Correct filling of line 090 in report 6 personal income tax

Line 090 of the 6-NDFL calculation form: what is included there

A tax agent is an employer or customer under a GPC agreement (legal entity or individual entrepreneur), who is obliged to withhold personal income tax from individual taxpayers.
For ease of understanding, we will simply refer to the tax agent as the agent or employer. The calculation of the amounts of personal income tax calculated and withheld by the agent, Form 6-NDFL, was approved by the tax authorities (Federal Tax Service order No. ММВ-7-11 dated October 14, 2015/ [email protected] ). The calculation is filled out and submitted quarterly to the Federal Tax Service at the employer’s place of registration.

Starting with reporting for the 1st quarter of 2022, the calculation is presented in a new form approved by Order of the Federal Tax Service of Russia dated October 15, 2020 No. ED-7-11/753. For 2022, form 6-NDFL is filled out on the same form.

Line 090 is the very last line of the 1st section. It is called "Amount of Tax Refunded by Agent". From the name it is clear that the result of this line is the entire tax that the agent returned to all his employees in accordance with the requirements of Art. 231 Tax Code of the Russian Federation.

In the new calculation of 6-NDFL, line 090 of section 1 of the old form corresponds to line 190 of section 2.

What does it include - line 090 6-NDFL contains all the returned tax that the agent, for some reason, unnecessarily withheld from his employees.

The accountant needs to calculate line 090 when the employer withheld more personal income tax than he calculated, or retroactive deductions were provided.

Refunds of overpaid tax amounts are made by the agent at the expense of personal income tax payable to the budget in the following months, both for a specific taxpayer and for another. This position is shared by the tax authorities (letter from the Federal Tax Service of the Russian Federation for Moscow dated June 30, 2017 No. 20-15/ [email protected] ).

If the accrued income of an individual for the previous months of the reporting year is enough to provide a deduction, then personal income tax does not need to be returned. The agent will simply reduce the income by the deductions provided and will not withhold tax. Then line 090 does not indicate anything.

It should be noted that filling out line 090 in 6-NDFL is not for individual individuals, but for the agent as a whole.

Our article will help you check 6-NDFL using control ratios.

Controversial points in section 2 of form 6-NDFL

Let us note right away: filling out section 1 is not difficult, and the data in it is indicated on an accrual basis. Problems appear only when filling out lines 070, 080, 090, since the data overlaps with section 2.

About the cumulative total

From the procedure for filling out the report, approved by Order of the Federal Tax Service of the Russian Federation dated October 14, 2015 No. ММВ-7-11/ [email protected] , it follows that the report is filled out on an accrual basis from the beginning of the year, including section 2. But the explanatory letters from the Federal Tax Service inform that in section 2 you need to indicate data only for the last 3 months of the reporting period. When submitting a half-year report, this becomes important: section 1 will contain cumulative data from the beginning of the year, and section 2 will need to display data only for 3 months: April, May, June.

About what is not necessary to fill out

When filling out the report for the 1st quarter of 2016, it was not clear how to fill out section 2 if there were no payments during the last 3 months of the reporting period. The presence of this section was mandatory in the electronic report format, so it was necessary to fill out lines with zero income and tax values ​​and fictitious dates. The format has now been changed and Section 2 is not required to be completed. If there have been no payments for three months, section 2 should be empty.

About payment dates

There is no clear understanding of how and when (by what date) payments should fall into section 2.

In Kontur.Accounting, when the calculation is automatically filled out, the second section includes all payments accrued for 3 months, that is, those for which the date in line 100 falls in the last three months of the reporting period. The Federal Tax Service allows not to include in section 2 payments for which the date in line 110 is not included in these 3 months. For example, a salary for June paid in July.

We believe that this type of filling, in which section 2 includes all payments accrued for 3 months, is simpler and more transparent. In this case, the data in section 2 coincides with the data in section 1 and 2-NDFL, and users do not have additional questions about filling out lines 070, 080, 090 in section 1. And since the filling procedure and format of the electronic report do not provide for any restrictions, such filling is also considered correct.

Therefore, for transparency and ease of filling out 6-NDFL, we recommend that you first pay wages for the last month of the reporting period, withhold and transfer personal income tax, and then submit the report. In Kontur.Accounting, all data in the report will be filled in automatically.

About repeated payments

The filling order does not record the fact that if lines 100-140 for a specific payment fall into the second section of the report for one reporting period, they no longer need to be included again in the report for the next reporting period. For example, if the salary for March, paid in April, has already been reflected in the second section of the report for the 1st quarter, then the same data does not need to be included in the report for the half-year. We asked the Federal Tax Service employees about this and received confirmation. There is no official clarification on this issue yet, but we hope to receive it before the start of the reporting period.

