of the Russian Federation.

Filling out page 110 when paying wages early

The situation is similar to the situation with advance payment. Before the last day of the month, the salary paid cannot be considered income for personal income tax purposes. Thus, despite the fact that the income was actually paid, in line 110 it is necessary to write the date of the next payment of income in the organization. This point of view is confirmed in the letter of the Federal Tax Service dated April 29, 2016 No. BS-4-11/7893.

Example 2

Don't know your rights?

LLC "Bubble" accrues cash remuneration to employees in the amount of 128,000 rubles for May 2018. The personal income tax amount is 16,640 rubles. The entire salary for May was paid on May 24, 2018 in the amount of 128,000 rubles. At the end of June, employees were accrued cash remuneration in the amount of 94,000 rubles. The personal income tax amount for June is 12,220 rubles. The advance for June was paid on June 21, 2018 in the amount of 37,600 rubles. Personal income tax for May in the amount of 16,640 rubles was transferred to the budget on June 22, 2018. The balance for June was paid on July 9, 2018 in the amount of 56,400 rubles. Personal income tax for June in the amount of 12,220 rubles was transferred to the budget on July 10, 2018.

NOTE! The next block does not fall into the reporting for the half-year, but is reflected in the reporting for 9 months.

It should be noted that the answer to the question of how to fill out page 110 of 6-NDFL and when to transfer personal income tax to the budget when paying wages early is ambiguous. There are opposing expert opinions on this matter and opposing court decisions. What all experts agree on is that it is better not to pay wages ahead of schedule - this will definitely avoid mistakes and multiple interpretations.

How to fill out page 110 in case of vacation and sick leave

In Art. 223 of the Tax Code of the Russian Federation does not separately name vacation payments and sick leave benefits, therefore we consider the date of actual receipt of income equal to the date of payment of this income. The payment period for sick leave is the nearest day of payment in the organization after the accounting department calculates the benefits for the provided certificate of incapacity for work. Clause 1 Art. 15 of the Law “On Compulsory Social Insurance” dated December 29, 2006 No. 255-FZ gives 10 days to calculate the benefit amount. The deadline for paying vacation pay, in accordance with clause 9 of Art. 136 of the Labor Code of the Russian Federation - no less than three days before vacation. Thus, it does not matter for what period vacation or sick leave is provided, line 110 6-NDFL is filled in with the date of actual payment of vacation or sick leave benefits.

Example 3

LLC “Princip” accrues cash remuneration to employees in the amount of 128,000 rubles for May 2018. The personal income tax amount is 16,640 rubles. The advance for May in the amount of 51,200 rubles was paid on May 24, 2018. The balance was paid on June 9, 2018 in the amount of 76,800 rubles. Personal income tax for May in the amount of 16,640 rubles was transferred to the budget on June 13, 2018. Manager Smirnova N.I. was ill in April 2018 and provided a certificate of incapacity for work on May 10, 2018, according to which the accountant calculated benefits in the amount of 6,500 rubles. The benefit was paid along with the advance payment on May 24. Editor Elagin G.I. is going on annual paid leave from June 1, 2018. Vacation payments amount to 16,800 rubles. Vacation pay was paid on May 28, 2018. Personal income tax for sick leave and vacation pay totaling 3,029 rubles were transferred to the budget on May 28, 2018.

Tax withholding number in special cases

Sometimes there are cases where individuals receive income in kind or gifts in excess of the limit established by law. The income can be either the write-off of a bad debt or the offset of similar counterclaims. Income can also include material benefits from savings on interest and excess travel expenses or unconfirmed expenses on funds issued against an advance report.

To generalize, let's say that these are cases where the income is non-monetary in nature. Or cases when, when paying out funds, these funds were not yet income and there were no grounds for withholding personal income tax.

In 6-NDFL, line 110 - the date of tax withholding - is filled in in the indicated cases with the nearest date of payment of income.

It should be noted that often the tax agent cannot withhold personal income tax on such income, since he does not make any cash payments in favor of the individual who received the income. Then such income does not fall into section 2, but is reflected only in section 1 in line 080.

***

Income received by individuals from an organization can be varied in nature and have many accounting nuances. The most important thing for an accountant is to correctly determine and distinguish between the date of actual receipt of income and the date of actual payment of income, in accordance with the law. Then there will be no difficulties in filling out the 6-NDFL calculation lines.

Lines 100 110 120 6-NDFL. Answers on questions

Section 2 of the 6-NDFL calculation can be filled out taking into account line 100

Section 2 of the 6-NDFL calculation must be completed in chronological order. Which line should you focus on: 100, 110 or 120. (from a letter from chief accountant Anna Borodulina, St. Petersburg)

Focus on line 100. And if the dates in line 100 are the same, then on line 110.

In section 2, the company fills in the income that employees received over the last three months of the reporting period (letter of the Federal Tax Service of Russia dated February 12, 2016 No. BS-3-11/). Together, you can reflect income for which all three dates coincide in lines 100120. At the same time, you can even combine payments that are subject to personal income tax at different rates into one line (letter of the Federal Tax Service of Russia dated April 27, 2016 No. BS-4-11/7663).

The filing procedure does not require the company to report income in chronological order. This is what tax officials verbally advise you to do. It is more convenient to sort income by date in line 100. If the dates in line 100 are the same, focus on line 110, etc.

In any case, for violating the chronology in 6-NDFL fine No.

In case of downtime, lines 100-120 indicate the dates of payment of income and transfer of tax

There were no orders in August, so we suspended work for a month. Employees received 2/3 of their average earnings for August. The money was paid on September 14. On what date will employees have income? And how to fill in the dates in section 2 of the 6-NDFL calculation for 9 months. (from a letter from chief accountant Tatyana Konovalova, Vyborg)

Employees received income on September 14. The same date must be written in line 100 of the calculation 6-NDFL for 9 months 2016 of the year.

During downtime, the company calculates average earnings, not wages (Article 155 of the Labor Code of the Russian Federation). Average earnings mdash; This is compensation to an employee for lost income during a period of downtime. This means that employees’ income will arise on the date of payment of money (subclause 1, clause 1, article 223 of the Tax Code of the Russian Federation).

The money was paid on September 14. On this date, you will need to withhold tax (clause 4 of Article 226 of the Tax Code of the Russian Federation). Transfer personal income tax to the budget no later than the next day - September 15 (clause 6 of article 226 of the Tax Code of the Russian Federation).

In 6-NDFL for 9 months, in lines 100 and 110, you should write 09/14/2016. And in line 120 mdash; 09/15/2016.

Line 100 of 6-NDFL indicates the date of payment of vacation pay

The employee has vacation from August 25 to September 8. Vacation pay rolls over from one month to the next. How to reflect carryover vacation pay in section 2 of the 6-NDFL calculation for 9 months. (from a letter from chief accountant Svetlana Bakhvalova, St. Petersburg)

In lines 100 and 110, fill in the date when the vacation pay was issued. And on line 120, write August 31st.

If an employee goes on vacation on August 25, then transfer vacation pay it is necessary three days before the start of the holiday. That is, no later than August 22 (Article 136 of the Labor Code of the Russian Federation). Moreover, the company pays for the entire vacation period, and not just vacation pay for the current month.

Vacation pay day mdash; This is the date the income was received. On the same day, the company withholds personal income tax. This means that in lines 100 and 110 of the 6-NDFL calculation, write down the day the money was transferred to the employee.

The company is obliged to transfer the tax on vacation pay no later than the last day of the month in which it issued the money (clause 6 of Article 226 of the Tax Code of the Russian Federation). And it doesn’t matter that the vacation moves from one month to another. For example, if a company issued vacation pay in August, then tax on the entire amount must be paid no later than August 31. Write this date on line 120.

In the 6-NDFL calculation, only the remuneration paid is indicated

On August 1, a contract was concluded with bdquo;physicistldquo;. The contract is valid for three months. At the end of each month we sign a certificate of completed work. We will transfer the payment by the 12th of the next month. On August 31, the first act was signed, and on September 12, the money was transferred. Another act was signed on September 30. How to fill out the 6-NDFL calculation for nine months. (from a letter from chief accountant Irina Somova, St. Petersburg)

In the calculation, show only the remuneration for August.

The date of receipt of income in the form of remuneration under a contract is considered to be the day of payment (subclause 1, clause 1, article 223 of the Tax Code of the Russian Federation). The first time you paid money was on September 12. Therefore, reflect the payment in sections 1 and 2 of the 6-NDFL calculation for nine months.

In line 100 of section 2, show the date of payment of the remuneration. On line 110 mdash; the same day and in line 120 mdash; next business day(clause 6 of article 226 of the Tax Code of the Russian Federation).

When preparing Form 6-NDFL, questions may arise regarding filling out individual lines of the Calculation of the amounts of personal income tax calculated and withheld by the tax agent (approved by Order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11/450@). We will tell you how to correctly fill out each of the lines of Section 1 “Generalized indicators” and Section 2 “Dates and amounts of actual income received and withheld personal income tax” in our consultation.

Line 010

Line 010 “Tax rate, %” indicates the personal income tax rate at which the tax agent assessed the income of individuals in the reporting period. Accordingly, how many tax rates were applied during the period of compilation of the Calculation, so much will be Section 1 in form 6-NDFL.

In this case, lines 020-050 are filled in with a cumulative total in relation to a specific rate reflected on line 010.

Line 020

Line 020 “Amount of accrued income” indicates the amount of accrued income on an accrual basis from the beginning of the year, taxed at a certain personal income tax rate.

Line 025

Line 025 “Including the amount of accrued income in the form of dividends” must be completed if the tax agent paid dividends to individuals during the reporting period.

Line 030

Line 030 “Amount of tax deductions” reflects the amount of tax deductions that were provided to individuals in the reporting period. The list of tax deductions for line 030 can be found in Order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/387@. The amount of tax deductions reduces the income subject to tax. Moreover, if for any individual the amount of deductions exceeds the income accrued to him, the deduction will be reflected only in the amount of income.

Line 040

On line 040 “Amount of calculated tax” you need to show the amount of personal income tax calculated from income from line 020, which was reduced by tax deductions on line 030.

Line 045

If the tax agent reflected dividends on line 025, then separately on line 045 “Including the amount of calculated tax on income in the form of dividends” you must indicate the amount of personal income tax on these dividends.

Line 050

If a tax agent employs “patent” foreigners who independently pay personal income tax, line 050 “Amount of fixed advance payment” will show the amount of fixed payments they have made for personal income tax, by which the tax agent reduces the tax on their income.

Line 060 “Number of individuals who received income” shows the total number of individuals who received income from the tax agent in the reporting period. Moreover, if a tax agent fired and rehired the same person during the year, it will be shown on line 060 only once.

Line 070

On line 070 “Amount of tax withheld” you need to reflect the amount of personal income tax withheld by the tax agent.

Line 080

Line 080 “Amount of tax not withheld by the tax agent” will be filled in if the tax agent has declared it impossible to withhold tax (clause 5 of Article 226, clause 14 of Article 226.1 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service dated July 19, 2016 No. BS- 4-11/12975@ ). For example, a tax agent gave a person income in kind, but could not withhold personal income tax, because The taxpayer had no income in cash.