About filling out a report when returning personal income tax

Difficulties arise with how to show the tax refund to the payer in the 6-NDFL report. What exactly is considered a return is also not clear. For example, is a negative tax amount resulting from a tax recalculation considered a refund? This situation may occur when providing deductions.

Example:

We have a conditional employee, his part-time salary is 5,000 rubles. He has a deduction for a child of 3,000 rubles, but in January the deduction was not issued. It was provided in February immediately for 2 months, and the excess tax withheld was returned to the employee.

January: salary 5000 rubles, personal income tax = 650 rubles (no deduction provided) February: salary 5000 rubles, personal income tax = (10000 - 6000) * 13% - 650 = -130 rubles (2 deductions provided) March: salary 5000 rubles, personal income tax = (15000 - 9000) * 13% - 520 = 260 rubles

It is not clear whether to fill out a refund in the amount of 130 rubles in line 090 of section 1 in this case? Or in line 070 indicate 780 rubles (650 - 130 + 260) already taking into account the refund? How to fill out section 2 in this case?

At the moment, in the described case, in Kontur.Accounting, line 090 is not filled in; the recalculation is taken into account in line 070.

About the calculation of personal income tax from intersettlement payments

When calculating tax on payments during the inter-calculation period (for example, from vacation pay), it is not clear how to take these deductions into account. They are provided for the month as a whole, and when calculating only vacation pay at the beginning of the month, it is not yet clear whether they can be provided. This can lead in some cases to problems in filling out 6-NDFL.

Example:

On January 10, the employee was paid vacation pay in the amount of 10,000 rubles, a deduction for a child of 3,000 rubles was not provided, and personal income tax was withheld in the amount of 1,300 rubles (that is, 10,000 * 13%). At the end of the month, the salary was calculated in the amount of 1000 rubles, the tax was calculated as an accrual total, taking into account the deduction for the month as a whole

Personal income tax on all income = (11000 - 3000) * 13% = 1040 rubles.

In general, the tax for the month turned out to be less than what was already paid on vacation pay. We reflect this in the reporting:

In section 1, the value in line 040 is equal to the value in line 070 = 1040 rubles.

In section 2:

Lines for vacation pay: line 130 - write 10000 line 140 - write 1300

Salary lines: line 130 - write 1000 line 140 - write -260

However, in the form of negative values ​​and conversions are not provided. This situation was not visible in 2-NDFL, since there is no monthly tax calculation, especially for individual payments. In 6-NDFL, this situation arose, but it is not clear how to properly handle the “minuses”. There have been no explanations regarding this situation from the Federal Tax Service yet.

Therefore, when filling out a report in our service, we recommend changing the amount of vacation pay tax in Section 2 so that the salary tax is not negative. In our case, we need to change 1300 to 1040.

How to fill out line 090 and in what cases it is not required to be filled in

In line 090, data is entered on an accrual basis from the beginning of the reporting year. When forming this indicator, all personal income tax returns made during the reporting period are taken into account. Moreover, this line includes even those returns for which deductions were made in earlier periods. This position is confirmed by letter of the Federal Tax Service dated July 17, 2017 No. BS-4-11/ [email protected]

For example, Rassvet LLC, guided by Art. 231 of the Tax Code of the Russian Federation, in October 2020, returns to mechanic Petrov I.S. the overly withheld tax from the income he received in November 2022 in the amount of 1950 rubles. This amount should be included in line 090 for the 4th quarter of 2022, section 1 of form 6-NDFL. In section 2 the amount is 1950 rubles. not reflected. In this case, the updated 6-NDFL for 2022 is not submitted. But the employer is required to submit an update on Form 2-NDFL for 2022.

If the tax refund is made by the Federal Tax Service, then the agent who erroneously withheld this tax more than required does not need to fill out line 090. This happens in cases where an individual applies to the Federal Tax Service in person at the end of the year with a declaration in Form 3-NDFL, for example, to receive a social deduction.

In addition, the taxpayer must contact the tax office, and not the employer, when acquiring the status of a resident of the Russian Federation. This procedure is clearly stated in the legislation (clause 1.1 of Article 231 of the Tax Code of the Russian Federation).

When does a tax agent return personal income tax to the payer?

For the purposes of entering into Form 6-NDFL, those amounts of tax that are returned to the taxpayer in accordance with Art. 231 of the Tax Code of the Russian Federation (clause 3.3 of Appendix No. 2 to the Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/ [email protected] ).

In Art. 231 of the Tax Code of the Russian Federation considers 2 situations requiring a refund:

1. The tax turned out to be withheld in a larger amount than what should have been done when calculating it (clause 1).
2. The tax was recalculated at a lower rate due to the taxpayer acquiring the status of a tax resident of the Russian Federation (clause 1.1).

In the first situation it is necessary:

• inform the taxpayer about the discovery of the fact of excessive withholding (within 10 business days from the date of its discovery);
• Receive a statement from him requesting a refund and bank details for the refund.

The refund itself is carried out within 3 months from the date of receipt of the application. The source of funds for this are the tax amounts that continue to be withheld from the income of all payers (including the one to whom the refund is made), regardless of the applicable tax rates. If this source is insufficient for the return, the tax agent’s own funds may be used with subsequent reimbursement by the tax authority.

In the second situation, the functions of the tax agent include only offsetting the resulting overpayment of tax against accruals made at a lower rate until the end of the tax period. To obtain a refund of the overpayment remaining at the end of the year, the taxpayer will have to contact the Federal Tax Service. That is, such a return will not be reflected in 6-NDFL.

Differences between deduction and return of personal income tax

From Art. 220, 231 of the Tax Code of the Russian Federation it follows that special tax deductions provided to an employee (for example, a property deduction for the purchase of an apartment or a standard deduction for a child) are not included in line 090. In this case, the employer provides a deduction rather than a tax refund. This is where these two concepts differ. The tax deduction is indicated on lines 040 and 070 of the calculation.

It’s another matter if the employer received an employee’s application to provide him with a deduction and for some reason still withheld personal income tax. This could be a counting error or, for example, a glitch in the accounting program. In this case, it is necessary to make a tax refund to the taxpayer and indicate the refund amount as part of line 090.

What are the personal income tax deductions? We wrote in the article:

• investment deduction;
• standard deduction;
• social deduction.

General rules for filling out line 090 in 6-NDFL

Line 090 is the last line from the first section of 6-NDFL.
According to the general rules for forming a section of combined information, it is filled in with a cumulative total. Since the data indicated on line 090 does not need to be divided by tax rates, the line appears in one report only once (unlike data on lines 010–050). The indicator included in the line is formed as the sum of all returns of previously withheld personal income tax made by the agent company in favor of individual payers according to the standards of Art. 231 of the Tax Code of the Russian Federation (letter of the Federal Tax Service dated March 18, 2016 No. BS-4-11/4538).

Let us recall that according to the order contained in Art. 231 of the Tax Code, the tax agent must return to the individual those amounts of personal income tax that he, for some reason, withheld in excess of what was necessary. In this case, the return must also follow a certain order:

• the agent is obliged to inform the individual that excess tax has been withheld from the latter;
• To receive a refund, an individual must submit a written application for a personal income tax refund to the agent;
• in the case of recalculation of personal income tax amounts for an individual when changing tax status (from non-resident to resident), the refund of tax that could not be offset by the end of the year should be carried out not by the employer who withheld the tax, but by the Federal Tax Service, to which the individual applies independently (clause 1.1 of Art. 231 NK).

Line 090 in 6-NDFL: example

Let's see with the help of an example when line 090 is filled out in 6-NDFL in 2022.

Example. Monthly salary of D.P. Telegina is 35,000 rubles (income - 4550 rubles). Payment of income in the company where this employee works occurs on the 6th of the next month.

• For the first half of 2022, Telegina received - 210,000 rubles, personal income tax - 27,300 rubles;
• For 9 months of 2022, Telegina’s income was 315,000 rubles, personal income tax – 40,950;
• In September, after paying her August salary, Telegina submitted a statement in which she indicated a deduction of 500,000 rubles due to her from the beginning of the year in connection with the purchase of housing.

Let's look at the features of registration of 090 in 6-NDFL.

Half-year report (2nd quarter) 2022:

Report for 9 months (Q3) 2022:

As for Section 2, everything is unchanged there, but in 6-NDFL for 2022, column 140 will contain 0, because the deduction exceeds the payments and the tax is not transferred.

What is reflected in this line

How to fill out this line, depending on the taxation method. Cell number 090 is the last one in section 1 of the calculation in Form 6 of personal income tax. Like the entire section, it is filled in with a cumulative total from the beginning of the calendar year to the end of the reporting period. The procedure for filling out is the same as section 1.

There is no need to decipher the value indicated here based on income tax rates, so an equal indicator is included there. Unlike lines 010 - 050, it appears only once in the declaration.

The number indicated in the cell is an indicator reflecting the amount of personal income tax that the employer, represented by the tax agent, returned to the employee - the taxpayer.

Line by line filling out 6 personal income tax: title page and calculation

In Art. 231 of the Tax Code of the Russian Federation states that if an employer deducts an excess income tax from a worker for an unknown reason, then he is obliged to return the amount, observing the following procedure:

• Mandatory notification to the employee of the fact of excess calculated tax. It will be an appendix to the report;
• the employee writes a written statement addressed to the employer with a request for the return of the mandatory income tax that was excessively withheld from him;
• if an individual changes status from non-resident to resident, then the refund is made not by the employer, but by the Federal Tax Service. The process occurs in the stated order.

Such explanations are described in this article.

Declaration 6 personal income tax: filling out line 060 in the report