Line 090

On line 090 “Amount of tax returned by the tax agent” you need to show the amount that the tax agent (Letter of the Federal Tax Service dated July 18, 2016 No. BS-4-11/12881@).

Line 100

Line 100 “Date of actual receipt of income” of Section 2 is filled out in accordance with Art. 223 Tax Code of the Russian Federation. So, for example, the date of receipt of income in the form of wages will be the last day of the month for which this income was accrued, and for income in the form of material benefits received from savings on interest when receiving borrowed funds - the last day of each month during the term , for which borrowed funds were provided.

Line 110

Line 110 “Date of tax withholding” indicates the date of actual payment of income, because tax agents are required to withhold the calculated amount of personal income tax directly from the taxpayer’s income upon their actual payment (paragraph 1, clause 4, article 226 of the Tax Code of the Russian Federation). In the case of issuing income in kind, as well as when receiving income in the form of material benefits, the tax agent must withhold personal income tax at the expense of any income paid in cash (paragraph 2, paragraph 4, article 226 of the Tax Code of the Russian Federation).

Line 120

Line 120 “Tax transfer deadline” indicates the date no later than which the personal income tax amount must be transferred to the budget. And this is the day following the day of payment of income (paragraph 1, clause 6, article 226 of the Tax Code of the Russian Federation). An exception applies to temporary disability benefits and vacation pay: personal income tax from them is transferred no later than the last day of the month in which such payments were made (paragraph 2, clause 6, article 226 of the Tax Code of the Russian Federation). In this case, on line 120 you only need to indicate a working day. This means that if the day following the day of payment of income, or the last day of the month (for vacation pay and sick leave) is a day off, then the following working day is indicated as the deadline for transferring the tax (Clause 7, Article 6.1 of the Tax Code of the Russian Federation, Letter Federal Tax Service No. BS-4-11/8568@ dated May 16, 2016).

You can read more about filling out lines 100-120 of Calculation 6-NDFL.

Line 130

Line 130 “Amount of income actually received” shows the total amount of income of individuals (including personal income tax) received on the date indicated on line 100.

Line 140

Line 140 “Amount of tax withheld” reflects the amount of tax withheld on the date indicated on line 110.

Please note that lines 100-140 are filled in in total for all personal income tax rates applied in the reporting period. Moreover, if the dates of actual receipt of income, tax withholding and the deadline for transferring personal income tax (lines 100-120) coincide in relation to different incomes, then such income and the amount of tax withheld on them in lines 130-140 are reflected in a collapsed manner.

How to fill out 6 personal income taxes for six months. Brief instructions on filling out form 6-NDFL! Only the most important, the most necessary in our article “6-NDFL. Filling". Special cases will be discussed in other articles.

When calculating 6-NDFL you need to fill out title page, section 1 and section 2. In this case, sections 1 and 2 are filled out completely differently.

In section 1, reflect payments, deductions and taxes for the entire period from the beginning of the year. Income at different rates must be reported separately. In the same section you need to reflect the actual tax withheld from the income paid.
In Section 2, show information for the last three months only. In this case, you need to reflect only those payments for which the tax payment deadline occurs in this period. Therefore, in Sect. 2 special attention should be paid to the dates of tax payments and withholding.

The main thing when filling out the 6-NDFL calculation is to carefully transfer data from the tax registers for personal income tax. Therefore, if tax accounting is in order, then filling out the 6-NDFL calculation will not be difficult.

General procedure for filling out 6-NDFL

Regulatory legal act for the Calculation of 6-NDFL: Procedure approved by Order of the Federal Tax Service of Russia dated October 14, 2015 N ММВ-7-11/450@.

When filling out the 6-NDFL calculation, data must be taken from the tax registers for personal income tax.

It may have as many pages as necessary to reflect all the information for the reporting period. All calculation pages must be numbered in order from 001 to the last.

The 6-NDFL calculation is completed electronically. Only those organizations whose number of individuals who received income in the tax period are up to 25 people.

All total calculation indicators must be filled out. If the amount is zero, you must indicate " 0 «.

For each OKTMO, you need to fill out a separate 6-NDFL calculation. Therefore, for example, if an organization has separate divisions, it is necessary to fill out separate calculations for the parent organization and calculations for each separate division.

6-NDFL and its sections are certified by the head of the organization, an individual entrepreneur (lawyer, notary) or a representative by power of attorney.

Form 6-NDFL. What income should be reported?

In the 6-NDFL calculation, reflect all income from which you must withhold personal income tax.

There is no need to include in the calculation of 6-NDFL (clause 2 of Article 226 of the Tax Code of the Russian Federation):

  • income that is completely exempt from personal income tax on the basis of Art. 217 of the Tax Code of the Russian Federation (Letters of the Federal Tax Service of Russia dated 01.08.2016 N BS-4-11/13984@ (question 4), dated 23.03.2016 N BS-4-11/4900@). For example, do not include in your calculations one-time financial assistance to an employee in connection with the death of a family member. But income that is only partially taxed under Art. 217 of the Tax Code of the Russian Federation, we recommend including it in the calculation;
  • income on which personal income tax must be paid by the person who receives it:
  • income of individual entrepreneurs, notaries, lawyers and other persons engaged in private practice (clauses 1, 2 of Article 227 of the Tax Code of the Russian Federation);
  • income listed in paragraph 1 of Art. 228 Tax Code of the Russian Federation. For example, income that an individual receives from the sale of real estate;
  • income of residents of other states that are not taxed in Russia by virtue of international treaties (clause 5 of Article 232 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of Russia dated April 13, 2016 N BS-4-11/6417@).

Form 6-NDFL. Filling out the title page.

Strings "TIN" and "KPP". Depending on who fills it out, enter: TIN and KPP of the organization, or TIN of the organization and KPP of its separate division, or TIN of an individual entrepreneur, notary, lawyer. In the “Checkpoint”, these persons put a dash through.

Line "Adjustment number". In the initial calculation of 6-NDFL you need to indicate “000”, in the updated calculation - the adjustment number “001”, “002”, etc.

Line "Presentation period (code)". Enter the code for the period for which the calculation is submitted:

  • 21 - for the first quarter;
  • 31 - for half a year;
  • 33 - in 9 months;
  • 34 - per year.

Line "Taxable period". Indicate the year of the reporting period, for example, in the calculation of 6-NDFL for the first quarter, half of the year, 9 months of 2017 and 2017 - “2017”.

Line. Indicate the four-digit code of the tax authority to which you will submit the 6-NDFL calculation.

Line "tax agent". Please indicate:

  • abbreviated name of the organization, or
  • full name of the organization, if there is no abbreviation, or
  • surname, name, patronymic of an individual entrepreneur, lawyer, notary without abbreviations.

Line. Indicate the code of the place of submission of the calculation by the tax agent, for example: 212 - at the place of registration of the Russian organization; 120 - at the place of residence of the individual entrepreneur.

Line "OKTMO Code". Indicate the OKTMO code of the municipality in whose territory it is located (clauses 1.10, 2.2 of the Procedure for filling out the 6-NDFL calculation):

  • organization, or
  • a separate division of an organization, or
  • place of residence of an individual entrepreneur, lawyer, notary, or
  • place of activity of an individual entrepreneur on UTII or the patent system.

Line “On ___ pages with supporting documents attached or copies thereof on ___ sheets”. In the first column, indicate the number of pages of the 6-NDFL calculation. If the calculation is submitted or signed by your representative, in the second column indicate the number of sheets of the document that confirms his authority.

Line "Contact phone number". Indicate the city telephone code and number at which the tax authority can contact you.

Line. Please enter:

  • 1 - if the 6-NDFL calculation is signed by the tax agent himself or his legal representative (for example, an individual entrepreneur or the head of an organization). You also need to indicate the last name, first name, patronymic of the tax agent (his legal representative);
  • 2 - if the 6-NDFL calculation is signed by a representative by proxy. In this case, you must indicate the last name, first name, patronymic of the person or the name of the representative organization.

Line "Signature ___ Date". Place your signature, day, month, year of signing the 6-NDFL calculation.

Line - type of document confirming the authority of the representative (power of attorney). We also recommend that you indicate the date of the power of attorney.

6-NDFL. Completion and delivery within a year

Form 6-NDFL in a year filled out in the general order, taking into account the following features.

In the “Submission period (code)” field, indicate "34".

In section 1 you need to include the amounts of accrued income, the date of actual receipt of which falls within the past year.

In section 2, reflect the income paid if the deadline for paying personal income tax on it expires in October - December. In this case, wages paid for December in January must be reflected in section 2 of the calculation for the 1st quarter of the next year.

Deadline for submitting 6-NDFL calculations for the year: no later than April 1 of the following year (Clause 2 of Article 230 of the Tax Code of the Russian Federation). If this date falls on a weekend or a non-working holiday, the 6-NDFL calculation must be submitted no later than the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

Form 6-NDFL. Completing section 1

Section 1 of the calculation includes income, deductions and tax on them in total amounts for the 1st quarter, half a year, 9 months, year on an accrual basis from the beginning of the year (clause 2 of article 230 of the Tax Code of the Russian Federation, clause 3.1 of the Procedure for filling out the 6-NDFL calculation ). It must be filled out in accordance with sections I, III of the Procedure for filling out the 6-NDFL calculation.

If the tax agent paid income to individuals that is taxed at different personal income tax rates, then lines 010 - 050 are filled in for each rate. In this case, the “Total for all bets” block (lines 060 - 090) needs to be filled out only once on the first page (clause 3.2 of the Procedure for filling out the 6-NDFL calculation).

Line 010 of form 6-NDFL. Personal income tax rate

Specify the personal income tax rate, for example 13.

Line 020 and line 025 of form 6-NDFL. Income

By line 020 calculation, reflect the total amount of income for all citizens to whom the tax rate indicated in line 010 is applied.

Line 020 includes income if the date of its actual receipt falls on the reporting period for which the calculation is made. This conclusion can be drawn from the analysis of clause 3 of Art. 226 of the Tax Code of the Russian Federation, Appendix to the Letter of the Federal Tax Service of Russia dated March 10, 2016 N BS-4-11/3852@.

Thus, income in the form of temporary disability benefits is reflected in the period in which it is paid, and income in the form of wages is reflected in the period for which it was accrued (clause 1, clause 1, clause 2, article 223 of the Tax Code of the Russian Federation , Letters of the Federal Tax Service of Russia dated 10/21/2016 N BS-3-11/4922@, dated 09/22/2016 N BS-3-11/4348@, dated 08/09/2016 N ГД-4-11/14507 (clause 2)) .

By line 025 in 6-NDFL, indicate the total amount of dividends paid in the reporting period, which are taxed at the rate from line 010.

Line 030 of form 6-NDFL. Deductions for personal income tax

On line 030 in 6-NDFL, reflect the total amount of tax deductions that you have provided since the beginning of the year. The list of tax deductions for line 030 can be found in Order of the Federal Tax Service of Russia dated September 10, 2015 N ММВ-7-11/387@ (Letter of the Federal Tax Service of Russia dated August 1, 2016 N BS-4-11/13984@ (question 3)).

Line 030 reflects standard, property, social, professional, and investment tax deductions provided to individuals during the reporting period. Also in this line indicate other amounts that reduce the tax base, and non-taxable amounts under Art. 217 of the Tax Code of the Russian Federation, if income is exempt from tax within certain limits. For example, 4,000 rubles. from gifts to employees.

Property deductions in the calculation of 6-NDFL

Providing a property deduction separately in 6-NDFL is not allocated. It is reflected on the same lines as other deductions, in total amounts.

Thus, the property deduction by which you reduced the income of an individual in the reporting period must be reflected in line 030 of the calculation in the total amount of personal income tax deductions provided in this period.

In line 090 you need to reflect the amount of tax that you have returned to the individual since the beginning of the year. Moreover, this line must indicate the amount of tax refunded not only in connection with the provision of a property deduction, but the entire tax refund for all reasons.

Otherwise, sections 1 and 2 are completed in the usual manner.

Line 040 of form 6-NDFL. Calculated personal income tax

On line 040 of the 6-NDFL calculation, indicate the amount of personal income tax that you calculated at a specific rate. That is, this line reflects the entire amount of personal income tax, which is calculated at the rate from line 010 for all citizens for the reporting period.

On line 045 in the calculation of 6-NDFL, separately reflect the amount of personal income tax that you calculated from dividends paid to all individuals since the beginning of the year at the rate from line 010.

Line 050 of form 6-NDFL. Fixed advance payments

On line 050 in the 6-NDFL calculation, indicate the total amount of fixed advance payments for personal income tax by which you reduce the tax of all foreigners working under a patent from the beginning of the year.

Line 060 of form 6-NDFL. Number of individuals

According to line 060 of the first sheet of section. 1 in the calculation of 6-NDFL, indicate the total number of individuals who have received taxable income from you since the beginning of the year. That is, the persons for whom you are filing a settlement. If you fired and rehired the same person within a year, list him once, do not count him twice.

Line 070 of form 6-NDFL. Amount of personal income tax withheld

According to line 070 of the first sheet of section. 1 in 6-NDFL, indicate the total amount of personal income tax that was actually withheld since the beginning of the year.

If line 020 of the calculation reflects the amount of income, but its actual payment has not yet been made in the reporting period, then line 070 does not reflect tax on such income, since it will be withheld in another period (clause 4 of article 226 of the Tax Code of the Russian Federation, Letters of the Federal Tax Service Russia dated 08/09/2016 N ГД-4-11/14507 (item 2), dated 08/01/2016 N BS-4-11/13984@ (issue 6), dated 07/01/2016 N BS-4-11/11886@ ).

For example, personal income tax, which is withheld from salaries for March in April, is not reflected in line 070 of the 6-NDFL form for the first quarter, but is included in line 070 of the calculation for the half-year. In such a situation, the values ​​of lines 070 and 040 of the calculation for one reporting period may not coincide.

Line 080 of form 6-NDFL. Unwithheld personal income tax

According to line 080 of the first sheet of section. 1 in 6-NDFL, reflect the total amount of calculated personal income tax, which cannot be withheld (for example, if the income is paid in kind and there are no cash payments) (Letter of the Federal Tax Service of Russia dated 01.08.2016 N BS-4-11/13984@ (question 5)) . Indicate the total amount since the beginning of the year.

Line 080 does not reflect personal income tax on wages that will be paid in the next reporting period. Withheld personal income tax is reflected in the period when wages are paid.

Line 090 of form 6-NDFL. Returned personal income tax

According to line 090 of the first sheet of section. 1 in 6-NDFL, indicate the total amount of personal income tax that you have returned to individuals since the beginning of the year.

Form 6-NDFL. Completing section 2.

Section 2 of the 6-NDFL calculation must be filled out as indicated in sections I, IV of the Procedure for filling out the 6-NDFL calculation.

It reflects transactions for the last three months(last quarter) of the reporting period. For January - March in the first quarter, for April - June in the first half of the year, etc.

Payments are reflected in section. 2 calculations for the quarter in which the deadline for transferring the personal income tax withheld from them occurs. If this deadline has not yet arrived, then the operation in Sect. 2 does not need to be reflected. Section 2 of the calculation contains several blocks of lines 100 - 140. Payments are combined if they match:

  • date of actual receipt of income;
  • date when personal income tax was withheld;
  • the deadline for transferring personal income tax to the budget.

For example, paid wages for a month are reflected in one block of lines 100 - 140 for all employees at once, since each of the three dates coincides for all employees: receipt of income, withholding and transfer of tax.

If income has the same date of actual receipt, but the timing of tax transfer for them differs, lines 100 - 140 are filled out separately for each transfer deadline.

When it is impossible to withhold personal income tax, zeros are entered in lines 110, 120, 140. For example, in a situation where an individual received income in kind and was not paid income in cash. Zeros are also entered if tax is not required to be withheld. For example, when tax was not withheld when paying income because the amount of deductions exceeded the amount of income. We believe that in such cases payments are reflected in section. 2 for the quarter in which the operation is completed, that is, income is paid and actually received.

Form 6-NDFL. Filling out line 100. Date of actual receipt of income

On line 100 in the 6-NDFL calculation, indicate the date of actual receipt of income reflected on line 130. This date must be determined in accordance with Art. 223 Tax Code of the Russian Federation. For example, the date of actual receipt of income is recognized as:

  • for wages and advances on them - the last day of the month for which income was accrued;
  • for vacation pay - the day of payment;
  • for disability benefits - the day of payment;
  • for salary upon dismissal - the last day of work;
  • for payment under civil contracts - the day of payment;
  • for bonuses - the date depends on whether the bonus is paid for production or non-production performance.

Form 6-NDFL. Filling out line 110. Date of personal income tax withholding

In line 110 of the 6-NDFL calculation, enter the date of tax withholding from the amount of income actually received reflected on line 130. As a rule, this is the date of payment of income (clause 4 of Article 226 of the Tax Code of the Russian Federation).

For example, salaries for March were accrued on 03/31/2017 and paid on 04/07/2017. Personal income tax was withheld when paying wages. Line 110 in the calculation of 6-NDFL in this case is filled out as follows.

Form 6-NDFL. Filling out line 120. Deadline for transferring personal income tax

In line 120 of the 6-NDFL calculation, indicate the date no later than which the tax must be transferred. If this date falls on a weekend or non-working holiday, you must indicate the next working day following it (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

As a rule, line 120 indicates the working day following the day of payment of income. But, for example, for vacation pay or temporary disability benefits, this is the last day of the month in which they are paid (clause 6 of Article 226 of the Tax Code of the Russian Federation).

Form 6-NDFL. Filling out line 130. Amount of income actually received

On line 130 of the 6-NDFL calculation, reflect the generalized amount of income actually received (including personal income tax) as of the date indicated on line 100.

For example, on March 31, 2017, salaries for March and bonuses were accrued. The total amount of income should be reflected on line 130.

Form 6-NDFL. Filling out line 140. Amount of personal income tax withheld

On line 140 of the 6-NDFL calculation, indicate the generalized amount of tax withheld as of the date on line 110.

In this case, the sum of lines 140 of the calculation may not be equal to the value of line 070. After all, line 070 reflects the entire tax withheld for the period, and lines 140 only reflect the tax amounts whose payment period falls in the last three months of this period.

Form 6-NDFL. Filling with cumulative total

In 6-NDFL, filling is carried out on an accrual basis. Section 1 reflects income, deductions and taxes not for each individual period (separately for the 2nd quarter, separately for the 3rd quarter, etc.), but in total amounts for the entire period from the beginning of the year.

For example, when filling out section. 1 of Form 6-NDFL for the six months must reflect the amounts of income, deductions and taxes for 6 months from the beginning of the year, and not just for the second quarter. When filling out section. 1 for 9 months, you need to reflect the corresponding amounts for all 9 months from the beginning of the year, and not just for the third quarter, etc. (clause 2 of article 230 of the Tax Code of the Russian Federation, clause 3.1 of the Procedure for filling out the 6-NDFL calculation).

At the same time, section 2 of the 6-NDFL calculation always reflects those transactions that you made over the last three months (last quarter) of the reporting period.

Form 6-NDFL. Filling out calculated and withheld tax

The tax calculated for the reporting period on an accrual basis is reflected in the total amount in line 040 of section. 1 form 6-NDFL. Tax calculated on dividends is also reflected in a separate amount on line 045, section. 1 (clause 3.3 of the Procedure for filling out the 6-NDFL calculation).

Withheld personal income tax is reflected as follows:

  • the total amount of personal income tax withheld during the reporting period is indicated in line 070 of section. 1;
  • tax withheld for the last three months of the reporting period is also reflected in line 140 of section. 2 6-NDFL forms separately for each operation (clauses 4.1, 4.2 of the Procedure for filling out the 6-NDFL calculation).

The amount of withheld personal income tax indicated on line 070 may not coincide with either the amount of calculated personal income tax (line 040) or the sum of the indicators in lines 140 of section. 2.

6-NDFL. Filling out the zero calculation

There is no need to submit a 6-NDFL report with zero indicators. If there were no payments during the tax period and personal income tax was not withheld, There is no need to submit Form 6-NDFL. There is no requirement to submit 6-NDFL in cases where there are no employees at all, as well as when an individual entrepreneur or organization has just registered and has not yet started working.

6-NDFL. Filling is line by line.

Table 6-NDFL. Filling

Line What to indicate Where to get data
Title page
"INN" TIN of the organization
TIN of the largest taxpayer
TIN of a division of a foreign company
TIN of an entrepreneur, notary, lawyer Notification of registration
"Checkpoint" Checkpoint of an organization or its separate division Notification of registration of an organization
Checkpoint of the largest taxpayer Notice of registration of the largest taxpayer
Checkpoint of a foreign company's division Certificate of registration of a foreign organization
Entrepreneurs, lawyers, notaries put a dash through
"Adjustment number" “000” – primary calculation;
“001” – first specified, etc.
"Presentation period (code)" 21 – per quarter; Appendix 1 to the Procedure approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450
31 – for half a year;
33 – in nine months;
34 – per year;
51 – per quarter during reorganization or liquidation;
52 – for six months during reorganization or liquidation;
53 – for nine months during reorganization or liquidation;
90 – per year during reorganization or liquidation
“Tax period (year)” The year for the reporting period in which you submit the calculation, for example “2016”
“Submitted to the tax authority (code)” Code of the tax office to which you are submitting the calculation Registration documents.
Also, the code of the Federal Tax Service of Russia can be determined by the registration address on the official website of the Federal Tax Service of Russia
“At location (accounting) (code)” 212 – at the place of registration of the Russian organization; Appendix 2 to the Procedure approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450
213 – at the place of registration of the largest taxpayer;
220 – at the location of the separate unit;
120 – at the place of residence of the entrepreneur;
320 – at the place where the entrepreneur conducts activities on UTII or the patent system;
125 – at the lawyer’s place of residence;
126 – at the notary’s place of residence;
335 – at the location of a division of a foreign company in Russia
"(tax agent)" Abbreviated name of the organization (if there is none, full name) Constituent documents
Full name of entrepreneur, lawyer, notary Passport
"OKTMO Code" OKTMO of the municipality where the organization or its separate division is located OKTMO classifier
OKTMO of the municipality where the largest taxpayer is located
OKTMO at the place of residence of the entrepreneur, lawyer, notary
OTKMO at the place of activity of the entrepreneur on UTII or the patent system
"Contact phone number" City telephone code and tax agent contact telephone number
“On pages with attached supporting documents or their copies on sheets” In the first column - the number of calculation pages;
in the second column - the number of sheets of the representative’s power of attorney (if he submits a settlement for a tax agent)
“I confirm the accuracy and completeness of the information specified in this calculation” 1 – if a legal representative of a tax agent submits;
2 – if submitted by an authorized representative.
For example, a report is submitted by an accountant under a power of attorney. In this case put “2”
“last name, first name, patronymic * in full” Name of the head of the organization, entrepreneur, lawyer, notary or name of the organization - representative of the tax agent Passport or constituent documents
"Signature Date" Signature of the tax agent or his representative and current date
“Name of the document confirming the authority of the representative” Type and details of the document confirming the authority of the tax agent representative For example, a power of attorney or a contract
Section 1
Lines 010–050 should be filled out separately on each sheet of Section 1 for each bet.
10 Personal income tax rate
20 Income accrued to all individuals on a cumulative basis from the beginning of the year
25 Accrued dividends to all individuals on an accrual basis since the beginning of the year
30 The amount of deductions of all individuals, which reduces the amount of personal income tax (standard, property, professional)
40 Calculated amount of personal income tax for all individuals on an accrual basis from the beginning of the year
45 Accrued amount of personal income tax on dividends for all individuals on an accrual basis from the beginning of the year
50 The amount of fixed advance payments for personal income tax for all foreign individuals, by which you reduce the tax from the beginning of the year
Fill in lines 060–090 only on the first sheet of section 1. On other sheets, put dashes
60 Total number of individuals who received income since the beginning of the year Tax registers for calculating personal income tax
70 Total amount of personal income tax withheld
80 The total amount of personal income tax that was not withheld
90 The total amount of personal income tax that was returned to individuals since the beginning of the year (cumulative total)
Section 2
100 Date of receipt of income by individuals Tax registers for calculating personal income tax
110 Personal income tax withholding date
120 The date no later than which the tax must be transferred to the budget
130 The amount of income (including personal income tax) received by individuals as of the date on line 100
140 The amount of personal income tax withheld as of the date on line 110

You looked at the article “How to fill out 6 personal income taxes for half a year, for a year, for 1 quarter, for 9 months”

77 Moscow city

Date of publication: 05/06/2016

Edition: Accounting. Taxes. Right
Subject: 6-NDFL
Source:  http://e.gazeta-unp.ru/article.aspx?aid=458632

In the editorial office of the newspaper “Accounting. Taxes. Right." A webinar was held on the topic: “Filling out and submitting quarterly reports.” During the webinar, the lecturer was asked more than 200 questions. On the pages of the newspaper, Deputy Head of the Individual Taxation Department of the Federal Tax Service of Russia for Moscow Stolova Olga Petrovna answered the most interesting of them.

- The collective agreement states that we pay wages for the first half of the month on the 15th day, and for the second half on the last day of the month. January 31st is Sunday. Therefore, we issued salaries for January on the 29th - 516 thousand rubles. Personal income tax was withheld in the amount of 67,080 thousand rubles. How to fill out section 2?

Write January 31 on line 100, January 29 on line 110, and February 1 on line 120. In line 100 of the 6-NDFL calculation, the company reflects the dates of receipt of income from Article 223 of the Tax Code of the Russian Federation. For salaries, this is always the last day of the month. In January, the last day is the 31st. On line 110, write down the day when the company withheld personal income tax from the actual payment. That is, January 29.

In line 120, write down the period when the company has the right to transfer personal income tax. According to the code, this is the day following the day of payment of income (clause 6 of Article 226 of the Tax Code of the Russian Federation). This deadline falls on January 30th. But since - This is Saturday, then write down the next working day - February 1st.

Comment "UNP"

The company has no right to withhold personal income tax before the employee has received income. And income in the form of salary is considered received on the last day of the month. That is January 31st. Therefore, some programs generate an error if the personal income tax withholding date in line 110 is earlier than the date in line 100. If the company issued wages before the 31st, then it actually has the right to withhold personal income tax from the next income in cash. For example, from an advance in February. Then in line 110 the company will record the date of issuance of the advance, and in line 120 - the next business day.

How to show benefits and salary to a fired employee?

On March 3, the employee resigned. On this day, they gave him a salary along with compensation for vacation - 60 thousand rubles, and also paid sick leave - 9 thousand rubles. Personal income tax on all amounts was transferred on March 3. How to reflect these payments in section 2 of the 6-NDFL calculation?

Show your salary upon dismissal and sick leave benefits in different blocks of lines 100–140 of section 2 of the 6-NDFL calculation. The company shows different payments in one block of lines 100–140 of Section 2 if all three dates of income coincide: receipt of income, withholding personal income tax and the deadline when the company has the right to transfer tax to the budget. If an employee resigns, then the date of receipt of income in the form of wages is considered to be the last day of work (paragraph 2, paragraph 2, article 223 of the Tax Code of the Russian Federation).

And the date of receipt of income in the form of compensation for vacation and sick leave is the day of their payment. You gave the employee a paycheck, vacation compensation and benefits on the last day of work. On the day of payment, the company also withholds personal income tax. This means that the dates in lines 100 and 110 will be the same - March 3. At the same time, the deadline for transferring personal income tax in line 120 will be different. For wages and compensation, the deadline for paying personal income tax is the day following the payment - March 4. And for benefits - the last day of the month in which the company issued the money (clause 6 of Article 226 of the Tax Code of the Russian Federation). That is, March 31st.

Is it possible to show aid and vacation pay on the same line?

From March 21 to March 31, the employee was on vacation. On March 15, they gave out vacation pay - 15 thousand rubles and 5,000 rubles - financial assistance for the vacation. Are we allowed to show the payouts in one block of lines 100–140?

No, show payments in different blocks. The date of receipt of income and withholding of personal income tax on vacation pay and financial assistance is the date of payment. That is, March 15th. Reflect this date in lines 100 and 110 of section 2. Personal income tax on vacation pay can be transferred until the end of the month in which the company issued the money (clause 6 of article 226 of the Tax Code of the Russian Federation). That is, the tax payment deadline is March 31. Financial assistance for vacation is not vacation pay. For such payments, personal income tax must be transferred no later than the day following the issuance of money. That is, March 16th. This means that the dates on line 120 will be different.

How to reflect carryover payments in 6-NDFL?

On January 12, salaries for December were paid. And the March salary was issued on April 5. How to reflect carryover payments in 6-NDFL?

Reflect the salary for December in section 2, for March - in section 1. The company issued salaries for December in January. The operation was completed in the first quarter, so it must be reflected in the calculation (letter of the Federal Tax Service of Russia dated 02.25.16 No. BS-4-11/3058@). But only in section 2. In line 100 put 12/31/2015, in line 110 - 01/12/2016, and in line 120 - 01/13/2016. On the contrary, reflect the salary for March only in section 1 (letter of the Federal Tax Service of Russia dated March 23, 2016 No. BS-4-11/4900@). In line 020 show the accrued salary, in line 040 - the calculated tax. In line 070, show the withheld personal income tax from your salary for March if you submit the payment after April 5. In section 2, the company will reflect this operation in the half-year calculation.

Should the bonus be reflected separately from the salary?

Employees' wages consist of salary and bonus. We calculate these amounts at the end of the month and issue them on the same day. For example, for January - February 4. The salary of employees for January is 760 thousand rubles, the bonus is 420 thousand rubles. How to show these payments in section 2?

There are 100–140 lines in different blocks. The date of receipt of salary income is the last day of the month for which it is accrued. In terms of salary for January, this is the 31st. A bonus is an incentive payment. Its specific amount is not provided for in the employment contract. Therefore, the date of receipt of bonus income is the day on which the company actually issued the money. In your case - February 4th. Personal income tax must be withheld from both payments on the day the money is issued - February 4, and paid no later than February 5. Reflect these dates on lines 110 and 120. But since the dates on line 100 are different, record salary and bonuses in different blocks on lines 100–14.

Comment "UNP"

If the bonus is part of the salary, it can be reflected in section 2 along with the salary. The date of receipt of income for such payments is also the last day of the month, even if the company issued the bonus earlier. Judges also think so (resolution of the Arbitration Court of the North-Western District dated December 23, 2014 No. A56-74147/2013).

Should the calculation show vacation pay that the employee returned?

On February 3, the employee was paid vacation pay for 28 days - 20 thousand rubles. We paid personal income tax - 2600 rubles. The employee only took two weeks off work, and then we recalled him from vacation. Vacation pay during this time is 10 thousand rubles. The employee returned the second part of the vacation pay, but minus personal income tax - 8,700 rubles. How to complete sections 1 and 2?

In sections 1 and 2, show only vacation pay for vacation days used. In 6-NDFL, the company shows the income that the employee received. The employee used half of his vacation. The rest of the days he worked, and the company accrued wages for this period. In line 020 of section 1, fill in only vacation pay for the rest days used. That is 10 thousand rubles. In lines 040 and 070, write down the accrued and withheld tax on this part - 1,300 rubles. Similarly, fill out income and tax in lines 130 and 140 of section 2. When paying vacation pay, the company paid personal income tax - 2,600 rubles. 1300 rubles is an excessively transferred tax. The company has the right to apply to the inspectorate for a refund of this amount.

Should three average earnings be reflected in 6-NDFL upon dismissal?

On February 15, the employee was fired by agreement of the parties. They paid him 70 thousand rubles - this is 17 thousand rubles higher than three times the average monthly salary of an employee. How to show such a payment in the calculation of 6-NDFL?

Reflect 17 thousand rubles in sections 1 and 2. Payments upon dismissal within three average monthly earnings are exempt from personal income tax (clause 3 of Article 217 of the Tax Code of the Russian Federation). Therefore, if the company issued compensation within these amounts, it has the right not to reflect them in 6-NDFL. If the company issued more, reflect the difference of 17 thousand rubles in line 020 of section 1 and line 130 of section 2. In lines 070 and 140, write down the personal income tax for the excess - 2,210 rubles (17,000 rubles - 13 percent). The date of receipt of such income and the day of personal income tax withholding is the day of payment. On lines 100 and 110, write February 15, and on line 120, write the next day, February 16.

How to fill out section 2 if the company delays wages?

Due to financial difficulties, salaries and vacation pay are constantly being issued with a delay. For example, salaries for January were issued only on March 15. And the salary for February was transferred only in April. How to fill out 6-NDFL?

In section 1, reflect all accrued wages for January - March 2016. And in section 2, show only the amounts paid in the first quarter. The date of receipt of salary income is the last day of the month for which the company accrued it. Write this date in line 100 of section 2. By the way, January 31st falls on a day off. But write down this date on line 100 anyway. The terms in lines 100 and 110 are not carried forward. In line 110, reflect the date when the company withheld personal income tax. The company withholds tax from the salary actually paid, even if it was transferred with a delay. Therefore, write down March 15 on line 110. And in line 120 the next day is March 16. As for the salary for February, it does not need to be shown in section 2 of the calculation for the first quarter. Since the company issued salaries for February in April, you will fill out lines 100–140 for these amounts in the calculation for the six months. If the company paid wages for the last year late, then also show it in section 2. In line 100, write down the last day of the month for which the wages were calculated. In line 110 - the actual day of payment, in line 120 - the next working day.